Management of units based business ekoproteksi in boardingschool is a process to increase the assets and capabilities boarding school in economics to go independence Management of units based business ekoproteksi in boarding school. (Islamic Boarding School of Managment) is a management program by using a bottom-up approach, the implementation of activities in the field on the initiative and inspiration of the people. Based on the assumption that the pesantren community better understand their needs so that people involved in the making of pesantren management program that is appropriate management program.In theory Bottom Up in the boarding school, Kyai, the Government, as the creator of the means to achieve the aspirations of the people boarding school. The economic management of boarding schools has started to be realized in practice management program making such suggestions and input on community needs boarding school itself and then by the authors analyzed using the theory of management. Management process the government in terms of management must be implemented by public boarding school, so the people here besides serving as executor of the policy as well as giving a response back on the policy made by Kyai and government. Boarding school is now generally a boarding school who was managing the assets of the local economy that aims to empower economically boarding school, for the existence and economic welfare of boarding schools, students, citizens around the pesantren. On this basis, the Management Boarding economically requires a protection (protection / defense) for the sake of continuity and smoothness of its management.
寄宿制学校以单位为基础的经营管理是寄宿制学校在经济上增加资产和能力走向独立的过程。伊斯兰寄宿管理学校(Islamic Boarding School of management)是一种采用自下而上的管理方案，在实地活动的实施上依靠人民的主动和鼓舞。基于对女服务员社区更好地了解其需求的假设，使参与人员制定的女服务员管理方案即是合适的管理方案。从理论上讲，在寄宿学校自下而上，政府作为创造者，实现了人们寄宿制学校的愿望。寄宿制学校的经济管理已经开始在实践管理程序中实现，对寄宿制学校本身的社区需求提出建议和投入，然后由笔者运用管理学理论进行分析。管理过程政府在管理方面必须通过公立寄宿学校来实施，所以这里的人除了作为政策的执行者之外，还要对Kyai和政府制定的政策做出回应。寄宿制学校现在一般是寄宿制学校谁是管理资产的地方经济，目的是赋予寄宿制学校经济上的权力，为寄宿制学校的存在和经济福利，学生，周围的居民。在此基础上，为了管理的连续性和平稳性，从经济上要求对管理板进行保护(protection / defense)。
{"title":"Manajemen Unit Usaha Pesantren Berbasis Ekoproteksi (Studi Kasus di Pondok Pesantren Al-Ihya Ulumuddin Kesugihan Cilacap)","authors":"S. Azizah","doi":"10.21093/at.v2i1.611","DOIUrl":"https://doi.org/10.21093/at.v2i1.611","url":null,"abstract":"Management of units based business ekoproteksi in boardingschool is a process to increase the assets and capabilities boarding school in economics to go independence Management of units based business ekoproteksi in boarding school. (Islamic Boarding School of Managment) is a management program by using a bottom-up approach, the implementation of activities in the field on the initiative and inspiration of the people. Based on the assumption that the pesantren community better understand their needs so that people involved in the making of pesantren management program that is appropriate management program.In theory Bottom Up in the boarding school, Kyai, the Government, as the creator of the means to achieve the aspirations of the people boarding school. The economic management of boarding schools has started to be realized in practice management program making such suggestions and input on community needs boarding school itself and then by the authors analyzed using the theory of management. Management process the government in terms of management must be implemented by public boarding school, so the people here besides serving as executor of the policy as well as giving a response back on the policy made by Kyai and government. Boarding school is now generally a boarding school who was managing the assets of the local economy that aims to empower economically boarding school, for the existence and economic welfare of boarding schools, students, citizens around the pesantren. On this basis, the Management Boarding economically requires a protection (protection / defense) for the sake of continuity and smoothness of its management.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sri Suryaningsum, M. I. Effendi, R. H. Gusaptono, S. Wahyuni
This study aims to determine and obtain empirical evidence about the comparative implementation of Corporate Social Responsibility (CSR) in PT Bukaka Teknik Utama Tbk and PT AdhiKaryaTbk. Corporate Social Responsibility (CSR) is carried out policies of a company as a concern and their responsibilities towards the environment and surrounding communities. In this study, using literature review to compare Corporate Social Responsibility (CSR) between PT Bukaka Teknik Utama Tbk and PT Adhi Engineering Tbk in 2013-2015.The results showed that CSR conducted by PT Bukaka Teknik Utama Tbk meet the health, social and community development. While CSR PT AdhiKaryaTbkmeets all aspects that support CSR, and they are always thinking of innovative CSR program was excellent in every year.
