Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen
Get PDFThis research aims to show the effect of debt policy on dividend policy and the moderating role of chief executive officer (CEO) share ownership in the relationship between debt policy and dividend policy. Data on the financial reports of companies in the non-financial sector listed on the Indonesia Stock Exchange from 2008 to 2020 are used as research data. Research data is sourced from www.idnfinancials.com and the company's official website. The number of samples used in testing this research was 454 observations based on purposive sampling. Data analysis in this research used logistic regression. This research shows the results that debt policy has a negative effect on dividend policy. In addition, CEO share ownership weakens the negative effect of debt policy on dividend policy. This research shows that the Indonesian Financial Services Authority needs to improve governance, especially concerning investment protection on the Indonesian Stock Exchange
Peran Net Interest Margin Dalam Memediasi Hubungan Faktor-Faktor Yang Mempengaruhi Return On Asset
Get PDFThis research aims to show the effect of capital adequacy ratio (CAR), non-performing financing (NPF), and operating costs of operating income (OCOI) on return on assets (ROA) with net interest margin (NIM) as an intervening variable. This quantitative research uses secondary data in panel data with a purposive sampling technique. The sample used was five Islamic commercial banks (ICB) registered with the Financial Services Authority (FSA) from 2016 to 2020. Data analysis uses descriptive, stationary, regression, classical assumptions, and path analysis. This research shows that CAR, NPF, and OCOI partially do not affect NIM. CAR has a positive and significant effect on ROA. OCOI has a negative effect on ROA. NPF does not affect ROA. NIM has a positive and significant effect on ROA. NIM cannot mediate the effect of CAR on ROA. However, NIM can mediate the effect of NPF and OCOI on ROA. This research complements existing theories and can be used to reference ICB in improving performance
Permasalahan Credit Crunch Perbankan Syariah Di Indonesia Ditinjau Dari Tawhidi String Relation
Get PDFThis study aims to show the problem of the credit crunch in Islamic banking in Indonesia from the perspective of Tawhidi String Relation (TSR). This research is a literature review using library data. The study results show that the main problems that trigger the emergence of a credit crunch in Islamic banking in Indonesia are natural disasters and the lack of availability of Islamic banking capital. Religious values have become a concept and a reference for every Islamic banking activity in Indonesia, which is based on the Al-Quran and Hadith. This research can be used as a reference for increasing the productivity of Islamic banking in maintaining the stability of the national economy. Practically this research can be a basis that can be applied universally in achieving benefits for all people
Pengaruh Bagi Hasil, Biaya Promosi, Efisiensi Operasional Dan Ukuran Perusahaan Terhadap Jumlah Deposito Mudharabah
Get PDFThis study aims to show the effect of profit-sharing, promotion costs, operational efficiency, and company size on the number of mudharabah deposits. This study includes quantitative using secondary data from Islamic commercial banks (ICB). The population of this study is ICB registered with the financial services authority (FSA) in 2015-2020. The sample selection used the purposive sampling technique. The sample was obtained from as many as 8 ICB for six years, so the total data was 48. The data analysis method used multiple linear regression with the help of e-views software. The results showed that profit sharing and company size positively and significantly affected the number of mudharabah deposits. Promotion costs and operational efficiency do not affect the number of mudharabah deposits. Simultaneously profit-sharing, promotion costs, operational efficiency, and company size affect the number of mudharabah deposits. This study can be a reference for ICB management in improving its performance, especially in enlarging ICB. Then increase the profit-sharing customers receive, so customers are more interested in depositing their funds in the ICB
Tinjauan Akuntansi Syariah Dalam Penggunaan Sistem Informasi Akuntansi Multi-Level Marketing Pada E-Commerce Indonesia
Get PDFIslamic accounting is a financial recording procedure that generates information from an accounting information system (AIS) and forms a continuous cycle of repeat business policies. This study aims to describe the views of Islamic accounting related to AIS used for e-commerce-based multi-level marketing (MLM) businesses, as well as confirm the MLM law. The method used in this research is an entirely content analysis method. This research understands the flow of written sources, and then it is linked on an ongoing basis. The results showed that using AIS in the MLM business in e-commerce is permissible. It can be considered valid if the process still follows sharia. Fair according to sura An-Nahl (16) verse 90. It can be accounted for following sura Al-Baqarah (2) verse 282. This research can be a reference and consideration in using AIS in MLM business that stays away from the prohibition of muamalah
The Financial Signaling And Internal Factor Company Against To Earning Per Share
Get PDFThis research aims to determine the results of financial signal testing as indicated by return on equity (ROE) and liquidity and then the internal company as indicated by company size and audit quality on earnings per share (EPS). The research method used is quantitative. The population of this study is consumer goods companies, totaling 180 companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique uses purposive sampling. The data analysis technique uses multiple linear regressions with the IBM SPSS 25 tool. The results show that return on equity, firm size and audit quality affect earnings per share. However, liquidity does not affect earnings per share. This research can be a source of reference for further research. Then it can also be a source of reference for companies in improving financial performance in maintaining the company's existence in the capital market and the maximum consistency of business development to satisfy the principles
Determinan Loyalitas Nasabah Bank NTB Syariah
Get PDFThis research aims to analyze the factors influencing customer loyalty at Bank NTB Syariah. These factors include service performance, customer relationship marketing, and marketing mix. This research applies quantitative techniques and is analyzed using multiple linear regressions. The research population is all customers of Bank NTB Syariah Pancor branch offices, totalling 47,853. Sampling applied the non-probability method of the accidental sampling type, with Slovin measurements obtained from 100 samples. The research results show that partially service performance, customer relationship marketing, and marketing mix have a positive and significant effect on customer loyalty. Simultaneously these three factors have a significant effect on customer loyalty. Research results can be a reference for further research examining similar issues. Then it can become a reference material for Bank NTB Syariah to improve the strategy of the three factors in gaining customer loyalty
Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba
No full textManagerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits
Dampak Current Ratio Dan Debt To Equity Ratio Pada Return Saham Dimoderasi Return On Assets
Get PDFThis study aims to show empirical evidence through analysis of the impact of the current ratio (CR) and debt to equity ratio (DER) on stock returns, return on assets (ROA) being moderated in automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study used a sample of 11 automotive and parts industries listed on the IDX with eight issuers holding sharia shares. The sampling technique uses purposive sampling. Data analysis used linear regression and moderated regression analysis (MRA). This study confirms that CR and ROA positively impact stock returns. However, DER has no impact on stock returns. ROA cannot moderate the relationship between CR and DER on stock returns. This study can be a reference for companies considering CR and ROA conditions as a support for business decisions. This study contributes ideas for investors to invest in stocks in the automotive and component sub-sectors
Determinan Laporan Pelaksanaan Anggaran Pendapatan Belanja Daerah
Get PDFThis study aims to analyze the effect of participation, clarity of targets, and budget feedback on the implementation report of the Bengkalis district revenue and expenditure budget (REB). This type of research is quantitative, with primary data in the form of a questionnaire. The population of this study was all elements of the regional secretariat of the Bengkalis district. The sampling technique used purposive sampling so that 60 samples were obtained. The data analysis technique used multiple linear regression with the help of SPPS 25 software. The results showed that participation and clarity of budget targets positively and significantly affected reports on implementing the Bengkalis district REB. Budget feedback does not affect reports on the implementation of the Bengkalis district REB. This research can be used as reference material for further research and the Bengkalis district government reporting the implementation of the REB