Mentari Ariesta Iyonu
Universitas Muhammadiyah Gorontalo

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PENGARUH KONTRIBUSI DAN EFISIENSI PENDAPATAN ASLI DAERAH TERHADAP PENDAPATAN DAERAH DI KABUPATEN GORONTALO Mentari Ariesta Iyonu; Mohamad Pakaya; Yuwin Ali
JSAP : Journal Syariah and Accounting Public Vol 5, No 2: DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.47-59.2022

Abstract

This research was conducted at the Regional Government Finance Agency of Gorontalo Regency. The purpose of this study was to see the effect of the dependent variable, namely the contribution and efficiency of PAD on the dependent variable, namely regional income. This research uses multiple linear regression method. The results of this study indicate that contribution and efficiency have a simultaneous and significant effect on the Gorontalo Regency area while partially contributing positively and significantly to regional income because if the contribution increases then regional income will experience an increase and efficiency has a negative and significant effect because if efficiency increases then income area will decrease.
PERAN KOMUNIKASI BISNIS ISLAM DALAM PENINGKATAN PENJUALAN E-COMMERCE SYARIAH DIKOTA MEDAN Arifa Pratami; Muhammad Hadi; Mentari Ariesta Iyonu
JSAP : Journal Syariah and Accounting Public Vol 5, No 2: DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.%p.2022

Abstract

In the current era of globalization and technological advances, it has a major influence on people's lifestyles and economic activities, including in fulfilling household and personal needs and desires. As is the case in the behavior of buying and selling goods online, one of which is through e-commerce or other sales services, Indonesia, which is the largest Muslim country in the world, provides opportunities for every company to create innovations such as in terms of providing e-commerce services. Particularly in the nature of sharia e-commerce, which are currently increasingly in demand by the public, such as Shoppe Berkah, Tokopedia Salam and Lazada Amanah. This study examines the increase in sales of Islamic e-commerce with Stuctural Equation Modeling (SEM) analysis. This research is built on the basis of ethics and Islamic business communication principles which explain that the exchange of messages or information with other parties within the business sphere must be based on Islamic rules. This study found that variables that have an influence on increasing sharia e-commerce sales, namely people's purchasing power and implementation of sharia contracts and Islamic business communication variables have no significant effect on increasing sharia e-commerce sales. 
Analisis Rasio Keuangan di PT. Bank Muamalat Mentari Ariesta Iyonu; sri dewi yusuf
JSAP : Journal Syariah and Accounting Public Vol 5, No 1: JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.%p.2022

Abstract

To assess the financial condition and performance of a company, especially at Bank Muamalat Indonesia (BMI), the benchmark that is often used is a ratio or index that can connect two financial data. Analysis and interpretation of various ratios can provide a better view of the financial condition and performance of a company compared to financial data that is not in the form of ratios. Ratios that are usually used are liquidity ratios, profitability ratios and solvency ratios. The liquidity ratio shows BMI's ability to meet short-term obligations that must be met immediately by using current assets, or the company's ability to meet its financial obligations when billed. To measure the liquidity ratio, two ratios can be used, namely the current ratio and the quick ratio. The higher the earnings per share of the company, the higher the level of dividends distributed. The increase in the level of dividend payments will signal to investors that the company's profitability is getting better. Meanwhile, solvency is the company's ability to finance all financial debts, both long-term and short-term debt at the time of liquidation. The higher the ratio, the less company funds provided by shareholders, so it can be assumed that the company has a higher liquidity risk.