Articles
<![CDATA[HUBUNGAN ANTARA RENTABILITAS DENGAN LIKUIDITAS PADA PT.BANK PEMBIAYAAN RAKYAT SYARIAH PUDUARTA INSANI TEMBUNG ]]>
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA ]]>
Publisher : <![CDATA[IQTISHADIA ]]>
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<![CDATA[Penelitian ini bertujuan untuk melihat apakah terdapat hubungan negatif  antara return on asset,  return on equity,  dan efisiensi operasi dengan cash rasio. Populasi dalam  penelitian ini adalah rasio keuangan dari PT. BPRS Puduarta Insani Tembung periode Januari 2009 sampai Maret 2011. Variabel dalam penelitian ini terdiri dari cash rasio (Y) dan return on asset (X1), return on equity(X2) dan efisiensi operasi (X3). Dari hasil pengolahan data diketahui bahwa Variabel return on asset mempunyai hubungan yang  negatif  dan signifikan  terhadap  cash rasio.  Selanjutnya Variabel return on equity mempunyai hubungan yang positif dan signifikan terhadap  cash rasio. Variabel efisiensi operasi mempunyai hubungan yang positif dan tidak signifikan terhadap cash rasio.Kata Kunci: likuiditas, profitabilitas, rasio.RELATIONSHIP   BETWEEN    RENTABILITY    AND LIQUIDITY IN PT BPRS PUDUARTA INSANI TEMBUNG This study  is proposed  to know whether  there  is any negative relationship  between  return on  asset.return on  equity  and operational  efficiency with cash ratio. Population  of this study is financial ratio of PT BPRS PuduartaInsaniTembung from January 2009 to March 2011. Variable of this study consists of cash ratio (Y), return on asset (X1), return on equity (X2), and operational efficiency (X3). From the processing data showed that return on asset variable has negative and significant relationship toward cash ratio. Then, return on equity variable has positive and significant relationship toward cash ratio. Operational  efficiency variable has positive and insignificant relationship toward cash ratio.Keywords: Liquidity, Profitability, Ratio]]>
<![CDATA[Determinan Profitabilitas PT. Unilever Indonesia Tbk ]]>
<![CDATA[Erlindawati, Erlindawati]]>;
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ BISNIS Vol 7, No 2 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus ]]>
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DOI: 10.21043/bisnis.v7i2.6275
<![CDATA[The purpose of this study was to determine the effect of debt to equity ratio, selection, size, and curent ratio on profitability at PT. Unilever Indonesia Tbk, which is listed on the Indonesia Stock Exchange for the period 2013-2018. The population in this study consisted of 30 companies belonging to the Jakarta Islamic Index with a 6-year research period. While the sample from this study is PT. Unilever Indonesia Tbk. Data were analyzed using multiple regression methods and using SPSS software. The results showed that partially DER had no significant effect (with a value of t -2.008 and a significant value of 0.061) on profitability. Sales do not have a significant effect (with t count -0.070 and significant value 0.945) on profitability. Size does not have a significant effect (with a t-value of -0.696 and a significant value of 0.496) on profitability. CR has a significant effect (with t count 2,249 and significant value 0,038) on profitability. Simultaneously shows that the debt to equity ratio, sales, size and curent ratio have a simultaneous effect on the dependent variable (profitability) where F count is 5.347 and F table is 2.96.]]>
<![CDATA[HUBUNGAN ANTARA RENTABILITAS DENGAN LIKUIDITAS PADA PT.BANK PEMBIAYAAN RAKYAT SYARIAH PUDUARTA INSANI TEMBUNG ]]>
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v7i1.1096
<![CDATA[Penelitian ini bertujuan untuk melihat apakah terdapat hubungan negatif  antara return on asset,  return on equity,  dan efisiensi operasi dengan cash rasio. Populasi dalam  penelitian ini adalah rasio keuangan dari PT. BPRS Puduarta Insani Tembung periode Januari 2009 sampai Maret 2011. Variabel dalam penelitian ini terdiri dari cash rasio (Y) dan return on asset (X1), return on equity(X2) dan efisiensi operasi (X3). Dari hasil pengolahan data diketahui bahwa Variabel return on asset mempunyai hubungan yang  negatif  dan signifikan  terhadap  cash rasio.  