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All Journal Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Journal of Economic, Bussines and Accounting (COSTING)
Mardi Mardi
Fakultas Ekonomi, Program Studi Akuntansi, Universitas Swadaya Gunung Jati
Economics, Econometrics & Finance Social Sciences

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Studi Empiris Nilai Perusahaan Pada Masa Pandemi Coronavirus Disease Siti Jubaedah; Mardi Mardi; Yudi Aryanto; Otto Fajarianto
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3273

Abstract

Corona Virus Disease, which was originally a health problem, had an impact on economic and business activities, affecting the financial sector, one of which is the capital market. So the company must make efforts that are strategic enough to be able to face and get out of financial problems, and maintain the price book value. This study aims to examine the effect of Return On Equity, Debt to Equity Ratio, Dividend Payout Rasio and Managerial Ownership on the price book value. listed on the IDX30 index for the 2016-2020 period. This study used 9 samples using porposive sampling. The type of research used was basic research. The analysis that will be used in this study is multiple regression analysis, classical assumption test, hypothesis testing using t test (partial) and coefficient of determination using SPSS version 25. The results of this study indicate that Return On Equity and Managerial Ownership has a significant effect on firm value while Debt to Equity Ratio and Dividend Payout Ratio have no effect on firm value.
Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate Moh Yudi Mahadianto; Wahyudi Pratama; Mardi Mardi
Jurnal Kajian Akuntansi Vol 4, No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3376

Abstract

AbstractThis research aims to test  the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation.Keywords: Economic Value Added, Value Added Financial, Financial Performance.AbstrakPenelitian ini bertujuan untuk menguji kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added dan Financial Value Added. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange periode 2015-2017. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik purposive sampling diperoleh 36 perusahaan yang terdaftar di Bursa Efek Indonesia dan 35 Singapore Exchange periode 2015-2017. Dari hasil perhitungan Economic Value Added terdapat 20 perusahaan memiliki nilai Economic Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 8 perusahaan yang memiliki nilai Economic Value Added yang positif yang terdaftar di Singapore Exchange, menandakan para pemegang saham dan investor  dapat mendapatkan nilai tambah bagi perusahaan. Sementara itu hasil perhitungan Financial Value Added terdapat 24 perusahaan memiliki nilai Financial Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 10 perusahaan yang memiliki nilai Financial Value Added yang positif yang terdaftar di Singapore Exchange, menandakan perusahaan mampu menghasilkan nilai tambah karena keuntungan bersih perusahaan dan penyusutan mampu menutupi equivalent depreciation.Kata Kunci:Economic value added; Financial value added; Kinerja keuangan.
The Effect of Profit Sharing Rate, Interest Rate, and FDR on Mudarabah Financing Amelia Febrianti; Ardelia Septi Fadhilah; Itah Miftahul Ulum; Mardi Mardi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10673

Abstract

Islamic banking represents an appropriate option for Muslims to adhere to the rules of Allah and avoid the issue of usury, while also offering a variety of services to facilitate transactions within the community. This study aims to examine the internal factor, specifically the profit-sharing rate and financing-to-deposit ratio (FDR), along with external factors, namely interest rates, that affect Mudharabah financing. The secondary data used in this study consists of time series data from the financial statements of Islamic commercial banks in Indonesia for the period 2017-2022. The research method employed for sample selection is purposive sampling, with SPSS version 23 used as the analytical tool. The results found that the profit-sharing rate negatively affects mudarabah financing, interest rates do not have a significant relationship with mudharabah financing, and the FDR also negatively affects mudharabah financing.
Co-Authors Amelia Febrianti Ardelia Septi Fadhilah Itah Miftahul Ulum Moh Yudi Mahadianto Otto Fajarianto Rina Destiana Wahyudi Pratama Yudi Aryanto