Al-Mal: Jurnal Akuntansi dan Keuangan Islam最新文献

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Pengaruh Return on Asset (ROA), Earning Per Share (EPS) dan Price Earning Ratio (PER) Terhadap Harga Saham Perusahaan Sektor Property dan Real Estate yang terdaftar di BEI
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-07-21 DOI: 10.24042/al-mal.v3i2.12331
Sofia Yuastika, Dedi Suselo
{"title":"Pengaruh Return on Asset (ROA), Earning Per Share (EPS) dan Price Earning Ratio (PER) Terhadap Harga Saham Perusahaan Sektor Property dan Real Estate yang terdaftar di BEI","authors":"Sofia Yuastika, Dedi Suselo","doi":"10.24042/al-mal.v3i2.12331","DOIUrl":"https://doi.org/10.24042/al-mal.v3i2.12331","url":null,"abstract":"Pertumbuhan ekonomi di Indonesia semakin tahun semakin meningkat. Salah satu penopang dalam pertumbuhan ekonomi bangsa adalah perusahaan sektor property  and real estate. Perusahaan property dan real estate adalah perusahaan industry yang bergerak di bidang pengembangan jasa dengan memfasilitasi pembangunan kawasan-kawasan yang dinamis. Penelitian ini bertujuan untuk menguji pengaruh Return on Asset (ROA), Earning Per Share (EPS), dan Price Earning Ratio (PER) terhadap harga saham sektor property and real estate yang terdaftar di BEI periode 2019 – 2020. Sampel yang digunakan pada penelitian ini adalah 5 perusahaan sektor property and real estate yaitu SMRA, DILD, BSDE, JRPT dan MTLA dengan menggunakan data triwulan yang diperoleh dari laporan keuangan triwulan perusahaan di BEI. Teknik analisis yang digunakan yaitu uji asumsi klasik yang berupa uji normalitas, uji multikolinearitas dan uji heteroskedastisitas serta regresi data panel dan uji koefisien determinasi. Dalam pengujian penelitian ini menggunakan aplikasi EViews10. Hasil pengujian secara parsial variabel ROA dan PER tidak berpengaruh secara signifikan terhadap harga saham. Sedangkan variabel EPS berpengaruh terhadap harga saham. Sedangkan hasil dari pengujian simultan variabel ROA, EPS dan PER secara bersama-sama berpengaruh terhadap variabel harga saham.","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115929801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Perputaran Kas, Perputaran Persediaan, Dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021 现金周转率、供应周转率和应收账款对2018年至2021年注册的制造公司盈利能力的影响
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-07-21 DOI: 10.24042/al-mal.v3i2.12146
Nurul Ilmilatul Islamiah, Deny Yudiantoro
{"title":"Pengaruh Perputaran Kas, Perputaran Persediaan, Dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021","authors":"Nurul Ilmilatul Islamiah, Deny Yudiantoro","doi":"10.24042/al-mal.v3i2.12146","DOIUrl":"https://doi.org/10.24042/al-mal.v3i2.12146","url":null,"abstract":"Profitabilitas menggambarkan kemampuan perusahaan dalam mendaptkan laba dan efektivitas dalam pengelolaan manajamen perusahaan. Tingkat profitabilitas  dapat mempengaruhi kondisi keuangan perusahaan. Hal tersebut dapat dilihat berdasarkan dari nilai ROA. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif asosiatif. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari variabel, yaitu variabel (X) Perputaran Kas, Perputaran Persediaan dan perputaran piutang terhadap (Y) profitabilitas yang terdaftar di BEI tahun 2019-2021. Metode penghimpunan data menggunakan purposive sampling dan diperoleh 10 sampel, model analisis yang digunakan adalah analisis regresi data panel dengan alat olah data Eviews 10. Hasil dari pengujian menunjukkan bahwa secara parsial variabel perputaran kas tidak berpengaruh siginifikan terhadap profitabilitas, variabel perputaran persediaan berpengaruh signifikan terhadap profitabilias, variabel perputaran piutang tidak berpengaruh signifikan terhadap profitabilias. Namun secara simultan perputaran kas, perputaran persediaan, dan perputaran piutang tidak berpengaruh signifikan terhadap profitabilitas.","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124460768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Uji Komparasi Pergerakan Indeks Saham Syariah Indonesia (ISSI) Dan Jakarta Islamic Index (JII) Pada Masa Pra Vaksinasi Dan Pasca Vaksinasi Covid-19 Di Indonesia
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-07-21 DOI: 10.24042/al-mal.v3i2.11591
Aryanti Muhtar Kusuma, Bayu Tri Cahya, Rizki Fauriza Agustina
