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All Journal PRESTASI Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Analisis Bisnis Ekonomi Journal of Islamic Accounting and Finance Research
Fika Azmi, Fika
STIE Bank BPD Jateng
Religion Economics, Econometrics & Finance Education

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ANALISIS PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP KEBIJAKAN HUTANG PERUSAHAAN Azmi, Fika
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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Abstract

 Abstract The purpose of this research is to analyze an impact of ownership structure (insiders ownership, shareholders dispersion, and institutional investors) on corporate debt policy in an agency theory context. Dividend payments, growth opportunities, firm size, asset structure, firm profitability and tax rate are control variables. This research is based on the previous research by Moh’d et al. (1998) that ownership structure (insiders ownership, shareholders dispersion and institutional investors) are important to explain corporate debt policy in an agency theory. Samples in this research are manufacture industry in Indonesia Stock Exchange during year 2010 to 2013 with purposive sampling method and obtain 40 company in manufacture industry. Collecting data is done by using pooling method and obtain 160 company in the observation years. The result of the research indicate that institutional investors have impact significant with negatif determinant on corporate debt policy. Insiders ownership and shareholders dispersion are insignificant with a negatif and positif determinant on corporate debt policy.  Keywords: ownership structure, insiders ownership, shareholders dispersion, institutional investors, debt policy, agency theory.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azmi, Fika
PRESTASI Vol 12, No 2 (2013): PRESTASI
Publisher : PRESTASI

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ABSTRAKStock valuation is a very important factor in the investment of stock. One of the best methods of this analysis is Price Earning Ratio. It based on the ratio between price per share in the stock market and available net profit for the stockholders. Price earning ratio is applied to identify the stock to buy or sell. This study tries to analyze the influence of several faktors affecting price earning ratio of stock listed on Indonesia Stock Exchange, i.e.: sales growth, growth of return on equity, dividend payout ratio, SBI interest rate, inflation rate, and growth of debt to equity ratio. Observation period is from 2009 to 2012. The populations on this study is all companies that are listed on IDX and have data of the stock closing price and earning per share. The criterion to choose sampels is the companies do not implement policies affecting price and number of stock. By using multiple linear regression, this study indicates that multicollinearity exist in the model; therefore the growth of debt to equity ratio is not included in the model. Statistik test shows that the analyzed faktor simultaneously affect the price earning ratio of stocks in IDX, and able to explain 94,1 %. Individual analysis indicates that dividend payout ratio an SBI interest rate affect significantly, but theoretically, the influential factors in analyzing price earning ratio for stock listed on ISX is only dividend payout ratio. This result is consistent with previous study by Arfentyas (1999).Keyword: Price earning ratio, closing price, earning per share, dividend payout ratio.
Faktor Internal dan Eksternal Yang Mempengaruhi Pembiayaan Murabahah Pada Perbankan Syariah di Indonesia Azmi, Fika
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 1 (2015): Maret
Publisher : STIE Surakarta

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Abstract

his  research aims to examine  internal  and  external  factors that  influence Murabaha  Financing  on  Islamic  banking  In  Indonesia.  This  research  used  five independent  variables, that  is Deposit Third  Party  Fund, Non Performing  Financing, Murabaha  Margin,  Inflation  and Bank  Indonesia  Certificates  Sharia  (SBIS).  The population  in this  research  are  all Islamic  banks, Islamic  Business Unit (UUS), and Sharia Rural Banks (BPRS) in Indonesia. The sample consisted of three banks that are determined  by purposive sampling technique. The criteria  used that foreign Islamic bank that  issued quarterly financial  statements in  the  year 2010-2014. The  hypothesis was  tested  using multiple  regression  analysis. The  results  of this  research  shows  that Deposit Third  Party Fund  and Murabaha  Margin have  asignificant positive effect on Murabaha  Financing.  While  the  Non  Performing  Financing,  Inflation  and  Bank Indonesia Certificates Sharia have no significant effect on Murabaha Financing
THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY) Kurniawan, Pratomo Cahyo; Azmi, Fika
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8552

Abstract

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM Silvia, Bella; Azmi, Fika
Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019): Volume 17, Nomor 1, April 2019
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.624 KB) | DOI: 10.31603/bisnisekonomi.v17i1.2745

Abstract

This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.
THE EFFECT OF NON PERFORMING FINANCING VOLUME WITH INFLATION AS MODERATING VARIABLES ON SHARIA COMMERCIAL BANKS Wahyuni, Mirasanti; Azmi, Fika
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.512 KB) | DOI: 10.21580/jiafr.2019.1.1.3776

