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DAMPAK VARIABEL MAKRO EKONOMI TERHADAP PERMINTAAN PEMBIAYAAN MURABAHAH PERBANKAN SYARIAH Dwijayanty, Rima
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6735

Abstract

Abstract. This research was conducted  to to determine the effect of macroeconomic variables on the demand for Islamic banking murabaha financing, so as to provide an explanation that in this case the rate of inflation, exchange rate, and the BI rate has an influence on murabaha financing demand.This research uses secondary data from Indonesian Banking Statistics and Sharia Indonesian Banking Statistics from period of January 2010 until Desember 2015  using verificative and descriptive methods.  Analyze is using multiple regression with EViews. The result shows simultaniously macroeconomic variables affect simultaneously on murabaha financing demand. While partial variabel Rate of Inflation and Exchange rate  positively influence significantly to murabaha financing demand. Meanwhile BI Ratenegatively influence significantly to murabaha financing demand.
INFLUENCING FACTORS ON STUDENTS’ CAREER INTERESTS IN ISLAMIC FINANCIAL INSTITUTIONS Dwijayanty, Rima; Sukadwilinda, Sukadwilinda; Sopian, Isep
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.21492

Abstract

The development of Islamic economics in Indonesia has developed quite rapidly. One of them is the increasing number of Islamic-based financial institutions. This development certainly requires qualified human resources in the field of Islamic finance. However, the problem that occurs is the lack of graduates who are interested in a career in Islamic financial institutions. The purpose of this research is to find out and analyze the factors that influence students' career interests in Islamic financial institutions, measured by variables of Islamic knowledge, career development and compensation. This research uses descriptive and associative methods. The data used are primary data in the form of questionnaires distributed to accounting students at Sangga Buana University YPKP who have taken Islamic accounting course. Based on the results of the study, it is seen that the variables of Islamic knowledge, career development and compensation simultaneously influence 37.9% of accounting students' career interests in Islamic financial institutions
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN PEMBIAYAAN PERBANKAN SYARIAH Rima Dwijayanty; Lousiani Mansoni
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 1 (2018): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.26 KB) | DOI: 10.32897/jsikap.v3i1.99

Abstract

Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi  penyaluran pembiayaan  pada Bank Umum Syariah studi komparatif antara pembiayaan skema jual beli dan bagi hasil,  serta  bertujuan untuk mengetahui dan menguji secara empiris pengaruh  Dana pihak ketiga, SWBI, CAR, FDR, NPF dan BOPO, baik secara simultan maupun parsial terhadap penyaluran pembiayaan skema bagi hasil (model 1) dan skema jual beli (model 2). Penelitian ini menggunakan data sekunder Bank Umum Syariah yang terdiri dari 11 Bank  pada periode Desember 2010 sampai dengan Desember 2016 dengan metode deskriptif dan verifikatif. Analisis dilakukan dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan, Dana pihak ketiga, SWBI, CAR, FDR, NPF dan BOPO mampu mempengaruhi variabel Penyaluran Pembiayaan Bagi Hasil (Model 1) secara signifikan dengan sumbangan pengaruh sebesar 92,5% dan Dana pihak ketiga, SWBI, CAR, FDR, NPF dan BOPO mampu mempengaruhi variabel Penyaluran Pembiayaan Jual Beli (Model 2) secara signifikan dengan sumbangan pengaruh sebesar 96,3%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EQUIVALENT RATE OF RETURN BAGI HASIL DEPOSITO MUDHARABAH Rima Dwijayanty
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 1, No 1 (2016): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.506 KB) | DOI: 10.32897/jsikap.v1i1.45

Abstract

Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi  equivalent rate of return  bagi hasil deposito  mudharabah pada Bank Umum Syariah,  serta  bertujuan untuk mengetahui dan menguji secara empiris pengaruh  FDR, CAR, ROA, ROE, NPF, BOPO danPembiayaan Mudharabah,  baik secara simultan maupun parsial terhadap equivalent rate of return bagi hasil deposito mudharabah. Penelitian ini menggunakan data sekunder Bank Umum Syariah pada periode Januari 2010 sampai dengan Juni 2015 dengan metode deskriptif dan verifikatif. Analisis dilakukan dengan regresi linear berganda menggunakan EViews 7. Hasil penelitian menunjukkan bahwa secara simultan, variabel FDR, CAR, ROA, ROE,NPF, BOPO dan Pembiayaan Mudharabah mampu mempengaruhi variabel Equivalent Rate of Return Bagi Hasil Deposito Mudharabah secara signifikan dengan sumbangan pengaruh sebesar 71,38%. Sementara secara parsial  variabel ROE dan Pembiayaan Mudharabah berpengaruh signifikan secara positif terhadap equivalent rate of return bagi hasil deposito mudharabah. Sedangkan FDR,CAR,ROA,NPF dan BOPO tidak berpengaruh secara signifikan terhadap equivalent rate of  return bagi hasil deposito mudharabah
PENGARUH PROFESIONALITAS DAN KOMPETENSI PENYUSUN LAPORAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BANDUNG Tevi Leviany; Rima Dwijayanty; Mutia Hanifia
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.684 KB) | DOI: 10.32897/jsikap.v4i2.198

