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Perbedaan Pemahaman Mahasiswa Akuntansi Syariah Dan Manajemen Haji dan Umrah terhadap Mata Kuliah Kewirausahaan Muhammad Ryan Fahlevi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Abstrak : Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan pemahaman antara mahasiswa Akuntansi Syariah dan Manajemen Haji dan Umrah terhadap mata kuliah Kewirausahan di Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Data ipada ipenelitian iini imenggunakan ikuisioner iyang idisebarkan ilangsung ikepada i158 imahasiswa iAkuntansi idan iManajemen iHaji idan iUmrah isemester i4 iyang imasih iaktif isampai idengan itahun iajaran i2019/2020 idan itelah imenyelesaikan imata ikuliah iKewirusahaan. iMetode ianalisis idata idalam ipengujian ipenelitian iini imenggunakan iuji iMann-Whitney. iPendekatan iyang idigunakan idalam ipenelitian iini iadalah ipendekatan ikuantitatif. iHipotesis idalam ipenelitian iini imenyimpulkan ibahwa ipemahaman imenunjukan ibahwa inilai iAsymp.Sig i0.394 i> i0.05 yang berarti tidak terdapat perbedaan pemahaman mata kuliah Kewirausahaan antara Mahasiswa Akuntansi Syariah dan Manajemen Haji dan Umrah.Kata Kunci : Kewirausahaan, Pemahaman, Perencanaan, Produksi, Manajemn pemasaran

Pengaruh Inflasi, Kurs dan Gross Domestic Product terhadap Non Performing Financing (NPF) Perbankan Syariah Indonesia Periode 2016 – 2020 Muhammad Ryan Fahlevi
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2022)
Publisher : Universitas Muhammadiyah Surabaya

AbstrakPembiayaan merupakan salah satu fungsi bank syariah, dalam menjalankan fungsi nya bank syariah akan mengalami tantangan besar yaitu terjadinya risiko pembiayaan. Risiko pembiayaan ini terjadi apabila bank tidak dapat mengembalikan pokok pembiayaan dan bagi hasil yang diberikan. Tingkat pembiayaan bermasalah dapat ditunjukkan dengan rasio Non Performing Financing (NPF). NPF adalah sebuah indikator yang menunjukkan risiko kerugian karena pembiayaan. Semakin besar rasio NPF, maka semakin buruk kondisi bank tersebut, begitupun sebaliknya. Penelitian ini bertujuan untuk menganalisis pengaruh Inflasi, Kurs dan Gross Domestic Product, terhadap Non Performing Financing (NPF) Perbankan Syariah Indonesia. Penelitian yang digunakan adalah penelitian kuantitatif. Dengan menggunakan metode Purposive Sampling. Data yang digunakan adalah data sekunder, yang diperoleh dari laporan keuangan yang diperoleh melalui website OJK dan Bank Indonesia. Alat uji yang digunakan dalam penelitian ini menggunakan SPSS 24. Hasil penelitian menunjukkan bahwa: Variabel Inflasi berpengaruh positif signifikan terhadap Non Performing Financing, Variabel Kurs berpengaruh positif tidak signifikan terhadap Non Performing Financing , dan Variabel GDP negatif tidak signifikan terhadap Non Performing Financing. Nilai R Square sebesar 0,858 atau sebesar 85,8% NPF dijelaskan oleh variabel Inflasi, Kurs dan GDP, sedangkan 14,2% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Inflasi, Kurs, Gross Domestic Product, dan Non Performing Financing (NPF). AbstractFinancing is one of the functions of Islamic banks, in carrying out its functions, Islamic banks will experience major challenges, namely the occurrence of financing risk. This financing risk occurs if the bank is unable to return the principal of the financing and the profit sharing provided. The level of non-performing financing can be shown by the ratio of Non Performing Financing (NPF). NPF is an indicator that shows the risk of loss due to financing. The greater the NPF ratio, the worse the condition of the bank, and vice versa. This study aims to analyze the effect of Inflation, Exchange Rate and Gross Domestic Product, on the Non-Performing Financing (NPF) of Indonesian Islamic Banking. The research used is quantitative research. By using the Purposive Sampling method. The data used is secondary data, obtained from financial reports obtained through the OJK and Bank Indonesia websites. The test tool used in this study uses SPSS 24. The results show that: Inflation variable has a significant positive effect on Non-Performing Financing, Exchange Rate Variable has an insignificant positive effect on Non-Performing Financing, and the GDP variable has no significant negative effect on Non-Performing Financing. The R Square value of 0.858 or 85.8% NPF is explained by the variables of inflation, exchange rate and GDP, while the remaining 14.2% is explained by other variables not examined in this study.Keywords: Inflation, Exchange Rate, Gross Domestic Product, and Non Performing Financing (NPF).

