Accounting treatment analysis of rahn tasjily financing

Purpose - The purpose of this study was to describe the accounting treatment of rahn tasjily financing transactions carried out by BMT UGT Sidogiri Malang with PSAK 107 and the suitability of the transaction application with Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Method - This study used descriptive qualitative method.Result - The research shows that the recognition and measurement of Ijarah transactions are in accordance with PSAK 107, but the presentation and disclosure are not appropriate. Recognition, measurement, and presentation of rahn tasjily financing transactions are in accordance with PAPSI, but the disclosure is not yet appropriate, and accordance with the application of Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Implication - This study has an impact on the compliance of the institution in carrying out rahn tasjily financing of PSAK and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Originality - The focus of this study is the application of the determination and accounting treatment of Ijarah costs in rahn gold according to PSAK 107 and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008

Accounting treatment analysis of rahn tasjily financing

Purpose - The purpose of this study was to describe the accounting treatment of rahn tasjily financing transactions carried out by BMT UGT Sidogiri Malang with PSAK 107 and the suitability of the transaction application with Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Method - This study used descriptive qualitative method.Result - The research shows that the recognition and measurement of Ijarah transactions are in accordance with PSAK 107, but the presentation and disclosure are not appropriate. Recognition, measurement, and presentation of rahn tasjily financing transactions are in accordance with PAPSI, but the disclosure is not yet appropriate, and accordance with the application of Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Implication - This study has an impact on the compliance of the institution in carrying out rahn tasjily financing of PSAK and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.Originality - The focus of this study is the application of the determination and accounting treatment of Ijarah costs in rahn gold according to PSAK 107 and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008

Pengaruh Menguatnya Usd Terhadap Perekonomian Negara Asia (Studi Pada International Monetary Fund Periode 2013-2015)

The purpose of this study was to determine and explain the effect of the strengthening of the USD against 1) inflation, 2) export, and 3) imported in 5 Asian Countries partially. The data used is from the IMF, Trademap and Tradeeconomic. Analysis of data using simple linear regression with tool SPSS for Windows ver 22.00. Results of testing the hypothesis, suggesting that the effect is not significant partial of variable strengthening of the USD against the inflation rate in five Asian countries (China, India, Indonesia, Japan and South Korea) the effect was not significant partial of variable strengthening of the USD against the level of imports of the Chinese state, influence partial significant variable strengthening of the USD against the level of imports in four Asian countries (India, Indonesia, Japan and South Korea), the effect is not significant partial of variable strengthening of the USD against the export rate of the Chinese state, partial significant influence of variable strengthening of the USD against the level exports in four Asian countries (India, Indonesia, Japan and South Korea)

The Impact of Macroeconomic Variables on the Fluctuation of Jakarta Composite Index (Jci) in Indonesia Stock Exchange (Study at Indonesia Stock Exchange for the Period of 2003-2012)

The purpose of this paper is to analyze the impact of macroeconomic variables on the fluctuation of Jakarta Composite Index (JCI) in Indonesia Stock Exchange. This research consists of four macroeconomic variables as independent variables; inflation, BI rate, exchange rate of rupiah against U.S. dollar and real GDP. The using of JCI as dependent variable is because of it reflects the price change in different types of stocks in the Indonesia capital market as generally. Ordinary Least Square (OLS) is used as data analysis technique. Quarterly data are obtained for the period of ten years starting from January 2003 until December 2012. Augmented Dickey Fuller (ADF) and Phillips-Perron (PP) Unit Root test is employed to check the stationary of data. The results show that data has autocorrelation problem, therefore modifying original equation is taken to take account of the serial correlation by transforming all the variables by r differencing using first differences (regressing yt – yt-1 and xt – xt-1). The result reveals that macroeconomic variables simultaneously have significant impact on JCI. In addition, there are significantly negative impact of BI rate and exchange rate on JCI. The result also reveals that inflation and real GDP do not have any significant impact on JCI

Pengaruh Asean-China Free Trade Agreement (ACFTA) Terhadap Ekspor Komoditi Kelapa Sawit Dan Karet Alam Indonesia Ke China (Studi Pada Trade Map Periode Tahun 2006-2014)

This study aimed at determining the differences in export of palm and natural rubber from Indonesia to China before and after the enactment of ACFTA. Export in this study was in terms of export value of palm and natural rubber from Indonesia to China. This type of study is an event study with quantitative methods. The sampling in this study employed saturation sampling technique in which all members of the population were used as a sample. The analysis result showed a significant difference in the export value of palm oil and natural rubber Indonesia to China before and after the enactment of ACFTA. Based on these results, there was an indication of a positive reaction from the ACFTA on commodity exports of palm and natural rubber Indonesia

