http://jurnal.stiemuhcilacap.ac.id/index.php/je511/issue/feed JURNAL EKONOMI 2022-08-31T22:07:54+07:00 Nina Fivi Oktavia institusi@stiemuhcilacap.ac.id Open Journal Systems <p>Jurnal Ekonomi (JEKO)&nbsp;STIE Muhammadiyah Cilacap&nbsp;mempublikasikan artikel ilmiah yang memuat hasil penelitian dan pengabdian kepada masyarakat mengenai ilmu-ilmu ekonomi, manajemen dan akuntansi.</p> http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/164 PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UTANG TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2022-08-31T14:11:08+07:00 Dini Octaviani Octavianidini0@gmail.com Damayanti Damayanti damayanti_rahmania@yahoo.co.id <p><em>This study aims to prove the effect of company size, profitability and debt on the value of food and beverage companies listed on the Indonesia Stock Exchange. The population used is all food and beverage companies listed on the IDX. The data collection technique in this study was carried out using the documentation method with the sampling method, namely the purposive sampling method, obtained a sample of 8 companies with a total of 40 observations. The data analysis technique used by the researcher was multiple linear regression analysis. The results of the study indicate that the size of the company has no significant positive effect on the value of food and beverage companies listed on the Indonesia Stock Exchange. Profitability has a significant positive effect on the value of food and beverage companies listed on the Indonesia Stock Exchange. Debt has an insignificant negative effect on the value of food and beverage companies listed on the Indonesia Stock Exchange. The determination test shows the adjusted R<sup>2 </sup>value of 0.344, meaning that the firm value variable can be explained by the three independent variables of firm size, profitability and debt of 34.4%, while the remaining 65.6% in this study is explained by other factors not included in the regression model.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords:</em></strong> <em>firm value, firm size, profitability, debt</em></p> 2022-08-31T14:11:08+07:00 Copyright (c) 2022 JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/165 PENGARUH LIKUIDITAS, KAPASITAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2022-08-31T14:16:15+07:00 Dewi Suci Wahyuni Dsuci634@gmail.com Damayanti Damayanti damayanti_rahmania@yahoo.co.id <p><em>This study aims to prove the effect of liquidity, operating capacity and firm size on the prediction of financial distress of textile companies listed on the IDX for the 2016-2020 period. The population used in this study are textile companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population of the company is 43, while the sample used is 18 samples of textile companies listed on the BEI. There were 58 observations (63.7%) who did not experience financial distress and there were 32 observations (35.2%) who experienced financial distress. The sample selection technique used purposive sampling. The data analysis technique used logistic regression analysis. The results of this study indicate that Liquidity (CR) has an insignificant negative effect on financial distress, Operating Capacity (TAT) has an insignificant negative effect on financial distress. While company size has a positive and insignificant effect (LN) Cox Snell's R Square value is 0.133 and Negelkerke's R Square value is 0.183 as the variability of the dependent variable, namely financial distress can be explained by independent variables which include liquidity (CR), operating capacity (TAT), size company (LN) 18.3% while 81.7% is explained by variations of other variables that are not explained in this study.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords: Liquidity, Operating Capacity, Company Size, Financial Distress.</em></strong></p> 2022-08-31T14:16:15+07:00 Copyright (c) 2022 JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/168 PENGARUH KEPATUHAN SYARIAH, DEWAN PENGAWAS SYARIAH, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2017 – 2020 ) 2022-08-31T14:37:49+07:00 Sonah Resmawati daprilianisonah@gmail.com Eri Kristanto erikrist@stiemuhcilacap.ac.id Sutarti Sutarti esihjayanti@stiemuhcilacap.ac.id <p><em>This study aims to determine the effect of </em><em>sharia compliance as proxied by profit sharing ratio, islamic income ratio, and zakat performance ratio, sharia supervisory board, and audit commitee on financial performance (Empirical Study on Islamic Commercial Banks Registered with the Financial Authority (OJK) for the 2017 – 2020 