5 research outputs found

    Analisis penerapan psak 102 tentang akuntansi murabahah

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    This research is a research entitled Analysis of the Application of PSAK 102 Regarding Murabahah Accounting. This research is motivated by the growing development of financial institutions accompanied by development progress in Indonesia and in line with the increasing public need for financial institution services, especially strong and healthy Islamic financial institutions. The purpose of this is to provide an overview of how the application of PSAK 102 Regarding Murabahah Accounting at PT Bank Brisyariah Tbk in 2019, whether the recognition and measurement, presentation, and effectiveness of murabahah financing transactions have been prepared and presented in accordance with PSAK 102. run murabahah financing. The data used in this study is secondary data, data collection with documentation and literature review and data analysis in this study is descriptive qualitative. The results of this study indicate that the implementation of murabahah financing at PT Bank Brisyariah Tbk in 2019 has been prepared and presented in accordance with PSAK 102 regarding murabahah financing, but PT Bank Brisyariah Tbk in 2019 only runs murabahah by order. There are still obstacles in the application of murabahah financing, namely not knowing many third parties or suppliers in fulfilling the goods that customers want

    PENGARUH MEKANISME GOOD COORPORATE GOVERNANCE TERHADAP PROBABILITAS PADA INDUSTRI PERBANKAN LISTING DI BURSA EFEK INDONESIA PERIODE 2011-2015

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    Good Corporate Governance is a non-financial factors that can affect positively on the performance of the company. This study aimed to examine the effect number of people in the board of directors, board of commissioners, audit committee, external audit quality and firm size on the profitability of the banking company listed on the Stock Exchange in the period 2011-2015. These results indicate that the size of the board of directors and external audit quality have significant positive effect on profitability. While the size of the board of commissioners, audit committee size and total assets have not significant positive effect on profitability. Simultaneously a significant difference between the size of the board of directors, board of commissioners, the size of the audit committee, external audit quality, and total assets of profitability in the banking industry listing on the Indonesia Stock Exchange with a coefficient of determination is 24.1

    ANALISIS NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN BATUBARA DI BURSA EFEK INDONESIA

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    This study aimed to examine the effect of inflation, liquidity and leverage on  corporate performance, the effect of inflation, liquidity, leverage and performance of the company against the value of the company as well as the effects of inflation, liquidity and leverage the value of the company through the company's performance. This research is quantitative. The sampling method used is purposive sampling with a sample of 85 financial statement data. Methods of data collection using secondary data obtained from the web the Indonesia Stock Exchange (www.idx.com). Analysis of data in this study using the path analys. Findings from this study indicate that inflation can not contribute to the improvement of the company's performance, liquidity, leverage and inflation may contribute to the increased value of the company, liquidity may contribute to the increased value companies, leverage can contribute increased value of the company, the company's performance can contribute to increase the company's value, inflation contributed to the rise of the value of the company through the company's performance. Liquidity contribute to the enhancement of the corporate value through corporate performance. Leverage contribute to the improvement of the company's value throug

    The Processing of Catfish into Nuggets as a Business Opportunity during the Covid-19 Pandemic

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    Catfish is a food ingredient that is readily widespread and can easily be cultivated, although the community might have relatively limited space. Catfish may also provide several business opportunities for the community amidst the covid-19 pandemic. One potentially profitable business idea is to process catfish into nuggets because nuggets are popular among both children and adults alike. Nuggets can also be used as a practical substitute for side dishes. This activity aims to provide training on how to process catfish into nuggets for the women from PKK (Family Welfare Development/Pembinaan Kesejahteraan Keluarga) and cadre programs in Lidah Wetan Gang VI, Lakarsantri, Surabaya. The program was held in PPT CERIA RT 3 RW 3, Lidah Wetan Gang VI, Lakarsantri, Surabaya. Before the training, all the necessary permits and information were obtained to ensure the program's success. The training activity shows how the catfish nuggets have a shape and texture of typical nuggets with their taste like chicken nuggets. However, what makes the catfish nuggets unique is that they still retain a slight distinctive catfish taste. It is expected that this activity will benefit the community, especially those interested in the catfish processing business

    ANALISIS NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN BATUBARA DI BURSA EFEK INDONESIA

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    This study aimed to examine the effect of inflation, liquidity and leverage on  corporate performance, the effect of inflation, liquidity, leverage and performance of the company against the value of the company as well as the effects of inflation, liquidity and leverage the value of the company through the company's performance. This research is quantitative. The sampling method used is purposive sampling with a sample of 85 financial statement data. Methods of data collection using secondary data obtained from the web the Indonesia Stock Exchange (www.idx.com). Analysis of data in this study using the path analys. Findings from this study indicate that inflation can not contribute to the improvement of the company's performance, liquidity, leverage and inflation may contribute to the increased value of the company, liquidity may contribute to the increased value companies, leverage can contribute increased value of the company, the company's performance can contribute to increase the company's value, inflation contributed to the rise of the value of the company through the company's performance. Liquidity contribute to the enhancement of the corporate value through corporate performance. Leverage contribute to the improvement of the company's value throug
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