Garuda - Garba Rujukan Digital

Analisis Pengaruh Pembiayaan Murabahah, Tingkat Bagi Hasil Dan Suku Bunga Acuan BI Terhadap Volume Pembiayaan Mudharabah Perbankan Syariah Di Indonesia (Periode 2016-2018) Widyastuti, Emy
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6071

The purpose of this study is to analyze the influence of murabahah financing, profit-sharing rate and BI rate on the volume of Islamic banking mudharabah financing in Indonesia during the period of 2016-2018. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2016-2018. The data analysis method used in this study is multiple linear regression to find the effect of each variable on the volume of mudharabah financing of Islamic banking in Indonesia. The results showed that simultaneously murabahah financing variables, profit-sharing rates, and BI reference interest rates influenced mudharabah financing. While partially murabahah financing variable and BI reference interest rate have a significant negative effect on mudharabah financing, while the interest rate variable has a significant positive effect on mudharabah financing. The limitation of this study is that it uses a few variables so that it has not been able to show the full variables that affect mudharabah financing volume.

Urgensi Optimalisasi Pembiayaan Mudharabah sebagai Core Product Perbankan Syariah Indonesia Widyastuti, Emy
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 2 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v8i2.4024

This study aims to examine the urgency of optimizing mudharabah financing as a core product of Islamic banking in Indonesia. Mudharabah financing is one of the financing products in Islamic banking that uses a profit sharing scheme (PLS-Profit and Loss Sharing). This profit sharing becomes the identity of an Islamic bank and distinguishes it from the interest on conventional banks. In practice, mudharabah financing is rarely implemented and has the smallest proportion of the total financing channeled by Islamic banking. The method used in this research is exploratory descriptive qualitative to examine the urgency of optimizing the Islamic banking mudharabah financing in Indonesia. OJK (Financial Services Authority) data for 2019 shows the amount of mudharabah financing disbursed amounted to 5.41 trillion while murabahah financing amounted to 121.04 trillion of the total financing amounting to 219.67 trillion. This alarming condition requires all parties to participate in efforts to optimize mudharabah financing as productive financing which is believed to be ideal by fiqh experts because of the fairness in it. Keywords: mudharabah financing, Islamic banking, Islamic economics

Determinan Terjadinya Kecurangan (Fraud) pada Pengelolaan Dana Desa (Studi Pada Pemerintah Desa Kab. Semarang) Widyastuti, Emy; Sari, Dwi Noviana
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15390

Sebagai sebuah lembaga yang melayani masyarakat, pemerintah desa berkewajiban untuk mempertanggungjawabkan keuangan negara yang dikelolanya. Namun berdasarkan data, masih banyak ditemui praktik kecurangan (fraud) yang terjadi dalam pemerintahan desa. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi terjadinya kecurangan (fraud) dalam pengelolaan dana pemerintahan desa. Analisis data dilakukan melalui regresi linier berganda. Data penelitian berupa data primer melalui instrumen kuisioner dengan convenience sampling sebagai teknik yang digunakan dalam pengambilan sampel penelitian. Secara parsial hasilnya menunjukkan variabel penyajian laporan keuangan desa dan pengendalian internal tidak berpengaruh terhadap terjadinya kecurangan (fraud). Sedangkan budaya etis organisasi dan religiusitas berpengaruh negatif terhadap terjadinya kecurangan (fraud).

Analisis Determinan Inklusi Keuangan Syariah pada Generasi Milenial di Kota Salatiga Widyastuti, Emy; Iqmahanis Afisa
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.21906

This research aims to determine the influence of sharia financial literacy, financial technology, gender, age, education and income on sharia financial inclusion in the millennial generation of Salatiga City. This type of research is quantitative research using primary data in the form of questionnaires. The sample selected was 100 millennial generation respondents from Salatiga City using purposive sampling. The data analysis technique uses multiple linear regression with research results showing that sharia financial literacy and financial technology have a positive and significant effect on sharia financial inclusion, gender has an insignificant negative effect on sharia financial inclusion, age has a significant negative effect on sharia financial inclusion, education and income positive and insignificant effect on sharia financial inclusion.

Accelerating Digital Banking Transformation Through User Acceptance: a study on the Millennial Cultural Arinta, Yusvita Nena; Widyastuti, Emy
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.74-87

This study aims to examine a conceptual model that explains the main factors that influence the behavioural intention of the millennial generation in their acceptance of the use of digital banking. The conceptual model is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), with experience as a moderating variable. The modelling was carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) equation to analyze the data collected from the questionnaires filled out by the respondents. The research results show that behavioural intentions are significantly influenced by performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, and habit. Social influence and price value are not factors that contribute to the cultural behaviour intention of the millennial generation towards accepting the use of digital banking. In line with hypothesis testing, moderation testing with experience as a moderating variable that has no influence is social influence and price value. This study offers the banking sector to design and market products through technological innovation that can become a competitive advantage, thereby increasing the digital banking acceptance of the millennial generation in Central Java.

