Objectives : This study aims to analyze the factors that influence Financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The dependent variable in this research is Financial distress, while the independent variables include liquidity represented by the Current Ratio, Leverage represented by the Debt to Asset Ratio…
"Goal Methode Fact/Finding : This study aims to determine the effect of providing QRIS in front of stores on consumer purchasing interest in Bogor Regency, with a focus on three main factors, namely convenience (perceived ease of use), speed (speed), and security (security) in influencing consumer decisions to transact using QRIS. : This study employed a quantitative met…
Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the …
Objectives : This design aims to create an accounting information system based on Artificial Intelligence and a website to improve efficiency, accuracy, and security in the recording and financial reporting process. In designing this system, the researchers attempted to demonstrate how AI integration can identify risks, detect transaction errors, and strengthen the quality of the re…
"The aim of this study is to find the best model in predicting the occurrence of delisting in Islamic stocks by comparing three types of models, Logistic Regression, Artificial Neural Network (ANNs) and Support Vector Machines (SVM) in the companies listed on the Indonesian Syariah Stock Index (ISSI) in the period 2012 - 2018. With the variables ROA, ROE Leverage, Debt to Equity, Quic…
"The problem of financing for large, medium and small contractors is on the need for working capital in project implementation. The cost of capital for bank loans is currently still high and burdensome for the entrepreneurs. This study aims to determine model of project financing that can be applied to bridge the need of funding support for small medium property enterprises and yet the …
"Islamic Boarding Schools stand in an environment that deals directly with the community. Many Islamic boarding schools become a pride that provides balanced learning between the world and the hereafter, even many Islamic boarding schools that have economic activities such as cooperatives, agriculture, animal husbandry and so on. One of the largest Sharia Savings and Credit Cooperatives…
Spin off is separation of the sharia unit into a new company independent from its conventional parent. Spin off is a strategic issue for sustainability and development of Islamic financial institutions including Sharia Insurance. Independence and focus on the spin off process are positive. However, the economies of scale for stability and sustainable growth become challenges. The prob…
BMT merupakan lembaga keuangan mikro syariah yang cukup dikenal oleh sebagian masyarakat, baik melalui produk keuangan maupun sosial. Produk keuangan yang dimiliki BMT pun sudah bervariasi sehingga menjadi alternatif akses keuangan bagi masyarakat. Oleh karenanya, BMT harus dapat mengelola dana dengan baik agar risiko likuiditas tetap terkendali sehingga dapat memenuhi kebutuhan masya…
This study aims to analyze the effect of market risk premium and exchange rate on the return of Jakarta Islamic Index . By using the Vector Autoregression (VAR) method, this study utilizes time series monthly data from January 2008 to December 2018. This paper finds that market risk premium has no significant effect on the return of Jakarta Islamic Index, while exchange rate has a signi…