本研究旨在确定并获得Bukaka Teknik Utama Tbk和AdhiKaryaTbk公司企业社会责任(CSR)实施比较的实证证据。企业社会责任(CSR)是公司对环境和周围社区的关注和责任的执行政策。本研究采用文献法比较Bukaka Teknik Utama Tbk公司与PT Adhi Engineering Tbk公司2013-2015年的企业社会责任(CSR)。结果表明，PT Bukaka Teknik Utama Tbk的企业社会责任符合健康、社会和社区发展的要求。而在CSR方面，PT adhikaryatbk满足了企业社会责任的各个方面，他们每年都在思考创新的企业社会责任项目是优秀的。
{"title":"Perbandingan Penerapan Corporate Social Responsibility (CSR) pada PT Bukaka Teknik Utama Tbk dengan PT Adhi Karya Tbk","authors":"Sri Suryaningsum, M. I. Effendi, R. H. Gusaptono, S. Wahyuni","doi":"10.21093/AT.V2I1.548","DOIUrl":"https://doi.org/10.21093/AT.V2I1.548","url":null,"abstract":"This study aims to determine and obtain empirical evidence about the comparative implementation of Corporate Social Responsibility (CSR) in PT Bukaka Teknik Utama Tbk and PT AdhiKaryaTbk. Corporate Social Responsibility (CSR) is carried out policies of a company as a concern and their responsibilities towards the environment and surrounding communities. In this study, using literature review to compare Corporate Social Responsibility (CSR) between PT Bukaka Teknik Utama Tbk and PT Adhi Engineering Tbk in 2013-2015.The results showed that CSR conducted by PT Bukaka Teknik Utama Tbk meet the health, social and community development. While CSR PT AdhiKaryaTbkmeets all aspects that support CSR, and they are always thinking of innovative CSR program was excellent in every year.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Having your own home is the dream of all people, even being the basic human needs that must be met. But most people cannot afford to buy with cash to buy in installments or credit and the bank Muamalat itself, provided a variety of KPRS that can be selected according to the needs and interest free. Having your own home is no longer a difficult one, because there are the housing loans granted by banks commonly called mortgage (KPR). Bank Muamalat was present meet the demand of people with the name Residential Syariah financing from Bank Muamalat is a financing facility for residential property in accordance with Islamic principles. Thatneeds with of the community in the ownership of the house in installment and in accordance with Islamic principles. The purpose of this study to determine Factors Influencing the Customer in choosing a mortgage with AkadMurabaha Financing. This study concluded that the factors Customers Choose AkadMurabaha Financing mortgages with Religion is a factor, Factor Location Factor, Friends, Ad Factors, Economic Factors, Care Factor.
{"title":"Pemilihan Pembiayaan KPR (Kredit Pemilikan Rumah) Dengan Akad Murabahah (Studi kasus di Bank Muamalat Tbk Cabang Pembantu Samarinda Seberang)","authors":"Sapi'i Sapi'i, Agus Setiawan","doi":"10.21093/at.v2i1.688","DOIUrl":"https://doi.org/10.21093/at.v2i1.688","url":null,"abstract":"Having your own home is the dream of all people, even being the basic human needs that must be met. But most people cannot afford to buy with cash to buy in installments or credit and the bank Muamalat itself, provided a variety of KPRS that can be selected according to the needs and interest free. Having your own home is no longer a difficult one, because there are the housing loans granted by banks commonly called mortgage (KPR). Bank Muamalat was present meet the demand of people with the name Residential Syariah financing from Bank Muamalat is a financing facility for residential property in accordance with Islamic principles. Thatneeds with of the community in the ownership of the house in installment and in accordance with Islamic principles. The purpose of this study to determine Factors Influencing the Customer in choosing a mortgage with AkadMurabaha Financing. This study concluded that the factors Customers Choose AkadMurabaha Financing mortgages with Religion is a factor, Factor Location Factor, Friends, Ad Factors, Economic Factors, Care Factor.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Development Bank of Shari'ah is currently experiencing rapid growth. However this has not been accompanied by an understanding of the community of the operational system and the Shari’ah banking products. So also with the implementation of the product, it still has things that are Shari’ah can be debated. Particularly on financing products, is seen still there applying the asymmetry of information legally muamalah Islam is not permitted. Therefore, the need to study in-depth research for the sake of improvement of the system and the governance of Shari’ah banking that comply with Islamic jurisprudence. This article examines about things related to the asymmetry of information on financing products possession with the Akad Murabaha.
