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ANALISIS PENGARUH VARIABEL MAKRO TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA (BEI) Yuliana, Indah
El-QUDWAH El-Qudwah (04-2007)
Publisher : lemlit-uin malang

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Abstract

The investment growth in a country influenced by its economic growth. The higher economic growth of a country, the better prosperity of country’s people. The better prosperity is signed by the improvement of people income. It means that a larger opportunity of investment. The performance development of a company affected by internal and external factor. External factor shows that the situation of country especially involving economic, political, and social factors. The economic growth of a country can be seen from economical macro condition, including the amount of spreading money, Indonesian interest rate, and rupiah exchange. The purposes of this research are (1) to find out a macro variable (the amount of spreading money, the level of interest rate, and exchange value) to the joint stock market price index in Indonesian Stock Market, (2) to find out a dominant influence of macro variable indicator (the amount of spreading money, inflation, the level of Indonesian interest rate, exchange value) to the joint stock market in Indonesian Stock Market. This research is a quantitative research by using a descriptive method Data uses a secondary data such as the amount of spreading money, inflation, the level of Indonesian interest rate, exchange value and the joint stock market price index over the periods 2001-2007. Data collecting method is data by documentation. Data analysis method uses a double regression liner.The result of this research shows that there is a simultaneous economical macro variable to the joint stock market price index in Indonesian Stock Market. It is proven by Ftest is 434.723> Ftable 1.960 with level of significant 5%. The macro variable influence to the joint stock market price index is 95.7%, meanwhile the remains is affected by another variable out of the model. Partially, the amount of spreading money affects dominantly to the joint stock market price index in Indonesian Stock Market. Key Words:    The Amount of Spreading Money, Inflation, The Level of Indonesian Interest Rate, Exchange Value of Rupiah, and The Joint Stock Market Price Index
ANALISIS SENSITIVITAS RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM AWAL DAN AKHIR TAHUN PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yuliana, Indah
El-QUDWAH El-Qudwah (04-2008)
Publisher : lemlit-uin malang

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Abstract

An effect is so affected and inseperable from the condition of its issuing company performance (emitten). A valuation effect can be done by fundamental and technical approach. From the followers of the fundamental analysis, shares price is a reflection from related company value. The fluctuation of shares price traded in stock market determined by market force. If market asses that the issuing company of shares is in good condition, so the shares price of the company increases. On the other hand, if the company is undervalued by the market, the shares price of company decrease even it is lower than the price which is in principal market. Hence, a bargaining is in secondary market among investors determining the shares price of company. The purpose of this research is First, to analyze the sensitivity of liquidity and profitability simultaneously to the beginning and the end of the year of shares price. Second, to analyze the liquidity and profitability affecting dominantly to the beginning and the end of the year of shares price in Transportation Company listed on Indonesian Stock Market. In this research, researcher takes two hypotheses that is first, the sensitivity liquidity ratio to the beginning and the end of the year of shares price. Second, the profitability ratio affects to the beginning and the end of the year of shares price in Transportation Company listed on Indonesian Stock Market. The analysis tool used in this research, first, classical assumption test to examine the first hypothesis, Multicolinierity test, Heteroscedastisity test, Normality test. Second, it is a double regression linier analysis. From the result of this research, it can be taken that (1) the sensitivity of liquidity and profitability ratio to the beginning and the end of the year of shares price. The sensitivity great raised by liquidity and profitability variable to the beginning year of shares price in transportation service is 17.1% and the remain is 82.9% affected by another variable excluded in an equation model. Meanwhile the sensitivity great raised by liquidity and profitability variable to the end year of company shares price in transportation service is 27.3% and the remain is 72.7% affected by another variable excluded in an equation model.  (2) The liquidity ratio affects more dominantly to the beginning and the end of the year of shares price proven by the statistical value, value TTest (2.311) is bigger than TTable (2.0595). Therefore, it can be concluded that the liquidity of transportation company listed on Indonesian Stock market influecing to the beginning and the end of the year of shares price. It is compared by the profitability does not influence dominantly to the beginning and the end of the year of shares price proven by the statistical value, value TTest (-0.1,145) is lower than TTable (-2.0559), it means that if the transportation company service has a higher profitability, so it doesn’t influence the beginning and the end of the year of shares price yet.Key words: Liquidity Ratio, Profitability, The Beginning and the End of the Year of Shares price
ANALISIS HUBUNGAN SERTIFIKASI ISO 9000 DENGAN EARNING PER SHARE (EPS) PERUSAHAAN MAKANAN DAN MINUMAN DI INDONESIA Yuliana, Indah
IQTISHODUNA IQTISHODUNA (Vol 5, No 1
Publisher : fak. ekonomi

