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All Journal Jurnal Ilmu Sosial dan Humaniora AJIE (Asian Journal of Innovation and Entrepreneurship) Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) al-Uqud : Journal of Islamic Economics Jurnal Abadimas Adi Buana Majalah Ekonomi Jurnal Penamas Adi Buana J-MACC : Journal of Management and Accounting JURNAL MANAJEMEN BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Budimas : Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam Jurnal EMA (Ekonomi Manajemen Akuntansi) GREENOMIKA Edu Cendikia: Jurnal Ilmiah Kependidikan Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Sustainable : Jurnal Akuntansi Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam
Taudlikhul Afkar
Universitas PGRI Adi Buana Surabaya
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TEST OF DIFFERENCES IN THE ABILITY OF ISLAMIC BANKS IN INDONESIA TROUGH EQUITY MANAGEMENT TO EARN PROFIT Fauziyah, Fauziyah; Afkar, Taudlikhul
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3850

Abstract

Knowing the differences in the ability of Islamic banks in Indonesia in managing equity to earn profit is the goal in this research. Quantitative approach to this research with a population of 14 Islamic commercial banks as well as the research sample. The sampling technique used a saturated sample by using all members of the population as the research sample. The data used for comparison is before and during the COVID-19 pandemic in 2018-2021 in a time series. The findings of this study indicate that there is an increase in the ability of Islamic banks to manage their equity to earn a profit, but the increase is not statistically significant so that it can be said that there is no difference in the level of profitability before and during the COVID-19 pandemic. it means that Islamic banks have the potential to increase profitability when there is a financial recession as in the current state of the covid-19 pandemic.
EFEKTIVITAS PENGENDALIAN PREVENTIF, PENGENDALIAN DETEKTIF, DAN PENGENDALIAN REPRESIF TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI afkar, taudlikhul
Majalah Ekonomi Vol 21 No 2 Desember (2016)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Abstrak Kecurangan Akuntansi dapat dilatarbelakangi oleh moralitas individu yang kurang memahami arti kejujuran dalam konsep akuntabilitas. Perlu adanya pengendalian yang baik agar organisasi berjalan dengan baik dan tidak mengalami kerugian karena adanya kehiangan aset dalam berbagai bentuk. Penelitian ini bertujuan untuk mengetahui efektifitas pengendalian yang dilakukan oleh Koperasi Jasa Keuangan Syariah di Jawa Timur dengan cara pengendalian preventif, pengendalian detektif, dan pengendalian represif dalam mencegah terjadinya kecurangan akuntansi dengan cara mengetahui pengaruh masing-masing variabel. Hasil penelitian ini menunjukkan bahwa secara parsial pengendalian detektif dan pengendalian represif dapat menncegah terjadinya kecurangan akuntansi dengan efektifitas masing-masingg sebesar 71.2% dan 72.4%. Sedangkan pengendalian Preventif tidak efektif dalam mencegah terjadinya kecurangan akuntansi dengan ketidakefektifan penerapannnya sebesar 19.6%. Secara simultan pengendalian preventif, pengendalian detektif, dan pengendalian represif dapat mencegah kecurangan akuntansi dengan tingkat efektifitas sebesar 84.6% Kata Kunci : Pengendalian Preventif, Pengendalian Detektif, Pengendalian Represif, Kecurangan Akuntansi
THE INFLUENCE OF ANTI-CORRUPTION VALUES IN HONESTY, AWARENESS, AND INDEPENDENCE ON THE APPLICATION OF THE PRINCIPLES OF ISLAMIC FINANCIAL SYSTEM afkar, taudlikhul; Miradji, Moch. Afrizal; Hariawan, Ferry
Majalah Ekonomi Vol 23 No 1 (2018): Juli 2018
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

