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All Journal Fokus Ekonomi AFEBI Islamic Finance and Economic Review Jurnal Ekonomi Dan Bisnis
Ari Kristin Prasetyoningrum
UIN Walisongo
Economics, Econometrics & Finance

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The Effect of Return on Assets, Company Size and Financial Leverage on Smoothing Measures (Empirical Study on State-Owned Construction Companies Listed in The Jakarta Islamic Index for The 2015-2018 Period) Ari Kristin Prasetyoningrum; Vanila Hapsari; Dessy Noor Farida
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.317

Abstract

The Indonesian government announces that Indonesia will have a new National Capital, one of it’s aims is to smooth the people's economy. Many companies in the construction sector owned by BUMN have long been listed on the Sharia stock exchange. With the existence of this mega project, the recording of profits of go-public companies as well as government-owned companies will receive special attention related to the recording of profits in several previous periods. However, investors must be observant regarding the possibility of companies taking income smoothing actions, some of which are through Return On Assets, Size of the Company and Financial Leverage. The object of research is BUMN construction companies listed in the Jakarta Islamic Index (JII) from 2015 to 2018. The samples used 3 companies based on purposive sampling. Hypothesis testing uses multiple linear regression to test the effect of Return On Assets, Size of the Company and Financial Leverage on Income Smoothing actions by calculating Income Smoothing using the Eckel Index, the analysis technique used is linear regression and the hypothesis testing tool is SPSS 16. The results showed that Return On Assets and Size of the Company had no effect on income smoothing. Meanwhile, Financial Leverage affects income smoothing. Keywords: Return On Asset, Size of The Company, Financial Leverage, Income Smoothing.
KINERJA SHARIAH BUILDING CONSTRUCTION COMPANY ANTARA SEBELUM DAN SESUDAH PELAKSANAAN PEMBANGUNAN INFRASTRUKTUR NASIONAL Ari Kristin Prasetyoningrum; Puji Slamet Mulyadi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 2: Desember 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.2.302-323

Abstract

Building construction industry is considered to have a strategic role in national infrastructure development. Through the 2015-2019 National Medium Term Development Plan (RPJMN), national development is gradually being realized by the government to achieve community prosperity. It is indicated that the implementation of infrastructure development affects the net income of related companies, both nominal and percentage (net profit margin). This study is intended to determine the difference in net income of building construction companies before and after the implementation of the 2015-2019 RPJMN 2015-2017 period.This study was tested using paired samples t-test to examine differences in net income of the companies sampled before and after the implementation of the 2015-2019 RPJMN. The sampling method was purposive sampling, so that four issuers were sampled, namely WIKA, ADHI, WSKT, and PTPP.The results showed that the sample data were normally distributed. The first hypothesis was rejected because the results of paired samples t-test showed the value of Sig. (0.003) <α (0.05). Similar rejection occurs in the second hypothesis indicated by the value of Sig. (0.009) <α (0.05). With these results, it can be concluded that there is a difference between net income and net profit margins in building construction companies listed in the JII 2011-2017 period before and after the implementation of national infrastructure development.
ETIKA BISNIS ISLAM: IMPLEMENTASI PADA UMKM WIRAUSAHAWAN KRUPUK TAYAMUM DI DESA SARIREJO KEC KALIWUNGU KAB KENDAL Ari Kristin Prasetyoningrum
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3607.663 KB) | DOI: 10.31941/jebi.v22i01.751

Abstract

Desa Sarirejo merupakan salah satu desa yang berada di Kecamatan Kaliwungu yang mayoritasnya beragama Islam. Hal ini diketahui dengan banyaknya tempat ibadah dan penduduknya beragama Islama para santri yang datang dari berbagai kota.Desa Sarirejo merupakan desa dengan industri UMKM krupuk terbesar di daerah Kendal, krupuk yang terkenal adalah krupuk tayamum. Banyak wirausahawan menghalalkan segala cara, maka ada baiknya kembali untuk melihat batasan-batasan syariah yang berkenaan dengan praktik bisnis. Namun, ada beberapa wirausahawan bisnis yang tidak sesuai dengan etika bisnis Islam dalam menjalankan bisnis. Adapun perilaku bisnis yang tidak etis meliputi tidak menepati janji, menutupi kelemahan produk. Penelitian ini merupakan penelitian lapangan (field research) dengan menggunakan pendekatan fenomenologi. Metode pengumpulan data pada penelitian ini menggunakan metode observasi, wawancara dan dokumentasi. Kemudian dianalisis menggunakan analisis deskriptif kualitatif.Dai hasil penelitian ini menunjukkan bahwa etika bisnis yang dilakukan oleh wirausahawan di Desa Sarirejo pada umumnya sudah melakukan etika bisnis dalam produksi yang diajarkan dalam Islam yaitu: jujur, adil, menepati janji, dan kebersihan dalam proses produksi. Namun, sebagian masih ada yang tidak sesuai dengan etika bisnis Islam yaitu tidak jujur dengan mencampurkan produk baru dan lama, membedakan pemebli dan pelanggan dan tidak membersihkan pasir yang digunakan sebagai bahan untuk menggoreng krupuk.
Co-Authors Dessy Noor Farida Puji Slamet Mulyadi Vanila Hapsari