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THE INFLUENCE OF INTELECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX ON FINANCIAL PERFORMANCE IN SHARIA BANKING IN INDONESIA Marzuki Marzuki; Chairil Akhyar; Nazir Nazir
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 1 (2022): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i1.171

Abstract

This research was conducted with the aim of examining the effect of intellectual capital and the Islamic performance index on the financial performance of Islamic banking in Indonesia. The data used in this research is documentation data as much as 110 data which is the result of multiplication of 11 object observation data with 10 years observation period of Islamic banking financial reports for the period 2010-2019. This study uses the Moderation Regression Analysis research method with a static panel approach. The results of the data analysis found that the intellectual capital variable which is proxied by VACA, VAHU, STVA has a significant effect on financial performance. Furthermore, the Islamic Performance Index variable which is proxied by PSR, ZPR, EDR, and IsRI has a positive and significant effect on the financial performance of Islamic banking in Indonesia. Another finding found that the variable company age did not moderate intellectual capital (VAIC) on financial performance, while firm size moderated intellectual capital on financial performance. Based on these findings, it is hoped that the leadership of Islamic banking in order to improve the financial performance of Islamic banking needs to increase the Intellectual Capital and Islamicity Performance Index.
Study of Water Quality for Aquaculture System in Ujung Pacu River, North Aceh Regency Riri Ezraneti; Munawar Khalil; Marzuki Marzuki
Journal Omni-Akuatika Vol 16, No 3 (2020): Omni-Akuatika Special Issue 3rd Kripik SCiFiMaS
Publisher : Fisheries and Marine Science Faculty - Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.oa.2020.16.3.849

Abstract

Ujung Pacu River is one of the rivers found in North Aceh Regency which is often used by surrounding communities such as for industrial, agricultural, residential and aquaculture activities that can affect river water quality. This study aimed to determine the water physical and chemical parameters in the Ujung Pacu River for aquaculture activities. The research method used was a survey method by determining the sampling station based on community activities around the river. The study consisted of 4 stations with 3 sampling points at each station. Data of water physical and chemical parameters were compared with water quality standards and analyzed descriptively with a quantitative approach. The results showed that the range of water quality values were various in each stations. Ujung Pacu River is influenced by daily tide fluctuations. The highest water quality fluctuations occur in salinity, turbidity and depth. The pollution index in the Ujung Pacu river is included to criteria of Lightly polluted rivers with range 1.8545 - 4.4979. The Ujung Pacu River is unsuitable for aquaculture systems using floating net cages system in river bodies. Keywords: Ujung Pacu River, water quality, pollution index
SISTEM INFORMASI ABSENSI PEGAWAI PADA BIRO KOMINFO KANTOR BUPATI KABUPATEN ACEH UTARA BERBASIS WEB Rizky Putra Fhonna; Marzuki AR
Jurnal Ilmu Komputer dan Sistem Informasi (JIKOMSI) Vol. 3 No. 1.1 (2020): SPESIAL ISSUE Jurnal Ilmu Komputer dan Sistem Informasi (JIKOMSI)
Publisher : Sisfokomtek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9767/jikomsi.v3i1.1.127

Abstract

Pada era ini sistem informasi memang tidak dapat dipisahkan lagi dari kesaharian seseorang baik dalam aktifitas harian maupun dalam melakukan pekerjaan. Oleh karena itu, agar tidak mehambat pekerjaan perusahaan/instansi sistem informasi absensi pegawai berbasis web ini bertujuan untuk mempermudah admin dan pegawai dalam mekukan absensi dan rekapitulasi yang dikarenakan masih manual dan sistem terdahulu sudah tidak berfungsi lagi, mengingat kebutuhan dan pentingnya absensi bagi suatu perusahan/instansi. Sistem informasi ini memudahkan pegawai untuk melihat absensinya serta catatan yang pegawai buat karena terdapat form: absensiku, tambah catatan, catatanku. Pembuatan sistem informasi berbasis web ini yaitu dengan merancang tabel-tabel, DFD, ERD serta mengunakan php myadmin, notepad ++, dreamweaver, visual studio sebagai software pendukung. Untuk hasil penelitiannya diharapkan sistem informasi absensi pegawai berbasis web dapat menunjang dan membantu pekerjaan serta dapat membantu kinerja perusahaan khususnya dibidang Sumber Daya Manusia menjadi lebih cepat dan praktis.
DETERMINATION OF DIVIDEND POLICY OF MANUFACTURING COMPANIES IN INDONESIA Husaini Husaini; Marzuki Marzuki; Nurhasanah Nurhasanah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.45 KB) | DOI: 10.54443/ijebas.v1i2.84

