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Pelatihan Keterampilan Dasar Penulisan Ilmiah dan Publikasi untuk Meningkatkan Kompetensi Penelitian Muhammad Yusuf; Indra Pahala; I Gusti Ketut Agung Ulupui; Indah Muliasari; Marsellisa; Nuramalia Hasanah; Tresno Eka Jaya R; Aji Ahmadi Sasmi; Gentiga Muhammad Zairin
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 6 No 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.12

The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative with descriptive analysis techniques. This activity is carried out so that partners can have basic skills in writing scientific papers and publications in international journals. The result of training in writing articles and scientific publications is to improve the quality of research in universities that have an impact on society.

THE EFFECT OF MURABAHAH FINANCING, FINANCING DEPOSIT RATIO (FDR), AND THIRD PARTY FUNDS ON PROFITABILITY WITH NON-PERFORMING FINANCING (NPF) AS A MODERATING VARIABLE IN BPRS. Indah Dwi Navita; Achmad Fauzi; Indah Muliasari
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.768

In the realm of Islamic banking and finance, the mechanisms and factors influencing the profitability of Islamic financial institutions have garnered significant attention from researchers and practitioners alike. Islamic People's Financing Banks, as specialized entities operating under Islamic financial principles, play a vital role in offering financial services that adhere to Shariah principles. This study aims to investigate the impact of Murabahah Financing, Financing Deposit Ratio (FDR), Third-Party Funds (DPK), and Non-Performing Financing (NPF) on Profitability in Islamic People's Financing Banks in Indonesia. The research employs a quantitative approach, utilizing documentation techniques and secondary data collected from BPRS financial reports available on the Financial Services Authority (OJK) website for the 2020-2021 period. The sample selection employs a random sampling technique, resulting in a total of 132 samples. The study employs various data analysis methods, including descriptive statistical analysis, tests for classical assumptions, multiple linear regression, and moderated regression analysis. Based on the partial results of the study, it is observed that Murabahah Financing, Financing Deposit Ratio (FDR), and Third-Party Funds (DPK) do not exhibit a significant influence on profitability. Conversely, Non-Performing Financing (NPF) demonstrates a significant negative impact on profitability. Furthermore, with the inclusion of NPF as a moderating variable, the research findings indicate that NPF is unable to moderate the effects of Murabahah Financing, FDR, and Third-Party Funds on Return on Assets (ROA).

THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE (ICG), COMPANY SIZE, AND LEVERAGE (DAR) ON FINANCIAL PERFORMANCE (ROA) IN SHARIA PEOPLE'S FINANCING BANKS IN INDONESIA Rana Shabilah; Achmad Fauzi; Indah Muliasari
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.778

This study aims to assess how Islamic Corporate Governance (ICG), bank size, and leverage (DAR) influence financial performance using Return on Assets (ROA) as a measure. The study focuses on Sharia Rural Banks (BPRS) registered with the Financial Services Authority (OJK) from 2021 to 2022. The sample includes 99 BPRS selected through purposive sampling. The analysis employs multiple linear regression via SPSS software. The findings reveal that ICG has no significant impact on BPRS's financial performance (ROA). Conversely, firm size positively affects ROA, while leverage (DAR) has a negative impact. Future research could encompass various types of Sharia banks and include additional indicators like Return on Equity (ROE) and Return on Investment (ROI). Extending the study's timeframe might provide more accurate insights into trends. Furthermore, incorporating additional proxies to measure bank financial performance, such as Return on Equity (ROE) and Return on Investment (ROI), is advised. A more extended study duration would likely yield a more accurate representation of trends and relationships.

