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Pengaruh CAR, ROA, FDR, dan BOPO terhadap Non Performing Financing pada Bank Muamalat Indonesia Dea Apriyani; Ine Mayasari; Mochamad Edman Syarief
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.546 KB) | DOI: 10.35313/jaief.v1i3.2595

Abstract

Muamalat Bank have decline in financial performance. Muamalat Bank lacks capital because it provides too much corporate financing which has an impact on increasing non-performing financing. Besides that, the net profit of Muamalat Bank in 2019 decreasec significantly, namely by 92% and its operating costs rached Rp490 billion. This research was conducted to know the effect of the variable Capital Adequacy Ratio (CAR), Return On Assets (ROA), Financing to Deposit Ratio (FDR), and Operating Expenses per Operating Income (BOPO) on Non-Performing Financing (NPF) at Bank Muamalat. Indonesia. The sample used is the quarterly report published on the official website of Bank Muamalat. The research method used is quantitative research with multiple linear regression analysis and is supported by the Eviews software version 10 as a data processing application. The results of this study indicate that CAR and ROA have a negative and significant effect on the NPF of Bank Muamalat. Meanwhile, FDR and BOPO have a positive and significant effect on NPF.
Pengaruh Economic Value Added dan Market Value Added terhadap Harga Saham pada Perusahaan yang Terdaftar Di Jakarta Islamic Indeks Rizqia Nur Afifah; Mochamad Edman Syarief; Intan Nurrachmi
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.09 KB) | DOI: 10.35313/jaief.v2i1.2853

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This study aims to examine the effect of Economic Value Added and Market Value Added on stock prices in companies listed on the Jakarta Islamic Index (JII). The type of data used is quantitative data sourced from the official website of the Indonesia Stock Exchange (IDX). The number of samples of 16 companies that meet the research criteria using purposive sampling method. Data collection uses non-participant observation method for documents in the form of company annual financial reports. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously EVA and MVA had significant effect on stock prices. Then, partially, both the EVA and MVA variables have effect on stock prices.
Perbadingan Indeks Maqashid Syariah pada Kinerja Perbankan Syariah di Asia dan Eropa Maisa Frita Winesa; Mochamad Edman Syarief; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.594 KB) | DOI: 10.35313/jaief.v2i1.2876

Abstract

Performance evaluations in Islamic banking generally use traditional measurement tools. In fact, evaluating the performance of the Islamic banking industry cannot be the same as using traditional banking assessment tools, because Islamic banking and traditional banking have different goals and perspectives. This study aims to analyze the performance of the Islamic banking industry in Indonesia, Saudi Arabia, the United Kingdom and Turkey from 2016 to 2019 based on the concept of the Sharia law maqshid index, and to find out whether there is a difference in the value of the Sharia law maqshid index in Indonesia, Saudi Arabia and the United Kingdom And Turkey in 2016-2019. This research uses data from the financial statements and annual reports of each Islamic bank. This study is a quantitative study using descriptive research methods. Each country (Indonesia, Saudi Arabia, the United Kingdom, and Turkey) has as many as 3 Islamic bank samples, so the total sample of Islamic banks is 12 Islamic banks. The total observations are 48 observations over a period of 4 (four) years (2016-2019). The Kolmogorov-Smirnov test was used to test the normality of the data and to test the hypothesis using the Analysis of Variance (ANOVA). The results of this study indicate that the maqashid index value, the first sharia goal is individual education, the second goal is the establishment of justice, and the third sharia goal is the public interest in Islamic banking in Indonesia and Islamic banking in Saudi Arabia, England and Turkey does not show a significant difference.
Tingkat Efisiensi Pengelolaan Zakat dengan Metode DEA pada BAZNAS Jawa Barat Elviera Maharani; Mochamad Edman Syarief; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.211 KB) | DOI: 10.35313/jaief.v2i2.2963

Abstract

This study aims to analyze the efficiency level of zakat management using the Data Envelopment Analysis (DEA) method at BAZNAS West Java for the 2015-2019 period. The sample in this study is the annual financial report of BAZNAS West Java. This type of research is descriptive quantitative research. There are several variables used in this study, the input variables consist of: (I1) Total Assets, (I2) Operational Costs, and the output variables consist of: (O1) Distribution of Zakat Funds, (O2) Revenue of Zakat Funds. The results of the study using the DEA method with the Constant Return to Scale (CRS) model showed that BAZNAS West Java was able to achieve the efficient category with an optimal scale in zakat management with a score of 1 or 100% in 2015-2019 and achieved a relatively maximum value and the actual value according to DEA calculation targets.
Pengaruh Financial Performance terhadap Zakat Perusahaan dengan ROA Sebagai Variabel Intervening pada Bank Umum Syariah di Indonesia Naila Shafia Hamid Alfani; Mochamad Edman Syarief; Rani Putri Kusuma Dewi
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.558 KB) | DOI: 10.35313/jaief.v2i3.3730

