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Zulfan Fahmi
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Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam
Published by Institut Agama Islam Al-Aziziyah
ISSN : 24609439     EISSN : 28074149     DOI : -
Core Subject : Humanities, Education,
Humanities Education
Jurnal At-Tarbiyah: Jurnal Pendidikan Agama Islam (Journal of Islamic Education Studies) merupakan jurnal nasional berpenyunting ahli yang terbit dua kali dalam setahun. Jurnal At-Tarbiyah berbentuk cetak (2460-9439 dengan Nomor SK: 0005.24609439/JI.3.2/SK.ISSN/2015.09 Tanggal 16 September 2015) dan online (2807-4149 dengan Nomor SK: 0005.28074149/K.4/SK.ISSN/2021.08, Kamis, 25 Agustus 2021). Jurnal ini diterbitkan oleh Fakultas Tarbiyah Institut Agama Islam (IAI) Al-Aziziyah Samalanga Bireuen Aceh. Pernyataan ini menegaskan etika penulisan dan publikasi bagi penulis, penyunting pelaksana, penyunting ahli, dan penerbit, serta seluruh pihak yang terlibat dalam penerbitan Jurnal At-Tarbiyyah. Fokus penerbitan jurnal ini pada bidang ilmu pendidikan islam, Studi Pendidikan dan Pembelajaran, Filsafat Pendidikan Islam, Manajemen Pendidikan Islam, Kepemimpinan Pendidikan, Teknologi Pendidikan Islam, Pendidikan Bahasa Arab, Sastra Arab, dan lain-lain yang berhubungan dengan ilmu pendidikan Islam
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 70 Documents
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Effect of Equity Financing and Debt Financing on Company Profitability Desman Serius Nazara; Deny Purwo Sambodo; Dede Hertina; Musran Munizu; Asri Ady Bakri
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.1.6

Abstract

This study aims to determine and analyze effect of equity financing and debt financing on company profitability. This type of research to support data analysis in this study uses quantitative research. Population in this research is Telecommunications Companies that went public on the Indonesia Stock Exchange for the 2017-2022 period. There are 30 samples, of which there are 5 telecommunications companies listed on the Indonesia Stock Exchange until the 2022 period, and each company contributing 6 samples. To answer the research hypothesis, multiple linear regression analysis is used. The results show that equity financing has a significant effect on company profitability. Debt financing has a significant effect on company profitability.
Effect of Financial Literacy and Access to Capital on the Growth of Micro, Small, and Medium Enterprises Mohammad Rizky Yahya; Ratih Puspitasari; Irmah Halimah Bachtiar; Samalua Waoma; Victor Pattiasina
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.7.13

Abstract

This study aims to determine and analyze effect of financial literacy and access to capital on the growth of Micro, Small, and Medium Enterprises. This study applies a quantitative research design. Population in this research is Micro, Small, and Medium Enterprises in Medan City. Sampling technique used purposive sampling with a sample of 50 respondents from Micro, Small, and Medium Enterprises in Medan City. Testing the hypothesis in this study using multiple linear regression. The results show that financial literacy has a positive and significant effect on the growth of Micro, Small, and Medium Enterprises. Access to capital has a positive and significant effect on the growth of Micro, Small, and Medium Enterprises.
Tax Avoidance: How Board of Directors Diversity Strategies are Applied in Facing Tax Audits? Nita Andriyani Budiman; Bandi
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.26.37

Abstract

This study aims to provide empirical evidence about the determinants of tax avoidance with tax audit as a moderating variable in energy companies in Indonesia. The determinants of tax avoidance referred to are the diversity of the board of directors (gender, education, and experience in office). The population of this research are all energy companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique is purposive sampling which resulted in 102 observations. The results of testing show that the tax audit strengthens the effect of the gender diversity of the board of directors on tax avoidance, while the tax audit weakens the effect of educational diversity and experience serving the board of directors on tax avoidance.
Effect of Internal Audit on Financial Management in Tertiary Educational Instutions: A Study of College of Education Oju, Benue State, Nigeria Ikape Francis Ojiya; Omenka Sunday Oga
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.14.25

Abstract

Effective financial management is a key determinant to the success of any organization. Mismanagement of funds in educational institutions has become a stumbling block in the operations of educational institutions in Nigeria. Internal audit is of great importance in curbing financial mismanagement. This study investigated the effect of internal audit on financial management at the College of Education oju, Benue State. Four research objectives and hypotheses guided the study. Descriptive survey design was adopted, 71 principal staff were used as the population. Through census strategy the entire population was sampled and used for the study. Data were collected using questionnaires. Pearson product moment correlation statistics was used to test the hypotheses at 0.05 alpha level of significance. Major findings were that internal audit has significant effects on revenue generation, accountability in the use of funds, transparency in the use of funds and prevention of diversion of funds. Based on the findings, the researcher recommended among others that skilled auditors should be engaged to take up internal audit roles.
Impact of Technology on Service Quality in the Banking Industry: A Study of Bank Clients’ Perspectives Prasanna Jung Karki
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 01 (2022): Dec 2021-Jan 2022
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.21.23.37

Abstract

The purpose of this study was to examine the relationship between the impacts of technology on service quality in the banking industry to determine which TRM dimension can potentially have the strongest influence on service quality of the banking industry. Data were gathered using a survey instrument, which was distributed among bank clients. The data were statistically analyzed using structural equation modeling with SPSS. The findings show that reliability, efficiency, and ease of use; responsiveness and communication; and security and privacy. A total of 450 populations from which 400 respondents participated in this study. Knowing the relative importance of service quality dimensions can help the banking industry focus on what satisfies customers the most. The goal of the study was to measure the relationship between perceived ease of use, perceived usefulness of technology, and attitude towards technology, behavioral intentions, and service quality in the banking industry. There is a significant negative relationship between Service Quality in the Banking Industry and Attitude towards Technology There is a significant negative relationship between Service Quality in the Banking Industry and Attitude towards Technology.
Enterprise Risk Management Practices and Performance of Microfinance Institutions in Makurdi Metropolis, Benue State-Nigeria Emmanuel Lubem Asenge; Douglas Kumawuese Iortyom; Nicholas Ajegba Abakpa
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.38.48