period). </em><em>The sampling technique used is </em><em>purposive</em><em> sampling. The type of data used is secondary data and the total sample used in this study is </em><em>8 Islamic Commercial Banksare used as samples. Statistical analysis in this study used multipled linier regression. The result of this study indicate that, Sharia Compliance as a proxied by Profit Sharing Ratio has no effect on Financial Performance, Islamic Income Ratio has no effect on Financial Performance, Zakat Performance Ratio has negative effect on Financial Performance. Sharia Supervisory Board</em><em> has </em><em>no </em><em>effect </em><em>on Financial Performance</em><em>. </em><em>Audit Commitee has no effect on Financial Performance</em><em>.</em><em> Sharia Compliance, Sharia Supervisory Board, and Audit Commiteeno effect</em><em> the</em><em> Financial Performance</em><em>.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em>&nbsp;&nbsp;&nbsp;&nbsp; </em><em>Sharia Compliance, Sharia Supervisory Board, Audit Commitee, Financial Performance.</em></p> 2022-08-31T14:37:48+07:00 Copyright (c) 2022 JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/169 PENGARUH DEVIDEN PER SHARE, RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PERUSAHAAN JASA KONSTRUKSI YANG TERCATAT DI BURSA EFEK INDONESIA (PERIODE 2017-2019) 2022-08-31T14:44:21+07:00 Regita Hana Septi esihjayanti@stiemuhcilacap.ac.id Esih Jayanti esihjayanti@stiemuhcilacap.ac.id Zamroni husenandies@yahoo.co.id <p><em>This study aims to examine the effect of dividends per share, return on equity, and net profit margin on stock prices listed on the Indonesia stock exchange. The sample in this study was 15 companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The results of this study were collected through secondary data from the source www.idx.co.id and analyzed using multiple linear regression analysis. This research method was carried out by purposive sampling. The data quality test used in this study is descriptive statistics. To test the hypothesis in this study using the t test and f test.</em></p> <p><em>&nbsp;</em></p> <p><em>The data obtained from the research results show that dividend per share has no significant effect on the stock price of construction service companies listed on the Indonesia Stock Exchange for the period 2017-2019 with tcount &lt;ttable = 1.708 &lt;2.019 and a sig value of 0.095&gt; 0.005. Return On Equity has no significant effect on the Stock Price of Construction Service Companies listed on the Indonesia Stock Exchange for the period 2017-2019 with tcount &lt;ttable = -1.491 &lt;2.019 and sig value 0.144&gt; 0.005. Net Profit Margin has a significant effect on the Stock Price of Construction Service Companies listed on the Indonesia Stock Exchange for the period 2017-2019 with tcount &lt;ttable = -2.427&gt; 2.019 and a sig value of 0.020 &lt;0.005. and Dividend Per Share, Return On Equity, and Net Profit Margin have a significant effect on the Stock Price of Construction Service Companies listed on the Indonesia Stock Exchange for the period 2017-2019 with fcount&gt; ftabel = 3.301&gt; 2.83 and a sig value of 0.030 &lt;0.005.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: Dividend Per Share, Return On Equity, Net Profit Margin and Stock Price</em></p> 2022-08-31T14:44:20+07:00 Copyright (c) 2022 JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/167 PENGARUH KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN 2022-08-31T14:50:39+07:00 Kristanti Rahman kristantirahman@stiemuhcilacap.ac.id Aniza Husniatul Mardiyah esihjayanti@stiemuhcilacap.ac.id <p><em>This study aims to analyze the Effect of Managerial Ownership, Audit Quality, and Leverage on the Integrity of Financial Statements (Study on Islamic Commercial Banks Registered with the Financial Services Authority for the Period 2016-2020).</em></p> <p><em>The population of this study is Sharia Commercial Banks Registered with the Financial Services Authority (OJK) for the 2016-2020 period. Technical sampling using purposive sampling. The type of data used is secondary data and obtained 6 Sharia Commercial Banks which are used as samples. Statistical analysis in this study used multiple linear regression.</em></p> <p><em>The results of this study show that: Managerial Ownership does not affect the Integrity of Financial Statements, Audit Quality affects the Integrity of Financial Statements, Leverage affects the Integrity of Financial Statements.