435 research outputs found
Analisis Penerapan Akuntansi Pada PT. Fitri Indah Gemilang
Get PDFBased on the description and explanation that the researchers have pointed out in the thesis, the problem formulation in this study is: Is the Application of Accounting at PT Fitri Indah Gemilang in accordance with the General Acceptable Accounting Principles ?. While the purpose of this study was to determine the suitability of the application of Financial Accounting implemented by PT Fitri Indah Gemilang with General Accepted Accounting Principles. The type of data used by the author in writing this thesis are primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis uses descriptive methods which compare data collected with relevant theories and then conclusions are drawn. Based on the results of research that has been done, it can be concluded that the presentation of fixed assets made by the company is not in accordance with generally accepted accounting principles because the company has depreciated its fixed assets within 1 year even though the use of the fixed assets has not reached 1 year. This causes the cost of depreciation to be large, having an impact on the amount of costs thereby minimizing profits. The company brings together estimates of land and buildings in one account. While the land is not depreciated and the building is depreciated. Thus, the presentation of land and buildings must be separated. The company recognizes the revenue received in the following year in the current year. This causes the revenue is recognized to be too large than it should be. The company does not calculate all costs on its posts. Such depreciation costs for equipment used in the project must be recorded as an addition to the cost of the project, but by the company recorded as administrative and general costs. Thus, the Application of Accounting at PT Fitri Indah Gemilang is not in accordance with General Acceptable Accounting Principles
The Incremental Value of Islamic Social Reporting: Evidence from Companies Listed in Jakarta Islamic Index
No full textThe purpose of this study is to investigate the value relevance of Islamic social reporting disclosures in influencing the firm value. Islamic Social Reporting (ISR) is a Corporate Social Responsibility (CSR) reporting model for sharia-based institutions. Indonesia has not required ISR as a mandatory disclosure to sharia-based companies. This study was designed using causal research and analysed using multiple regression analysis. The sample of this research is companies listed in the Jakarta Islamic Index (JII) from 2014–2017. The result shows while ISR is still voluntary disclosure in Indonesia, and there are no standards for governing implementation, ISR does have incremental value in affecting firm value. The implications are significant for sharia-based companies in implementing ISR
THE IMPACT OF PROFITABILITY, DEBT POLICY, EARNING PER SHARE, AND DIVIDEND POLICY ON THE FIRM VALUE (Empirical Study of Companies Listed In Jakarta Islamic Index 2013-2015)
Get PDFThe objective of this study is to analyze the influence of profitability (ROE), debt policy (DER), earning per share , dividend policy (DPR) to the firm value in companies listed in the Jakarta Islamic Index. This study uses quantitave approach with secondary data over periodof 2013 to 2015. Sample is taken by using purposive sampling. Based on certain criteria, there were 18 companies that matched with the criteria. Data were analyzed by using multiple regression method. The results shows that partially profitability and dividend policy have a positive influence on the firm value while debt policy and earnings per share do not have influence on the firm value. Keywords: Firm Value, Profitability, Debt Policy, Earning per Share, Dividend Policy
Risk, Governance, Earnings, Capital (Rgec) Method And Maqashid Sharia Index (Msi) : The Soundness Level Of Islamic Banks In Indonesia
No full textThe Incremental Value of Islamic Social Reporting: Evidence from Companies Listed in Jakarta Islamic Index
No full textThe purpose of this study is to investigate the value relevance of Islamic social reporting disclosures in influencing the firm value. Islamic Social Reporting (ISR) is a Corporate Social Responsibility (CSR) reporting model for sharia-based institutions. Indonesia has not required ISR as a mandatory disclosure to sharia-based companies. This study was designed using causal research and analysed using multiple regression analysis. The sample of this research is companies listed in the Jakarta Islamic Index (JII) from 2014–2017. The result shows while ISR is still voluntary disclosure in Indonesia, and there are no standards for governing implementation, ISR does have incremental value in affecting firm value. The implications are significant for sharia-based companies in implementing ISR
Comparative Analysis of Green Accounting, Intellectual Capital and Leverage on Profitability (Empirical study on mining sector companies listed on the Indonesia and Malaysia Stock Exchanges 2018-2023)
Get PDFThis research aims to see and analyze the comparison of green accounting, intellectual capital and leverage on profitability. The population in this research is all mining companies listed on the Indonesia and Malaysia Stock Exchanges for the 2018-2023 period. The sampling technique in this research is a purposive sampling technique by determining several sampling criteria, so that 120 Indonesian companies and 102 Malaysian companies were used as samples in this research. The data analysis technique used in this research is Multiple Linear Regression with the help of SPSS Version 26. The results of this research are that there are differences in profitability, green accounting, intellectual capital in Indonesia and Malaysia. Meanwhile, there is no difference in leverage in Indonesia and Malaysia. Then Green Accounting and Intellectual Capital have a positive influence on profitability. Meanwhile, Leverage has no effect on profitability