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In 2016-2020 there was a phenomenon where ROA, the variables that affect ROA, and ZAKAT are fluctuated which made the authors interested in doing research again. Based on this phenomenon, this study aims to determine how the variables of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Financing to Deposite Ratio (FDR) influence the Return On Assets (ROA) and their effect on the Zakat Expenditure. The population used is Islamic Banks registered with the Financial Services Authority using purposive sampling. The software used in data processing is WarpPLS 7.0 using descriptive quantitative research methods. This study will provide an overview of how the influence of Conventional Financial Performance on Zakat Expenditure with profitability as the intervening variable. The results showed that ROA had a significant effect on ZAKAT and could mediate between CAR and NPF variables on ZAKAT. While the FDR variable has no effect on ROA and ZAKAT.
Pengaruh Kebijakan Modal Kerja terhadap Profitabilitas dan Nilai Perusahaan yang Terdaftar pada Jakarta Islamic Index Andzar Izzurrahman; Mochamad Edman Syarief; Iwan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.292 KB) | DOI: 10.35313/jaief.v2i3.3733

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In this study, working capital policies measured by Working Capital Investment Policy (WCIP) and Working Capital Financing Policy (WCFP) affect the corporate performance (profitability and goodwill) of nine companies included in the Jakarta Islamic Index (JII). We are investigating the impact. Listed during the period 2014-2020. The analysis tool used is a descriptive statistical and path analysis method using the software program WarpPLS 7.0. The data used is obtained in the form of secondary data from the website www.idx.com and also refers to literature and references to previous studies. As a result, investment policy (WCIP) did not affect profitability, and financing policy (WCFP) did affect profitability, but profitability itself did not affect goodwill. Partially investment and financing policies (WCFP) affected goodwill. .. This study focuses on the company's current assets and liabilities, as it focuses on the working capital policy that the company uses to carry out its business.
Determinan Nilai Perusahaan Manufaktur pada Indeks Saham Syariah Indonesia Fifi Afiyanti Tripuspitorini; Iwan Setiawan; Mochamad Edman Syarief; Setiawan Setiawan; Aditya Dais Gumara; Tiara Putie Purwitasari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1765

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This study aims to determine the effect of financial performance consisting of Total Assets Turnover (TATO), Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and macroeconomic factors consisting of inflation, interest rates, and the exchange rate against the value of manufacturing companies on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. Firm value variable is proxied using Tobin's Q ratio. The research method used is descriptive-quantitative method using multiple linear regression analysis techniques. The research object used is financial performance, macroeconomic factors, and the value of manufacturing companies with secondary data derived from data from the Indonesia Stock Exchange (IDX), the Central Statistics Agency (BPS), Bank Indonesia, and the Financial Services Authority (OJK). The research subjects used are manufacturing companies that are included in ISSI with a total sample of 76 companies that have met the criteria for selecting samples using the purposive sampling method. Hypothesis testing was carried out by path analysis using the WarpPLS 7.0 program. The results showed that TATO, ROA, and interest rates had a significant positive effect on the value of manufacturing companies listed on ISSI; CR, DER, and the dollar exchange rate have a significant negative effect on the value of manufacturing companies listed on ISSI; and inflation has no effect on the value of manufacturing companies listed on ISSI.
Pembiayaan Bermasalah pada Bank Muamalat Indonesia: Apakah Faktor Internal dan Faktor Eksternal Berpengaruh? Noviatul Fitriya; Mochamad Edman Syarief; Anhar Firdaus
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3788