Analisis Strategi Penyelesaian Pembiayaan Bermasalah pada Produk Murabahah dalam Perspektif Ekonomi Islam (Studi Kasus Pada Bank Aman Syari’ah di Sekampung) Muhammad Ryan Fahlevi; Thoyibatun Nisa
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 6 No. 1 (2023): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2023.vol6(1).9724

Penelitian ini bertujuan untuk mengetahui strategi pembiayaan bermasalah pada produk Murabahah di Bank Aman Syariah Sekampung. Jenis penelitian ini penelitian lapangan (field research). Sifat penelitian ini deskriptif kualitatif. Sumber data yang digunakan sumber data primer dan sekunder. Teknik pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Data dari hasil temuan digambarkan secara deskriptif dan dianalisis menggunakan cara berfikir induktif. Hasil dari penelitian ini menunjukkan bahwa strategi penyelesaian pembiayaan bermasalah pada produk murabahah di Bank Aman Syariah Sekampung dilakukan dengan berbagai tahapan yang cukup panjang. Nasabah yang mengalami pembiayaan bermasalah pihak Bank Aman Syariah Sekampung, akan menemui dan menegur terlebih dahulu serta menanyakan langsung dan menyelesaikannya dengan cara kekeluargaan terlebih dahulu, melakukan penagihan secara intensif, serta pemberian surat peringatan 1 sampai dengan 3, melakukan penjadwalan kembali (resheduling) yaitu memperpanjang waktu jatuh tempo kepada nasabah, selanjutnya persyaratan kembali (reconditing) yaitu merubahah persyaratan pembiayaan tanpa sisa pokok pembayaran, serta penataan kembali (restructuring) perubahan persyaratan pembiayaan, terakhir adalah penyitaan jaminan jika nasabah tersebut tidak sanggup lagi membayar kewajibannya kepada pihak Bank.

Analisis Sistem Informasi Akuntansi Siklus Pendapatan pada Industri Pertelevisian: Studi Kasus di LPP TVRI Stasiun Sumsel BABEL Muhammad Ryan Fahlevi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v2i01.1501

This study has two main objectives. The first aims to determine the application of the accounting information system procedures on the revenue cycle. Second, to determine the factors that constrain revenue cycle in thecompany. Data analysis method use disdescriptive qualitative analysis with case study approach. The analysisis done by describing the circumstances objectsordescribe real researchto identify and analyze problems faced by the Research object, and then be able to provide alternatives and suggestions of solving the problems faced. The analysisshowed that the accounting information system on there venue cycle LPP TVRI Sumsel Babel has someweaknesses, particularly in the sales procedure, billing to the customer receivables, and cashreceipts. The author provides recommendations that can be used to strengthen the control over these flaws.