{"title":"Uji Komparasi Pergerakan Indeks Saham Syariah Indonesia (ISSI) Dan Jakarta Islamic Index (JII) Pada Masa Pra Vaksinasi Dan Pasca Vaksinasi Covid-19 Di Indonesia","authors":"Aryanti Muhtar Kusuma, Bayu Tri Cahya, Rizki Fauriza Agustina","doi":"10.24042/al-mal.v3i2.11591","DOIUrl":"https://doi.org/10.24042/al-mal.v3i2.11591","url":null,"abstract":": The purpose of this study is to compare the Indonesian Sharia Stock Index (ISSI) and the Jakarta Islamic Index (JII) which experienced significant stock price movements, which can be compared in two periods, namely pre-vaccination and post-covid-19 vaccination in Indonesia. the method used in this research is quantitative research. The population in this study were all companies/issuers listed on the Indonesian Sharia Stock Index (ISSI) and the Jakarta Islamic Index (JII) in the pre-vaccination period (March – December 2020) and post-vaccination (January – October 2021) with a total of 435 companies ( issuer data as of November 1, 2021) for the ISSI stock index, 30 companies for the JII stock index. The data analysis method in this study uses the SPSS version 23.00 application, which begins with descriptive statistical testing, data normality tests using skewness, and hypothesis testing in the form of paired sample t-test. The results showed that there were significant differences in the movement of the ISSI and JII stock indices in the period before and after the Covid-19 vaccination period in Indonesia. This is because the period before the Covid-19 vaccination is considered to be the period that shows the lowest movement in the sharia stock index due to panic by investors due to the Covid-19 pandemic. Most investors start selling a lot of their shares in the pre-vaccination period and this causes the Islamic stock price on the IDX to decline. However, in the post-vaccination period or the Covid-19 vaccination program began to be promoted in Indonesia, the movement of the sharia stock index began to increase due to investor panic due to Covid-19 which began to decrease.","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123617364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect Of Islamic Corporate Governance, Islamic Corporate Social Responsibility, And Islamicity Performance Index On The Financial Performance Of Sharia Commercial Banks In Indonesia 伊斯兰教公司治理、伊斯兰教企业社会责任和伊斯兰性绩效指标对印尼伊斯兰教商业银行财务绩效的影响
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-07-21 DOI: 10.24042/al-mal.v3i2.12096
Ida Puspitarini Wahyuningtyas, Dwi Lutfiana
{"title":"The Effect Of Islamic Corporate Governance, Islamic Corporate Social Responsibility, And Islamicity Performance Index On The Financial Performance Of Sharia Commercial Banks In Indonesia","authors":"Ida Puspitarini Wahyuningtyas, Dwi Lutfiana","doi":"10.24042/al-mal.v3i2.12096","DOIUrl":"https://doi.org/10.24042/al-mal.v3i2.12096","url":null,"abstract":"The performance growth of Islamic commercial banks in Indonesia cannot be said to be good enough considering that Islamic commercial banks have been established for 30 years, therefore it is necessary to examine what factors can affect the performance of Islamic commercial banks. The purpose of this study is to determine the partial or simultaneous influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR) and Islamicity Performance Index (IPI) variables on the Financial Performance of Islamic Commercial Banks in Indonesia in 2016-2020. This study uses quantitative research methods. The population in this study were 14 Islamic commercial banks in Indonesia. The sample in this study were 5 Islamic commercial banks in Indonesia. The research method used is multiple linear regression analysis technique. The results show that the ICG and Zakat Performance Index (ZPR) variables have a significant effect on the financial performance of Islamic commercial banks in Indonesia in 2016-2020. While the ICSR and Profit Sharing Ratio (PSR) variables have no significant effect on the financial performance of Islamic commercial banks in Indonesia in 2016-2020. The variables ICG, ICSR, PSR, and ZPR simultaneously affect the financial performance of Islamic commercial banks in Indonesia in 2016-2020.  ","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128396167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Identifikasi Minat Memilih Produk Bank Syariah Melalui Peran Gaya Hidup, Religiusitas Dan Literasi Keuangan Syariah 通过伊斯兰银行的生活方式、宗教和金融素量的作用来确定对伊斯兰银行产品的兴趣
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-07-21 DOI: 10.24042/al-mal.v3i2.11907
Sulasih Sulasih, Rifqo Yatul Ulya, Weni Novandari