{"title":"Asimetri Informasi pada Pembiayaan Pemilikan Rumah di Bank Syari’ah Mandiri","authors":"Alias Candra","doi":"10.21093/AT.V2I1.619","DOIUrl":"https://doi.org/10.21093/AT.V2I1.619","url":null,"abstract":"Development Bank of Shari'ah is currently experiencing rapid growth. However this has not been accompanied by an understanding of the community of the operational system and the Shari’ah banking products. So also with the implementation of the product, it still has things that are Shari’ah can be debated. Particularly on financing products, is seen still there applying the asymmetry of information legally muamalah Islam is not permitted. Therefore, the need to study in-depth research for the sake of improvement of the system and the governance of Shari’ah banking that comply with Islamic jurisprudence. This article examines about things related to the asymmetry of information on financing products possession with the Akad Murabaha.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the effect of corporate governance, growth opportunity, and net profit margin (NPM) to the firm value with firm size as a control variable. Corporate governance is proxied by the survey results CGPI (CG Index), growth opportunity is measured by the ratio of stock market value to book value of the share capital, while net profit margin is measured with ratio of net income to sales. Firm size used in this study is the log of total assets. This study uses secondary data from ICMD and IDX. Using analysis this study find that corporate governance, growth opportunity, and net profit margin positively and significantly effect the firm value.
{"title":"Pengaruh Corporate Governance, Growth Opportunity dan Net Profit Margin (NPM) Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Go Public di Bursa Efek Indonesia Tahun 2008-2011)","authors":"Tikawati Tikawati","doi":"10.21093/AT.V1I2.528","DOIUrl":"https://doi.org/10.21093/AT.V1I2.528","url":null,"abstract":"This study examines the effect of corporate governance, growth opportunity, and net profit margin (NPM) to the firm value with firm size as a control variable. Corporate governance is proxied by the survey results CGPI (CG Index), growth opportunity is measured by the ratio of stock market value to book value of the share capital, while net profit margin is measured with ratio of net income to sales. Firm size used in this study is the log of total assets. This study uses secondary data from ICMD and IDX. Using analysis this study find that corporate governance, growth opportunity, and net profit margin positively and significantly effect the firm value.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"121-140"},"PeriodicalIF":0.0,"publicationDate":"2016-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Unlike conventional banking, theoretically, Islamic banking has unique system called profit and loss sharing based financing which ensure both parties in the same level. But, in fact, some cases moral hazard has been occur in Islamic banking. Moral hazard is related to the circumstances, nature, and human characters that can increase the risk of large losses. Moral hazard in Islamic banking could occur in mudharaba and musyaraka financing when selecting, processing and monitoring of these mode of financing. The purpose of this study was to determine the factors lead to moral hazard in Islamic banking in Surakarta which offering mudharaba and musyaraka to their customers. This research was conducted at Islamic Banking in Surakarta, especially mudharabah and Musharaka financing as the unit of analysis. The data used in this study was obtained from the primary respondents to fill out questionnaires regarding to moral hazard issues. Factor analysis is used to determine the trend of the factors influencing moral hazard in profit sharing based financing. The results showed that the cause of the moral hazard of Muhdaraba and musyaraka financing is Asymmetric Information (0.917), client character (-0.884), scope of the contract (0.727), Monitoring (-0.881) and Collateral (0.647). The most dominant factor in the cause of moral hazard on mudharabah and Musharaka is Monitoring and Security.