Pengaruh Persepsi Terhadap Minat Menabung Pada Produk Simpanan Wadiah (Studi Masyarakat Desa Lepang Besar Lampung Utara) Sari, Putri Tiara; Fahlevi, Muhammad Ryan
Jurnal Iqtisaduna Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i2.52196

The purpose of this study was to see the effect of perceptions of the people of lepang besar village, North Lampung, on interest in saving on Islamic banking products, namely wadiah deposits. The approach in this study uses quantitative using data collection methods through distributing questionnaires with Likert scale instruments and supporting data collected through documentation techniques. Respondents in this study were 90 people from Lepang Besar Village, North Lampung. This study uses validity test analysis techniques, reliability tests, normality tests, heteroscedasticity tests, simple regression analysis, hypothesis testing using partial T tests and the Coefficient of Determination (R2). The results of this study indicate that the Perception variable (X) has a positive and significant effect on Interest in Saving (Y) with a significance value of 0.000 (<0.05) and a calculated t value of 11.464 (> 1.662). Based on the results of the Coefficient of Determination (R2) test, it is known that the effect of perception on saving interest is 59.9%. The results showed that perception has a positive and significant effect on interest in saving. Which means that people's perceptions of Islamic banks affect people's interest in saving at Islamic banks.

PENGARUH ROA DAN CURRENT RATIO TERHADAP HARGA SAHAM BANK SYARIAH INDONESIA PERIODE 2020-2023 Amanda, Harintavia; Muhammad Ryan Fahlevi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7204

This research aims to determine the influence of Return on Assets (ROA) and Current Ratio (CR) on the Share Price of Bank Syariah Indonesia 2020-2023. Data was taken from Bank Syariah Indonesia's quarterly financial reports and share price data from 2020 to 2023. This research is quantitative using a descriptive approach. This research uses secondary data originating from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The research results show that partially Return On Assets (ROA) does not have a significant influence on Share Prices, while partially Current Ratio (CR) has a significant influence on Bank Syariah Indonesia Share Prices. Then simultaneously or together Return On Assets (ROA) and Current Ratio (CR) have a significant influence on share prices. This research provides benefits in making investment decisions that will be made by investors based on the influence of independent variables on the dependent variable. And it is useful for further research to be used as a reference for research based on interest in using the same variables.

PENGARUH BOIKOT PRODUK TERHADAP VOLATILITAS RETURN EMITEN UNILEVER INDONESIA TBK Kurniawan, Fernando; Fahlevi, Muhammad Ryan
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 1 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i1.6824

Abstract: The Palestinian-Israeli conflict heated up in October 2023. The Assembly Regarding the Law on Support for Palestinian Fighters, Fatwa Number 83 of 2023 was issued by Indonesian Ulama. According to the fatwa, aiding Israel's aggression against Palestine is illegal, but it is mandatory to support the Palestinian independence struggle against Israeli aggression. The issuance of this Fatwa further strengthens the boycott of products affiliated with Israel by the Indonesian people. From data collection to analysis and appearance to findings, the study uses quantitative and descriptive strategy methods, which use numbers to try to provide an objective picture of a scenario. Secondary data is the type of data used in this study. The Yahoo Finance web is accessible to get daily stock statistics that serve as a secondary source of data. The purpose of this study is to ascertain how market boycotts affect return volatility. The sample of this study was 127 stock prices per day during the boycott period. Conclusions can be made based on the data collected and the results of tests conducted on the description of the problem through statistical regression.that the Product Boycott has a significant effect on the Volatility Return of Unilever Indonesia Issuers, the Company needs to continue to perform well, especially in the financial market sector. Because in the financial market sector, investors need to see information or a good image of a company before investing their funds. Recommendations for further research can examine other variables or factors that play a role in determining the volatility of issuer returns such as financial performance or macroeconomic conditions.Keywords: Boycott, Return Volatility, Unilever Indonesia, Palestinian-Israeli Conflict, Stock Price

PENGARUH MINAT NASABAH TERHADAP PRODUK DEPOSITO Fahlevi, Muhammad Ryan; UmpuSinga, Hasrun Afandi; Nizaruddin, Nizaruddin; Anjasari, Dwi Puspa
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4625

