IFinance最新文献_第2页

Earning Per Share Pada Perusahaan Bursa Efek Indonesia 耳环分享给印尼证券交易所

IFinance Pub Date : 2022-11-13 DOI: 10.19109/ifinance.v8i2.14022

Rifqy Adli Fadillah, Bakti Setyadi

引用次数: 0

Variables Affecting Financial Performance Of Islamic Commercial Banks With NOM As Mediation 以NOM为中介影响伊斯兰商业银行财务绩效的变量

IFinance Pub Date : 2022-07-13 DOI: 10.19109/ifinance.v8i1.11370

Mail Hilian Batin, Dini Rahmayanti, Heri Kurniawan

引用次数: 0

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah dI Indonesia 智力资本对印尼伊斯兰一般银行财务业绩的影响

IFinance Pub Date : 2022-06-30 DOI: 10.19109/ifinance.v8i1.12538

Azmy Ayu Ishfahani, Marwansyah Marwansyah, Dian Imanina Burhany

{"title":"Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah dI Indonesia","authors":"Azmy Ayu Ishfahani, Marwansyah Marwansyah, Dian Imanina Burhany","doi":"10.19109/ifinance.v8i1.12538","DOIUrl":"https://doi.org/10.19109/ifinance.v8i1.12538","url":null,"abstract":"Penelitian ini memiliki tujuan untuk menguji pengaruh Intellectual Capital (IC) terhadap kinerja keuangan pada Bank Umum Syariah (BUS) di Indonesia. Penelitian ini termasuk penelitian kuantitatif dengan analisis Structural Equation Model Partial Least Square (SEM-PLS). Populasi penelitian ini adalah BUS yang terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2016-2020. Sampel dipilih berdasarkan pusrposive sampling dan terdapat 13 BUS selama 5 tahun. Hasil penelitian menunjukkan nilai p-values VACA terhadap ROA, ROE dan TATO untuk ketiganya sebesar <0,001 yang berarti signifikan. Nilai p-values VAHU terhadap ROA sebesar 0,004 yang berarti signifikan. Namun VAHU tidak signifikan terhadap ROE dan TATO dengan nilai p-values sebesar 0,392 dan 0,220. Nilai p-values STVA terhadap ROA, ROE, dan TATO masing-masing 0,168; 0,065; 0,462 yang berarti tidak signifikan. Nilai p-value VAIC terhadap ROA, ROE, dan TATO masing-masing sebesar <0,001, <0,001, dan 0,002 yang berarti signifikan. Kesimpulan VAIC dan VACA berpengaruh positif yang signifikan terhadap kinerja keuangan. VAHU berpengaruh positif yang signifikan terhadap ROA, tetapi tidak berpengaruh terhadap ROE dan TATO. STVA tidak ada pengaruhnya terhadap kinerja keuangan. \u0000 \u0000 ","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87569823","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

Determinasi Investasi di Negara Mayoritas Islam Berpendapatan Menengah Ke Bawah Asia 在伊斯兰教占多数国家的投资决心是亚洲中下收入

IFinance Pub Date : 2022-06-29 DOI: 10.19109/ifinance.v8i1.12633

Widia Anggi Palupi, Marselina Marselina, Heru Wahyudi, Ukhti Ciptawaty

{"title":"Determinasi Investasi di Negara Mayoritas Islam Berpendapatan Menengah Ke Bawah Asia","authors":"Widia Anggi Palupi, Marselina Marselina, Heru Wahyudi, Ukhti Ciptawaty","doi":"10.19109/ifinance.v8i1.12633","DOIUrl":"https://doi.org/10.19109/ifinance.v8i1.12633","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh kontrol korupsi, sewa sumber daya alam, kompleksitas ekonomi, dan angkatan kerja terhadap investasi di negara-negara mayoritas Islam berpendapatan menengah ke bawah Asia. Penelitian ini menggunakan data panel tahun 2010-2020 di 5 negara mayoritas Islam berpendapatan menengah ke bawah Asia menggunakan Fixed Effect Model (FEM). Variabel kontrol korupsi memiliki nilai koefisien sebesar 0.963 dan signifikansi 0.0001 < 0.05 maka kontrol korupsi berpengaruh positif signifikan terhadap PMTB. Variabel sewa sumber daya alam memiliki nilai koefisien sebesar 0.038 dan signifikansi 0.0063 < 0.05 maka sewa sumber daya alam berpengaruh positif signifikan terhadap PMTB. Variabel kompleksitas ekonomi memiliki nilai koefisien sebesar -0.839 dan signifikansi 0.0000 < 0.05 maka kompleksitas ekonomi berpangruh negatif signifikan terhadap PMTB. Variabel angkatan kerja memiliki nilai koefisien sebesar 1.550 signifikansi sebesar 0.0041 yaitu < 0.05 maka angkatan kerja berpangruh positif signifikan terhadap PMTB. Kesimpulannya adalah kontrol korupsi, sewa sumber daya alam, kompleksitas ekonomi, dan angkatan kerja berpengaruh terhadap PMTB. \u0000 ","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81961787","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 Komparatif Stock Return dan Bid Ask Spread Sebelum dan Sesudah Stock Split Pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2015-2019

