DETERMINASI NILAI PERUSAHAAN MELALUI PROFITABILITAS : Studi Pada Bank Umum Syariah di Indonesia

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pembiayaan mudharabah, murabahah dan musyarakah terhadap nilai perusahaan dengan perofitabilitas sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Sampel penelitian ini adalah bank umum syariah yang terdaftar di Bank Indonesia (BI) dan Otoritas Jasa Keuangan (OJK) yang mana berjumlah lima dengan periode penelitian 2013-2020. Metode analisis data yang digunakan adalah teknik analisis jalur (path analysis). Hasil penelitian ini menunjukan ada pengaruh parsial signifikan pembiayaan mudharabah dan musyarakah terhadap profitabilitas sementara pembiyaan murabahah tidak  berpengaruh signifkan terhadap profitabilitas. Sedangkan ini juga mengungkap profitabilitas berpengaruh parsial signifikan terhadap nilai perusahaan sedangkan pembiyaan mudharabah, murabahah, musyarakah tidak berpengaruh signifikan terhadap nilai perusahaan. Pembiayaan mudharabah dan murabahah memiliki pengaruh secara signifikan terhadap nilai perusahaan melalui profitabilitas dan pembiayaan musyarakah tidak memiliki pengaruh terhadap nilai perusahaan melalui perofitabilitas.</jats:p

PERSEPSI MAHASISWA AKUNTANSI NON MUSLIM TERHADAP AKUNTANSI SYARIAH

This study aims to determine the perception of non-Muslim accounting students regarding Islamic accounting. The transcendental phenomenology approach was chosen as the research approach. Researchers collected data by conducting in-depth interviews and observations of undergraduate students majoring in non-Muslim accounting in Palu City. The results of the study show that each informant has a different understanding of Islamic Accounting, this is due to a lack of understanding of the terms in Islamic Accounting, disinterest in Islamic Accounting courses due to differences in religion. The implications of research as input for academics in teaching are not just transfer knowledge, but the main thing is transfer values because it is a means of preaching and it is the responsibility of academics not to separate religious values from accounting science.&#x0D; Abstrak&#x0D; Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi non muslim mengenai akuntansi Syariah. Pendekatan fenomenologi transcendental dipilih sebagai pendekatan penelitian. Peneliti mengumpulkan data dengan melakukan wawancara mendalam dan observasi terhadap mahasiswa S1 jurusan akuntansi non muslim di Kota Palu. Hasil dari penelitian menunjukan bahwa masing-masing informan memiliki pemahaman berbeda mengenai Akuntansi Syariah, hal ini dikarenakan kurangnya pemahaman mengenai istilah dalam Akuntansi Syariah, ketidaktertarikan terhadap mata kuliah Akuntansi Syariah akibat perbedaan agama yang dianut. Implikasi penelitian sebagai masukan akademisi dalam mengajar bukan sekedar transfer knowledge, tetapi yang utama adalah transfer value karena merupakan sarana dakwah dan tanggung jawab akademisi untuk tidak memisahkan nilai agama dari keilmuan akuntansi.</jats:p

Industrialization and regional income inequality: agriculture transformation

Abstract Industrialization and income inequality is a crucial issue in developing countries. This paper analyzes the level of income inequality in Morowali and Banggai Regencies, Central Sulawesi, Indonesia. Inequality income is proxied by Gini, Williamson and Theil (GWT) indices. The Gini coefficient was calculated based on data obtained from questionnaires distributed to 150 households. The Williamson index and Theil index were calculated by using the data of gross domestic per capita regional income. The results reveal that the regional income inequality of Morowali and Banggai Regency increased when the economic growth of both regions experienced a significant increase, when the large mining industry began to operate in both areas. The manufacturing and mining industries in have succeeded in shifting the dominance of agriculture sector. The level of income inequality among households and regional has reached a moderate level and tends to fluctuate. Meanwhile, the level of income distribution between regions within regencies is relatively low. The government should consider the impact of industrial presence in areas originally sustained by the agrarian sector in relation to income distribution. Second, the preparation of skilled and educated local workers in facing the industrialization era needs to be conducted</jats:p

Genetic patterns of the corals Euphyllia glabrescens and Lobophyllia corymbosa across the Indonesian Archipelago

Abstract. Jompa J, Umar W, Yusuf S, Tassakka ACM, Limmon GV, Rahmi, Putri AP, Halwi, Tamti H, Moore AM. 2020. Genetic patterns of the corals Euphyllia glabrescens and Lobophyllia corymbosa across the Indonesian Archipelago. Biodiversitas 21: xxxx. Scleractinian corals can reproduce in several ways, with two main sexual reproduction modes known as brooding and broadcast spawning. In this study, we described patterns of genetic variation within and connectivity between coral populations in western Indonesia (Seribu Archipelago), central Indonesia (Spermonde Archipelago), and eastern Indonesia (Ambon). We sampled two readily identifiable corals popular in the marine aquarium trade, one species widely reported as a brooder (Euphyllia glabrescens), the other as a broadcast spawner (Lobophyllia corymbosa). The mitochondrial COI genome was amplified for 117 samples. Within-population genetic variation was high, especially at the eastern Indonesia (Ambon) site. The genetic connectivity patterns were similar for the two corals, with high connectivity between the Seribu and Spermonde Archipelagos (despite a geographical separation of more than 1,000 km) and a lack of connectivity between these two sites and Ambon. These results indicate a potential barrier to gene flow between coral populations in western/central Indonesia and those to the east of Sulawesi Island.</jats:p