This study has the aim of knowing the effect of interest in the Influence of Customer Interest on Deposit Products, this research was conducted at the Islamic People's Financing Bank Metro Madani Metro Head Office (BPRS Metro Madani KP Metro), BPRS Metro Madani KP Metro is one of the financial institutions based In sharia, there are several fund-raising products that use the profit-sharing principle that is offered, one of which is a deposit product. The research was conducted by regression analysis. The population in this study was 207 people using the Slovin formula, a sample of 69 people was obtained. The results of the study conclude that the hypothesis is fulfilled, namely customer interest has a positive and significant effect on the product, with an R Square of 0.748.

The Role of Liquidity Management on The Profitability of Islamic Commercial Banks in Indonesia Muhammad Ryan Fahlevi; M. Fajar Rizky Heryanto; Aan Shar
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10772

Purpose:This research is designed to comprehensively examine how liquidity management practices influence the ability of Islamic commercial banks in Indonesia to generate profits, considering that liquidity control represents a major challenge because Islamic financial contracts must adhere strictly to sharia principles and because Islamic banks face restricted access to diverse money market instruments, making the understanding of liquidity profitability interaction essential for long term financial resilience.Design/Methodology:This study applies a descriptive quantitative methodology by relying on secondary datasets obtained from official Islamic banking statistical reports released by the Financial Services Authority (OJK), focusing on Islamic Commercial Banks operating in Indonesia throughout the 2021–2024 timeframe, where liquidity conditions are evaluated through the Financing to Deposit Ratio (FDR) and profitability levels are assessed through Return on Assets (ROA), with analytical emphasis on annual trends, mean values, and changes over time.Findings:The findings of the study reveal a consistent upward movement in both FDR and ROA ratios over the observation period, where the rising FDR signifies a more efficient allocation of third party funds and the growing ROA demonstrates enhanced profit generation, suggesting that sound liquidity management supports profitability performance in Islamic banks despite the absence of a perfectly proportional relationship.Practical Implications:The conclusions of this research offer valuable considerations for banking executives and regulatory authorities when developing liquidity management policies that aim to simultaneously safeguard financial system stability and promote higher profitability within the Islamic banking sector.Originality/Value:This study provides an academic contribution by presenting a detailed descriptive examination of liquidity and profitability patterns in Islamic Commercial Banks, thereby enriching existing literature that has predominantly emphasized quantitative testing of cause and effect relationships.

Profitability Ratio Analysis in Measuring Financial Performance of Islamic Banking Companies Listed on the IDX in 2023-2024 Heryanto, M Fajar Rizky; Sari, Reonika Puspita; Fahlevi, Muhammad Ryan
Al-Mashrof: Islamic Banking and Finance Vol. 7 No. 1 (2026): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/0dn57h47

Islamic banking in Indonesia continues to record positive asset growth, but this development is not always followed by stable profitability. Fluctuating economic conditions during the 2023-2024 period created challenges for Islamic banks in maintaining financial performance. This study aims to analyze the profitability performance of Islamic banking companies listed on the Indonesia Stock Exchange during 2023-2024 using GPM, NPM, ROA, and ROE ratios. This research used a descriptive quantitative method with secondary data obtained from the quarterly financial reports of Bank Syariah Indonesia, Bank Aladin Syariah, and BTPN Syariah. The results show that the profitability performance of Islamic banks fluctuated in each quarter. Bank Syariah Indonesia showed relatively good profitability performance with ROA in fairly good condition. Bank Aladin Syariah still recorded negative profits, causing ROA and ROE to remain below industry standards. Meanwhile, BTPN Syariah showed very good profitability performance, especially in the ROA ratio which was above industry standards. Overall, the growth of Islamic banking during 2023-2024 has not been fully supported by optimal profitability, so better operational efficiency and more effective asset and capital management are still needed. Keywords: Financial performance, financial statement analysis, Islamic banking

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