{"title":"Assessing Factors Influencing Moral Hazard of Mudharaba And Musyaraka Financing in Islamic Banking; Case Study in Surakarta","authors":"Indah Piliyanti, Afrilianti Afrilianti","doi":"10.21093/at.v1i2.524","DOIUrl":"https://doi.org/10.21093/at.v1i2.524","url":null,"abstract":"Unlike conventional banking, theoretically, Islamic banking has unique system called profit and loss sharing based financing which ensure both parties in the same level. But, in fact, some cases moral hazard has been occur in Islamic banking. Moral hazard is related to the circumstances, nature, and human characters that can increase the risk of large losses. Moral hazard in Islamic banking could occur in mudharaba and musyaraka financing when selecting, processing and monitoring of these mode of financing. The purpose of this study was to determine the factors lead to moral hazard in Islamic banking in Surakarta which offering mudharaba and musyaraka to their customers. This research was conducted at Islamic Banking in Surakarta, especially mudharabah and Musharaka financing as the unit of analysis. The data used in this study was obtained from the primary respondents to fill out questionnaires regarding to moral hazard issues. Factor analysis is used to determine the trend of the factors influencing moral hazard in profit sharing based financing. The results showed that the cause of the moral hazard of Muhdaraba and musyaraka financing is Asymmetric Information (0.917), client character (-0.884), scope of the contract (0.727), Monitoring (-0.881) and Collateral (0.647). The most dominant factor in the cause of moral hazard on mudharabah and Musharaka is Monitoring and Security.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"83-92"},"PeriodicalIF":0.0,"publicationDate":"2016-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pawn is one type of agreement debt receivable and Pawnshops is itself a financial institution. To guarantee the existence of an element of trust from the borrower against the debtor, then the party is needed there is stuff in powned as collateral against debts or loans. The goods remain the property of people who pawn, but controlled by the recipient of the goods (the lender). The legitimacy of the practice of this pledge has been around since the days of the Prophet, which is where the Prophet Muhammad himself doing this practice. Islamic pawn shops Gunung Sari Balikpapan is a non-bank financial institutions that provide financing/loan to the community. The goal of this institution is to eradicate dark pawn and loan sharks that requires the borrower to pay interest from the loans, which it is very damning for the people of the small or medium sized down. In this research analyzed the operational system of Islamic pawn shops that applied Shariah Pawnshops Gunung Sari Balikpapan based on surah al-Baqarah 283. source of data used in this study i.e., primary data and secondary data. Primary data obtained through direct observation and interviews, with the results of the data in the form of the documents operational system perum pawn shops and the results of the interviews to relevant parties. While secondary data in the form of literature-literature that discusses Islamic pawn shops, either in the form of books, journals, dissertations, theses and more. Based on the results of the analysis in this study, it can be inferred that Sharia Branch Pawnshops Gunung Sari Balikpapan in carrying out its operational system is in compliance with the provisions of the Shariah, or based on the study of fiqh mu'amalah about pawn. As for pawn shops that contribute products dominant against revenues this pawn shops are sourced from the pawn (rahn) products, which are present around 80% of the total income of Syariah Branches Pawnshops Gunung Sari Balikpapan.