{"title":"Identifikasi Minat Memilih Produk Bank Syariah Melalui Peran Gaya Hidup, Religiusitas Dan Literasi Keuangan Syariah","authors":"Sulasih Sulasih, Rifqo Yatul Ulya, Weni Novandari","doi":"10.24042/al-mal.v3i2.11907","DOIUrl":"https://doi.org/10.24042/al-mal.v3i2.11907","url":null,"abstract":"ABSTRACK: Islamic financial institutions have developed quite rapidly, but in their development they have difficulty in finding customers, because not all know the meaning of Islamic banks and there are factors that influence it which results in the number of customers being smaller than conventional banks. So it is necessary to have financial literacy that must be improved in the community and understand consumer behavior. This study aims to determine the effect of lifestyle, religiosity and Islamic financial literacy on interest in choosing Islamic bank products. The number of samples taken as many as 82 respondents, the data collection technique used the questionnaire method. Data analysis technique with multiple linear regression. The results showed that: 1) Lifestyle variable (X1) partially had no effect on interest in choosing Islamic bank products. 2) The religiosity variable (X2) partially affects the interest in choosing Islamic bank products. 3) The Islamic financial literacy variable (X3) partially affects the interest in choosing Islamic bank products. 4) The variables of lifestyle, religiosity and Islamic financial literacy simultaneously affect the interest in choosing Islamic bank products .","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116708505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Sikap, Persepsi Kendali, Dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing 该组织对告密者的态度、控制意识和承诺的影响
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-07-21 DOI: 10.24042/al-mal.v3i2.11948
Tiara Raynetha, Erna Hendrawati
{"title":"Pengaruh Sikap, Persepsi Kendali, Dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing","authors":"Tiara Raynetha, Erna Hendrawati","doi":"10.24042/al-mal.v3i2.11948","DOIUrl":"https://doi.org/10.24042/al-mal.v3i2.11948","url":null,"abstract":"ABSTRAK: This study aims to obtain empirical evidence of the influence of attitudes, perceived control and organizational commitment on the intention to do whistleblowing. The data was obtained by distributing questionnaires to the auditors of the Inspectorate of East Java Province. Answers to the questionnaire with a Likert scale of 1 – 5. Methods of data analysis with validity test, reliability test, classical assumption test and multiple regression test using the Stanstitical Package For Social Science (SPSS). The results showed that the attitude and perception of control had a positive effect on the intention to do Whistleblowing, organizational commitment had no effect on the Intention to Whistleblowing. The implication of this research is that it is expected that auditors who work in any company, especially in the Inspectorate of East Java Province should maintain the good name of the company where he works, and improve the internal control system so that the company's internal information does not leak to parties outside the company. For further researchers should examine a wider variable and add indicators in conducting research.","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123094469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Literasi Keuangan Syariah Terhadap Kepercayaan Muzaki Pada Lembaga Pengelola Zakat Dengan Akuntabilitas Dan Transparansi Sebagai Variabel Intervening ( Studi Pada Masyarakat Muslim Di Propinsi Lampung) 伊斯兰金融素量对Muzaki的信任的影响,以问责制和透明度为变量的Zakat管理机构
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-02-21 DOI: 10.24042/al-mal.v3i1.11428
Achi Rinaldi, Y. Devi
{"title":"Pengaruh Literasi Keuangan Syariah Terhadap Kepercayaan Muzaki Pada Lembaga Pengelola Zakat Dengan Akuntabilitas Dan Transparansi Sebagai Variabel Intervening ( Studi Pada Masyarakat Muslim Di Propinsi Lampung)","authors":"Achi Rinaldi, Y. Devi","doi":"10.24042/al-mal.v3i1.11428","DOIUrl":"https://doi.org/10.24042/al-mal.v3i1.11428","url":null,"abstract":"","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131816622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Pengaruh Pemahaman Dan Religiusitas Terhadap Kepatuhan Wajib Pajak UMKM Dalam Membayar Pajak Pp 23 Th 2018 (Studi UMKM Kecamatan Sukarame) 了解和宗教信仰对UMKM纳税人纳税第2018年(UMKM安全研究)的影响
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-02-21 DOI: 10.24042/al-mal.v3i1.10773
Muhammad Aldi Faridzi, Tulus Suryanto, Y. Devi