This study aims to explain the influence of anti-corruption values ​​in honesty, awareness, and independence on the implementation of principles of Islamic financial system. Sampling technique using proportional random sampling obtained by 45 respondents from all employees of Sharia Commercial Bank in East Java. The data analysis technique using multiple linear regression because there are four variables in this research. The results showed that the value of anti-corruption values ​​in the value of honesty, caring values, and the value of independence partially or simultaneously able to give a positive influence on the application of principles of Islamic financial system. However it should be noted on the value of independence because the results showed not in line with the implementation of Islamic financial system principles
PENGARUH ARUS KAS OPERASIONAL, ARUS KAS INVESTASI DAN ARUS KAS PENDANAAN TERHADAP LIKUIDITAS PERUSAHAAN ASURANSI YANG TERDAFTAR PADA BEI Hidayati, Rizka; Utomo, Sigit Prihanto; Afkar, Taudlikhul
Majalah Ekonomi Vol 24 No 1 (2019): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Likuiditas merupakan hal yang tidak bisa lepas dalam bisnis perusahaan untuk mempertahankan eksistensi dan perkembangannya di dunia usaha. Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasional, arus kas investasi dan arus kas pendanaan terhadap likuiditas pada perusahaan asuransi. Data yang digunakan adalah data sekunder berupa neraca dan laporan arus kas perusahaan asuransi yang terdaftar di BEI tahun 2013-2017. Sampel penelitian ini terdiri dari 7 perusahaan. Data yang telah terkumpul diproses menggunakan uji asumsi klasik dan dilakukan pengujian hipotesis. Pengujian dilakukan dengan model regresi linier berganda, uji t dan F. Hasil penelitian menunjukkan bahwa arus kas operasional secara parsial berpengaruh terhadap likuiditas. Arus kas investasi, dan pendanaan secara parsial tidak berpengaruh terhadap likuiditas, namun secara simultan arus kas operasional, arus kas investasi dan arus kas pendanaan berpengaruh signifikan terhadap tingkat likuiditas.
ANALISIS KREDIT MACET, HUTANG JANGKA PANJANG, DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PERBANKAN SYARIAH Ulva, Maulidah; Utomo, Sigit Prihanto; Afkar, Taudlikhul; Subakir, Subakir
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol24.no2.a2070

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kredit macet, hutang jangka panjang, dan kecukupan modal terhdap profitabilitas perbankan syariah. Sampel dari penelitian ini adalah laporan keuangan triwulan bank muamalat syariah, bca syariah, bni syariah, dan mandiri syariah periode tahun 2015 – 2017. Teknik pengambilan sampel secara purposive sampling. Kredit macet diukur dengan rasio NPF, hutang jangka panjang diukur dengan rasio FDR, kecukupan modal diukur dengan rasio CAR, dan profitabiilitas diukur dengan rasio ROA. Hasil dari penelitian ini menunjukkan kredit macet berpengaruh negatif dan signifikan terhadap profitabilitas perbankan syariah. Hutang jangka panjang tidak berpengaruh terhadap profitabilitas perbankan syariah, kecukupan modal tidak berpengaruh terhadap profitabilitas perbankan syariah, sedangkan hasil dari uji F, kredit macet, hutang jangka panjang, dan kecukupan modal berpengaruh signifikan secara bersama – sama terhadap profitabillitas perbankan syariah
DESIGN OF MSMEs DEVELOPMENT THROUGH PROFIT SHARING SCHEMES Afkar, Taudlikhul; Purwanto, Teguh; Fauziyah, Fauziyah; Hariawan, Ferry; Istikhoroh, Siti
Jurnal Ilmu Sosial dan Humaniora Vol 10, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v10i3.36996

Abstract

The purpose of this study is to find the design of Micro, Small, and Medium Enterprises (MSMEs) development through profit-sharing schemes seen from the perspective of MSMEs actors in East Java - Indonesia. This research was conducted in East Java, Indonesia, selecting research locations carried out randomly and then determining the respondents proportionally. Respondents in this study were 220 MSMEs actors using the proportional random sampling technique. The data analysis technique used is warped partial least square to look for the design partially and through intervening. This study uses mudarabah financing and musharakah financing as exogenous variables, principles of profit-sharing distribution as intervening variables, and development of MSMEs as endogenous variables. The findings in this study are the contribution of profit-sharing distribution as an intervening variable in the development of MSMEs through the mudarabah financing scheme and the musharakah financing with the dominance of the musharakah financing. The ideal design of the development of MSMEs is the use of mudarabah financing and musharakah financing by applying the profit-sharing distribution principle following the principles of Islamic Sharia.
Penyaluran Dana Bank Syariah Melalui Pembiayaan Murabahah, Istishna, dan Ijarah Sebelum dan Selama Pandemi Covid 19 Taudlikhul Afkar; Teguh Purwanto
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.185 KB) | DOI: 10.29040/jiei.v7i2.2423