典当是一种协议应收债务，典当行本身就是一个金融机构。为了保证借款人对债务人的信任要素的存在，那么当事人就需要有一些东西作为债务或贷款的抵押品。货物仍然是典当人的财产，但由货物的接受者(贷款人)控制。这种宣誓的合法性从先知穆罕默德的时代就开始了，先知穆罕默德自己也在做这种行为。伊斯兰典当行Gunung Sari Balikpapan是一家向社区提供融资/贷款的非银行金融机构。该机构的目标是根除要求借款人支付贷款利息的黑暗典当和高利贷，这对中小企业的人来说是非常糟糕的。在本研究中，分析了伊斯兰典当行的经营体系，运用了伊斯兰典当行《古农·萨里·巴利克帕潘》，以《拜卡拉章》283为基础。本研究中使用的数据来源，即主要数据和次要数据。通过直接观察和访谈获得的原始数据，以文件的形式将数据以操作系统perum典当行和访谈的结果提供给相关方。二手资料以文献的形式——讨论伊斯兰典当行的文献，或者以书籍、期刊、论文、论文等形式。根据本研究的分析结果，可以推断伊斯兰教典当行Gunung Sari Balikpapan在执行其经营制度时是符合伊斯兰教法的规定的，或者是基于对典当的fiqh mu’amalah的研究。对于那些贡献产品的典当行来说，这些典当行的收入主要来自典当(rahn)产品，这些典当产品约占伊斯兰分支典当行的总收入的80%。
{"title":"Sistem Operasional Pegadaian Syariah Berdasarkan Surah Al-Baqarah 283 pada PT. Pegadaian (Persero) Cabang Syariah Gunung Sari Balikpapan","authors":"R. S. Nasution","doi":"10.21093/at.v1i2.529","DOIUrl":"https://doi.org/10.21093/at.v1i2.529","url":null,"abstract":"Pawn is one type of agreement debt receivable and Pawnshops is itself a financial institution. To guarantee the existence of an element of trust from the borrower against the debtor, then the party is needed there is stuff in powned as collateral against debts or loans. The goods remain the property of people who pawn, but controlled by the recipient of the goods (the lender). The legitimacy of the practice of this pledge has been around since the days of the Prophet, which is where the Prophet Muhammad himself doing this practice. Islamic pawn shops Gunung Sari Balikpapan is a non-bank financial institutions that provide financing/loan to the community. The goal of this institution is to eradicate dark pawn and loan sharks that requires the borrower to pay interest from the loans, which it is very damning for the people of the small or medium sized down. In this research analyzed the operational system of Islamic pawn shops that applied Shariah Pawnshops Gunung Sari Balikpapan based on surah al-Baqarah 283. source of data used in this study i.e., primary data and secondary data. Primary data obtained through direct observation and interviews, with the results of the data in the form of the documents operational system perum pawn shops and the results of the interviews to relevant parties. While secondary data in the form of literature-literature that discusses Islamic pawn shops, either in the form of books, journals, dissertations, theses and more. Based on the results of the analysis in this study, it can be inferred that Sharia Branch Pawnshops Gunung Sari Balikpapan in carrying out its operational system is in compliance with the provisions of the Shariah, or based on the study of fiqh mu'amalah about pawn. As for pawn shops that contribute products dominant against revenues this pawn shops are sourced from the pawn (rahn) products, which are present around 80% of the total income of Syariah Branches Pawnshops Gunung Sari Balikpapan.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"93-119"},"PeriodicalIF":0.0,"publicationDate":"2016-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Quran does not mention the endowment directly , there is not found the word waqf . Nevertheless , the history of Islam noted , the Prophet never practiced endowments . Likewise with friends Umar bin Khattab . In the classics , verse used as the argument of the clergy endowments surat al - Baqarah 261-263 and Ali ' Imran verse 92. Thus , this article will discuss the interpretation of these verses in Tafsir al - Manar . Endowments it should benefit everyone . Based on the interpretation of passages living, productive endowments became inevitable.