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Abstract

Pursuant to analysis result of research, hence can be pulled conclusion as follows:Mean of percentage of company which don´t have ISO certification 9000 experiencing of increase equal to 27,21% the increase smaller relative in comparison with the percentage of mean increase of sale of company which have had certificate of ISO 9000. But that increase do not enjoy by all companies owning certification. Company owning ISO certification 9000 year 1994 having the percentage of biggest improvement that is 63, 51%. Company getting ISO certification 9000 for year 1995 experiencing of the percentage of improvement equal to 9,99% and also for company which have got ISO certification 9000 for year 1996 experiencing of the percentage of degradation equal to - 0,69%.Pursuant to analysis of ANOVA known that there are difference of EPS of company which do not have ISO 9000 with company getting ISO 9000 year 1994, 1995 and 1996.Pursuant to result test Duncan can know that fourth above company category can be differentiated to become two group, first group of company getting ISO 1996, 1995 and which do not get ISO certification 9000. This matter is caused by company which don´t have ISO certification 9000 ( Mayora INDO, fresh of sea, Industrial Ultra Djaya Milk, Ades Alfindo, Endless Davomas and Multifarious Prasidina of Commercial) and company getting ISO 9000 year 1995 and 1996 owning average value of earning per share the nearbyness or one group.while second group is company which do not get ISO certification 9000 and company getting ISO 1994. Matter this means there are some companies which not yet got ISO 9000 but have value of ESP the highness that is company of Delta of Djakarta and of Multi Star of INDO.Pursuant to correlation analysis of rank spearmen´s known that earning per company share have relation with ISO certification 9000 (for company getting ISO certification 9000 in the year 1994).
INVESTASI DALAM PERSEPEKTIF ISLAM Yuliana, Indah
IQTISHODUNA IQTISHODUNA (Vol 6, No 1
Publisher : fak. ekonomi

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Abstract

Investment is a part of important thing in investment economic that is activity including risk because it faces with uncertainty element. Islam as comprehensive religion in its studying and norm manage the whole human activity in all field. Islam motivates every person for working and reaching wealth as much as possible. It allows every human to look for a wealth as much as he or she can, increase, use during it does not disturb norm of religion. Islamic economic investment is different from economic investment non Moslem. It is primarily caused in Islamic economic investment without using interest level in calculating investment. Asset or money is assessed by Allah as a fundamental tool in this life. Therefore, asset and financial capital are not allowed to gain for their selves but it should be by human effort. That is one of causes why using money in excessive interest forbidden by Al-Qur’an. Investment in Islam is muamalah activity that is very suggested because it makes asset to be productive and gives advantage for others. Investment in perspective of economic Islam is not only about profit which is gained from investment activity, but there are several motivations of investment in Islam.
KINERJA KEUANGAN PERUSAHAAN TERHADAP PENETAPAN TINGKAT SEWA OBLIGASI SYARIAH IJARAH DI INDONESIA Yuliana, Indah
IQTISHODUNA IQTISHODUNA (VOL 8, NO 1
Publisher : fak. ekonomi

