MANAJEMEN ASET DAN KEMAMPULABAAN PERUSAHAAN PADA PERIODE KRISIS DAN PASKA PERIODE KRISIS (Studi pada perusahaan manufaktur go public di Bursa Efek Indonesia)

This study aims to identify the impact of asset management to corporate profit ablitiy of the manufacturing companies in Indonesian Stock Exchanges. By using the data of 20 manufacturing public companies which listed on the Indonesian Stock Exchange. This study involves 140 units of observation in the post-crisis period and 40 units of  observation in the period of crisis. By using regression analysis and analysis of variance found that there are positive and significant  influence between asset management to the corporate profit abilities of both crisis or post-crisis period on the Indonesian Stock Exchange. However there was nostatistically significant difference between the asset management in the period of crisis with the post-crisis period. Thus, it can be concluded that assets productivity of manufacturing companies do the same, either incrisis or post-crisis period, but the impact of asset management companies to the corporate profit abilities in post-crisis period is much better compared with the period of crisis

PENGEMBANGAN KURIKULUM DI SEKOLAH DASAR ISLAM TERPADU (Studi Situs di SDIT Assalamah Ungaran Kab. Semarang)

The purpose of this research is to determine curriculum development in SDIT Assalamah Ungaran with sub focus: curriculum design and implementation of curriculum development in SDIT Assalamah Ungaran. This type of research in this study used a qualitative research approach, in this study should not isolate the individual or organization into a variable or hypothesis, but should view it as part of a wholeness. The design of this research uses an approach called ethnography (ethnographic studies) in applying this model, the ethnographer in conducting field work to do making conclusions based on three sources: (1) From what people say. (2) From the way people act. (3) From the evidence that people use. Sources of data in this study is to document, diary, results of participant observation, depth interviews * with informants or research subjects, photos or videos, the collection of documents by performing a review of various references that are relevant to the research. Sources of data was also obtained from school principals, vice principals, teachers, staff, students. The data analyzed is the data associated with the management strategy of education by checking the validity of research data is the triangulation. The results showed that the development of curriculum in SDIT Assalamah can be known from two things: (1) Design curriculum development that combine curriculum with kurikulm Ministry of National Education Ministry of Religious Affairs. (2) Application of curriculum design to accommodate the curriculum that has been implemented namely by applying the "Full Day School System" and model-based learning "Multiple Intelligence", With an integrated curriculum design and development of good curriculum will impact the development of educational institutions, namely the quality of further education increases, able to reach many achievements to the national level, increasing public trust in the school, bringing SDIT Assalamah received the title of A in accreditation, and get the highest score A Semarang District and be able to print out put quality and highly competitive

Pengujian moderasi inflasi pada pengaruh profitability, financing to deposit dan capital adequacy ratio terhadap risiko pembiayaan

This study aims to determine the effect of micro variables (ROA, FDR, and CAR) as well as the total variable in the form of inflation as a moderating variable on NPF in Indonesian Islamic commercial banks for the 2016-2020 period. The data analysis method used is explanatory and is a research that uses the type of assessment of causality between the variables studied (causal relationship). The theory used is agency theory. With regard to the relationship between the principal and the agent, the agent appointed by the principal or appointed to manage the services of the company's activities must be in good health. The result to be achieved is that the inflation variable is able to become a moderating variable for certain factors on non-performing financing (NPF) in Islamic commercial banks in Indonesia. The results of the analysis show that directly Capital Adequacy Ratio (ROA) and Capital Adequacy Ratio (CAR) have a significant negative effect on Non Performing Financing (NPF) while Financing to Deposit Ratio (FDR) has no effect on financing (NPF). In addition, the Capital Adequacy Ratio (ROA) also has an indirect effect on Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) does not moderate the Non Performing Financing (NPF)

