Mesin Referensi Akademik

Frequency of Interim Reporting and Impairment Losses on Financial Assets

Ana Clara Ferreira; Ana Morais · DOAJ Open Access Articles

This study investigates the impact that increasing the frequency of interim reporting has on the amount of impairment losses on financial assets for a sample of listed banks. The difference-in-differences method is applied for a paired sample of 36 banks of EU-15, between 2009 and 2018. The results suggest the existence of a negative and significant associat…

PENGARUH DEBT TO EQUITY RATIO, ASSETS GROWTH RATIO, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021

Khodijah, Siti · Universitas Islam 45 / UM Indonesia

Abstract The purpose of this study was to determine the effect of the Debt to equity ratio, assets growth ratio, return on assets, and return on equity on the value of property and real estate companies listed on the Indonesia Stock Exchange for the 2018- 2021 period. The research method used is quantitative descriptive. The samples used in this st…

THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT

Fajarwati, Diana; Chairunnisa, Nurlaila Maysaroh; Tama, Annafi Indra; Putranto, Indrawan Eko · Universitas Islam 45 / UM Indonesia

Abstract: The purpose of this research is to measure and determine whether Deferred Tax Assets, Current Tax Expenses, and Leverage have an effect on Earning Management. Research objects in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016 - 2018. The research method uses quantitative research and purposive sampling data collection…

ANALISIS PENGARUH CURRENT RATIO, RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN SIZE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011.

Sari Eling Monika, Monika · Universitas Negeri Yogyakarta

ANALISIS PENGARUH CURRENT RATIO, RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN SIZE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011 Oleh: Eling Monika Sari 09408144058 ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, return on assets, debt to equity ratio dan size secara…

PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011.

Nugroho Febry Setyo, Febry · Universitas Negeri Yogyakarta

PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011 Oleh: Febry Setyo Nugroho NIM. 08408144004 ABSTRAK Penelitian ini bertujuan untuk mengetahui (1) pengaruh good corporate governance terhadap nilai perusahaan, (2) pengaruh return on a…

“PENGARUH EARNINGS PER SHARE, RETURN ON ASSETS DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011”

Mudrikah Umi, Umi · Universitas Negeri Yogyakarta

“PENGARUH EARNINGS PER SHARE, RETURN ON ASSETS DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011” Oleh: Umi Mudrikah 09408144002 ABSTRAK Penelitian ini …

Pengaruh Non Performing Financing (NPF), Financing To Deposit Ratio (FDR) dan Return On Assets (ROA) Terhadap Pertumbuhan Aset Bank Umum Syariah di Indonesia Tahun 2015 ? 2019

Ula, Nazlatal · Repository UIN Sumatera Utara

Skripsi dengan judul “Pengaruh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) dan Return On Assets (ROA) Terhadap Pertumbuhan Aset Bank Umum Syariah di Indonesia Tahun 2015 ? 2019” ini ditulis oleh Nazlatal Ula, NIM. 0503163256, dibimbing oleh pembimbing I, Hendra Harmain, M.Pd dan pembimbing II, Tuti Anggraini, MA. Penelitian ini dila…

Pengaruh car (capital adequacy ratio), npf (non performing financing), dan fdr (financing to deposit ratio) terhadap roa (return on assets) (Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia yang Terdaftar di OJK Periode 2016 -2018)

Syafina, Laylan · Repository UIN Sumatera Utara

Tujuan penelitian adalah untuk menguji pengaruh CAR (Capital Adequacy Ratio), NPF (Non Performing Financing), dan FDR (Financing to Deposit Ratio) terhadap ROA (Return On Assets) (Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia yang Terdaftar di OJK Periode 2016 -2018). Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sek…

BitMine’s Ethereum Strategy and MicroStrategy’s Bitcoin Approach: A Comparative Analysis

Ibrahim M.I. KHARIS; Adrian NEGREA; Adriana GIURGIU · DOAJ Open Access Articles

The integration of digital assets into corporate treasury strategies has accelerated in 2025, driven by heightened macroeconomic uncertainty and growing institutional acceptance of blockchain-based financial instruments. This study provides a comparative assessment of BitMine Immersion Technologies Inc. (BMNR) and MicroStrategy Incorporated (MSTR), two firms…

Peer Review Faktor-faktor yang mempengaruhi Return On Assets PT. Bank Rakyat Indonesia Syariah

Winda, Winda; Sugianto, Sugianto; Rahmani, Nur Ahmadi Bi · Repository UIN Sumatera Utara

Blockchain and Climate Action

Anonim

This edited volume brings together international experts to address one of today's most urgent challenges: how blockchain technology can support climate action and improve the transparency and integrity of voluntary carbon markets (VCM). By analyzing the tokenization of Voluntary Carbon Credits (VCCs), this book provides a holistic view of the economic, lega…

MOULDING POSITIVE CHARACTERS VIA INCULCATING VALUES IN MATHEMATICS TEACHING AND LEARNING

Lim, Chap Sam · Universitas Negeri Yogyakarta

In this paper, I argue that it is pertinent to develop positive characters among all students as they are the future assets of a nation. A review of related literature shows that inculcating values and moulding character has been of great concern in the school mathematics curriculum of many countries. There are various categories of intrinsic values embedded…