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Abstract

During the period of January to July 2008, the establishment of corporate sukuk has reached 12,5 % from a total is suance of corporate bonds or at Rp. 1,62 trillion. This amount has exceeded the total sukuk issuance during 2007 which amounted to Rp. 1.03 trillion. In fact skim ijarah (rents) in value is prospective for the I’ssuer intends to issue Islamic bonds. Although ijarah Islamic bond appeared after 2 years of Islamic bonds mudarobah.. Performance and risks faced by companies in influenced by internal and external factors. Financial report is one tool to report the position of the company at a particular point in time during one period. The value of the financial statements lies in the report can be used to evaluated company’s current performance and predict future from the stand point of management, financial statement analysis will be useful to help anticipate the future and as starting point for planning steps that will improve company performance in the future. The research objective was to see the influence of the company’s financial performance against the Islamic bond lease. Research sites are in PT Kustodian sentral efek Indonesian. This research is a type of quantitative research. 
FAKTOR RISIKO KEGEMUKAN PADA WANITA DEWASA INDONESIA Diana, Rian; Yuliana, Indah; Yasmin, Ghaida; Hardinsyah, .
Jurnal Gizi dan Pangan Vol 8, No 1 (2013): Maret 2013
Publisher : Jurnal Gizi dan Pangan

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ABSTRACTThis study was aimed to analyze risk factors of overweight women aged 19—55 years in Indonesia. This study used electronic files data of the National Basic Health Research 2010 from Ministry of Health, which was designed as a cross sectional survey. A total of 57,167 women aged 19—55 years were selected for the analysis. A logistic regression was applied to analyze risk factors of overweight. The result showed that 29.4% of subjects were overweight (including obese). The significant risk factors (p<0.05) of overweight among subjects were marital status (OR for married=2.712; 95%CI:2.559—2.875), household income (OR for high income=1.566; 95%CI:1.504—1.631), living settlement (OR for urban=1.358; 95%CI:1.304—1.413), physical activity (OR for sedentary=1.213; 95%CI:1.153—1.275), energy from carbohydrate (EAC) (OR for EAC≥55%=1.119; 95%CI:1.067—1.173), and energy from sugary sweetened foods (ESF) (OR for ESF≥10%=1.100; 95%CI:1.037—1.166). Education level (OR for higher education=0.817; 95%CI:0.782—0.853) was a protective factors for overweight. This implies the importance of promoting physical activity and healthy diet, especially with sugary sweetened foods and adequate energy from carbohydrate, for preventing and controlling overweight among Indonesian adults especially women.Keywords: overweight, risk factors, sugary foods, womenABSTRAKPenelitian ini bertujuan untuk menganalisis faktor risiko kegemukan pada perempuan usia 19—55 tahun di Indonesia. Analisis ini menggunakan data elektronik dari Riset Kesehatan Dasar (Riskesdas) tahun 2010, Balitbangkes, Kementerian Kesehatan dengan desain cross-sectional. Total subjek sebanyak 57 167 perempuan usia 19—55 tahun. Regresi logistik digunakan untuk menganalisis faktor risiko kegemukan. Hasil analisis menunjukkan bahwa sebanyak 29.4% subjek mengalami kegemukan (termasuk obes). Faktor risiko (p<0.05) kegemukan pada subjek yaitu status perkawinan (OR untuk kawin=2.712; 95%CI:2.559—2.875), pendapatan rumah tangga (OR untuk pendapatan menengah ke atas=1.566; 95%CI:1.504—1.631), tipe wilayah (OR untuk perkotaan=1.358; 95%CI:1.304—1.413), aktivitas fisik (OR untuk aktivitas ringan=1.213; 95%CI:1.153—1.275), energi dari karbohidrat (EKA) (OR untuk EKA≥55%=1.119; 95%CI:1.067—1.173), serta energi dari makanan dan minuman manis (EMM) (OR untuk EMM≥10%=1.100; 95%CI:1.037—1.166). Tingkat pendidikan (OR untuk pendidikan lebih tinggi=0.817; 95%CI:0.782—0.853) merupakan faktor protektif kegemukan. Penelitian ini berimplikasi pada pentingnya mempromosikan aktivitas fisik dan diet yang sehat terutama menurunkan konsumsi makanan dan minuman manis dan konsumsi karbohidrat yang tidak berlebih untuk pencegahan dan pengendalian kegemukan.Kata kunci: faktor risiko, kegemukan, makanan manis, perempuan
A Proposal to Evaluate Training Material of Indonesia mengajar Program; Case Study: Training for Pengajar Muda Batch Fourth Yuliana, Indah; Gustomo, Aurik
Journal of Business and Management Vol 3, No 1 (2014)
Publisher : Journal of Business and Management