PENGUJIAN DAMPAK BANK-SPECIFIC DAN MACROECONOMIC TERHADAP PROFITABILITAS

This research aims to examine the impact of bank-specific and macroeconomic factors on profitability (ROA and ROE) in BPRS in Indonesia and the role of FDR as an intervening variable. This research uses analytical techniques Partial Least Square Structural Equation Model (PLS-SEM). The population was obtained from BPRS data recorded by OJK during 2017-2021. The total of sample are 154 BPRS through purposive sampling. The results showed that bank-specific factors through the DER variable did not affect profitability, BOPO negatively affected profitability, and NOM affected profitability. While macroeconomic factors through the GDP-Prov and Unemp variables do not affect profitability. Furthermore, the FDR affects ROA and does not affect ROE. then bank-specific factors through the DER variable have a positive FDR, BOPO negatively affect FDR, and NOM does not affects FDR. Meanwhile, macroeconomic factors through GDP-Prov did not affect FDR and Unemp negatively affected FDR. FDR does not mediate the affect of DER, BOPO, NOM, GDP-Prov and Unemp on profitability. The conclution is in Partially, not all variables affect profitability and there is no mediating role of the FDR variable between bank-specific and macroeconomic factors on profitability

Bankruptcy Model Analysis: Comparative Studies Between Sharia and Non Sharia Manufacturing Companies

This study aims to find out three important things: first is based on the analysis of three bankruptcy models that Altman, Springate and Zmijewsky, which is the most accurate in predicting the potential bankruptcy of sharia and non sharia, secondly based on the most accurate model, whether sharia companies have a potential bankruptcy smaller than non_sharia. The third is to identify what is the most influential factors to the potential bankcruptcy for both sharia and non sharia companies. Trought the number of 458 unit observations of manufacturing companies and studies performed using Mean Square Error (MSE) and analysis of variance, it was found that the most accurate model in predicting potential bankruptcy is Altman Z_score. Based on this model could be found, statistically significant that a group of sharia has a potential bankruptcy smaller than the non_sharia. Based on the third question, could be found that good corporate governance have positive and significant effect to potential bankcruptcy for the sharia companies, while the rate exchange of rupiah to US dollar has negative and significant effect to ones. Other finding that the only institutional ownwership factor that have positif and significant effect to the potential bankcruptcy of the non sharia companies.DOI: 10.15408/aiq.v9i2.446

EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI AKTIVA TETAP BERDASARKAN PSAK 16 TAHUN 2011 DALAM EKONOMI SYARIAH

Today, the development of industry 4.0 is pushing for faster and faster development growth. Therefore, the role played in managing fixed assets in a company is very important in order to support the safety of the company in planning, procuring, and maintaining assets properly. Therefore, decision makers in maintaining fixed assets require expertise and policies specifically regarding financial accounting. The research method used in this research is a qualitative descriptive method, data collection is done by combining theories from various sources. In this study aims to determine the use of fixed assets based on PSAK 16 of 2011 in Islamic Economics. The results of this study are expected to be an additional value in the science reference related to Islamic economics. The findings in this study that the use of fixed assets that refer to PSAK 16 of 2011 is a revision of PSAK 16 of 2007, where the use of sharia accounting regarding fixed assets that are used still in conventional accounting. This is expected to have an adequate Islamic economic instrument as a sign that it is important to build a strong economic system based on the Koran and the Sunnah

Strategy For Realizing A Green Economy In Developing The Agricultural Sector In The Highest Rice Agriculture Land In The Banyumas Regency

Green economy is an economic development model that supports sustainable development. The goals of sustainable development require the implementation of green economy, such as the effective and efficient utilization of natural resources in the long term.The objective of this research is to analyze the strategies for implementing green economy in paddy farming in Sumbang Sub-District. Purposive sampling technique was used to select respondents who have responsibilities and influence on paddy farming in Sumbang Sub-District. The researchers utilized a questionnaire as an analytical tool to gather and analyze data in the study.Sumbang Sub-District is an area with the largest paddy agricultural land in Banyumas Regency, and therefore has the potential for farmers to adopt behaviors and activities that support green economy. The title of this research is: "Strategies to Achieve Green Economy in Developing the Agricultural Sector in the Sub-District with the Highest Paddy Agricultural Land in Banyumas Regency."The aim of this research is to analyze the strategies for implementing green economy in paddy farming in Sumbang Sub-District. SWOT analysis is a strategic analysis method used to evaluate the internal and external factors that influence the performance of an organization or project. The research findings and data analysis indicate that: (1) The most suitable strategy for implementing green economy in paddy farming in Sumbang Sub-District is the S-T strategy (strengths-threats), also known as the diversification strategy, which means that paddy farming in Sumbang Sub-District should leverage internal strengths to minimize external threats.The implications of this research are the need for support and facilitation from policymakers, including easy access to organic fertilizers, training, incentives, educational programs, the development of environmentally friendly alternatives, strict monitoring of chemical usage, and policies and incentives that support organic farming products. These measures are necessary to promote the implementation of green economy in paddy farming in Sumbang Sub-District. Keywords: Strategy, Green Economy, Rice Farming, SWO

