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Menampilkan 1–4 dari 4 artikel
MUDHARABAH, MUSYARAKAH, AND MURABAHAH AS DETERMINING FACTORS OF PROFITABILITY IN ISLAMIC COMMERCIAL BANKS
Sulistyawati, Ardiani Ika
; Septiana, Shella
; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
This study aims to analyze and assess the impact of mudharabah, musyarakah, and murabahah financing on the profitability of Islamic Commercial Banks (ICBs) in Indonesia, both individually (partially) and collectively (simultaneously). The research focuses on Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2019–2021. Using linear regression analysis, a quantitative research approach is employed to investigate the influence of mudharabah, musyarakah, and mura...
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MEASURING FIRM VALUES: THE ROLE OF ITS DETERMINING FACTORS
Santoso, Aprih
; Sulistyawati, Ardiani Ika
; Hapsari, Dian Indriana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2023)
This study aims to analyze the effect of profitability on company value with CSR as the moderation and the effect of profitability and GCG on company value and company size on profitability in Registered Food and Beverage Industry Sub-Sector Companies in the 2014 – 2021 period. The population is all Companies in the Food and Beverage Industry Sub-Sector that are Registered on the IDX for the period 2014 - 2021, while the sample was determined using purposive sampling and obtained 35 companies as...
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KONSERVATISME AKUNTANSI DAN DETERMINASINYA
Karantika, Marlia Dina
; Sulistyawati, Ardiani Ika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 13
, No 2
(2018)
The purpose of financial statements, among others, provide reliable financial information regarding keunagan position and results of operations of the company at a certain period, as well as provide financial information that can help the parties concerned to interpret the conditions and the potential of a business. In presenting the financial statements of each company in selecting accounting methods can be used to produce different financial statements - depending on each company in accordance...
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KUALITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Sudi Kasus Pada DPKAD Kota Semarang)
Sholehah, Silvia Almar’atus
; Sulistyawati, Ardiani Ika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 13
, No 2
(2018)
The purpose of this study are to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sa...
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