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Abstract

Abstract-PM’s workplace condition is very dynamic so IM need to evaluate the intensive training implementation periodically in order to the trained material to PM appropriate with the needs. This research aim to evaluate intensive training implementation which was gave to PM batch fourth. This research focus on evaluation of training PM batch fourth. Result from the research will be recommend to IM to be a consideration for the next training design. This research use qualitative method which use primary and secondary data. The primary data was gathered by interview and the secondary data was gathered from journal published, internet and data from IM which related with the research. Based on the data analysis, the results showed that there is a gap between the materials needed with the material that has been given at the intensive training. There are several competencies need more training, those are pedagogical understanding, knowledge about condition of the placement, survival skills, and leadership skills. To cover this gap, IM need to add the necessary materials and remove the less important training material. Keywords: education, training, competency, evaluation, IM, PM
KOMPARASI KINERJA OBLIGASI SYARIAH IJARAH DAN OBLIGASI KONVESIONAL PERIODE 2007–2010 Indah Yuliana Dewi Rahmawati Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang Jalan Gajayana 50 Malang Abstract In determining investment decisions Yuliana, Indah; Rahmawati, Dewi
El Dinar Vol 1, No 01 (2013): El Dinar
Publisher : UIN Maulana Malik Ibrahim Malang

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Abstract

In determining investment decisions concerning the future which is definitely or uncertain, investors are not only required to have special skills or sharpening intuition alone to face risks of the investment made. Investors should also determine the performance of the two obligations, which are more profitable to invest. These goals of study are to look at differences in the performance of Conventional and Syari’a Ijara Obligation based on nominal yield, yield to maturity, current yield and realized yield. Test conducted in this study uses an independent model analysis of t-test samples. Before testing, the initial step is to perform calculations based on the performance of the nominal yield, yield to maturity, current yield and realized yield. The result of study on statistical analysis are using independent t-test sample with significant level of 5% based on nominal variable yield, yield to maturity, current yield and realized yield. That the nominal variable yield, yield to maturity and current yield show not significant performance difference between Conventional and Syari’a Ijara Obligation. Ijara Obligation provides the average amount of fee for an investment amounting to 48.86% in 2007–2010. While Conventional Obligation can only the coupon rate of 44.99%. The yield to maturity on average Syari’a Ijara Obligation to 46.92%. From the position of current yield, which is a comparison of fees at market price. Syari’a Ijara Obligation has the highest current yield better than Conventional Obligation. Although the realized yield on the variables, Syari’a Ijara Obligation are still not be able to provide better value than the fee a Conventional Obligation. Keywords: performance, ijarah islamic obligation, conventional obligation, independent sample t-test.
MODAL INTELEKTUAL, KEUNGGULAN KOMPETITIF, DAN KINERJA KEUANGAN PADA PERUSAHAAN HIGH-IC DI INDONESIA DAN SINGAPURA Yuliana, Indah; Khoiriyah, Jam’iyyatul
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol 7, No 4 (2018): JMM November 2018
Publisher : Master of Management, Mataram University