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Tujuan dari penelitian ini untuk mengetahui pengaruh profesionalitas penyusun laporan keuangan (X1),dan kompetensi penyusun laporan keuangan (X2), terhadap kualitas laporan keuangan pemerintah daerah Kota Bandung (Y). Metode yang digunakan dalam penelitian ini adalah metode penelitian survey. Pemilihan sampel dengan menggunakan metode purposive sampling. Jenis data yang digunakan adalah cross section dan sumber data yang digunakan adalah primer. Teknik analisis data menggunakan regresi berganda. Responden penelitian ini adalah pegawai bagian keuangan di pemerintah daerah Kota Bandung sebanyak 60 responden. Hasil pengujian secara parsial menunjukkan bahwa : (1) profesionalitas penyusun laporan keuangan berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah Kota Bandung, dan (2) kompetensi penyusun laporan keuanganberpengaruh tetapi tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah Kota Bandung. Hasil pengujian secara simultan menunjukkan bahwa profesionalitas dan kompetensi penyusun laporan keuangan berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah Kota Bandung.
PENGARUH ZAKAT TERHADAP KINERJA PERUSAHAAN Tiana Aprilia; Rima Dwijayanty
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 2 (2022): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v6i2.1980

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh Zakat Terhadap Kinerja Perusahaan. Sampel penelitian ini adalah 9 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan periode 2016-2020 (45 observasi). Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diperoleh dari situs masing-masing Bank Umum Syariah di Indonesia yang dikumpulkan dengan melalui teknik dokumentasi. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana dengan bantuan aplikasi eviews 9. Hasil penelitian ini menunjukkan terdapat pengaruh signifikan dengan nilai sebesar 0,0000 lebih kecil dari 0,05 antara zakat terhadap kinerja perusahaan
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Kualitas Audit Terhadap Nilai Perusahaan Erfana, Agus Pungki; Dwijayanty, Rima
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3266

Abstract

Company value is an investor's perception of the success rate of a company which is often associated with the stock price. A high stock price makes the company's value also high, and can increase market confidence not only in the company's   current performance but also in the company's prospects in the future upcoming. Corporate value is also related to the image of the company itself. The better the company's image in the public, the higher the company's value. This studyaims to examine the effect of profitability, reliability, company size, and audit quality on company value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used is a quantitative method with an explanatory research approach. The sampling method using non-random sampling, namely purposive sampling and using secondary data in the form of annual reports and company financial statements, was obtained by 63 companies with a five-year period, the study obtained 315 observations. Data analysis technique using Panel Data Regression Analysis with EViews 12 program application with a significance level of 5%. The results showed that profitability, leverage, company size have a positive and significant influence on the value of the company. As for the audit quality variable, it has no effect on the value of the company.
Volume and Frequency of Transactions that Influence Share Prices are Mediated by Financial Performance and Moderated by Dividend Policy Susanto, Bambang; Dwijayanty, Rima; Sukadwilinda, Sukadwilinda
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.984

Abstract

One of the benchmarks for a country's progress is the existence of the Capital Market. The capital market is a gathering place for public companies operating in both primary and secondary markets. The secondary market in the capital market is a preference for people and organizations to invest. Share prices are a consideration for investors in determining investment decisions. The online trading system in the capital market is considered an efficient step and makes it easier to accelerate transactions, both buying and selling. The impact of transaction speed allows transaction volume and frequency to increase. The increase in transaction volume and frequency can only be seen in terms of technical factors, but fundamental factors in investing in the capital market also need to be considered. In this study, the researcher tried to include financial performance as well as a moderating variable which is proxied by dividend policy which is thought to influence stock prices. The results of research model 1 show an R-squared value of 0.487204. This shows that transaction volume, transaction frequency and DPR contributed 48.72% to PBV, while the remaining 51.28% was the contribution of other variables besides the independent variables studied. Meanwhile, Model 2 shows an R-squared value of 0.956943. This shows that PBV, Transaction Volume, Transaction Frequency and DPR contribute to SP amounting to 95.69% while the remaining 4.31% is the contribution of other variables besides the independent variables studied.
FUNDAMENTAL AND TECHNICAL ANALYSIS AND EXTERNAL FACTORS ON FINANCIAL PERFORMANCE MODERATED BY DIVIDEND POLICY Susanto, Bambang; Dwijayanty, Rima; Ratnawati, Aryanti
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.258

Abstract

Financial performance proxied by price to book value (PBV) will be greatly influenced by technical and fundamental factors as well as external factors. Technically for listed or public companies, it will be greatly influenced by the volume and frequency of transactions in the secondary market, while fundamentally it will be influenced by asset growth and the level of balance between the company's debt to equity ratio. External factors from the exchange rate and the Fed's interest rate will bring pressure on financial performance, especially if the exchange rate weakens and the Fed's interest rate rises, of course, financial performance will be affected by the increasingly high cost of capital. In this study, the dividend policy variable is included as a moderating variable to produce more comprehensive research outputs.
THE INFLUENCE OF PSYCHOLOGICAL CAPITAL AND TRANSFORMATIONAL LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE : (A STUDY ON EMPLOYEES OF PT BIO FARMA (PERSERO) Kurniawan, Aji Muhamad; Dwijayanty, Rima
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3250

Abstract

Introduction: This study analyzes the influence of Psychological Capital and Transformational Leadership Style on Employee Performance at PT Bio Farma (Persero), a state-owned pharmaceutical enterprise. Methods: Data were collected using a quantitative survey of 300 employees and tested for validity, reliability, and classical assumptions before being analyzed with multiple regression. Results: The results show that Psychological Capital and Transformational Leadership have positive and significant effects on employee performance, explaining 59.2% of its variance. Psychological Capital contributes through self-efficacy, hope, optimism, and resilience, while transformational leadership strengthens performance by inspiring, stimulating, and personally supporting employees. These findings highlight the importance of integrating psychological empowerment and effective leadership to build a productive and adaptive work environment. The managerial implication is that PT Bio Farma should implement training programs to enhance psychological capital and develop transformational leadership skills to sustain employee performance and organizational competitiveness. Keywords: Psychological Capital, Transformational Leadership, Employee Performance