Compensation, Organizational Culture, Education/Training of Work Motivation And Impact on The Performance Employees (Case Study : Hotel Sofyan Betawi, Jakarta)

The purpose of this study was to analyze the effect of compensation, organizational culture, education/training on work motivation both individually and collectively together and to analyze the effect of compensation, motivation, education/training on performance either individually or jointly, as well as to analyze the effect of compensation, organizational culture, education/training on performance through motivation to work at Hotel Sofyan Betawi, Cut Meutia, Jakarta.The population consisted of all employees, as many as 80 people. Using census sampling techniques to the overall population of 80 people or respondents, data collection was conducted using questionnaires, while data analysis using path analysis or path analysis were processed using SPSS 16 software. The results showed that: (1) Compensation and organizational culture had no significant effect on work motivation, while education/training has significant effect on work motivation, (2) Compensation, organizational culture, education/training jointly significant effect on motivation, (3) Compensation does not significantly affect the performance of the employee, while the motivation and education/training significantly affect performance, (4) compensation, motivation, education/training jointly significant effect on performance, (5) Compensation, organizational culture, education/training has positive influence on performance through motivation.</p

Bankruptcy Model Analysis: Comparative Studies Between Sharia and Non Sharia Manufacturing Companies

Penelitian ini bertujuan untuk mengetahui tiga hal penting: pertama didasarkan pada analisis tiga model kebangkrutan yaitu Altman, Springate dan Zmijewsky, yang paling akurat dalam memprediksi potensi kebangkrutan syariah dan non syariah, kedua berdasarkan pada model paling akurat , apakah perusahaan syariah memiliki potensi kebangkrutan lebih kecil dari non_sharia. Yang ketiga adalah mengidentifikasi faktor apa yang paling berpengaruh terhadap potensi kebangkrutan bagi perusahaan syariah dan non syariah. Melalui jumlah 458 unit pengamatan perusahaan manufaktur dan penelitian yang dilakukan dengan menggunakan Mean Square Error (MSE) dan analisis varians, ditemukan bahwa model yang paling akurat dalam memprediksi potensi kebangkrutan adalah Altman Z_score. Berdasarkan model ini dapat ditemukan, signifikan secara statistik bahwa sekelompok syariah memiliki potensi kebangkrutan lebih kecil daripada non-syariah. Berdasarkan pertanyaan ketiga, dapat ditemukan bahwa tata kelola perusahaan yang baik berpengaruh positif dan signifikan terhadap potensi kebangkrutan perusahaan syariah, sedangkan nilai tukar rupiah terhadap dolar AS memiliki pengaruh negatif dan signifikan terhadap yang. Temuan lain bahwa satu-satunya faktor kepemilikan institusional yang berpengaruh positif dan signifikan terhadap potensi kebangkrutan perusahaan non syariah

Analisis Dampak Islamicity Performance Index dan Modal Intelektual terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia

This study aims to determine the extent to which Islamic banks in Indonesia apply sharia principles in carrying out their operational activities, by looking at the impact of the Islamicity lPerformance lIndex lindicators, namely lProfit lSharing lRatio, lZakat lPerformance lRatio, Equitable lDistribution Ratio, Directors-Employees Welfare Ratio, Islamic Income vs Non-Islamic lIncome, land lalso lintellectual lcapital on the financial performance of Islamic Banks by using the profitability ratio as a measure of bank performance. Secondary data were obtained from financial reports published by Islamic Banks in Indonesia for the period 2010-2018. The results indicate that the Zakat Performance Ratio partially had a significant positive impact on ROA, the Equitable Distribution Ratio and intellectual capital have a partially significant negative impact on ROA, besides simultaneously the profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, and intellectual capital have a significant impact on ROA