This study aims to examine and analyze the effect of biological asset intensity, company size, company growth, ownership concentration, and type of public accounting firm on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange 2016-2018. This study used purposive sampling in determining the sample and obtained 57 samples. The analytical method used is multiple linear regression analysis. The results of this study indicate that biological asset intensity and company size have a positive effect on biological asset disclosure. Company growth and ownership concentration have a negative effect on biological asset disclosure. Meanwhile, the type of public accounting firm has no effect on the biological asset disclosure.
Penelitian ini bertujuan untuk mengetahui bagaimana kinerja pengelolaan pembiayaan murabahah dan pembiayaan musyarakah pada Bank BRI Syariah,
Penelitian deskriptif ini mendapatkan data melalui dokumentasi di website Bank BRI Syariah, dan wawancara dengan manajemen Bank BRI Syariah KCP Kepanjen sebagai obyek penelitian.
Hasil penelitian menunjukkan bahwa perlakuan akuntansi pembiayaan murabahah dan pembiayaan musyarakah telah sesuai dengan PSAK 102 & 106, hanya saja pembiayaan murabahah tidak mengungkapkan secara rinci atas akad wakalah. Sistem pengelolaan pembiayaan murabahah dan musyarakah telah melalui prosedur pembiayaan, pengelolaan resiko pembiayaan dan pengawasan pembiayaan dengan sangat aman dan baik. Pembiayaan musyarakah lebih berisiko dari sisi kepastianperolehan pendapatan di banding pembiayaan murabahah. Rasio besarnya pembiayaan dan perolehan pendapatan terhadap total pembiayaan dan total pendapatan pada pembiayaan murabahah lebih tinggi dibandingkan dengan pembiayaan musyarakah
The study aims to determine the risk of losses from foreign exchange rates faced by PT Astra Agro Lestari Tbk., Implementing sharia forward hedging contract so that the risk of loss can be minimized.
Type a descriptive quantitative research using secondary data that the financial statements and annual report of PT Astra Agro Lestari Tbk. Companies that have been the object of research is one of the companies listed in JII (Jakarta Islamic Index).
Research shows that the application of forward hedging contract on net liabilities in foreign currencies PT Astra Agro Lestari Tbk in 2015 could reduce the value of a foreign exchange loss on the year. Accounts receivable balance of the contract will increase total assets, while the accounts payable balance of the contract will increase total liabilities. forward hedging contract Sharia can provide a positive influence on the company can be seen from the changes that make the financial statements for the better.
This study aims to determine the difference between the performance of Islamic mutual funds with the performance of conventional, mixed type and fixed income mutual funds with sharpe ratio, treynor ratio and jensen ratio measurement methods.
This type of research is quantitative research, where the source of the data used is secondary data. The population in this study are equity, mixed and fixed income mutual funds found on the official website of PT Bareksa Investment Portal, the sample used is conventional and sharia mutual funds issued by the same and active investment managers during 2015-2017. The data used in the form of Net Asset Value (NAV) data for 2014-2017, Jakarta Islamic Index (JII) and Composite Stock Price Index (CSPI), data on interest rates for Bank Indonesia Certificates (SBI) for the 2015-2017 period. The analytical method used is the Independent Sample t-test, with the SPSS program.
The results showed that there was no significant difference between the performance of Islamic mutual funds and the performance of conventional, mixed, and fixed income types of conventional mutual funds by using sharpe ratio, treynor ratio and jensen ratio measurements.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.