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THE EFFECT OF ACCOUNTING INFORMATION ON DECISION MAKING OF MUDHARABAH AND MURABAHAH FINANCING WITH NON PERFORMING FINANCING POLICY AS MODERATING IN THE SHARIA SUMUT BANK Malik, Imam
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.041 KB)

Abstract

Islamic banks are special types of banks that have finance in a century. Although they are referred to as banks, Islamic banks are built on different principles such as religious ethics and jurisprudence. In addition, they are designed for different purposes such as achieving Islamic socio-economic goals. The purpose of this study is to analyze accounting information (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity) with mudharabah and murabaha financing decisions. This research is a research that has been done by several researchers, in previous studies trying to test the relationship between accounting information and financial decision making is still not convincing. The subject of this research is accounting information that is used as a financial ratio measurement tool to see mudharabah and murabaha financing decisions at the North Sumatran Bank with 5 Branches examined, over a period of 6 years using secondary data. This study uses panel data by testing using the eviews 9 application. The results of the researchers after doing the test model, get a fixed test model, after doing the fixed test then do the classic assumption test, the results of the classic assumption test explain all normal tests. F test shows a significant value of 0,000 smaller than 0.05. The results of this F test indicate that the independent variables jointly (simultaneously) have a significant influence on the dependent variable mudharabah and murabaha financing. In terms of Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, it has a negative effect on mudharabah and murabahah financing but not significantly above> 0.05. In contrast to the Debt To Equty Ratio ratio, a positive and significant effect on mudharabah and murabaha financing in the Sumut Syariah Bank 0.01 <0.05. Retrun On Equity is not a significant negative effect. Likewise, moderating Non Performing financing does not moderate one variable between (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity).
THE EFFECT OF PRODUCT INNOVATION AND MARKET ORIENTATION ON SALES PERFORMANCE IN THE HOME INDUSTRY KERIPIK IN BIREUEN DISTRICT Mulyadi Mulyadi; Koko Bustami; Imam Malik; Lakharis Inuzula
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 2 (2021): Volume 22, Nomor 2, Oktober 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.105 KB) | DOI: 10.29103/e-mabis.v22i2.688

Abstract

The purpose of this research is to know the effect of product innovation and market orientation on sales performance and impact to the productinnovation in the Home Industry Keripik in Bireuen District. The result of research should be use full in practical nor theoretical, that substance on marketing development management, the specific is entrepreneur ‘home industry Keripik Bireuendistrict to increase product innovation, market orientation and sales performance. The methods of research use Quantitative Research, with the nature descriptive research and verivicative. Data collecting through questioner with field study technique, the sampling census. The field data collecting is carry on 2021. The statistic analysis technique to test the hypothesis use analysis and sobel test. Basedon analysis result influence directly effect and not directly effect find that market orientation on product innovation have a positive influent and significant on sales performance in the Home product industry Keripik Bireuen District. Based on result mediation effect test results concluded that variable of innovation mediate on effect market orientation partial to sale performance Home industry Keripik Bireuen District. The mediate test result indicate all mediation.
FLYPAPER EFFECT TERHADAP BELANJA DAERAH PADA KABUPATEN BIREUEN Imam Malik; Lakharis Inuzula
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 4, No 2 (2021): Negotium Vol. 4 No. 2 Juli-Desember 2021
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v4i2.6275

Abstract

The purpose of this study is to analyze the effect of PAD and DAU on Regional Expenditures and then analyze the flypaper effect. The sampling technique used is purposive sampling with a sample of the Realization Report of the Regional Revenue and Expenditure Budget of Bireuen Regency in 2011-2015. The data used in this research is secondary data. The analytical method used is descriptive statistical test, hypothesis testing and multiple linear regression models. The result of this study is that DAU and PAD simultaneously have a significant effect on Regional Expenditures. Partially, DAU has no significant effect on Regional Expenditures and PAD has a significant effect on Regional Expenditures. During the research period, there was a flypaper effect in Bireuen Regency because the value of DAU to Regional Expenditures was greater than the value of PAD to Regional Expenditures.
Green Accounting Analysis Based on Triple Bottom Line Theory for Sustainability Development Goals in Districts Bireuen Murni; Imam Malik
International Journal of Economics (IJEC) Vol. 1 No. 2 (2022): July-December 2022
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.205 KB) | DOI: 10.55299/ijec.v1i2.181

Abstract

Phenomenon global warming or global warming has Becomes issue warm in various parts of the world so environment the company has also Becomes center attention. This thing because of the business world is one perpetrator active development through something form organizations that do activity use source power limited for reach goals that have been set. Study this aim for analyze implementation of green accounting based on triple bottom line theory for sustainability development goals in the district Bireuen. This thing conducted because existence phenomenon pollution environment in the form of garbage, flood, pollution air, poverty and unemployment. Method analysis in study this use approach qualitative, researcher collect data via documentation and interviews structured to part finance, CSR, and also part environment in the company manufactures in the district Bireuen 12 samples company . Data analysis performed by qualitative. Research results show that company manufacturing in District Bireuen has Secrete related costs with preservation environment in report finance, however still by conventional so that not yet reflects green accounting.
Pemanfaat Kearifan Pangan Lokal Ubi Ungu Nanda Nur Sofyana; Sri Yanna; Fatimah Zuhra; Dian Eriani; Agustin Nurhayati; Imam Malik; Irne Aryanie; Muslim Khadri
JURNAL PKM IKA BINA EN PABOLO Vol 3, No 1: PENGABDIAN KEPADA MASYARAKAT | JANUARI 2023
Publisher : IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ikabinaenpabolo.v3i1.3729

Abstract

Pemanfaatan pangan lokal menjadi salah satu alasan yang melatarbelakangi pembuatan mie ini. Saat beberapa tahun lalu peerintah mempopulerkan trend Kearifan Pangan Lokal sekitar 4 tahun lalu, ide-ide segar dalam pemanfaatan bahan-bahan asli Indonesia semakinbanyak. Salah satunya adalah membuat mie dari tepung non terigu tersebut.Alasannya sederhana, karena meski bukan merupakan makanan khas Indonesia, mie sudah menjadi bagian dari santapan harian masyarakat kita. Melalui salah satunya, Departemen Pertanian dibawah naungan Dinas Ketahanan Pangan pemerintah melakukan serangkaian penelitian dan sosialisasi pemanfaatan tepung non-terigu.Namun sayangnya, tekstur dan warna mie yang dihasilkan tidak sebaik mie dari terigu. Karakteristik mie yang kenyal, elastis, dan tidak mudah putus, belum bisa tergantikan 100 persen dengan tepung lain. Tapi, kenapa tidak mencobanya?Dan oleh karena itulah, kami Dosen UNIKI Ingin memberikan pengetahuan kepada ibu-ibu bahwa pengolahan  pembuat mie ubi jalar ungu.