cover
Contact Name
Yenti Afrida
Contact Email
yentiafrida@uinib.ac.id
Phone
-
Journal Mail Official
yentiafrida@uinib.ac.id
Editorial Address
Program Studi Manajemen Perbankan Syariah - Fakultas Ekonomi dan Bisnis Islam – Universitas Islam Negeri Imam Bonjol Padang, Sungai Bangek, Balai Gadang, Kec. Koto Tangah, Padang, Sumatera Barat.
Location
Kota padang,
Sumatera barat
INDONESIA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
ISSN : 25285629     EISSN : 25285637     DOI : http://dx.doi.org/10.15548/al-masraf
Core Subject : Economy,
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of the banks and financial institutions
Articles 124 Documents
FAKTOR-FAKTOR YANG MEMENGARUHI KEPUTUSAN BERINVESTASI DI PASAR MODAL: FENOMENA DI KABUPATEN KLATEN NAUFAL HABIB IZZUDDIN; ELIADA HERWIYANTI; YUSRIYATI NUR FARIDA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i2.410

Abstract

SEMIOTIC ANALYSIS TOWARD THE GREEN ACCOUNTING MEANING BASED MASLAHAH NURUL ANNISA; SYARIF SYAHRIR MALLE; SUMARNI RANDRIANY
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i2.411

Abstract

This study aimed to know the disclosure and meaning of green accounting-based maslahah in the company's sustainability report. This study was qualitative research using semiotic analysis to analyze the definition contained in symbols or signs in the narrative text on the sustainability report of PT. PP London Sumatra Tbk (Lonsum) in 2020. The study results show that the PT PP Lonsum sustainability report has disclosures about green accounting indicators, either implicitly or explicitly. Protecting the environment (hifdz al bi’ah) can be a trigger for maintaining the five goals of syara'(maqashid sharia).
PENERAPAN NILAI KEISLAMAN TERHADAP SISTEM BAGI HASIL PADA BAITUL TAMWIL MUHAMMADIYAH SUMATERA BARAT (Studi Pada Baitul Tamwil Muhammadiyah (BTM) Sumatera Barat) ANTON AKBAR
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.407

Abstract

ANALISIS PENGGUNAAN ALAT PEMBAYARAN NON TUNAI DALAM MEWUJUDKAN LESS CASH SOCIETY DI LINGKUNGAN DOSEN PTKI PROPINSI RIAU JENITA JENITA; NUR HASANAH
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v5i2.457

Abstract

ANALISA STRATEGI BPRS HAJI MISKIN MENANGGULANGI KEPUTUSAN PEDAGANG PASAR LIMA KAUM MELAKUKAN PINJAMAN MELALUI RENTENIR ASRINALDI ASRINALDI; RENI FEBRINA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i2.446

Abstract

PENGARUH PEMBANGUNAN TEKNOLOGI INFORMASI KOMUNIKASI TERHADAP PERTUMBUHAN EKONOMI MELALUI PENYERAPAN TENAGA KERJA SEKTOR TIK DI INDONESIA ALMIZAN ALMIZAN
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v5i2.458

Abstract

THE EFFECT OF RETURN ON EQUITY AND DEBT TO EQUITY RATIO ON EARNINGS PER SHARE IN REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE EVA PURNAMASARI; KURNIAWAN SURYATAMA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i2.447

Abstract

This study aims to determine if the profitability ratios represented by Return on Equity (ROE) and the solvency ratios defined by the Debt to Equity Ratio (DER) have an impact on Earnings per Share (EPS) for real estate companies listed on the Indonesia Stock Exchange securities in 2019-2021. The population in this study were all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). In contrast, the sample in this study was 49 companies selected using a purposive sampling technique. The analysis model used in this study is a multiple linear regression analysis models, and the analysis technique uses the partial significance test, f test, and coefficient of determination. The results showed that the debt-to-equity ratio does not significantly affect earnings per share. In comparison, the return on equity variable positively and significantly affects earnings per share.
ANALYSIS OF REGIONAL ORIGINAL REVENUE, CAPITAL EXPENDITURE, AND INTERGOVERNMENTAL REVENUE ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE HARI SRIWIJAYANTI; NIKE APRIYANTI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v5i2.459

Abstract

This research analyzes the influence of local revenue (PAD), capital expenditure, and intergovernmental revenue on financial performance. The sample used in this research is the financial report of the District and City Governments in West Sumatra Province. The analysis used in this research is a classical assumption test, model selection, and panel data regression using Eviews 9 software. The results show that 1. The PAD variable partially has a positive and significant effect on financial performance. 2. The capital expenditure variable partially has a positive and significant effect on financial performance. 3. The intergovernmental revenue variable partially has a negative and significant effect on financial performance. 4. The PAD, capital expenditure, and intergovernmental revenue variables positively and significantly affect financial performance.
MODEL LOGIKA-CETAK BIRU KINERJA: IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA PEMERINTAH PADA BPBD KOTA TARAKAN FERICA CHRISTINAWATI PUTRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i2.450

Abstract

PENGARUH MANAJEMEN RISIKO, INDEPENDEN BOARD, DAN BOARD COMPENSATION TERHADAP KINERJA KEUANGAN BANK YULI ARDIANY; RIDA RAHIM
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v5i2.455

Abstract

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