Abstract

This study examines the factors that determine (determination) dividend policy in manufacturing companies in Indonesia. In general, economic conditions in Indonesia are still in the emerging market category. As a developing country, Indonesia's capital market is relatively large and has its own characteristics which are reflected in investor behavior and government regulations in the capital market. Indonesia, in its behavior in the capital market adheres to a civil law system, meaning that investors are given the widest freedom to conduct transactions in the capital market, especially in the wrong amount owned by investors. The variables used to analyze dividend policy are profitability, free cash flows, firm size and leverage. This study only focuses on manufacturing companies that distribute dividends with an observation period from 2015-2019. The sampling method used purposive sampling and obtained 145 companies that distribute dividends. The data was processed using panel data regression analysis with analysis tools using E-Views software. From the research, it is found that the ROA and F_SIZE variables have a positive and significant effect on the DPR. FCF and Leverage variables measured by (TDTE) have a negative and significant effect on dividend policy as measured by the DPR in manufacturing companies in Indonesia.
Pengaruh Penerimaan APBD Terhadap Kemandirian Keuangan Kabupaten/Kota di Provinsi Sumatera Barat M Marzuki; Chairil Akhyar; N Nurlela; Fika Yandani
Jurnal Visioner & Strategis Vol 11, No 1 (2022)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aims to examine the effect of local taxes, regional levies, profit-sharing fund general allocation funds and special allocation funds for regional financial independence in districts/cities in West Sumatra Province. This study uses secondary data, namely data obtained from district/city APBD realization reports in West Sumatra Province from 2016-2020 by accessing the official website on the website of the Directorate General of Fiscal Balance and the Regional Financial Agency of West Sumatra Province. The data analysis technique was using panel data regression analysis. The results of the analysis in this study indicate that local taxes and revenue-sharing funds have a significant positive effect on regional financial independence, while special allocation funds have a significant negative effect on regional financial independence. Meanwhile, regional levies and general allocation funds have no significant effect on regional financial independence.
Pengaruh Pendapatan Asli Daerah Dana Bagi Hasil dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Pemerintahan Dapil II Provinsi Aceh Marzuki Marzuki; Husaini Husaini; Chairil Akhyar; Radiah Alfara
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aimed to determine the effect of Own-source Revenue, Profit Sharing Funds, and Special Allocation Funds on Capital Expenditures in the Government of Electoral District II Aceh. The data used in this study are reports on the realization of the APBD from 2014-2019. The data analysis method used was multiple linear regression using SPSS and three classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test). The results partially showed that Own-source Revenue and revenue sharing funds significantly influenced capital expenditures in the government of electoral districts of Aceh. Meanwhile, the Special Allocation Fund insignificantly influenced capital expenditures in the Aceh district government. Simultaneously, Own-source Revenue, Profit Sharing Funds, and Allocation Funds influenced Capital Expenditures in the two electoral governments of Aceh. Keywords:   Own-source Revenue, Profit Sharing Fund, Special Allocation Fund, Capital Expenditure. 
Analysis of Financial Ratio Determinants for Increasing Operating Profit in MSMEs Service Sector: an Empirical Case Study from Barber Shop Business in Indonesia Muammar Khadafi; Marzuki Marzuki; Chairil Akhyar; Chalirafi Chalirafi; Fuadi Fuadi; Irada Sinta; Rico Nur Ilham
Management Research and Behavior Journal Vol 1, No 2 (2021)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v1i2.5090

Abstract

This study aims to analyze the Financial Ratios of MSMEs in the haircut service sector at Raden The Barber Banda Aceh from 2015-2019. The data analysis method used in this study uses Profitability Ratios, Liquidity Ratios, Solvency Ratios and Activity Ratios to assess Financial Performance, in accordance with the regulations stipulated by the Decree of the Minister of Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/M.KUKM/V/2006. From the results of data analysis, it can be seen that the Profitability Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with indicators of GPM (99.35%), NPM (56.78%) and ROA (18.26%), with an overall indicator has a value greater than 10%. The results of the analysis of the Liquidity Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the QR (622.97%) and CR (695.41%) indicators with overall indicators having values greater than 200%. Furthermore, the results of the Solvency Ratio analysis of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the DAR indicator (1.45%) which has a value less than 40%. Finally, the results of the analysis of Raden The Barber Banda Aceh's Activity Ratio from 2015-2019 can be said to be good, with indicators of TATO (32.11%) and RTO (15.13%), with overall indicators having values greater than 10%.