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All Journal MUQTASID I-ECONOMICS: A Research Journal on Islamic Economics Journal of Accounting and Digital Finance Bulletin of Management and Business ISLAMIC ACCOUNTING JOURNAL
Indriyani, Fany
Unknown Affiliation
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Komparasi Kinerja Perbankan Syariah dengan Bank Konvensional: Suatu Studi Literatur Indriyani, Fany
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2015): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v6i2.109-124

Abstract

This article looks at how the development of Islamic banking performancein recent years when compared with the performance of conventional banks.This article compares the results of several studies that have been conductedon the two types of banking. The previous study using financial ratios to look at the financial performance of banks. Based on some previous research, there are several measuring tool used to view the performance of both Islamic and conventional banking, is to approach CAMELS (Capital, Assets, Management, Earnings, Liquidity and Market Risk Sensitivity). The ratio used in CAMEL ratios include profitability ratios, liquidity risk and credit risk. In general the results obtained from these studies are not found significant differences in the performance of Islamic and conventional banking. As for some of the differences that exist more on smaller credit risk in Islamic banks and the greater liquidity in Islamic banks. This is a good signal for the development of Islamic banking both nationally and internationally.Artikel ini melihat bagaimana perkembangan kinerja perbankan syariah beberapa tahun belakangan ini jika dibandingkan dengan kinerja bank konvensional. Artikel ini membandingkan hasil beberapa penelitian yangtelah dilakukan terhadap kedua jenis perbankan tersebut. Penelitian terdahulumenggunakan beberapa rasio keuangan untuk melihat kinerja keuanganperbankan. Berdasarkan beberapa penelitian terdahulu terdapat beberapaalat ukur yang digunakan untuk melihat kinerja baik perbankan syariah maupun konvensional, yaitu dengan pendekatan CAMELS. Adapun rasio yang digunakan dalam rasio CAMEL meliputi rasio profitability, liquidity risk, dan credit risk. Secara umum hasil yang diperoleh dari beberapa penelitian tersebut adalah tidak ditemukan adanya perbedaan yang signifikan dalam kinerja perbankan syariah maupun konvensional. Adapun beberapa perbedaan yang ada lebih pada risiko kredit yang lebih kecil pada bank syariah dan likuiditas yang lebih besar pada bank syariah. Hal ini merupakan sinyal yang baik bagi perkembangan perbankan syariah baik secara nasional maupun internasional.
DIGITALIZATION OF THE BLUE ECONOMY: CONCEPTUAL PAPER FOR THE DEVELOPMENT OF THE GLOBAL HALAL HUB IN INDONESIA Annisa, Arna Asna; Indriyani, Fany
I-Economics Vol 10 No 1 (2024): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v10i1.20476

Abstract

Economic growth that has not yet fully recovered due to COVID-19 requires creative economic policies that can elevate public sectors that have not been a priority. On the other hand, digital technology is recognized as a breakthrough in upgrading progress in various aspects. This conceptual paper aims to synthesize the role of digital technology in developing the halal industry through the use of the blue economy in the form of a global halal hub policy in Indonesia. This research was conducted in a structured and systematic descriptive manner. A study of various Scopus articles found that supply chain traceability in the halal industry requires a guarantee of halal product guarantees from upstream to consumers. Facing high global halal growth, it is necessary to synergize the role of land, sea, and air logistics with information technology and economic digitization systems. Through the development of digitalization of the blue economy, the Indonesian global halal hub can be an alternative to improving logistics routes for halal products in international trade with guaranteed supply chains that are controlled through information technology systems so that information openness between agents will emerge and can automatically accelerate domestic and international economic growth. The novelty of this research is that it synergizes the potential of the blue economy sector, which has not been studied much for the development of the halal industry at the global level. This can be a reference so that the involvement of the blue economy role is also prioritized in making halal logistics policies.
Analisis pengaruh pengetahuan awal, efikasi diri, kecerdasan emosional, perilaku belajar, dan budaya terhadap tingkat pemahaman akuntansi mahasiswa perbankan syariah Indriyani, Fany
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.909 KB) | DOI: 10.53088/jadfi.v1i1.8