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Abstract

 Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual (Intellectual Capital) terhadap Keunggulan Kompetitif Perusahaan (Competitive Advantage), pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan, dan pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan melalui Keunggulan Kompetitif (Competitive Advantage) dengan menggunakan pendekatan kuantitatif deskriptif. Populasi penelitian ini adalah data laporan keuangan Bursa Efek Indonesia dan Bursa Efek Singapura dan terpilih sampel melalui purposive sampling yaitu 33 perusahaan dari LQ45 di Indonesia dan 26 perusahaan dari Strait Times Index di Singapura pada tahun 2014-2016. Pengolahan data penelitian ini menggunakan analisis jalur (path analysis) dan uji asumsi klasik untuk mengukur pengaruh variable terhadap kinerja keuangan perusahaan di Indonesia dan di Singapura. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan Modal Intelektual terhadap Keunggulan Kompetitif, Modal Intelektual terhadap Kinerja Keuangan, dan Keunggulan Kompetitif mampu memediasi pengaruh Modal Intelektual terhadap Kinerja Keuangan pada tahun 2014-2016.This study aims to examine the effect of Intellectual Capital on Competitive Advantage, the effect of Intellectual Capital on Corporate Financial Performance, and the effect of Intellectual Capital on Corporate Financial Performance through Competitive Advantage (Competitive Advantage) by using a quantitative descriptive approach. The population of this study was the financial statements of the Indonesia Stock Exchange and the Singapore Stock Exchange and was selected by purposive sampling, namely 33 companies from LQ45 in Indonesia and 26 companies from the Straits Times Index in Singapore in 2014-2016. The data processing of this study uses path analysis (path analysis) and classic assumption test to measure the influence of variables on the financial performance of companies in Indonesia and in Singapore. The results showed that there was a positive and significant effect of Intellectual Capital on Competitive Advantage, Intellectual Capital on Financial Performance, and Competitive Advantage able to mediate the effect of Intellectual Capital on Financial Performance in 2014-2016.Kata Kunci :Modal Intelektual, Kinerja Keuangan, Keunggulan Kompetitif Keywords :Intellectual Capital, Financial Performance, Competitive Advantage
CADANGAN KERUGIAN PENURUNAN NILAI PADA PEMBIAYAAN MUDHARABAH (Studi Kasus: Bank Jatim Syariah Kantor Cabang Malang) Mutiara, Mas Mir’atul Mafaza; Slamet, Slamet; Yuliana, Indah
Islamic Economics Quotient: Journal of Economics & Business Sharia Vol 1, No 2 (2018)
Publisher : Pascasarjana Uin Maulana Malik Ibrahim Malang