Abstract

Impact of the Covid-19 pandemic in Indonesia is not only in the productive sector but has an impact on the financial sector such as conventional and Islamic financial institutions including banking. Islamic banks have business activities through murabaha, istishna', and ijara financing for sale and purchase and lease types. The impact felt by the banking sector can be seen from the existence of financing problems. The purpose of this research is to compare the conditions of sharia financing before and during the Covid-19 pandemic. The method used is the paired sample t-test with a sample of Islamic banks in Indonesia. The results show murabaha and istisna' financing has increased, while ijara financing has decreased during the Covid-19 pandemic.
Uji Beda Pembiayaan Bermasalah pada Pembiayaan Mudharabah dan Musyarakah Bank Umum Syariah di Indonesia Selama Pandemi Covid 19 Taudlikhul Afkar; Teguh Purwanto
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.78 KB) | DOI: 10.29040/jiei.v7i3.3363

Abstract

The test of the difference in problematic financing on mudaraba and musharaka financing is the purpose of this study because it is used to determine the implications of the COVID-19 pandemic in Islamic Commercial Banks of Indonesia. Quantitative research methods are the choice in explaining these differences by using paired sample t-test analysis, which was carried out with paired samples through two different events, namely before and during the covid 19 pandemic. Saturated samples were used in sampling as many as 14 Islamic Commercial Banks in Indonesia. The data is collected from the combined reports of Islamic Commercial Banks at the Financial Services Authority in time series. The results showed that non-performing financing that occurred in mudaraba financing before and during the pandemic experienced a significant difference with a downward trend, while non-performing financing in musharaka financing experienced a significant difference with an upward trend, meaning that during the COVID-19 pandemic it had an impact on changes in non-performing financing.
DESIGN OF MSMEs DEVELOPMENT THROUGH PROFIT SHARING SCHEMES Taudlikhul Afkar; Teguh Purwanto; Fauziyah Fauziyah; Ferry Hariawan; Siti Istikhoroh
Jurnal Ilmu Sosial dan Humaniora Vol. 10 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v10i3.36996

Abstract

The purpose of this study is to find the design of Micro, Small, and Medium Enterprises (MSMEs) development through profit-sharing schemes seen from the perspective of MSMEs actors in East Java - Indonesia. This research was conducted in East Java, Indonesia, selecting research locations carried out randomly and then determining the respondents proportionally. Respondents in this study were 220 MSMEs actors using the proportional random sampling technique. The data analysis technique used is warped partial least square to look for the design partially and through intervening. This study uses mudarabah financing and musharakah financing as exogenous variables, principles of profit-sharing distribution as intervening variables, and development of MSMEs as endogenous variables. The findings in this study are the contribution of profit-sharing distribution as an intervening variable in the development of MSMEs through the mudarabah financing scheme and the musharakah financing with the dominance of the musharakah financing. The ideal design of the development of MSMEs is the use of mudarabah financing and musharakah financing by applying the profit-sharing distribution principle following the principles of Islamic Sharia.
ANALISIS PENGARUH KREDIT MACET DAN KECUKUPAN LIKUIDITAS TERHADAP EFISIENSI BIAYA OPERASIONAL BANK UMUM SYARIAH DI INDONESIA Taudlikhul Afkar
Asian Journal of Innovation and Entrepreneurship Vol 2 No 02 (2017): May 2017
Publisher : UII