Abstract

The purpose of this study was to find out the effect of the ratio of Operating Costs and Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), Inflation, and Exchange Rate (Exchange Rate) on Non Performing Financing (NPF) at Banks. Sharia Muamalat. The population used in this study is Bank Muamalat Indonesia and the data used is time series data sourced from the quarterly reports of Bank Muamalat Indonesia for the 2011-2020 period published on the bank's official website. The method used to solve this problem is to use quantitative research with multiple regression analysis and is supported by Eviews9 software as an application to process data. The findings of this study are to contribute to Bank Muamalat Indonesia regarding the factors that affect the NPF at Bank Muamlat Indonesia.
Pengaruh DPK, NPF, CAR, ROA, dan REO Pada Pembiayaan yang Disalurkan BPRS di Indonesia Chanda Fawwaz Mahesa; Mochamad Edman Syarief; Anita Putri; Raya Puspita Sari Hasibuan
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3849

Abstract

This study examines the factors that influence the distribution of financing in islamic rural banks in Indonesia. These factors include Third Party Funds (DPK), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Rasio efisiensi Operasional (REO). The population and sample used in this study are all of Islamic rural banks in Indonesia. The data used is secondary data in annual financial reports published by financial servives authority of Indonesia on it is official website for 2015-2020 period. Quantitative is the method used in this research with multiple regression processed through the Eviews version 9 program as the data processing application. The results of the analysis show that partially DPK, ROA, and REO have positive and significant influence to financing, while CAR and NPF partially have no influence to financing.
Pengaruh Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Asuransi Kerugian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) Muthia Nur Soniati; Ruhadi Ruhadi; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2417

Abstract

Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.
Co-Authors Aditya Dais Gumara Ambia Masthura Yussaivi Andzar Izzurrahman Anggraeni, Khaerunisa Suci Anhar Firdaus Firdaus Anita Putri Annisa Nur Safitri Arizal Jaya Arry Irawan Arwan Gunawan Ash Shidqi, Muhammad Irsyad Banter Laksana, Banter Carol Y Lu Chanda Fawwaz Mahesa Dadang Hermawan Dadang Hermawan Dadang Hermawan Dea Apriyani Destian Arshad Destian Arshad Darulmalshah Tamara Dian Imanina Burhany Diani Nabila Putri Diharpi Herli Setyowati Dimas Sumitra Danisworo Djuwarsa, Tjetjep Driyastutik, Windari Dwi Suhartanto DWI SUHARTANTO Eka Nurmala Sari Elviera Maharani Endang Hatma Juniwati Essa, Satrija Prajna Fatoni, Muhammad Iqbal Fifi Afiyanti Fira Febrina Fitri, Tia Nur Fitriah Fatimah Amatilah Ghifari, Muhammad Jihad Al Gymnastiar, Raihan Firdaus Hadiani, Fatmi Hanifa Khoirunnisaa Heryanto Hasbi Assidiki Hasbi Assidiki Mauluddi Hendi Rohendi Indah Kumala Sari Intan Nurrachmi Intantri Lestari Iwan Setiawan Katsirin, Khairul Khoirun Nisa Nurul Muslimah Kristianingsih Kristianingsih Leni Nur Pratiwi Leo, Gundur Liana Oktaviani Syahrir Lily Indrawati Limayyasa, Risma Lya Amailiya Maisa Frita Winesa Marwansyah, Marwansyah Mayasari, Ine Melani, Farida Andy Mochamad Umar Mai Mufti, Fauzan Ali Muhamad Arif Nugraha Muhammad Muflih Muhammad Syaiful Nurasman Muthia Faridatunnisa Muthia Nur Soniati Nabila Nur Khairina Naila Shafia Hamid Alfani Noorsyah Adi Noer Ridha Novianti, Ira Novianty, Ira Noviatul Fitriya Nurdin, Ade Ali Pebrianti, Gita Nuralipah Pramudia, Rizkie Anugerah Prasetyo Widodo, Annis Azizah Purbayati, Radia Putri Deliana Febrianti Radia Purbayati Rani Putri Kusuma Dewi Raya Puspita Sari Hasibuan Rezeki, Fuzi Amali Sri Riauli Susilawaty Hutapea Rizkie Anugerah Pramudia Rizqia Nur Afifah Ruhadi Ruhadi Ryhan Firdausy Noor Dermawan Sembiring, Etti Ernita Setiawan Setiawan Setiawan, S Shafira, Ranti Firdha Sudjana Sudjana Suherlan, Deiana SUMIYATI SUMIYATI Tiara Putie Purwitasari Tjetjep Djuwarsa Tresna Pratiwi Tripuspitorini, Fifi Afiyanti Widhansetyati, Purwanti Wiwin Roslinda Sidebang Yayat Nurhidayat Yeti Apriliawati, Yeti