THE EFFECT OF MURABAHAH FINANCING, FINANCING DEPOSIT RATIO (FDR), AND THIRD PARTY FUNDS ON PROFITABILITY WITH NON-PERFORMING FINANCING (NPF) AS A MODERATING VARIABLE IN BPRS. Indah Dwi Navita; Achmad Fauzi; Indah Muliasari
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.768

In the realm of Islamic banking and finance, the mechanisms and factors influencing the profitability of Islamic financial institutions have garnered significant attention from researchers and practitioners alike. Islamic People's Financing Banks, as specialized entities operating under Islamic financial principles, play a vital role in offering financial services that adhere to Shariah principles. This study aims to investigate the impact of Murabahah Financing, Financing Deposit Ratio (FDR), Third-Party Funds (DPK), and Non-Performing Financing (NPF) on Profitability in Islamic People's Financing Banks in Indonesia. The research employs a quantitative approach, utilizing documentation techniques and secondary data collected from BPRS financial reports available on the Financial Services Authority (OJK) website for the 2020-2021 period. The sample selection employs a random sampling technique, resulting in a total of 132 samples. The study employs various data analysis methods, including descriptive statistical analysis, tests for classical assumptions, multiple linear regression, and moderated regression analysis. Based on the partial results of the study, it is observed that Murabahah Financing, Financing Deposit Ratio (FDR), and Third-Party Funds (DPK) do not exhibit a significant influence on profitability. Conversely, Non-Performing Financing (NPF) demonstrates a significant negative impact on profitability. Furthermore, with the inclusion of NPF as a moderating variable, the research findings indicate that NPF is unable to moderate the effects of Murabahah Financing, FDR, and Third-Party Funds on Return on Assets (ROA).

THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE (ICG), COMPANY SIZE, AND LEVERAGE (DAR) ON FINANCIAL PERFORMANCE (ROA) IN SHARIA PEOPLE'S FINANCING BANKS IN INDONESIA Rana Shabilah; Achmad Fauzi; Indah Muliasari
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.778

This study aims to assess how Islamic Corporate Governance (ICG), bank size, and leverage (DAR) influence financial performance using Return on Assets (ROA) as a measure. The study focuses on Sharia Rural Banks (BPRS) registered with the Financial Services Authority (OJK) from 2021 to 2022. The sample includes 99 BPRS selected through purposive sampling. The analysis employs multiple linear regression via SPSS software. The findings reveal that ICG has no significant impact on BPRS's financial performance (ROA). Conversely, firm size positively affects ROA, while leverage (DAR) has a negative impact. Future research could encompass various types of Sharia banks and include additional indicators like Return on Equity (ROE) and Return on Investment (ROI). Extending the study's timeframe might provide more accurate insights into trends. Furthermore, incorporating additional proxies to measure bank financial performance, such as Return on Equity (ROE) and Return on Investment (ROI), is advised. A more extended study duration would likely yield a more accurate representation of trends and relationships.

THE EFFECT OF BOARD SIZE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017 - 2019 Taniya Fatimah Becik; Nuramalia Hasanah; Indah Muliasari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.784

The Indonesian property and real estate sector refers to the industry involved in the development, sale, purchase, and management of properties, including residential, commercial, and industrial real estate. This sector is significant in the Indonesian economy due to its contributions to employment, investment, and economic growth. This study aims to comprehensively examine the impact of board size, profitability, and capital intensity on tax aggressiveness within the context of the Indonesian property and real estate sector. Employing a quantitative approach, the research utilizes multiple linear regression analysis with Eviews software version 12 to analyze data from 60 entities in the sector listed on the Indonesian stock exchange from 2017 to 2019. The findings reveal intriguing insights. Board size is found to exert a discernible influence on tax aggressiveness, emphasizing the role of corporate governance in shaping tax strategies. However, the study challenges conventional assumptions by demonstrating that profitability does not significantly impact tax aggressiveness. In contrast, capital intensity emerges as a significant determinant of tax aggressiveness, highlighting the role of financial structure in tax planning decisions. These findings contribute to the understanding of the intricate relationship between corporate governance, financial metrics, and tax strategies in the examined sector. The research underscores the importance of nuanced decision-making in tax planning, acknowledging the varying impacts of different variables. By providing empirical evidence, this study offers valuable insights for practitioners and policymakers aiming to enhance tax strategy effectiveness and transparency.

