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All Journal Jurnal Keuangan dan Perbankan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Applied Business Research Amwaluna Jurnal Ekonomi dan Keuangan Syariah Business Innovation and Entrepreneurship Journal Justisia Ekonomika Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Manajemen Bisnis dan Keuangan Indonesian Journal of Economics and Management International Journal of Islamic Business and Management Review Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Ekonomi Syariah Industrial Research Workshop and National Seminar Journal of Applied Islamic Economics and Finance BanKu: Jurnal Perbankan dan Keuangan Prosiding Seminar Nasional Pengabdian Masyarakat Suhuf: International Journal of Islamic Studies
Syarief, Mochamad Edman
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Pengaruh CASA, FDR, CAR, dan Inflasi terhadap ROA pada Bank Umum Syariah di Indonesia Liana Oktaviani Syahrir; Ade Ali Nurdin; Hanifa Khoirunnisaa Heryanto; Mochamad Edman Syarief
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3752

Abstract

Sharia Commercial Banks in Indonesia have the largest share of assets compared to Sharia Business Unit and Sharia Rural Bank. This shows that the level of trust of the Indonesian people is higher in Islamic Commercial Banks. This study aims to determine the effect of bank financial performance factors seen from financial ratios, including CASA, FDR, and CAR as well as macroeconomic variables, namely Inflation on ROA at Islamic Commercial Banks registered with the OJK. The type of data used is secondary data in the form of annual reports from the official website of each Islamic Commercial Bank and inflation from the BPS. The research method used is quantitative-descriptive with path analysis model through a data processing applications, namely WarpPLS 7.0. The results show that the CASA and CAR variables have a positive and significant effect on ROA. While the FDR and Inflation variables have no effect on ROA.
Pengaruh Faktor Fundamental terhadap Return Saham Perusahaan Kategori Jakarta Islamic Index di Bursa Efek Indonesia Putri Deliana Febrianti; Dadang Hermawan; Mochamad Edman Syarief; Lya Amailiya
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3815

Abstract

This study aims to investigate the impact of the fundamental elements of the company as seen through financial ratios, including the Current Ratio (CR), Return on Equity (ROE), Debt to Equity Ratio (DER), Earnings Per Share (EPS), Price Earning Ratio (PER), and macroeconomic variables Inflation and BI Rate on stock returns of companies in the Jakarta Islamic Index category on the Indonesia Stock Exchange in the period 2015-2020. Panel data regression analysis is the data analysis method employed, while E-Views 9 is the data analysis tool. According to the study's findings, the Jakarta Islamic Index's stock returns are significantly and negatively impacted by the BI Rate. Meanwhile the Jakarta Islamic Index's stock returns are not significantly impacted by CR, DER, ROE, EPS PER, or inflation.
Intention to Saving of Z Generation at Islamic Bank in Bandung Raya Indah Kumala Sari; Mochamad Edman Syarief; Dwi Suhartanto
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4878

Abstract

A phenomenon the low number of customers using Islamic banking compared to conventional banking in Indonesia, where the majority of the population is a Muslim. Then, potential islamic bank customer groups are students or people with an age range between 18 to 24 years, which is the potential of West Java Province as the largest population of Z generation. The research objective to analyze the factors that influence individual behavioral intentions to saving in islamic bank by using the Theory of Planned Behavior (TPB). 100 questionnaires were distributed to people belonging to the Z generation category in Bandung Raya. Data from the questionnaire were analyzed using structural equation modeling (SEM). Results explain there is a positive effect of intention on saving behavior, positive effect of subjective norms on intention, positive effect of PBC on intention, the effect of religiosity on intention, and positive effect of costumer satisfaction on saving behavior.
Analisis Du Pont System Pada Perusahaan Sektor Tekstil Yang Terdaftar Di Issi Periode 2017-2022 Diani Nabila Putri; M. Edman Syarief; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5491