{"title":"Wakaf dalam Tafsir Al-Manar (Penafsiran atas Surat al-Baqarah ayat 261-263 dan Ali ‘Imran ayat 92)","authors":"Nunung Lasmana","doi":"10.21093/AT.V1I2.530","DOIUrl":"https://doi.org/10.21093/AT.V1I2.530","url":null,"abstract":"The Quran does not mention the endowment directly , there is not found the word waqf . Nevertheless , the history of Islam noted , the Prophet never practiced endowments . Likewise with friends Umar bin Khattab . In the classics , verse used as the argument of the clergy endowments surat al - Baqarah 261-263 and Ali ' Imran verse 92. Thus , this article will discuss the interpretation of these verses in Tafsir al - Manar . Endowments it should benefit everyone . Based on the interpretation of passages living, productive endowments became inevitable.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"195-207"},"PeriodicalIF":0.0,"publicationDate":"2016-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nurul Amaliah Zamri, Atiek Sri Purwati, Sudjono Sudjono
This type of research is quantitative research. This study entitled "Effect of Profitability Ratio and Leverage to Earnings Per Share (EPS) (Empirical Study On Manufacture Company that Listed on Indonesia Stock Exchange 2012 to 2015)". The purpose of this study is to determine the effect of Basic Earning Power and Debt to Equity Ratio to Earnings Per Share. The population in this study were 143 companies listed on the Indonesian Stock Exchange (BEI) during the years 2012-2015. The sampling technique in this study using purposive sampling with total sample of 62 manufacture companies. Methods of data collection using documentation against secondary data collecting and recording data from the manufacture company's financial report 2012-2015 and the data analysis technique used is multiple linear regression analysis. Based on the results of research and analysis by using SPSS 15 for Windows indicate that: (1) Basic Earning Power has significant positive effect on earnings per share, (2) Debt to Equity Ratio hasn’t significant effect on earnings per share. The implications of this research is Basic Earning Power can be improved by managing all assets that owned by the company to increase net sales of the company so as to increase the advantages to be gained by shareholders as Earning Per Share. Companies should be able to utilize of debt funds as one of the funds used to support the company operations such as working capital, purchase of assets and etc. So that debt funds can increase of revenue for the company and this increase will have an impact on profit after tax. The Condition causes earnings per share also increased.
这种类型的研究是定量研究。本研究题为“盈利能力比率和杠杆率对每股收益(EPS)的影响(2012 - 2015年印尼证券交易所上市制造业公司的实证研究)”。本研究的目的是确定基本盈利能力和资产负债率对每股收益的影响。本研究的对象为2012-2015年间在印尼证券交易所(BEI)上市的143家公司。本研究的抽样方法采用有目的抽样，共抽样62家制造企业。数据收集的方法是利用文件对二手数据收集和记录制造公司2012-2015年财务报告的数据，使用的数据分析技术是多元线性回归分析。基于SPSS 15 for Windows的研究和分析结果表明:(1)基本盈利能力对每股收益有显著的正向影响，(2)负债与权益比率对每股收益没有显著影响。本研究的含义是，通过管理公司拥有的所有资产来增加公司的净销售额，从而增加股东作为每股收益获得的优势，可以提高基本盈利能力。公司应当能够利用债务资金作为支持公司运营的资金之一，如营运资金、购买资产等。因此，债务资金可以增加公司的收入，这种增加将对税后利润产生影响。这种情况导致每股收益也有所增加。
{"title":"Pengaruh Rasio Profitabilitas dan Leverage Terhadap Earnings Per Share (EPS) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015)","authors":"Nurul Amaliah Zamri, Atiek Sri Purwati, Sudjono Sudjono","doi":"10.21093/at.v1i2.532","DOIUrl":"https://doi.org/10.21093/at.v1i2.532","url":null,"abstract":"This type of research is quantitative research. This study entitled \"Effect of Profitability Ratio and Leverage to Earnings Per Share (EPS) (Empirical Study On Manufacture Company that Listed on Indonesia Stock Exchange 2012 to 2015)\". The purpose of this study is to determine the effect of Basic Earning Power and Debt to Equity Ratio to Earnings Per Share. The population in this study were 143 companies listed on the Indonesian Stock Exchange (BEI) during the years 2012-2015. The sampling technique in this study using purposive sampling with total sample of 62 manufacture companies. Methods of data collection using documentation against secondary data collecting and recording data from the manufacture company's financial report 2012-2015 and the data analysis technique used is multiple linear regression analysis. Based on the results of research and analysis by using SPSS 15 for Windows indicate that: (1) Basic Earning Power has significant positive effect on earnings per share, (2) Debt to Equity Ratio hasn’t significant effect on earnings per share. The implications of this research is Basic Earning Power can be improved by managing all assets that owned by the company to increase net sales of the company so as to increase the advantages to be gained by shareholders as Earning Per Share. Companies should be able to utilize of debt funds as one of the funds used to support the company operations such as working capital, purchase of assets and etc. So that debt funds can increase of revenue for the company and this increase will have an impact on profit after tax. The Condition causes earnings per share also increased.