PENGARUH TINGKAT KECUKUPAN MODAL (CAR), RISIKO PEMBIAYAAN (NPF), DAN EFISENSI OPERASIONAL (BOPO) TERHADAP PROFITABILITAS (ROA) PADA BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA Nurul Innayah; Achmad Fauzi; Indah Muliasari
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 2 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i2.103

This study aims to determine the effect of Capital Adequacy Ratio, Financing Risk and Operational Efficiency on Profitability in Islamic People's Financing Banks in Indonesia. The research method used is a quantitative method. Data collection was carried out using documentation techniques and secondary data collection from the BPRS financial reports at website Financial Services Authority (OJK) for the 2019-2021 period. The sample in this study uses purposive sampling technique with a total sample of 64 BPRS. This study used several data analysis techniques, namely descriptive statistical analysis, panel data regression analysis, classical assumption test and hypothesis testing. Based on the partial results of the study, the level of capital adequacy and operational efficiency has a significant negative effect on profitability. Meanwhile, financing risk has no effect on profitability. The coefficient of determination in this study is 72.79% which indicates the ability of the level of capital adequacy, financing risk and operational efficiency in explaining the effect to profitability

PENGARUH BERBAGAI PEMBIAYAAN TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA Kartika Fatharani; Achmad Fauzi; Indah Muliasari
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 2 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i2.105

Financing is a fund provided by Islamic banking to assist customers in financing what they need under certain conditions and benefit both parties. Financing in Islamic banking consists of sale and purchase financing, profit sharing financing and lease financing. This research was conducted at the Sharia Rural Bank in Indonesia. The purpose of this study is to find out how financing at Islamic people's financing banks in Indonesia affects their profitability. The data used are financial statements obtained from the website of the Islamic people's credit bank or the website of the Financial Services Authority in Indonesia. The method used in this study is a quantitative descriptive method, which discusses problems by collecting data, deciphering, calculating, and explaining the effect of various financing on Sharia Rural Bank in Indonesia. Based on the results of the study, profitability in Islamic people's financing banks in Indonesia in 2021-2022 is insignificantlysignificantly influenced by various financings

Pengaruh Opini Audit, Financial Distress, dan Pergantian Manajemen Terhadap Auditor Switching Raffi Nurul Izza; Adam Zakaria; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui apakah opini audit, financial distress dan pergantian manajemen berpengaruh terhadap auditor switching. Data sekunder yang digunakan pada penelitian ini berasal dari laporan keuangan dan laporan tahunan perusahaan BUMN yang terdaftar pada website resmi BUMN pada tahun 2016-2020. Metode purposive sampling digunakan sebagai teknik pengambilan sampel, dengan total 25 perusahaan terpilih. Metode analisis yang digunakan adalah regresi logistik menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa opini audit tidak berpengaruh terhadap auditor switching, financial distress berpengaruh terhadap auditor switching dan pergantian manajemen tidak berpengaruh terhadap auditor switching.

Pengaruh Free Cash Flow, Leverage, Independent Commissioner dan Sales Growth terhadap Earnings Management Audrilia Rifdah Hanandika; Rida Prihatni; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menguji secara empiris pengaruh arus kas bebas, leverage, dewan komisaris independen, dan pertumbuhan penjualan terhadap manajemen laba. Data sekunder yang digunakan pada penelitian ini berasal dari laporan keuangan dan laporan tahunan perusahaan sector energi yang terdaftar pada website resmi Bursa Efek Indonesia dan website resmi perusahaan sector energi pada tahun 2018-2020. Terdapat 54 perusahaan yang digunakan sebagai sampel diperoleh melalui purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS Versi 26. Hasil penelitian ini menunjukkan bahwa arus kas bebas dan pertumbuhan penjualan tidak berpengaruh terhadap manajemen laba, sedangkan leverage dan dewan komisaris independen berpengaruh negatif terhadap manajemen laba.

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