CONTRIBUTION OF FOREIGN DEBT, SUKUK, AND BONDS IN INDONESIA'S ECONOMIC GROWTH Maharani, Devi Widhia; Widyastuti, Emy
Jurnal Ekonomi dan Bisnis Airlangga Vol. 34 No. 1 (2024): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V34I12024.64-76

Introduction: Indonesia's economic growth experiences unstable conditions from year to year, The study explores their impact on Indonesia's inability to overcome government spending problems by comparing three alternative sources of Indonesian state income to support economic growth, namely foreign debt, Sukuk, and bonds. Methods: The research uses a quantitative approach derived from secondary data in the form of time series data. Foreign debt has a negative effect on Indonesia's economic growth, while sukuk and bonds have a positive effect on Indonesia's economic growth. Results: The simultaneous result is 0.948, meaning that the independent variables (foreign debt, Sukuk, and bonds) have an influence and can be explained by 94.8% of Indonesia's economic growth. Meanwhile, the remaining 5.2% is explained by other variables that are not in this research. This indicates that the foreign debt sukuk and bonds variables have a big influence on Indonesia's economic growth in 2016-2023. Conclusion and suggestion: Foreign debt must be controlled properly by the state so that an economic crisis does not occur in Indonesia. Apart from that, the government must increase the issuance of sukuk and bonds to meet the needs of the deficit APBN.

ASSET REVALUATION AS A MODERATION VARIABLE FACTORS THAT AFFECT THE VALUE OF THE COMPANY Khofifah, Fitri; Widyastuti, Emy
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.32561

This study aims to determine the effect of Liability, Investment Opportunity Set and Fixed Asset Intensity on Firm Value with Asset Revaluation as a moderating variable. The case study was conducted on manufacturing companies listed in the Jakarta Islamic Index (JII) for the 2017-2021 period. This study uses a quantitative approach with a population of 8 manufacturing companies whose shares are listed in the JII. The sample used was 40 selected through the Purposive Sampling method. This study uses secondary data analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results of the study indicate that liability has a positive insignificant effect on firm value, Investment Opportunity Set has a positive significant effect on firm value, Fixed Asset Intensity has a negative insignificant effect on firm value, asset revaluation cannot moderate liability, Investment Opportunity Set and Fixed Asset Intensity on firm value

Exploring Muslim Gen Z’s Financial Behavior: Roles of Islamic Literacy, Emotion Coping, and Self-Efficacy Widyastuti, Emy; Mumtaz, Ni'am Al; Zahra, Karima
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3760

The increasing complexity of modern life has made effective financial management an urgent challenge. This condition is particularly evident among Generation Z, who are vulnerable to consumptive behavior and instant lifestyle trends. This study explores and analyzes financial management behavior determinants through Islamic financial literacy and emotional coping involving financial self-efficacy as a moderating factor. The study was implemented in Salatiga using a quantitative approach. Questionnaires were distributed to obtain accurate primary data. The target population is Muslim Generation Z and, domiciled in Salatiga. The sample will be taken using a purposive sampling technique, and 100 respondents will be selected to obtain a representative sample. The findings through Structural Equation Modeling (SEM) PLS explain that Islamic financial literacy and emotional coping significantly contribute to improving good financial management in Muslim Gen Z. However, self-confidence depicted through financial self-efficacy is not enough to encourage a Muslim's financial literacy to manage their finances. Financial management for Muslim Gen Z will be influenced by their financial literacy, which is driven by self-efficacy. These findings contribute to the development of literature on financial behavior involving factors in the context of Islamic finance along with emotional factors, which are currently rarely studied.

Pengaruh social media marketing, online customer review, dan religiusitas terhadap keputusan pembelian konsumen shopee di masa pandemi Covid-19 dengan minat beli sebagai variabel intervening Ngadimen, Ahmad Nurrokhim; Widyastuti, Emy
Journal of Management and Digital Business Vol. 1 No. 2 (2021): Journal of Management and Digital Business
Publisher : Nur Science Institute

The purpose of this study was to determine the effect of social media marketing, online customer reviews, and religiosity on Shopee consumer purchasing decisions during the Covid-19 pandemic, with purchase intention as an intervening variable. This type of research is a quantitative study with a population of Shopee consumers scattered randomly in Indonesia. The sampling technique in this study used purposive sampling, totaling 100 respondents. Method analysis data use path analysis. Statistical test results show that social media marketing, online customer reviews, and religiosity have no significant positive effect on purchasing decisions. Then social media marketing and online customer reviews have a positive and significant effect on buying interest, while religiosity has a positive and insignificant effect on buying interest. Buying interest can mediate the influence of social media marketing and online customer reviews on purchasing decisions. However, buying interest cannot mediate the influence of religiosity on purchasing decisions.

Analisis Determinan Inklusi Keuangan Syariah pada Generasi Milenial di Kota Salatiga Widyastuti, Emy; Iqmahanis Afisa
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.21906

This research aims to determine the influence of sharia financial literacy, financial technology, gender, age, education and income on sharia financial inclusion in the millennial generation of Salatiga City. This type of research is quantitative research using primary data in the form of questionnaires. The sample selected was 100 millennial generation respondents from Salatiga City using purposive sampling. The data analysis technique uses multiple linear regression with research results showing that sharia financial literacy and financial technology have a positive and significant effect on sharia financial inclusion, gender has an insignificant negative effect on sharia financial inclusion, age has a significant negative effect on sharia financial inclusion, education and income positive and insignificant effect on sharia financial inclusion.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search