The present study investigates the differences between Islamic Economic System and Conventional Economic System that supposedly lead to the differences between sharia market and conventional market. Through bivariate and multivariate analysis, regression, correlation, and determination tests were carried out to identify the effect of conventional market on sharia market. Analysis was done based on the data of Indonesia Stock Exchange from December 2006 to May 2017, The data consisted of Jakarta Stock Exchange (JSX) Composite Index (Indeks Harga Saham Gabungan, IHSG), Jakarta Stock Exchange Liquid Index (LQ45), Jakarta Islamic Index (JII), and Indonesia Sharia Stock Index (ISSI). The results show that IHSG and LQ45 have a significant positive correlation with JII or ISSI. While IHSG and LQ45 are classified as the elements of conventional market, JII and ISSI are the representation of Sharia market. It indicates that sharia market and conventional market are both present with the same character. In other words, sharia market is still influenced by banking interest rate and speculation. To confirm this finding, the list of issuers on IDX, LQ45, JII, and ISSI was examined and the specific sharia issuers were compared with non- sharia issuers, therefore the classification of IHSG and LQ45 as conventional market is corrected. Based on the results of the analysis of regression, correlation, determination, and investigation of the collected data, a model of sharia market stability is formulated.
This research aims to determine how the effect of the previous year's audit opinion, debt default, and opinion shopping on going concern audit opinion in manufacturing companies listed on the IndonesiaStock Exchange in 2015-2019. The sample used in this study were 12 manufacturing companies Thesample selection technique used was purposive sampling and the collection technique used in this studywas explanation. The results of this study indicate that the previous year's audit opinion has an effect ongoing concern audit opinion, debt default affects the going concern audit opinion, and opinion shoppinghas no effect on going concern audit opinion.
Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas, debt to asset ratio, ukuran perusahaan, dan perputaran modal kerja terhadap profitabilitas (studi kasus pada perusahaan property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia Periode 2015-2019). Penelitian ini menggunakan metode ekplanasi dengan analisis regresi linier berganda. Penelitian ini menggunakan data sekunder berupa laporan keuangan dengan teknik pengambilan data purposive sampling pada 10 perusahaan terbuka dalam 5 tahun. Penelitian ini menggunakan uji asumsi klasik dengan alat bantu SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial debt to asset ratio dan ukuran perusahaan berpengaruh negatif signifikan terhadap profitabilitas, sedangkan likuiditas dan perputaran modal kerja tidak berpengaruh signifikan terhadap profitabilitas dan hasil penelitian secara simultan menunjukkan bahwa likuiditas, debt to asset ratio, ukuran perusahaan, dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas.
AbstrakSharia Banking in Indonesia continues to strive to be able to maintain transparency and prevent fraud. The audit committee is a tool for the board of commissioners to help maintain the professionalism of the bank. Also Internal Audit or Unit of Work of Internal Audit (SKAI) in Sharia banking is needed to ensure that the company is operating in accordance with the Bank's Regulations and operational standards owned by each bank. Based on the International Standards for the Professional Practice of Internal Auditing, internal audit has a consulting and assurance role. Therefore, internal audit must have the skills, professional, independent and objective in carrying out its role. As one of the roles of assurance, internal audit can detect fraud. Fraud is an act of cheating that can be done by many groups, ranging from employees to top management that can harm the stakeholders. Several factors cause fraud, namely arrogance, competence, opportunity, pressure and rationalization. Types of fraud that can occur are corruption, misuse of assets, manipulation of financial statements and cybercrime.
Desa Pamagersari mempunyai potensi yang cukup banyak, tetapi hal tersebut kurang dapat dimaksimalkan dikarenakan masih kurangnya media dalam pemasaran dan inovasi yang dilakukan oleh masyarakat Desa Pamagersari. Sehingga hal tersebut perlu di bantu dengan media yang dapat memudahkan masyarakat dalam memasarkan produk-produk Desa Pamagersari. Salah satu cara yang dilakukan adalah dengan pelatihan pemasaran berbasis IT dan pelatihan pembuatan laporan keuangan sederhana, sehingga hal tersebut diharapkan dapat meningkatkan dan membantu masyarakat Desa Pamagersari dalam melakukan kegiatan bisnisnya. Kegiatan dilaksanakan pada hari Jum'at tanggal 8 Februari 2019 dengan peserta pengusaha Dapros di desa Pamagersari, Jasinga, Bogor. Harapan dari pelatihan ini adalah agar pengusaha Dapros dapat meningkatkan penjualan dengan memanfaatkan teknologi dan hasilnya lebih kompetitif. Kata kunci: Inovasi dan Pemasaran Berbasis Informasi Teknologi (IT) ABSTRACK Desa Pamagersari has a lot of potential, but it cannot be maximized because there is still a lack of media in marketing and innovation carried out by the Desa Pamagersari community. So that this needs to be helped with media that can facilitate the community in marketing Desa Pamagersari products. One way to do this is with IT-based marketing training, so that it is expected to improve and assist the Desa Pamagersari community in conducting their business activities. The activity was held on Friday 8 February 2019 with Dapros business participants in the Desa Pamagersari, Jasinga, Bogor. Hoping of this practice is that Dapros entrepreneurs can increase sales by utilizing technology and the results more competitive.
This study aims to analyze the effect of the issuance of Islamic bonds (sukuk) and the issuance of Islamic stocks on company performance in the Jakarta Islamic Index 70. The issuance of Islamic bonds and Islamic stocks is an alternative for companies to obtain a capital structure in carrying out company operations and is expected to improve the company's performance. In terms of financial performance through Return On Assets (ROA), company stakeholders optimize Islamic capital market products to increase Islamic financial inclusion. Besides, it attracts investors to invest. This study uses a quantitative descriptive method, secondary data from companies listed in the Jakarta Islamic Index 70 years 2018-2020 using a purposive sampling method with Tobin's analysis and company age into 15 samples. Testing the hypothesis model using the classic assumption test and multiple regression tests to test the market reaction to the issuance of Sukuk and Islamic shares on the issuance variable using the issuance value, the number of shares outstanding, company leverage, company size, total debt, and company managerial ownership. The research resultsstated thatReturn on Assets (ROA) was affected bythe issuance value variable and the company's leverage in 0.00192 and 0.0373. The variables of the number of outstanding shares, total debt, firm size, and managerial ownership do not affect the value of ROA. However, all variables have a significant effect on the ROA value. The result shows that the issuance of Islamic bonds and Islamic stocks affects the company's performance.
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