Abstract

The research aimed to analyze the financial performance of Textile Sector companies that are consistent in ISSI for the period 2017-2022 using the Du Pont System method. This Du Pont analysis is performed to see what factors can affect the increase and decrease in company profitability by looking at existing ratios. Du Pont uses five ratios which are, Net Profit Margin, Total Asset Turnover, Return on Investment, Equity Multiplier and Return on Equity. The researched method employed is a quantitative descriptive analysis. The sample of data used has been selected with purposive sampling method and resulted in 3 consistent companies listed on ISSI during 2017-2022. The results showed that PT Indo Rama Syntetics had relatively good Du Pont ROE performance and was already above the average textile sector industry compared to two other companies, namely PT Tifico Fiber Indonesia and PT Trisula international. Keywords: Du Pont System, Financial Performance
The Effect of Financial Performance on Investor Reaction With the Timeliness of Financial Statement Submission as a Mediation Factor Etti Ernita Sembiring; M. Edman Syarief; Lily Indrawati; Arry Irawan
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5841

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan perusahaan dan keterlambatan penyampaian laporan keuangan terhadap reaksi investor. Penelitian ini juga menguji apakah keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap reaksi investor. Pada tahun 2020, Bursa Efek Indonesia (BEI) mengeluarkan kebijakan stimulus dan relaksasi untuk menjaga stabilitas pasar modal dengan memperpanjang waktu penyampaian laporan keuangan tahunan selama dua bulan dari batas waktu. Namun hingga batas waktu perpanjangan, masih banyak perusahaan yang belum menyampaikan laporan keuangannya. Sampel dalam penelitian ini adalah perusahaan yang terlambat menyampaikan laporan keuangan tahun 2020. Penelitian ini menggunakan alat analisis Warp PLS dan Sobel. Hasil penelitian menunjukkan perusahaan yang terlambat menyampaikan laporan keuangan mengalami kinerja keuangan yang kurang baik. Kinerja keuangan berpengaruh positif terhadap harga saham. Kinerja keuangan berpengaruh negatif terhadap keterlambatan penyampaian laporan keuangan. Keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap harga saham. Efek mediasi yang terjadi adalah mediasi kompetitif. Namun berdasarkan hasil alat analisis SOBEL menunjukkan jika mediasi tersebut tidak signifikan. Kata kunci: kinerja keuangan, keterlambatan penyampaian laporan keuangan, harga saham Abstract This study aims to examine the effect of a company’s financial performance and detain in submitting a financial statement on investor reaction. This study also examines whether the delay in submitting financial statements mediates the effect of financial performance on investor reaction. In 2020, the IDX issued a policy of stimulus and relaxation in maintaining the stability of the capital market by extending the time for submitting annual financial reports for two months from the deadline. However, until the deadline for the extension, there are still many companies that have not submitted their financial reports. The research sample is companies that are late in submitting financial statements in 2020. This study uses Warp PLS and Sobel analysis tools. The result shows that financial performance positively affect the stock price. The financial performance has a negative effect on delays in submitting the financial statement. The delay in submitting a financial statement mediates the effect of financial performance on stock price but the mediation is not significant. Keywords: Financial performance; late submission of financial report; stock price
The Relationship between CSR and Profitability through Environmental Performance Moderation: The Use of Robust Path Analysis in Warp-PLS Susilawati, Riauli; Syarief, Mochamad Edman; Mai, Muhamad Umar
Jurnal Internasional Penelitian Bisnis Terapan Vol 6 No 02 (2024)
Publisher : Politeknik Negeri Bandung