TINJAUAN HUKUM ISLAM TERHADAP PENUKARAN UANG BARU MENJELANG HARI RAYA IDUL FITRI
Get PDFIn Islam, money is not regarded as a commodity that can be traded as in the conventional economic system. Its utilization is limited as a medium of exchange and a measure of value. If a money in the same kind will be exchanged, the payment must be balanced and cash. The violation of these regulations resultsin the ‘fadl’ usury (Riba Fadl). This research was conducted on the basis of a fatwa Indonesian Ulema Council (MUI) Jombang East Java, which establishes the prohibition of new money exchange transactions before Idul Fitri for the indication of usury. While on the other hand, the practice is more wide spread and becomes a part of the wheels of the economy of Islamic society every Idul Fitri. The results of research show that consideration of Islamic law should be able to participate in shaping the public life and has the sensitivity to goodness (sense of maslahah). The author concludes that the practice of a new money exchange is allowed. As to the difference of exchanged money does not include the fadl usury, but it becomes wages (ujroh) which must be received by the provider of service as an income when waiting to exchange money in the bank.Keywords: Money, Usuary, Wages, Maslahah</p
Factors Determining Non-Performing Financing In Islamic Banks In Indonesia
Get PDFThis study aimed to determine the factors that impact non performing financing at Shariah Bank in Indonesia (Empirical study based on Shariah Bank listed on Indonesia financial services authority for the period 2017- 2020). This study is using purposive sampling as sampling method, which is sampling technique using several consideration according to the used criteria to determine how much sample to be studied and the final results obtained 44 samples. The type of this study is quantitative and the data that used for this study is secondary data. This study uses multiple regression analysis as a testing tool. The result of this study indicate capital adequacy ratio and shariah board committee shows a negative effect on non performing financing, operational efficiency ratio (BOPO) shows a positive effect on non performing financing. Meanwhile BI Rate, inflation, and independent commissioner had no effect on non performing financing
Factors Determining Non-Performing Financing In Islamic Banks In Indonesia
Get PDFThis study aimed to determine the factors that impact non performing financing at Shariah Bank in Indonesia (Empirical study based on Shariah Bank listed on Indonesia financial services authority for the period 2017- 2020). This study is using purposive sampling as sampling method, which is sampling technique using several consideration according to the used criteria to determine how much sample to be studied and the final results obtained 44 samples. The type of this study is quantitative and the data that used for this study is secondary data. This study uses multiple regression analysis as a testing tool. The result of this study indicate capital adequacy ratio and shariah board committee shows a negative effect on non performing financing, operational efficiency ratio (BOPO) shows a positive effect on non performing financing. Meanwhile BI Rate, inflation, and independent commissioner had no effect on non performing financing
DOMESTICATION AND FOREIGNIZATION IN BILINGUAL CHILDREN BOOK WATIEK IDEO’S AND FITRI KURNIAWAN’S “DONGENG CINTA BUDAYA”
Get PDFPenelitian ini menyelidiki ideologi penerjemahan domestikasi dan asingan dari buku anak dwiIndonesia ‘Dongeng Cinta Budaya’. Penelitian ini menggunakan kerangka teori penerjemahan yang diciptakan oleh Newmark. Pendekatan kualitatif deskriptif digunakan dalam penelitian ini. Data penelitian ini adalah kalimat-kalimat dalam buku anak dwiIndonesia ‘Dongeng Cinta Budaya’ karya Watiek Ideo dan Fitri Kurniawan. Dalam menganalisis data, peneliti menggunakan kredibilitas, transferabilitas, dependabilitas, dan konfirmabilitas untuk memeriksa validasi data. Studi ini mengungkapkan bahwa ada dua belas dari delapan belas teknik yang digunakan: Penerjemahan Literal, Peminjaman, Amplifikasi, Persamaan yang Dibentuk, Transposisi Umum, Amplifikasi Linguistik, Kompresi Linguistik, Reduksi, Deskripsi dan Variasi. Dari 56 data yang terkumpul tentang teknik penerjemahan, 22 data (39,28%) terkait dengan ideologi foreignisasi dan 34 data (60,71%) terkait dengan ideologi domestikasi. Data menunjukkan bahwa penulis buku anak dwiIndonesia ‘Dongeng Cinta Budaya’ lebih banyak menggunakan domestikasi dalam menerjemahkan bukunya, tetapi menggunakan teknik foreignisasi untuk menerjemahkan item budaya tertentu.
Kata Kunci: Domestikasi, Foreignisasi, Penerjemahan, Ideologi Penerjemahan, Penerjemahan Sastra Anak
*****
This study investigates the domestication and foreignization transaltion ideology from the bilingual children book ‘Dongeng Cinta Budaya’. This research uses the framework of translation theory created by Newmark. A descriptive qualitative approach was employed in the research. The data of this research was the sentences of the bilingual children book ‘Dongeng Cinta Budaya’ by Watiek Ideo and Fitri Kurniawan. In analyzing the data, the researcher used credibility, transferability, dependability, and comfirmability to check the data validation. This study reveals that there are twelve out of eighteen techniques that are employed: Literal Translation, Borrowing, Amplification, Established Equivalent, General Transposition, Linguistic Amplification, Linguistic Compression, Reduction, Description and Variation. Out of 56 data collected on translation techniques, 22 data (39.28%) are related to the ideology of foreignization and 34 data (60.71%) are related to the ideology of domestication. The data shows that the author of the bilingual children book ‘Dongeng Cinta Budaya’ mostly used domestication in translating the book, but used the foreignization technique to translate the culture specific items.
Keywords: Domestication, Foreignization, Translation, Translation Ideology, Children Literature Translatio
- …
