Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Ilmu Perbankan dan Keuangan Syariah
Timuriana, Tiara
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
MENELISIK PERSEPSI PELAKU USAHA WARUNG TENDA MENGENAI PRINSIP GOING CONCERN Widyowati, Mutiara Puspa; Nasution, Yan Noviar; Fadillah, Haqi; Timuriana, Tiara; Alipudin, Asep
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.8986

Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengidentifikasi persepsi atau sudut pandang dari pelaku usaha mikro dalam bentuk warung tenda pinggir jalan mengenai prinsip going concern. Responden penelitian ini adalah pelaku usaha warung tenda yang sudah berdiri lebih dari lima tahun yang dianggap bisnis sudah stabil. Responden penelitian terdiri dari dua orang pelaku usaha warung tenda yang menjual bubur ayam madura dan penjual sate (sate daging, sate lidah). Data penelitian adalah data primer berupa pendapat atau persepsi dari masing-masing pelaku usaha secara subjektif. Metode pengumpulan data menggunakan teknik wawancara mendalam. Metode penelitian menggunakan pendekatan fenomenologi dimana proses pengumpulan dan analisis data dilakukan secara paralel. Penelitian dimulai dengan menemukan noema, melakukan epoche, dan menyimpulkan noesis. Hasil penelitian menunjukkan bahwa para pelaku usaha telah menerapkan prinsip going concern walaupun merka tidak memahami secara teoritis. Prinsip going concern diimplementasikan melalui penerapan kesatuan usaha. Selain itu, ditemukan aspek lain dalam menjalankan bisnis, yaitu aspek religiusitas dan budaya. Hal ini sebagai bukti bahwa sektor mikro memiliki karakteristik yang unik tergantung pada nilai-nilai yang dianut oleh pemilik usaha.ABSTRACTThe purpose of this research is to identify the perceptions or point of view of micro-entrepreneurs in the form of roadside tent stalls regarding the principle of going concern. Respondents in this study were tent shop businesses that had been established for more than five years and were considered stable businesses. The research respondents consisted of two tent stall entrepreneurs selling Madura chicken porridge and satay sellers (meat satay, tongue satay). The research data is primary data in the form of opinions or subjective perceptions of each business actor. Methods of data collection using in-depth interview techniques. The research method uses a phenomenological approach where the process of collecting and analyzing data is carried out in parallel. Research begins with finding noema, doing epoche, and concluding noesis. The results of the study show that business actors have applied the going concern principle even though they do not understand it theoretically. The principle of going concern is implemented through the implementation of business units. In addition, other aspects of running a business were found, namely religious and cultural aspects. This is evidence that the micro sector has unique characteristics depending on the values espoused by business owners.
Financial Performance Analysis of Islamic Bank Using FDR, ROA, ROE, and NPF Ratios Syafaat, Fitra; Timuriana, Tiara
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 1 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i1.313.18-34

Abstract

This study examines the long-term financial performance of Bank Victoria Syariah, a sharia banking institution in Indonesia, by analyzing four key financial ratios: Financing to Deposit Ratio (FDR), Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Financing (NPF) from 2014 to 2023. Addressing the gap in the existing literature that often lacks in-depth institution-specific analysis, this study applies a quantitative descriptive method using audited financial statements to track trends in financial intermediation, profitability, and credit risk management within a Sharia-compliant framework. The findings show that although the bank initially faced challenges such as negative profitability and high credit risk, significant improvements were achieved in recent years—especially post-2021—as evidenced by a decrease in the NPF rate and an increase in ROA and ROE. These results suggest that strategic financial management and effective risk mitigation efforts play a significant role in improving bank performance and resilience. This study contributes meaningful insights for practitioners, regulators, and academics who seek to strengthen institutional performance, improve risk governance, and ensure long-term sustainability in the Islamic banking sector through more targeted financial strategies based on Sharia principles.
Co-Authors Alipudin, Asep Fadillah, Haqi Fitra Syafaat Nasution, Yan Noviar Widyowati, Mutiara Puspa