Abstract

The study aimed to examine the effect of prior knowledge, self-efficacy, emotional intelligence, learning behavior, and culture on the level of significance accounting understanding of Islamic banking students in Salatiga. This study uses primary data by providing questions in the form of questionnaires distributed to respondents who are students of the Islamic Banking Study Program, Faculty of Economics and Islamic Business, IAIN Salatiga. The sample was selected using the purposive sampling method. A total number of 180 questionnaires were sent out and 160 questionnaires can be processed. The data is processed by multiple linear regression analysis to prove the hypothesis. The results showed that partially the effect of prior knowledge has a significant effect on accounting understanding, although the four other variables, namely self-efficacy, emotional intelligence, learning behavior, and culture have no effect on the level of accounting understanding of Islamic banking students in other cities.
Pengaruh leverage, likuiditas, dan capital intensity terhadap tax avoidance dengan komite audit sebagai variabel moderating Khasanah, Fitriyatul; Indriyani, Fany
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.958 KB) | DOI: 10.53088/jadfi.v1i2.133

Abstract

The purpose of this study was to determine the effect of Leverage, Liquidity, and Capital Intensity on Tax Avoidance with Audit Committee as a Moderating Variable in Companies Listed in the Jakarta Islamic Index (JII) 2015-2020. This research is included in the category of quantitative research with a sample selection model using purposive sampling. The selected sample is eight companies. The research data was analyzed using the moderated regression analysis method. The results showed that partially the leverage variable had a negative and significant effect on tax avoidance. The liquidity variable had a negative and insignificant effect on tax avoidance. The capital intensity variable had a positive and insignificant effect on tax avoidance. Meanwhile, simultaneously the variables of leverage, liquidity, and capital intensity cannot affect tax avoidance (ETR). Based on the Moderated Regression Analysis (MRA) test results, the moderating variable is that the audit committee can moderate the effect of leverage on tax avoidance, and the audit committee cannot moderate the effect of liquidity and capital intensity on tax avoidance.
Peran Good Corporate Governance Pada Hubungan Antara Aktivitas Investasi dan Pendanaan Terhadap Nilai Saham Syariah Kharisma, Alya Balqis; Indriyani, Fany
Islamic Accounting Journal Vol 3, No 1 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i1.55-70

Abstract

Penelitian ini bertujuan untuk mengetahui peran Good Corporate Governance (GCG) dalam memoderasi keputusan investasi dan pendanaan terhadap nilai saham syariah perusahaan yang terdaftar di Jakarta Islamic Index antara tahun 2017 dan 2020. Penelitian kuantitatif menggunakan data sekunder, dengan populasi yang terdiri dari perusahaan yang terdaftar di Jakarta Islamic Index. Purposive sampling dengan kriteria tertentu digunakan untuk memperoleh sampel. Sampel terdiri dari 10 perusahaan yang terdaftar di Jakarta Islamic Index periode 2017-2020. Analisis regresi sederhana digunakan untuk melihat hubungan langsung dan Multiple Regression Analysis (MRA) untuk menganalisis hubungan moderasi dalam penelitian ini. Berdasarkan pengujian variabel keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, yang berbanding terbalik dengan variabel keputusan pendanaan yang berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Selanjutnya, menurut uji Moderated Regression Analysis (MRA), GCG dapat memoderasi hubungan antara keputusan investasi dan pendanaan terhadap nilai perusahaan. 
PERAN MOBILE BANKING DAN KEUANGAN INKLUSI TERHADAP PENINGKATAN PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Indriyani, Fany; Diah Fitri Astri Mastuti
Bulletin of Management and Business Vol. 2 No. 1: Maret 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

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

Abstract

Study examined the factors that effect the using of mobile banking and financial inclusion as measured by the Financial Inclusion Index (IKI) on profitability as measured by Return on Assets (ROA) and Return on Equity (ROE) in Islamic Commercial Banks in Indonesia. The data for this study were obtained through a quantitative research with a sample of 12 Islamic Commercial Banks in Indonesia. The data involved a sample (n = 60) of twelve Islamic commercial bank during 5 years (2014-2018). The data were composed using linear regression and outcomes were presented by using software Eviews 10. The results show that partially mobile banking has a negative and significant effect on ROA and ROE, while the Financial Inclusion Index (IKI) has a negative and insignificant effect on ROA and ROE.
Co-Authors Arna Asna Annisa Diah Fitri Astri Mastuti Kharisma, Alya Balqis Khasanah, Fitriyatul