</em></p> <p><em>The suggestion of this study, for the researcher can then replace the object of research, add the latest research period, add other independent variables, such as institutional ownership, liquidity, audit committee and auditor independence.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords : Managerial Ownership, Audit Quality, Leverage, Financial Statement Integrity.</em></strong></p> <p><strong><em>&nbsp;</em></strong></p> 2022-08-31T00:00:00+07:00 Copyright (c) 2022 JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/170 ANALISIS PENGARUH RETURN ON ASSET (ROA), FINANCING TO DEPOSIT RATIO (FDR), DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP BAGI HASIL DEPOSITO MUDHARABAH (Pada Bank Umum Syariah di Indonesia yang terdaftar di OJK Tahun 2015-2018) 2022-08-31T14:57:05+07:00 Retno Wulandari Ndari2528@gmail.com Rokhmah Agus Ciptaningsih rokhmahagus8@gmail.com <p><em>This study aims to determine: the effect of Return On Asset (ROA), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) on Profit sharing mudharabah deposits The population of this study is the Islamic commercial banks in the 2015-2018 period.</em> <em>Determination of the sample using the purposive sampling method. The type of data used in secondary. The data analysis method used is multiple linear regression analysis.</em> <em>The result of this study indicate that: Return On Asset (ROA) does not affect profit sharing mudharabah deposits, Financing to Deposit Ratio (FDR) affect profit sharing mudharabah deposits, Capital Adequacy Ratio (CAR) does not affect profit sharing mudharabah deposits</em><em>. </em><em>The following suggestions are given: 1. Research object can be expanded, 2.This research can be an additional reference for the campus literature, 3. Islamic commercial banks are advised to pay attention to Return On Asset (ROA), Financing to Deposit Ratio (FDR), Capital Adequancy Ratio (CAR</em><em>).</em></p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords :&nbsp; </strong><em>Return On Asset (ROA), Financing to Deposit Ratio (FDR), Capital Adequacy </em></p> 2022-08-31T00:00:00+07:00 Copyright (c) 2022 JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/173 PENGARUH MORALITAS, ASIMETRI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN DANA DESA PADA KECAMATAN KROYA KABUPATEN CILACAP 2022-08-31T21:43:35+07:00 Tri Nurindahyanti Yulian iin_yulian@stiemuhcilacap.ac.id Kristanti Rahman kristantirahman@stiemuhcilacap.ac.id <p><em>This study aims to determine the effect of morality, information asymmetry, and internal control on the tendency of village fund fraud in Kroya sub-district, Cilacap district. The population of this research is Kroya District, Cilacap Regency. The sampling technique used is purposive sampling, the type of data used is primary data from 51 respondents in 17 sub-districts in Kroya District, Cilacap Regency. The results of this study indicate that: Morality has no effect on the tendency to fraud. Information asymmetry has no effect on the tendency to fraud. Internal Control affects the Fraud Tendency.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords: </em></strong><em>Morality, Information Asymmetry, Internal Control, Fraud Tendency.</em></p> <p><em>&nbsp;</em></p> 2022-08-31T21:43:35+07:00 Copyright (c) 2022 JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/175 PENERAPAN PSAK NO.105 ATAS SISTEM PEMBIAYAAN SYARIAH MUDHARABAH (STUDI KASUS PADA KSPPS BMT AHSAN BAROKAH MADANI CILACAP) 2022-08-31T22:07:54+07:00 Wignyo Mudiharso wignyomudiharso@gmail.com Tri Nurindahyanti Yulian iin_yulian@stiemuhcilacap.ac.id Kinasih Rahma Dea esihjayanti@stiemuhcilacap.ac.id <p><em>This study aims to determine whether the application of transaction accounting in mudharabah financing applied by KSPPS BMT Ahsan Barokah Madani Cilacap is in accordance with PSAK No. 105. This research was conducted in KSPPS BMT Ahsan Barokah Madani Cilacap. The techniques of collecting the date carried by interviews, observations, documentation and literature by review using qualitative descriptive analysis methode it is to describe the application of PSAK No.105 on the mudharabah sharia financing system in KSPPS BMT Ahsan Barokah Madani. The results of this study indicate that: The application of PSAK No.105 On the Mudharabah Financing System in KSPPS BMT Ahsan Barokah Madani, especially in the accounting implementation of the mudharabah sharia financing system, it is in accordance with PSAK No.105.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords: </em></strong><em>Application of PSAK 105, Sharia Financing, Mudharabah Financing</em></p> 2022-08-31T22:07:54+07:00 Copyright (c) 2022 JURNAL EKONOMI