{"title":"Pengaruh Pemahaman Dan Religiusitas Terhadap Kepatuhan Wajib Pajak UMKM Dalam Membayar Pajak Pp 23 Th 2018 (Studi UMKM Kecamatan Sukarame)","authors":"Muhammad Aldi Faridzi, Tulus Suryanto, Y. Devi","doi":"10.24042/al-mal.v3i1.10773","DOIUrl":"https://doi.org/10.24042/al-mal.v3i1.10773","url":null,"abstract":"Penghasilan atas UMKM merupakan salah satu usaha yang dikenakan pajak berdasarkan PP No. 23 tahun 2018 denan tarif yang lebih rendah yaitu 0,5% . PP ini mengatur wajib pajak yang memiliki peredaran bruto tidak lebih dari 4.800.000.000 untuk pph final sebesar 0,5% menggantikan tarif sebelumnya sebesar 1% dai omset bulanan. Rumusan pada penelitian ini yaitu; Apakah Pemahaman dan Religiusitas berpengaruh secara parsial dan simultan terhadap kepatuhan wajib pajak UMKM dalam membayar pajak PP 23 TH 2018 di Kecamatan Sukarame Kota Bandar Lampung. Penelitian ini bertujuan untuk mengetahui apakah pengaruh tingkat pemahaman dan religiusitas berpengaruh secara parsial dan sumiltan terhadap kepatuhan wajib pajak UMKM dalam membayar pajak PP 23 TH 2018 di Kecamatan Sukarame Kota Bandar Lampung.     Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian field research. Penentuan sampel dalam penelitian ini menggunakan metode simple random sampling dan didapatkan jumlah sampel sebanyak 40 pelaku UMKM. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode wawancara, dokumentasi, dan kuisioner. Penelitian ini menggunakan metode analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Berdasarkan hasil analisis data, maka dapat diperoleh kesimpulan bahwa Pemahaman dan Religiusitas berpengaruh secara parsial dan simultan terhadap kepatuhan wajib pajak UMKM dalam membayar Pajak PP 23 TH 2018.","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131100106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Pengaruh Kualitas Aktiva Produktif, Dana Pihak Ketiga Dan Liabilitas Terhadap Earning After Tax Pada Bank Syariah Bukopin Periode 2018-2020 生产性活动质量、第三方资金和负债对2018-2020年伊斯兰银行董事会申明税后收益的影响
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-02-20 DOI: 10.24042/al-mal.v3i1.11423
Musdalifah ., N. ., Laylan Syafina
{"title":"Pengaruh Kualitas Aktiva Produktif, Dana Pihak Ketiga Dan Liabilitas Terhadap Earning After Tax Pada Bank Syariah Bukopin Periode 2018-2020","authors":"Musdalifah ., N. ., Laylan Syafina","doi":"10.24042/al-mal.v3i1.11423","DOIUrl":"https://doi.org/10.24042/al-mal.v3i1.11423","url":null,"abstract":"Penelitian ini bertujuan iuntuk imengetahui pengaruh dari variabel Kualitas Aktiva Produktif, iDana iPihak Ketiga, dan Liabilitas terhadap iEarning iAfter Tax. Sumber data sekunder dengan pendekatan kuantitatif serta studi dokumentasi dengan mengambil idata yang telah dipublikasi oleh Bank Bukopin Syariah. Untuk semua variable, baik variabel dependen maupun independen data yang diambil merupakan data perbulan dari situs resmi Bank Bukopin Syariah. Teknis analisis data dalam penelitian ini menggunakan uji Regresi Linear Berganda, Uji Parsial, Uji Simultan, serta Uji Determinasi dengan bantuan Eviews 9. Hasil uji parsial (uji t) dalam penelitian ini menunjukkan variabel Kualitas Aktiva Produktif berpengaruh secara negatif dan signifikan terhadap Earning After Tax dengan nilai probability sebesar 0.0399 0.05 sedangkan untuk nilai t hitung t table sebesar (-2.145546 2.03693). Hasil Uji Parsial untuk variabel Dana Pihak Ketiga tidak berpengaruh terhadap Earning After Tax yang dibuktikan dengan hasil probability sebesar 0.6412 0.05, sedangkan nilai t hitung t tabel sebesar (0.470621 2.03693). Secara parsial variabel Liabilitas berpengaruh secara negatif dan signifikan terhadap Earning After Tax, hal ini dibuktikan dengan hasil probability sebesar 0.0057 0.05, sedangkan untuk nilai t hitung t tabel (-2.972161 2.03693). Secara simultan variabel Kualitas Aktiva Produktif, Dana Pihak Ketiga, dan Liabilitas berpengaruh signifikan terhadap Earning After Tax yang dibuktikan dengan nilai probability sebesar 0.000351 0.05, selain itu nilai F hitung F tabel sebesar 8.253682 2.90.  Untuk nilai koefisien determinasi sebesar 0.444056 atau 44.4%.","PeriodicalId":118148,"journal":{"name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131348046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Pengaruh Pengendalian Internal, Kompetensi, Upah, Dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Pada Perusahaan Entitas Syariah (Studi Kasus Pada PT BPRS Bandar Lampung) 分析工作控制、能力、工资和环境对伊斯兰实体实体工作生产力的影响(南榜港PT BPRS案例研究)
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Pub Date : 2022-02-08 DOI: 10.24042/al-mal.v3i1.10772
Bramsyah *, Y. Devi, Supaijo *
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