Abstract

The research explores the effect of enterprise risk management (ERM) on the performance of microfinance institutions in Makurdi Metropolis. The study particularly examines the effect of risk identification, risk assessment and risk mitigation on firm performance. The research employed a survey design. The targeted population consists of 42 management staff of seven microfinance banks within Makurdi Metropolis. The data obtained from the participants via self-administered questionnaire were analyzed with correlation and regression. The outcomes discovered that risk identification, risk assessment and risk mitigation have affirmative and significant effect on the performance of microfinance institutions in Makurdi Metropolis. It concludes that ERM strategies considerably affect the performance of microfinance institutions. The research therefore suggests that microfinance institutions should always evade risks that present superfluous consequences and they should institute plans and actions that will support them to anticipate and circumvent high risk situations.
Indirect Tax and Economic Growth Rayamajhi Sushma
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 01 (2022): Dec 2021-Jan 2022
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.21.38.48

Abstract

The study investigates the empirical relationship between indirect taxes and economic growth in Neal. For estimation, the annual time series data (1975 to 2022) was used. The main purpose of the research is to find the long-run and short-run relationship between indirect taxes and economic growth. Augmented Dickey fuller unit root tests were used to check the stationarity of every variable in the study. Auto Regressive Distributed Lag (ARDL) bounds testing approach for co integrations (developed in 2001) was applied to estimate the long-run and short-run relationship among the variables. Indirect taxes have negative and significant effect on economic growth in long-run while its coefficients in short-run were insignificant.
Potency of Bancassurance-A General Overview Diksha Sadana; Dr. Kamalpreet Kaur
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 4 No. 01 (2024): Dec 2023 - Jan 2024
Publisher : HM Journals

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

Abstract

From a constrained, closed economy in the 1950s to an open, liberalized economy as it is today, India's economy has come a long way. It took over 40 years to bring about the required reforms for the bilateral growth of the Indian economy relative to the global economy; hence the transformation did not occur in a single day. The nationalization of banks provided the sector with much-needed capital where the flow of funds was constrained, and the sector had a substantial impact on the development of the economy. Private players' arrival has significantly altered the way business is conducted, and they have chosen to create a new distribution model called "Bancassurance" that will allow them to reach a larger audience through the banking system, or bank branches. Overall, we can conclude that bancassurance is a ‘distribution model’ that has been established in a way that ensures all stakeholders will anticipate receiving a positive return on their investment. But this model's efficacy usually remains a matter of debate. Since the year 2000, practically all of the literature has attempted to concentrate on the benefits and drawbacks of the model. However, it's possible that the perspective of the customers, who stand to benefit most, was not addressed in that way. The goal of the current study is to focus on the effectiveness of bancassurance from the perspective of consumers.
Factors Influencing Stock Price of Nepalese Commercial Banks Pramod Dahal; Ramjee Puri
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 1 No. 02 (2021): Oct-Nov 2021
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.12.34.44

Abstract

This study employs data from 10 out of 20 banks (using purposive or judgmental sample techniques) during a ten-year period (2012/13 to 2021/22), comprising 100 observations, to investigate the variables affecting the stock price of Nepalese commercial banks. With an emphasis on internal variables like earnings per share (EPS), dividend per share (DPS), and price-earnings ratio (P/E Ratio), as well as external variables like gross domestic product (GDP), inflation (INF), and money supply (MS), it uses a descriptive and causal comparative study design. Notably, the study emphasises the significance of EPS and P/E Ratio in stock pricing, in line with other studies from around the world. The unexpected result that there is a negative association between GDP and Market Price per Share (MPS) calls into question accepted wisdom and highlights the necessity for economic research particular to Nepal. The study also demonstrates how inflation negatively affects MPS, highlighting the need for careful inflation assessments in the banking industry. On the plus side, it emphasises how important Money Supply (M2) is in influencing stock values. These observations provide insightful guidelines for future analysis and strategic choices pertaining to Nepal's banking industry.
Financial Literacy on Investment Decisions: A Reference to Undergraduate Students in Butwal Riya Timalsina
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 1 No. 02 (2021): Oct-Nov 2021
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.12.45.57

Abstract

The presence of information and abilities that enable informed and efficient money management is known as financial literacy. The country's financial improvements and economic expansion are being aided by financial literacy. In light of these changes, it's critical to evaluate if the younger generation, particularly students who are viewed as the future investors, movers, and transformers of the economy, has the requisite understanding of financial principles. This study examines the impact of financial literacy on investing decisions among undergraduate in the Butwal area. A total of 500 students from different universities of Butwal areas are participated in this study. The current study used a few characteristics to evaluate students' financial literacy, such as their knowledge of financial products, their ability to access financial goods, their knowledge of money management, their understanding of financial investment options, and their financial abilities. The goal of the study was to determine how a student's level of financial literacy affects his or her financial beliefs, choices, and behaviors. The results showed that undergraduates investing decisions were favorably and significantly impacted by knowledge with financial product. Financial abilities were the most important component when it came to the many aspects of financial literacy. The researcher concludes by offering some recommendations for financial institutions and decision-makers in order to raise financial literacy levels and improve investment performance.

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