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Abstract

ABSTRACTExpense efficiency is one of the ways to gain a bigger profit. Profit, as a component of financial performance measures, indicates the management capability in handling finance issues, such as operational expenses. This study discusses the operational expenses efficiencies related to bad credit or financing problems and liquidity adequacy. The results of this study show that Non Performing Financing (NPF) significantly affects the operational cost efficiency of Islamic Banks in Indonesia as much as 40.2%. It means that in the event of Non Performing Financing (NPF), operational expenses is expected to be inefficient because a significant part of the expenses would be allocated for backup or to erase productive assets collectability. Meanwhile, the liquidity adequacy does not significantly affect the efficiency of the operational expenses. Simultaneously, both of these variables have an important role in the financial performance since they give an overview of their role in the operating expenses efficiency by 20.8%.
Co-Authors AA Sudharmawan, AA Adella S, Nadiva Tri Agapitus Harimasri Jebaru Agus Fatoni Agustin, Fannisa Putri Agustin, Silvi Alviansyah, Redondo Ani Faujiah Anis Safitri, Anis Aristha Purwanthari Sawitri Aristha Purwanthari sawitri ‘Aini, Syafira Zuhrotul Cahyani, Yasmine Dwi Cahyono Arjo, Julian Grazius Christina Menuk Sri Handayani David Wahyu Pratama Diah Setiyowati Didik Subijantoro Dita Dwi Khoirir Roziq Djoko Adi Walujo Elvian, Jessisca Happy Sherlina Estiasih, Soffia Pudji Fachrudy Asj'ari Fadia Dwi Agustin Fadia Dwi Agustin Fadilah Puspita FAUZIYAH Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Ferara, Wanudya Ajeng Ferara, Wanudya Ajeng Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Grahita Chandrarin Grahita Chandrarin hariawan, ferry Hariawan, Ferry Harniati, Titik Hidayati, Rizka I Ketut Surabagiarta I Made Bagus Dwiarta I Made Bagus Dwiarta Ibnu hakim Alsanda Irnanda, Zulfa Risma Jebaru, Agapitus Harimasri Jelita Nur Rahmaniar Johan Wahyu Wicaksono Lasiyono, Utung Latif, Nashrudin Lelimawarti, Anis Lilik Pirmaningsih Lina Rifda Naufalin Maharani, Juniar Sofhia Martha Suhardiyah Maslukhiyah, Maslukhiyah Maulidah Ulva Mohammad Afrizal Miradji Mukhowimah, Mukhowimah Muzuka, Apriliawan Khafid muzuka Nashrudin Latif Noerchoidah Nurdina Nurdina Nurin Putri Andini Purwanto, Teguh Putri, Nastiti Yulisna Raditya, Gita Rahmah Dwi Romadlona Romadlona, Rahmah Dwi RR. Ella Evrita Hestiandari Safinatun Najah Saidon, Intan Marzita Saidon, Intan Marzita Setiyowati, Diah Setyawati, Ely Shera, Shinta Clarita Dwi Sherly Widya Mei Sigit Prihanto Utomo Sigit Prihanto Utomo Sigit Prihanto Utomo Sigit Prihanto Utomo Siska Wulandari Siti Istikhoroh Siti Samsiyah Subakir Subakir Subakir Subakir Subakir Subakir Subakir Sugijanto Sugijanto Sugijanto Sugijanto Sugijanto Sugijanto Suharyanto Suharyanto Sundari, Afrinda Rahma Syifani, Nisa Maulina Tarisya Maulidya Wati Tarisya Maulidya Wati Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Tony Susilo Wibowo Ulfa Puspa Wanti Widodo Ulva, Maulidah Umiyah Yayang Komang Utari Untung Lasiyono Utomo, Sigit Prihanto Wahyono, Muhammad Wati, Tarisya Maulidya Widiar Onny Kurniawan Widyanti, Natasya Chindy Wisudanto Wisudanto Wulandari, Yasmin Azaria Yakin, Ibnu Ainul Yani Eka Putri Yasmine Dwi Cahyani Yasmine Dwi Cahyani Yenny Puspitasari Yundari, Yundari Yuni Sukandani Zuroida, Ida ‘Aini, Syafira Zuhrotul