Selanjutnya Variabel return on equity mempunyai hubungan yang positif dan signifikan terhadap  cash rasio. Variabel efisiensi operasi mempunyai hubungan yang positif dan tidak signifikan terhadap cash rasio.Kata Kunci: likuiditas, profitabilitas, rasio.RELATIONSHIP   BETWEEN    RENTABILITY    AND LIQUIDITY IN PT BPRS PUDUARTA INSANI TEMBUNG This study  is proposed  to know whether  there  is any negative relationship  between  return on  asset.return on  equity  and operational  efficiency with cash ratio. Population  of this study is financial ratio of PT BPRS PuduartaInsaniTembung from January 2009 to March 2011. Variable of this study consists of cash ratio (Y), return on asset (X1), return on equity (X2), and operational efficiency (X3). From the processing data showed that return on asset variable has negative and significant relationship toward cash ratio. Then, return on equity variable has positive and significant relationship toward cash ratio. Operational  efficiency variable has positive and insignificant relationship toward cash ratio.Keywords: Liquidity, Profitability, Ratio]]>
<![CDATA[Praktik Akuntabilitas Masjid: Studi Kasus pada Masjid Al-Akbar Surabaya ]]>
<![CDATA[Muddatstsir, Uun Dwi Al]]>;
<![CDATA[Farida, Dessy Noor]]>;
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ Economica: Jurnal Ekonomi Islam Vol 9, No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam UIN Walisongo ]]>
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DOI: 10.21580/economica.2018.9.2.2350
<![CDATA[This study aims to determine the practice of accountability carried out by the management of Al-Akbar Mosque in Surabaya. Accountability is needed as a form of organizational management responsibility to worshipers. The method used in this study is qualitative with a case study approach. The results of the study indicate that the manager has prioritized the interests and prosperity of the mosque compared to individual interests. Research also shows that accountability practices are carried out using honesty and legal accountability, process accountability, program accountability and financial policy accountability.Penelitian ini bertujuan untuk mengetahui praktik akuntabilitas yang dilakukan oleh pengurus Masjid Al-Akbar Surabaya. Akuntabilitas sangatlah dibutuhkan sebagai bentuk tanggung jawab pengelola organisasi kepada jamaah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan pengelola sudah mementingkan kepentingan dan kemakmuran masjid dibandingkan kepentingan individu. Penelitian juga menunjukkan praktik akuntabilitas yang dijalankan menggunakan akuntabilitas kejujuran dan hukum, akuntabilitas proses, akuntabilitas program dan akuntabilitas kebijakan keuangan.]]>
<![CDATA[AKUNTAN SYARIAH DI ERA MODERN, URGENT KAH DI INDONESIA? ]]>
<![CDATA[Al Muddatstsir, Uun Dwi]]>;
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 1 (2017): Vol 1 No 1 September 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v1i1.675
<![CDATA[An accountant is responsible for serving Allah, society, profession, employer and customers, in performing the duties and services of profession diligently and correctly. Serving God through the work based on sharia, however, is the first priority. The Muslim community in Indonesia should be a model for the rise of a sharia-based system of work. Accountant sharia is the answer of all forms of work in the field of accounting that could respond to the challenges of the modern era. This is because it is appropriate with the rules that are taught in accordance with the beliefs of Moslem as the majority of people in Indonesia.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP PEMBIAYAAN MURABAHAH DI BANK PEMBIAYAAN RAKYAT SYARIAH ADECO LANGSA TAHUN 2013-2016 ]]>
<![CDATA[Siagian, Yupin Kirana]]>;
<![CDATA[Budiman, Iskandar]]>;
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 1 (2017): Vol 1 No 1 September 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v1i1.678
<![CDATA[The independent variables in this study are deposits and financial ratios ofsharia banks which consist of NPF and FDR ratios. This study aims todetermine and analyze the effect of DPK, NPF and FDR on Murabahahfinancing in the SRB. This study used secondary data, which is the form ofpublished Financial Statements of banks obtained from the website of BankIndonesia. The bank's financial report used is quarterly financial report atAdeco Langsa Syariah Adequacy Bank. The data were then analysed by usingthe classical assumption method using multiple linear regression analysis,determination coefficient, F test or simultaneous test and t test or partial test.Hypothesis in this research is DPK, and financial ratio of NPF and ROE bankpartially has significant effect to Murabahah financing, while simultaneouslyfrom the three variables have a significant effect on the provision of financing.The method used in this study is multiple regressions. The results of this studyindicated that DPK and FDR variables have no significant effect on murabahahfinancing, while NPF affects.]]>