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"151-166"},"PeriodicalIF":0.0,"publicationDate":"2016-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to: 1) Exploring the potential magnitude of zakat in Banyumas and Purbalingga; 2) Identify the payer profile ZISWA 3) Inventory problems that arise in OPZ marketing . The results of this study indicate that the potential of zakat in Banyumas district until 2012 to reach Rp 104 430, 38 990 million up to Rp. 224 525, 3382 million. Potential zakat in Purbalingga reach Rp 56.913.2666 million to Rp 122,363.5232 million. This study also shows that the achievement of the collection of zakat through OPZ is still very small compared to its potential, 0.2 to 1.37% with an average of 0.65% for Banyumas and 0.96 to 1.22 percent with a mean average 1.61 percent to Purbalingga. Muzakki generally Muslims who live in the region of OPZ, 46.7% were in the age group between 31-40 years, 60% male and 93% have some college education, 63.3% have an income between 2-5 million. They are most abundant (36.7%) worked as a civil servant, private sector employees and employers respectively of 23.3 percent. Some of the constraints faced by OPZ is public awareness in how to calculate and distribute funds through OPZ ; limited budget for the operational management of ZISWA, the shortage of human resources and competence to OPZ, dualism centralized leadership and organizational management systems, the lack of commitment to the existence of the agency board. In general OPZ yet fully run relationship marketing in increasing the amount of fundraising ZISWA. OPZ not give sufficient attention to the long time contributors. OPZ not pay attention to the level of satisfaction with the services OPZ contributor, does not have a profile database of contributors. OPZ less involved in the management of long contributor ZISWA. Few donors are willing to participate actively in the management ZISWA in OPZ. Some implications are given in this study.
{"title":"Potensi, Pencapaian Pengumpulan Zakat dan Permasalahannya di Kabupaten Banyumas dan Purbalingga","authors":"Dwita Darmawati, Alisa Tri Nawarini","doi":"10.21093/at.v1i2.531","DOIUrl":"https://doi.org/10.21093/at.v1i2.531","url":null,"abstract":"The purpose of this study was to: 1) Exploring the potential magnitude of zakat in Banyumas and Purbalingga; 2) Identify the payer profile ZISWA 3) Inventory problems that arise in OPZ marketing . The results of this study indicate that the potential of zakat in Banyumas district until 2012 to reach Rp 104 430, 38 990 million up to Rp. 224 525, 3382 million. Potential zakat in Purbalingga reach Rp 56.913.2666 million to Rp 122,363.5232 million. This study also shows that the achievement of the collection of zakat through OPZ is still very small compared to its potential, 0.2 to 1.37% with an average of 0.65% for Banyumas and 0.96 to 1.22 percent with a mean average 1.61 percent to Purbalingga. Muzakki generally Muslims who live in the region of OPZ, 46.7% were in the age group between 31-40 years, 60% male and 93% have some college education, 63.3% have an income between 2-5 million. They are most abundant (36.7%) worked as a civil servant, private sector employees and employers respectively of 23.3 percent. Some of the constraints faced by OPZ is public awareness in how to calculate and distribute funds through OPZ ; limited budget for the operational management of ZISWA, the shortage of human resources and competence to OPZ, dualism centralized leadership and organizational management systems, the lack of commitment to the existence of the agency board. In general OPZ yet fully run relationship marketing in increasing the amount of fundraising ZISWA. OPZ not give sufficient attention to the long time contributors. OPZ not pay attention to the level of satisfaction with the services OPZ contributor, does not have a profile database of contributors. OPZ less involved in the management of long contributor ZISWA. Few donors are willing to participate actively in the management ZISWA in OPZ. Some implications are given in this study.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"141-150"},"PeriodicalIF":0.0,"publicationDate":"2016-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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