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All Journal Hunafa: Jurnal Studia Islamika MUQTASID Jurnal Al-Qardh JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JBMR: Journal of Business and Management Review
Puspitosari, Indriyana
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Modal Intelektual dan Kinerja Keuangan dengan Menggunakan Islamicity Performance Index pada Umum Syariah Puspitosari, Indriyana
Hunafa: Jurnal Studia Islamika Vol 13 No 2 (2016): EKONOMI ISLAM
Publisher : State Institute of Islamic Studies (IAIN) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jsi.v13i2.439.248-270

Abstract

The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation
The Islamicity of Sharia Rural Banks in Indonesia Pertiwi, Imanda Firmantyas Putri; Puspitosari, Indriyana; Wijayati, Fitri Laela
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v10i2.124-138

Abstract

AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskan”. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. 
The Effect of Internal and External Factors on SMEs Individual Taxpayer Non-compliance Behavior Cahyani, Puspita Indah; Puspitosari, Indriyana
Journal of Business and Management Review Vol. 4 No. 10 (2023): (Issue-October)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr410.8562023

Abstract

This study aims to determine the variables of opportunity for non-compliance, costs of compliance, perceptions, and tax information on non-compliance by SMEs individual taxpayers. In this study, the SMEs individual taxpayer objects in the Surakarta area are used. This study analyzes the non-compliance factors of SMEs individual taxpayers in Surakarta. This study uses a quantitative approach. The type of data used is primary data obtained from the results of the questionnaire. The population in this study amounted to 17,965 SMEs. This study uses data from 100 respondents who meet the sample criteria. Data were analyzed using multiple regression analysis. The results showed that the variables of opportunity for non-compliance can increase tax non compliance behavior, cost of compliance and tax information reduce tax non-compliance behavior of SMES taxpayers in Surakarta.
APAKAH STRUKTUR KEPEMILIKAN MEMENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN BUMN ? Aprilia Damayanti, Afni; Puspitosari, Indriyana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7417

Abstract

Kinerja keuangan merupakan fokus perhatian baik manajer maupun pemegang saham. Penelitian ini melihat bagaimana struktur kepemilikan saham dapat memengaruhi kinerja keuangan pada perusahaan BUMN periode 2018-2022 yang diukur dengan pendekatan akuntansi (ROA) dan pendekatan nilai pasar (Tobins Q). Penelitian ini menggunakan 20 perusahaan BUMN sebagai sampel dengan jumlah pengamatan 100. hasil regresi data panel menunjukkan bahwa variabel kepemilikan institusi dan kepemilikan pemerintah menurunkan kinerja keuangan yang diukur dengan ROA, sementara kepemilikan asing mampu meningkatkan ROA. Adapun hasil penelitian menunjukkan bahwa kepemilikan pemerintah mampu meningkatkan nilai pasar perusahaan. implikasi penelitian ini yaitu temuan bahwa kepemilikan institusi dan kepemilikan pemerintah menurunkan kinerja keuangan bisa menjadi dasar bagi manajemen BUMN untuk mempertimbangkan ulang kebijakan kepemilikan saham mereka. Ini mungkin memicu perubahan dalam struktur kepemilikan saham yang ditujukan untuk meningkatkan kinerja keuangan. Penelitian ini bisa menjadi dasar bagi pemerintah untuk mempertahankan atau bahkan meningkatkan peran mereka dalam kepemilikan saham BUMN, terutama dalam rangka mencapai tujuan kebijakan publik tertentu.
TINGKAT RELEVANSI DAN FAITHFUL REPRESENTATION LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA puspitosari, indriyana
AL-QARDH Vol 4 No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

According to PSAK there are two fundamental qualitative characteristics in financial statements, namely relevant and faithful representation. The use of accounting standards is expected to improve the quality of financial statements. This study aims to look at the level of relevance and faithful representation of financial statements at Islamic Commercial Banks in Indonesia in the period 2013-2017. The sample in this study is 11 Islamic Banks. The level of relevance is measured by the absolute predictive value while the proxy of faithful representation is by using the absolute value of the discretionary accrual. The results of this study are that there is phenomenon trade-off where when the level of relevance of a bank is high, the value of faithful representation is lower among other islamic banks.
Co-Authors Aprilia Damayanti, Afni Cahyani, Puspita Indah Pertiwi, Imanda Firmantyas Putri Wijayati, Fitri Laela