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TujuanPenelitian ini bertujuan untuk Penelitian ini mendeskripsikan perhitungan dan pembentukan dana CKPN menurut aturan perbankan berdasarkan Pedoman Akuntansi Perbankan Indonesia, aturan pajak berdasarkan Peraturan Menteri Keuangan No.81/PMK.03/2009 dan PSAK 105 Paragraf 21Secara rinci tujuannya sebagai berikut: (a) menghitung dana cadangan kerugian penurunan nilai pada pembiayaan mudharabah dengan menggunakan tiga pedoman perhitungan dan pembentukan CKPN yaitu aturan perbankan, aturan perpajakan dan aturan PSAK No.105 paragraf 21 di Bank Jatim Syariah Kantor Cabang Malang, (b) mendeskripsikan kebijakan pengembalian dana cadangan kerugian penurunan nilai pada pembiayaan mudharabah jika nasabah mengalami wanprestasi.Desain/metodologi/pendekatanMetode penelitian atau pendekatan yang digunakan adalah kualitatif dan deskriptif kuantitatif. Pengumpulan data dilakukan dengan teknik wawancara semi terstruktur, observasi terus terang atau tersamar, dan dokumentasi. Teknik analisis data dalam penelitian ini peneliti menganalisis perhitungan dana CKPN. Pengecekan keabsahan data dengan melakukan triangulasi dan untuk menguji kredibilitas data dilakukan dengan cara mengecek data kepada sumber yang sama dengan teknik yang berbeda (wawancara, observasi dan dokumentasi).Hasil temuanHasil penelitian menunjukkan bahwa: (a) perhitungan dana cadangan kerugian penurunan nilai pada pembiayaan mudharabahdengan menggunakan tiga pedoman perhitungan dan pembentukan CKPN yaitu: Pertama, hasil perhitungan dana CKPN pada pembiayaan mudharabah sebesar Rp. 1.951.692 (dalam jutaan rupiah). Kedua, hasil perhitungan dana CKPN pada pembiayaan mudharabahsebesar Rp.1.240.022 (dalam jutaan rupiah). Ketiga, hasil perhitungan dana CKPN pada pembiayaan mudharabahsebesar Rp.1.265.467 (dalam jutaan rupiah), (b) Kebijakan pengembalian dana CKPN pada pembiayaan mudharabahdi Bank Jatim Syariah KC Malang sebagai berikut: kebijakan Bank Jatim Syariah KC Malang dalam menghitung dana CKPN terhadap kolektibilitas pembiayaan wanprestasi sebesar 100%, hal itu menunjukkan bahwa Bank menanggung 100% kerugian pembiayaan mudharabah yang terjadi.Keterbatasan penelitian(1)Peneliti hanya menggunakan tiga pedoman dalam menghitung dan membentuk dana CKPN, yaitu: aturan perbankan, aturan perpajakan dan aturan PSAK No.105 paragraf 21. Sebaiknya, untuk penelitian selanjutnya peneliti dapat menghitung dan membentuk dana CKPN dengan menggunakan 6 (enam) pedoman, yaitu: pertama, aturan perbankan berdasarkan Pedoman Akuntansi Perbankan Indonesia. Kedua, aturan perpajakan berdasarkan Peraturan Menteri Keuangan No.81/PMK.03/2009. Ketiga, PSAK 50 (revisi 2006). Keempat, PSAK 55 (revisi 2011). Kelima, PSAK No.105 paragraf 21. Keenam, Konsep Ekspektasi Kerugian Kredit (expectation loss).(2) Peneliti hanya mengambil objek penelitian atau latar penelitian pada satu Bank saja, yaitu Bank Jatim Syariah KC Malang. Sebaiknya, untuk penelitian selanjutnya peneliti dapat mengambil objek pnelitian atau latar penelitian dapat menggunakan beberapa Bank Syariah. Sehingga data yang di dapat pun semakin baik.Implikasi praktisPenelitian ini diharapkan dapat menjadi bahan pertimbangan bagi praktisi Bank Syariah dalam menentukan kebijakan mengenai perhitungan dan pembentukan dana CKPN dengan menggunakan tiga pedoman yaitu: aturan perbankan, aturan perpajakan dan aturan PSAK No.105 paragraf 21.Dengan adanya standar akuntansi tersebut, maka akan meningkatkan keandalan, keterbandingan dan representative faithfullnes. Dan transparansi terhadap pelaporan keuangan bank akan meningkat.Implikasi sosialPenelitian ini diharapkan memberikan gambaran dan pemahaman kepada masyarakat dalam menghitung dan membentuk dana CKPN. Sehingga dapat memperluas dan memberikan sumbangsih ilmu pengetahuan dalam bertransaksi di Bank Syariah.Orisinalitas/nilai(1) Berdasarkan penelusuran yang telah peneliti lakukan terhadap penelitian-penelitian yang telah ada. Peneliti belum menemukan adanya penelitian secara khusus mengenai dana cadangan kerugian penurunan nilai pada pembiayaan mudharabah di Bank Jatim Syariah Kantor Cabang Malang. Meski demikian, akan tetapi ada beberapa penelitian terdahulu yang secara umum berkaitan dengan penelitian yang akan peneliti lakukan.(2) Jika menelaah dari metodologi penelitian terdahulu bahwa para peneliti tersebut menggunakan jenis penelitian dengan metode komparatif, metode deskriptif kuantitatif, metode desktiptif dan metode kuantitatif. Adapun orisinalitas pada penelitian ini adalah peneliti meneliti perhitungan dan pembentukan dana CKPN pada pembiayaan mudharabah dengan menggunakan beberapa pedoman yang sesuai standar akuntansi keuangan yang berlaku, yaitu: pertama, aturan perbankan berdasarkan Pedoman Akuntansi Perbankan Indonesia. Kedua, aturan perpajakan berdasarkan Peraturan Menteri Keuangan No.81/PMK.03/2009. Ketiga, PSAK No.105 paragraf 21. Dan selain itu peneliti juga menggunakan jenis penelitian dengan metode kualitatif dan deskriptif kuantitatif.Kata kunci:  Dana Cadangan Kerugian Penurunan Nilai, Pembiayaan Mudharabah.