Abstract

Purpose - This study was conducted to examine the effect of the amount of financing on Non Performing Financing (NPF) and inflation as a moderating variable in sharia commercial banks in Indonesia.Method - This study will be analyzed using the interaction test model, Moderated Regression Analysis (MRA). The population in this study are all Sharia Commercial Banks in Indonesia with sample selection using a purposive sampling method with the requirements of Sharia Commercial Banks (BUS) that have complete data from 2011-2016.Result - The result is all Islamic banking financing has an influence on NPF with inflation as a moderating variable.Implication - This is thought to be influenced by internal bank factors in the form of financing volume and bank external factors in the form of inflation. Then what about the conditions of other Sharia Commercial Banks.Originality - Funding in this study will be divided into financing for profit sharing principles (mudharabah and musyarakah), murabahah, salam, and istishna. The inflation indicator used is CPI.
PENGARUH INTELLECTUAL CAPITAL PADA IBU RUMAH TANGGA TERHADAP KEBERHASILAN PENDIDIKAN ANAK DENGAN SOCIAL CAPITAL SEBAGAI VARIABEL MODERATING Azmi, Fika; Wahyuni, Mirasanti; Imaningati, Sri
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1337

Abstract

Child education is very important to note because children or young generation is the next generation of nation that will soon be built nation building. Parents must pay attention to the quality of children's education. Mother is the first teacher for a child and also the greatest motivator for child development. Therefore, the mother is expected to encourage the success of children's education. A housewife who is an unemployed mother has greater time and opportunity to make it happen. It takes capital to do that. Individual characteristics of the intellectual capital of the housewife who is the greatest driver for the success of children's education. And this encouragement will increase as it happens by the increase in social capital owned by housewives. This study will accommodate the intellectual capital owned by housewives to the success of children's education with social capital as a moderate variable. Statistical test tool used is linear regression. The subject is the people of Central Semarang. Samples were taken by random sampling. The data used are primary data collected by questionnaire. The result of Social Capital has an effect on the success of children's education and intellectual capital expressed as excluded variable Keywords: Success of Children's Education, Intellectual Capital housewife, Social Capital
The effect of non performing financing volume with inflation as moderating variables on sharia commercial banks Wahyuni, Mirasanti; Azmi, Fika
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3776

Abstract

Purpose - This study was conducted to examine the effect of the amount of financing on Non Performing Financing (NPF) and inflation as a moderating variable in sharia commercial banks in Indonesia.Method - This study will be analyzed using the interaction test model, Moderated Regression Analysis (MRA). The population in this study are all Sharia Commercial Banks in Indonesia with sample selection using a purposive sampling method with the requirements of Sharia Commercial Banks (BUS) that have complete data from 2011-2016.Result - The result is all Islamic banking financing has an influence on NPF with inflation as a moderating variable.Implication - This is thought to be influenced by internal bank factors in the form of financing volume and bank external factors in the form of inflation. Then what about the conditions of other Sharia Commercial Banks.Originality - Funding in this study will be divided into financing for profit sharing principles (mudharabah and musyarakah), murabahah, salam, and istishna. The inflation indicator used is CPI.
Maqhasid Sharia: Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable Azmi, Fika; Pramono, Nugroho Heri; Wahyuni, Mirasanti
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.38647

Abstract

The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia. Meanwhile, the sample used was the annual report of Islamic banks from 2014-2018 a total of 70 observational data. The sampling technique used was simple random sampling. The data analysis method used was regression with moderation. Based on the results of the partial test, Islamic social reporting index and sharia compliance individually affect the maqhasid sharia index. In addition, based on the results of the regression test with moderation, the Islamic social reporting index moderated by sharia compliance affects on the maqhasid sharia index. Thus, the conclusion is that sharia compliance is proven to moderate the effect of Islamic social reporting index on the value of the maqhasid sharia index. A negative coefficient value indicates that the effect given is negative. The point is that the increase in the number of sharia complications has the effect of reducing or weakening the effect of the Islamic social reporting index on the value of the maqhasid sharia index.
Intellectual Capital and Risk Management to Overcome Non Performing Loans Azmi, Fika; Kurniawan, Pratomo Cahyo
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i1.4253

Abstract

The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans
Co-Authors Kurniawan, Pratomo Cahyo Mirasanti Wahyuni, Mirasanti Nugroho Heri Pramono Silvia, Bella Sri Imaningati Ujang Sumarwan