<![CDATA[PERSEPSI MASYARAKAT TENTANG AKAN DI KONVERSIKANNYA BANK KONVENSIONAL KE BANK SYARIAH DI ACEH STUDI KASUS DI KOTA LANGSA ]]>
<![CDATA[Kismawadi, Early Ridho]]>;
<![CDATA[Al Muddatstsir, Uun Dwi]]>
<![CDATA[ Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 2 No 2 (2018): Vol 2 No 2 Desember 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v2i2.707
<![CDATA[This study aims to determine the public perception in the city of Langsa about Aceh Qanun related to Aceh provincial Qanun No. 8 0f 2014 concerning in the principles of Islamic Law and Qanun No. 8 of 2016 concerning the Halal Product Guarantee System which requires banks to operate in Aceh to be based on sharia principles. The method used in the study is qualitative descriptive. The results of this study the community is very supportive for the enactment of these regulations, but the public hopes that islamic banks operating in the province of Aceh must provide the same facilities as conventional banks which are currently very good compared to islamic banks in terms of facilities owned.]]>
<![CDATA[DETERMINAN FRAUD PADA PENGGUNAAN DANA DESA STUDI KASUS GAMPONG/DESA DI KOTA LANGSA ]]>
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 3 No 1 (2019): Vol 3 No 1 September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v3i1.1298
<![CDATA[Abstrak This study aims to discuss trends in the use of village funds. Basically, the village government is obliged to prosper the village community with a village fund budget that has been channeled directly by the central government because the village government is directly in contact with rural communities. However, in line with the village budget allocation to the village government more and more fraud has occurred. In the study, measuring the level of fraud on the use of village funds, in this study used two variables, the dependent variable (the tendency of fraud on the use of village funds) and the variable free (the nature of love of money and spiritual intelligence). The results of the regression calculations show that Love of Money (X1) has a partial effect on the Fraud Tendency on the use of village funds. Whereas Spiritual Intelligence (X2) has no partial effect on the Fraud Tendency on the use of village funds. ]]>
<![CDATA[OTORITAS JASA KEUANGAN (FINANCIAL SERVICES AUTHORITY) DAN INDUSTRI PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Kismawadi, Early Ridho]]>
<![CDATA[ JURNAL EKONOMI DAN BISNIS ISLAM Vol 1 No 2 (2016): Volume I Nomor 2 Juni 2016 ]]>
Publisher : <![CDATA[IAIN Langsa ]]>
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DOI: 10.32505/v4i1.1235
<![CDATA[Supervision of the financial industry has a very important thing, it relates to the stability of theeconomy, it is necessary for an institution to regulate and supervise the financial industry ofbanks, and non bank financial industries . Before the Financial Services Authority (OJK) wasformed, Bank Indonesia served as macroprudential and microprudential supervisor, but with thepresence of Bank Indonesia OJK task can be focused to achieve and maintain rupiah stability. asthe new agency the OJK is still relatively not so well known, for it is in this paper will bedescribe the authority of the OJK and its relation with the supervision of Islamic banking inIndonesia .]]>
<![CDATA[EVALUASI TINGKAT EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH DI PROVINSI ACEH DENGAN METODE DATA ENVELOPMENT ANALYSIS ]]>
<![CDATA[Kismawadi, Early Ridho]]>;
<![CDATA[Junaidi]]>
<![CDATA[ JURNAL EKONOMI DAN BISNIS ISLAM Vol 3 No 1 (2018): Volume 3 Nomor 1 Januari-Juni 2018 ]]>
Publisher : <![CDATA[IAIN Langsa ]]>
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DOI: 10.32505/v3i1.1239
<![CDATA[In this paper will discuss the efficiency of Islamic banking, especially Islamic Rural Banks (Sharia BPR) in Aceh Province, the approach used in calculating efficiency is the Data Envelopment Analysis (DEA) method, with the help of DEAP 2.1 software, obtained that Sharia BPR in Aceh Province the majority have operated efficiently.]]>
