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All Journal Jurnal Abdimas Bina Bangsa Jurnal Akuntansi dan Keuangan Islam (JAKIs) JIAR Jurnal Sistem Informasi, Akuntansi dan Manajemen
Elmanizar Elmanizar
Universitas YARSI
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Islamic & Conventional Mutual Funds Performance by Return and Risk Adjusted Performance Elmanizar Elmanizar; Erythrina Aveliasari
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1 (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.403

Abstract

This study compares the performance of Islamic and conventional mutual funds from 2017 to 2021 with the aim of analyzing the differences. This study makes use of secondary data from the Otoritas Jasa Keuangan (OJK) for 5 years that were downloaded from the OJK's official website (OJK). Purposive sampling is used in this study sampling method. The Mann-Whitney U Test is the analysis technique employed. According to the study's findings, there are no appreciable differences between mutual fund risk and market risk for Islamic mutual funds in terms of beta, return, and Sharpe. While there are variances between the Treynor, Jensen Alpha, M2 Measurement, and Appraisal Ratio techniques. Penelitian ini membandingkan kinerja reksa dana syariah dan konvensional dari tahun 2017 sampai dengan 2021 dengan tujuan untuk menganalisis perbedaannya. Penelitian ini memanfaatkan data sekunder dari Otoritas Jasa Keuangan (OJK) selama 5 tahun yang diunduh dari website resmi OJK. Purposive sampling digunakan dalam metode pengambilan sampel penelitian ini. Mann-Whitney U Test adalah teknik analisis yang digunakan. Menurut temuan penelitian, tidak ada perbedaan yang cukup berarti antara risiko reksa dana dan risiko pasar untuk reksa dana syariah dalam hal beta, return, dan Sharpe. Sedangkan terdapat perbedaan yang bervariasi antara teknik Treynor, Jensen Alpha, M2 Measurement, dan Appraisal Ratio.
PENINGKATAN SKILL PERPAJAKAN UMKM YAYASAN KAWIS Auliffi Ermian Challen; Imelda Sari; Muhammad Faisal; Elmanizar Elmanizar; Subhan Harie
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.941

Abstract

The level of compliance in making tax payments is still low in Indonesia. However, the tax potential that can be generated by MSMEs needs to be a concern. Because the tax contribution of MSMEs is still low. Many MSME actors do not yet have an understanding and knowledge of tax obligations. This community service activity aims to socialize and provide tax training regarding MSME tax obligations and the practice of filling out MSME individual tax returns. Based on the objectives that have been set, training is carried out in February and March online. The training participants were MSMEs under the guidance of the Kawis Foundation. The results of the training have been able to provide knowledge about tax obligations and how to fill out and report tax returns. In addition, this training also encourages participants to obey and comply with applicable tax provisions in Indonesia
EVALUASI KINERJA BANK SYARIAH INDONESIA SEBELUM DAN SETELAH KONSOLIDASI BERDASARKAN RASIO KEUANGAN DAN PERATURAN OTORITAS JASA KEUANGAN TAHUN 2019 – 2022 Elmanizar Elmanizar; Ario Setyo Adji
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.340

Abstract

This study aims to evaluate the financial performance of Bank Syariah Indonesia before and after consolidation based on financial ratios and the 2019-2022 Financial Services Authority Regulation. The indicators in this study use various financial ratios of Bank Syariah Indonesia, namely liquidity ratios, profitability ratios and capital adequacy ratios. The method used uses Comparative Analysis by comparing financial ratios before and after consolidation to understand financial conditions after consolidation, measure operational efficiency and assess financial performance. Based on the research results based on SEOJK Number 28/SEOJK.03/2019 standards, it shows that the NPF, FDR, and ROA ratios of Bank Syariah Indonesia after consolidation have better results than before consolidation and have a rating criterion of 1. Furthermore, the ROE and NOM ratios after consolidation have better results than Bank Syariah Indonesia before consolidation even though they have criteria for ranking 3 and ranking 5. The BOPO and CAR ratios after consolidation have very varied results but also indicate very good compared to Bank Syariah Indonesia before consolidation even though they have a rating criterion of 1.
Pengaruh Laba Rugi Perusahaan, Pergantian Manajemen, Dan Financial Distress Terhadap Audit Report Lag Dewi Sri Susanti; Auliffi Ermian Challen; Elmanizar Elmanizar; Arfan Ikhsan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to determine the effect of the company profit and loss, management changes, and financial distress on audit report lag. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The sample was used in as many as 20 companies obtained through the purposive sampling method. The data used in this research is secondary data. The method used to analyze the data in this study is multiple linear regression. Based on the results of the study, it was concluded that the company profit and loss had a negative effect on audit report lag, management changes had a positive effect on audit report lag, and financial distress did not affect audit report lag
Co-Authors ARFAN IKHSAN Ario Setyo Adji Auliffi Ermian Challen Dewi Sri Susanti Erythrina Aveliasari Imelda Sari Muhammad Faisal Subhan Harie