IFinance Pub Date : 2022-06-29 DOI: 10.19109/ifinance.v8i1.10891

Aziz Septiatin, Lidia Desiana, Aryanti Aryanti, S. Jayanti

{"title":"Analisis Komparatif Stock Return dan Bid Ask Spread Sebelum dan Sesudah Stock Split Pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2015-2019","authors":"Aziz Septiatin, Lidia Desiana, Aryanti Aryanti, S. Jayanti","doi":"10.19109/ifinance.v8i1.10891","DOIUrl":"https://doi.org/10.19109/ifinance.v8i1.10891","url":null,"abstract":" \u0000Penelitian ini digunakan untuk mengetahui perbedaan antara return saham dan return saham seputar pengumuman stock split. metode penelitian yang digunakan dengan metode kuantitatif. Sampel yang digunakan pada penelitian ini sebanyak 48 perusahaan yang melakukan stock split yang terdaftar di ISSI. Metode analisis yang digunakan adalah dengan menggunakan One Test Kolmogorov Smirnov Test, dan menggunakan Paired sample t-test yang sesuai untuk menguji teori, dengan periode observasi 10 hari, khususnya t-5 (5 hari sebelum stock split) dan t+5 (5 hari setelah stock split). Hasil penelitian menunjukkan bahwa Nilai Sig. adalah 0,319 > 0,05 sehingga tidak ada perbedaan antara return saham sebelum dan sesudah di sekitar peristiwa pemecahan saham. Sementara itu, Nilai signifikansi sebesar 0,000 < 0.05 menunjukkan bahwa ada perbedaan mencolok dalam bid ask spread di seputar pengumuman stock split. Kesimpulan tidak ada perbedaan antara return saham sebelum dan setelah deklarasi pemecahan saham oleh perusahaan. Ada perbedaan yang signifikan dalam bid ask spread sebelum dan setelah adanya deklarasi pemecahan saham oleh perusahaan.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89345249","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 Inflasi dan Nilai Tukar Rupiah Terhadap Harga Saham Perusahaan Property Efek Syariah 通货膨胀和卢比汇率对伊斯兰控股公司股价的影响

IFinance Pub Date : 2022-06-29 DOI: 10.19109/ifinance.v8i1.12558

Gampito Gampito, Yeni Melia

引用次数: 1

The Efficiency of Islamic Rural Banks (BPRS) in South Sulawesi 南苏拉威西岛伊斯兰农村银行(BPRS)的效率

IFinance Pub Date : 2022-06-12 DOI: 10.19109/ifinance.v8i1.12387

N. Khatimah, Titis Miranti

{"title":"The Efficiency of Islamic Rural Banks (BPRS) in South Sulawesi","authors":"N. Khatimah, Titis Miranti","doi":"10.19109/ifinance.v8i1.12387","DOIUrl":"https://doi.org/10.19109/ifinance.v8i1.12387","url":null,"abstract":"This study aims to determine the efficiency level of Islamic Rural Banks (BPRS) in South Sulawesi and determine what influences it. The study population is the BPRS in South Sulawesi registered with the Financial Services Authority (OJK). The study sample used the purposive sampling method and obtained 7 BPRS in South Sulawesi. The data source comes from the quarterly financial reports of the BPRS. The analysis technique is two stages – data envelopment analysis (DEA). The results of the first stage, using DEA, found that the average efficiency of the BPRS Indo Timur, Dana Moneter, Surya Sejati, Investama Mega Bakti and Harta Insan Karimah Makassar was 1, Niaga Madani was 0.829, while Gowata was 0.993. The second stage, using Tobit regression, found that fixed assets, operating costs, and operating income showed significant results in the alpha value. Meanwhile, total savings, profit-sharing financing, and productive assets showed no significant results on the alpha value. The first stage concludes that the BPRS in South Sulawesi is not included in the efficient level. In the second stage, the variables of fixed assets, operating costs, and operating income partially affect the efficiency value of the BPRS.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86788053","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