Analisa Kinerja Keuangan Perbankan Sebelum Dan Sesudah Terbentuknya Joint Venture (Studi Pada PT. Bank Mandiri (Persero) Tbk Periode Tahun 2014 – Tahun 2016)

This research purpose to identify and explain 1) Financial performance PT Bank Mandiri (Persero) Tbk before and after the formation of the Joint Venture, 2) The difference financial performance of PT Bank Mandiri (Persero) Tbk before and after have PT. Bank Mantap with indicators CAR, NPL, LDR, ROE, ROA and BOPO. Source of data used the consolidated financial report of PT Bank Mandiri (Persero) Tbk quarter II of 2014 until quarter III of 2016. The results showed that 1) there is an increase in CAR, NPL, LDR and BOPO mean of 2,946%, 0,184, 2,026 % and 7,098 %. On the other hand, ROE and ROA mean decreased by 2.44% and 0,324%, 2) There is a difference in level of CAR and BOPO at PT Bank Mandiri (Persero) Tbk before and after the formation of the Joint Venture, however at NPL, LDR, ROE and ROA PT. Bank Mandiri (Persero) Tbk. There was no difference financial performance before and after the formation of the Joint Venture

Analisis Perbandingan Tingkat Kesehatan Bank Berdasarkan Risk Profile, Good Corporate Governance, Earnings Dan Capital (Rgec) Pada Bank Syariah (Studi Pada Bank Syariah Di Indonesia, Malaysia, United Arab Emirates, Dan Kuwait Periode 2011-2015)

The business activity of a islamic bank could run well if its condition is in a healthy category, thus emerged PBI No.13/1/PBI/2011 to assess the health level of bank. The purpose of this study was comparing the health level of islamic banks in Indonesia with islamic banks in Malaysia, UAE and Kuwait. This research used three factors of RGEC they were risk profile using NPL and LDR, earnings using ROA, and capital performance using CAR at 13 banks in 4 countries. The results show on NPL ratio predicate Indonesia, Malaysia and Kuwait are "very good", while in UAE are "less good". On LDR predicate in Malaysia and Kuwait are "very good", in UAE are "good", while in Indonesia are "good enough". On ROA ratio predicate both in Malaysia and UAE are "very good", while in Indonesia Kuwait are "good". On CAR predicate in Indonesia, Malaysia, UAE and in Kuwait are "very good". The comparison of Islamic bank health level between Indonesia and Malaysia shows there is no difference, as it shows in Indonesia with UAE. The comparison of Islamic bank health level between Indonesia and Kuwait shows there is a difference, that is Indonesia Islamic banks are better

Pengaruh Risiko Valuta Asing Dan Risiko Pasar Terhadap Profitabilitas (Studipadabank Devisa Yang Terdaftar Di Bei Periode 2013-2015)

This research purpose to test the impact of foreign exchange risk and market risk to profitability with study of foreign exchange bank which listed in BEI period 2013-2015. Foreign exchange risk is proxied using Non Performing Loan (NPL), Net Open Position (PDN), and Minimum Reserves Requirement (GWM) Foreign Exchange, and market risk is proxied using Capital Adequency Ratio (CAR), while profitability is measured using Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM). The method of analysis the data used in this research is using Partial Least Square (PLS). This research was conducted on 12 banks that became the sample of research taken using purposive sampling method. The type of research used in this research is explanatory research with quantitative approach.The results of this research indicate that only foreign exchange risk to market risk has a significant positive effect, while for testing the effect of market risk on profitability and foreign exchange risk on profitability there is no significant effect. Keywords : Foreign Exchange Risk, Market Risk, and Profitability АBSTRАK Penelitian ini memiliki tujuan untuk menguji pengaruh risiko valuta asing dan risiko pasar terhadap profitabilitas dengan studi pada bank devisa yang terdaftar di BEI periode 2013-2015. Risiko valuta asing diproksikan dengan menggunakan Non Performing Loan (NPL), Posisi Devisa Neto (PDN), dan Giro Wajib Minimum (GWM) Valuta Asing, serta risiko pasar diproksikan dengan menggunakan Capital Adequency Ratio (CAR), sedangkan profitabilitas diukur dengan menggunakan Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM). Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan Partial Least Square (PLS). Penelitian ini dilakukan terhadap 12 bank yang menjadi sampel penelitian yang diambil menggunakan metode purposive sampling. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian eksplanatori dengan pendekatan kuantitatif. Hasil penelitian ini menunjukkan bahwa hanya risiko valuta asing terhadap risiko pasar yang berpengaruh signifikan positif, sedangkan untuk pengujian pengaruh antara risiko pasar terhadap profitabilitas dan risiko valuta asing terhadap profitabilitas tidak terdapat pengaruh yang signifikan. Kаtа Kunci : Risiko Valuta Asing, Risiko Pasar, dan Profitabilita