Strategi Bank Umum Syariah Dalam Meningkatkan Aset Perbankan Syariah Pasca Pandemi Covei-19 (Studi Kasus Bank BJB Syariah)

Ridwan, Ahmad · Universitas Islam 45 / UM Indonesia

ABSTRACT Ahmad Ridwan. 41182933160040. Sharia Commercial Bank Strategies in Increasing Islamic Banking Assets After the Covid-19 Pandemic (Case Study of Bank BJB Syariah). Islamic Banking Major. Islamic University “45” Bekasi. Assets have an important role in running a business so increasing assets is the most important thing for the development …

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA TAHUN 2016 - 2020

Safitri, Erina Rahma · Universitas Islam 45 / UM Indonesia

Erina Rahma Safitri (41183403170026) The Effect of Intellectual Capital on the Business Performance of Islamic Commercial Banks (BUS) in Indonesia in 2016-2020. xiv + 90 pages + 12 tables + 1 figure + 15 attachments Keywords: Intellectual Capital, Rate of Growth of Intellectual Capital (ROGIC), Financial Performance, Zakat Performance Ratio (ZPR), Islamic…

LAPORAN KEGIATAN PPL LOKASI UPT DISDIKPORA KECAMATAN MUNTILAN KABUPATEN MAGELANG

NUTRIMA LESTARI, NUTRIMA LESTARI · Universitas Negeri Yogyakarta

PPL ( Prakti Pengalaman Lapangan ) merupakan salah satu mata kuliah wajib yang harus di tempuh oleh mahasiswa S1. Kegiatan yang termasuk lingkup PPL diarahkan ke pelatihan pengalaman profesionalisme pembelajaran. Jadi kegiatan ini untuk mencapai tujuan peningkatan dan pemberdayaan. PPL bertujuan mengabdikan sebagian kompetensi mahasiswa untuk membantu le…

Analisis Cadangan Kerugian Penurunan Nilai pada Bank Syariah di Indonesia (Analisis Komparatif Bank Umum Syariah dengan Unit Usaha Syariah)

Apriliani, Niken Cahya · Universitas Islam 45 / UM Indonesia

This research aims to analyze the Allowance for Impairment Losses (CKPN) at Sharia Banks in Indonesia and compare it at Sharia Commercial Banks (BUS) with Sharia Business Units (UUS). This research is quantitative research using panel data regression analysis processed using Eviews software and comparative analysis processed using SPSS software. The samples …

ANALISIS PENGARUH TINGKAT RISIKO PEMBIAYAAN TERHADAP TINGKAT PROFITABILITAS PADA PT. BANK BTN SYARIAH PERIODE TRIWULAN TAHUN 2020 – 2022

Rosyidi, Muqorrobin Faiz · Universitas Islam 45 / UM Indonesia

ABSTRACT Muqorrobin Faiz Rosyidi (41182933160016) "Analysis of the Effect of Financing Risk Level on Profitability Levels at PT. Bank BTN Syariah in the 2020 – 2022 Quarterly Period “Sharia Banking Study Program, Faculty of Islamic Religion, Islamic University 45 Bekasi. (2023 AD/ 1444 H). Page This study focuses on the risk level of bank financing wi…

Analisis Kinerja Keuangan Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Profitabilitas Koperasi Jasa Keuangan Syariah BMT Jatikramat Indah Tahun 2018-2022

Soviah, Soviah · Universitas Islam 45 / UM Indonesia

ABSTRACT Soviah (41183403160020) Liquidity Ratio, Solvability Ratio, and Profitability Ratio on the Financial Performance of the BMT Jatikramat Indah Sharia Financial Services Cooperative in 2018-2022 xiv + 77 Pages + 9 Tables + 1 Figure + 7 Attachments Keywords: Financial Performance, Ratio Analysis, BMT, Islamic Financial Services Cooperative. This…

Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional (Dengan Metode Risk Profile, Good Corporate Governance, Earnings, Capital)

Pangestu, Soni Setiawan · Universitas Islam 45 / UM Indonesia

Bank’s financial performance is one of the important components in the banking industry in the form of a description of the bank’s financial condition in a certain period, generally covering the collection and distribution of bank funds. The way to assess the financial performance of a bank is to analyze the components that affect the bank’s financial perfor…

Analisis Kinerja Perbankan Syariah Indonesia Sebelum dan Sesudah Merger (Studi Kasus Bank BNI Syariah, Bank BRI Syariah dan Bank Syariah Mandiri)

Christyanti, Siska; Afriyani, Fauzia; Wulandari, Try · Universitas Indo Global Mandiri

Penelitian ini menganalisis tentang kinerja keuangan pada perbankan syariah yang melakukan merger menjadi Bank Syariah Indonesia. Terdapat empat bank syariah yang digunakan sebagai sampel penelitian dengan periode 2016 s/d 2020 untuk kondisi sebelum merger, dan 2021 s/d 2022 untuk kondisi sesudah merger, keempat bank tersebut yaitu Bank Syariah Mandiri, Bank…