PERKEMBANGAN UMKM DITINJAU DARI PEMBIAYAAN MUDHARABAH DAN MURABAHAH

IFinance Pub Date : 2022-02-17 DOI: 10.19109/ifinance.v7i2.10831

A. Fitria, Deky Anwar, Dian Pertiwi, Fatimatuz Zuhro

{"title":"PERKEMBANGAN UMKM DITINJAU DARI PEMBIAYAAN MUDHARABAH DAN MURABAHAH","authors":"A. Fitria, Deky Anwar, Dian Pertiwi, Fatimatuz Zuhro","doi":"10.19109/ifinance.v7i2.10831","DOIUrl":"https://doi.org/10.19109/ifinance.v7i2.10831","url":null,"abstract":"This study aims to determine the effect of mudharabah and murabahah financing on the development of Micro, Small, and Medium Enterprises (MSMEs) in the Banyuasin Regency. The population in this study were 41 customers at the KSUS BMT Trans Mekar Sari Mandiri in Tanjung Lago, Banyuasin district. Sampling using saturated sampling (Total Sampling) with a total sample of 41 respondents. The analysis technique uses Multiple Linear Regression with hypothesis testing using the t-test and F test. The results of this study indicate that partially there is a significant influence between mudharabah financing on the development of MSMEs with a t count value of 3.258 > t table 1.68595 and a significance value of 0.002 < 0, 05. Meanwhile, murabahah financing has no significant effect on the development of MSMEs with a t-count value of 0.428 < t-table 1.68595 and a significance value of 0.671 > 0.05. The F test shows that mudharabah and murabahah financing simultaneously have a significant effect on the development of MSMEs with a calculated F value of 15.622 > 3.24 and a significance value of 0.000 < 0.05. The conclusion is that mudharabah financing partially has a significant effect on the development of MSMEs, while partially murabahah financing has no significant effect on the development of MSMEs. Simultaneously, mudharabah and murabahah financing have a significant effect on the development of MSMEs. \u0000 ","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82419777","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

REAKSI PASAR ATAS PENGUNGKAPAN KEPATUHAN SYARIAH TERHADAP SAHAM PERUSAHAAN PADA INDEKS SAHAM SYARIAH INDONESIA 市场反应是公布伊斯兰教法在印尼股份指数上对公司股份的披露

IFinance Pub Date : 2022-02-08 DOI: 10.19109/ifinance.v7i2.9722

Ellysa Kurniati, Sigid Eko Pramono, S. Anwar

{"title":"REAKSI PASAR ATAS PENGUNGKAPAN KEPATUHAN SYARIAH TERHADAP SAHAM PERUSAHAAN PADA INDEKS SAHAM SYARIAH INDONESIA","authors":"Ellysa Kurniati, Sigid Eko Pramono, S. Anwar","doi":"10.19109/ifinance.v7i2.9722","DOIUrl":"https://doi.org/10.19109/ifinance.v7i2.9722","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui reaksi pasar atas informasi kepatuhan syariah diperoleh melalui pengumuman perubahan komposisi saham dalam penghitungan Indeks Saham Syariah Indonesia tanggal sejak tahun 2011 hingga tahun 2019 terhadap emiten yang memenuhi dan tidak memenuhi aspek kepatuhan syariah. Informasi kepatuhan syariah ini. Dengan menggunakan metodologi event study (studi peristiwa), penelitian ini menunjukkan bahwa sekitar 86% atau 12 dari 14 pengujian reaksi pasar atas pengungkapan kepatuhan syariah pada pengumuman perubahan komposisi saham dalam penghitungan ISSI, yang artinya terdapat reaksi pasar yang positif terhadap saham perusahaan yang patuh syariah sebesar 86% dari seluruh pengujian yang tersedia. Masuknya perusahaan ke dalam Indeks Saham Syariah Indonesia dianggap sebagai sinyal positif oleh para investor, terutama bagi investor ritel dan manajer investasi yang mengkhususkan diri atau hanya fokus untuk menyalurkan dananya pada produk yang memenuhi aspek syariah saja. Sinyal positif ini kemudian disikapi dengan melakukan pembelian atas saham-saham patuh syariah tersebut. \u0000Kata Kunci: pengumuman ISSI, kepatuhan syariah, reaksi pasar","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84293499","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

Perbandingan Kebutuhan Modal Kerja 营运资本比

IFinance Pub Date : 2022-02-07 DOI: 10.19109/ifinance.v7i2.10877

W. Wahyu, Dafiar Syarif, Rezki Agrisa Ditama, M. Mursal

引用次数: 0