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

Abstract

This research intends to investigate the impact of company social responsibility (CSR) on profitability through the moderating role of environmental performance represented by PROPER. Path analysis using WarpPLS was employed to examine 72 manufacturing firms listed on the Indonesian Stock Exchange (IDX). The results reveal that CSR has a significant positive impact on financial performance because in addition to being accountable to their shareholders, companies can legitimize that their social actions are in line with the expectation of society. Besides, environmental performance affects company profitability since, referring to the legitimacy theory framework, the public perceives that the industrial waste management practices carried out by the companies benefit the environment. This condition has a potential to enhance competitive advantage and ultimately increase company profits. The study is expected to contribute to filling the gaps in the literature regarding the relationship between CSR and corporate performance. Besides, it increases understanding and insights for practitioners, including investors, management, and consumers, regarding the role of PROPER in mediating the link between CSR practices and company financial performance, particularly in the context of Indonesian manufacturing companies.
Karakteristik komite audit dan kinerja bank: Komparasi syariah dan konvensional Katsirin, Khairul; Syarief, Moch. Edman; Sumiyati, Sumiyati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.362 KB) | DOI: 10.32670/fairvalue.v4i11.1803

Abstract

This study intends to analyze the effect of the characteristics of the Audit Committee on the performance of Islamic and conventional comparative banks in Indonesia. This study uses a quantitative approach with comparative methods and Partial analysis of Least Square-Structural Equation Model. The independent variables used include size, women's involvement, financial expertise, independence and number of meetings, while the dependent variable uses return on assets as a projection of bank performance. Data for all variables are obtained from annual reports that have been published on the official website of each bank. The results of the study found that the involvement of women and financial expertise had an effect on the performance of Islamic banks and independence and the number of meetings had an effect on the performance of conventional banks.
Corporate Governance and Dividend Policy in the Banking Sector on the Indonesian Stock Exchange Mai, Muhamad Umar; Syarief, Mochamad Edman
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4974

Abstract

This study is aimed at exploring the impact of corporate governance on dividend policy. The study was undertaken on the banking sector indexed in Indonesian Stock Exchange from 2009 to 2019. The method of data analysis used logistic regression and ordinary least squares regression.  The findings demonstrated that four of five criteria of Corporate Governance had a major impact on dividend policy, such as propensity to pay dividends and dividend pay-out ratio. Institutional ownership, board of directors’ size and audit committee size have a positive influence on propensity to pay dividends while the female board of directors has a negative effect. This study did not show that independent board of commissioners had a substantial impact on the propensity to pay dividends and dividend pay-out ratio. The findings of this research contribute to the financial literature, in particular the relationship between corporate governance and dividend policy. These findings should be properly taken for consideration among investors when making decisions on their investments.DOI: https://doi.org/10.26905/jkdp.v25i1.4974
Perbandingan Kinerja Reksadana Pendapatan Tetap Syariah dan Reksadana Saham Syariah yang Terdaftar di OJK Periode 2017-2021 Eka Nurmala Sari; Syarief, M. Edman
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5139

Abstract

This study aims to determine the differences in the performance of sharia mutual funds which are of the type of sharia fixed income and sharia stock mutual funds for the 2017-2021 period. The sample data was determined by random sampling method and resulted in twelve Islamic mutual funds consisting of six Islamic fixed income mutual funds and six Islamic equity mutual funds. The analytical methods used include the classic assumption test, the Independent Sample T-test, the Mann Whitney test with the performance measurement of sharia mutual funds using the Sharpe, Treynor, Jensen and AUM Growth. The results of this study indicate that the performance of Islamic fixed income mutual funds is higher than the performance of Islamic stocks using the Sharpe method, and in the Treynor, Jensen and AUM Growth methods the performance of Islamic equity mutual funds is higher than the performance of Islamic fixed income mutual funds.
Pengaruh Maqashid Shariah Index dan Good Corporate Governance Terhadap Kasus Fraud Pada Bank Umum Syariah Ghifari, Muhammad Jihad Al; Syarief, Mochamad Edman; Setiawan, Setiawan; Noeridha, Noorsyah Adi
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5614

Abstract

The purpose of this study is to see whether the Maqashid Shariah Index and Good Corporate Governance have a significant effect on fraud cases that occur in Islamic Commercial Banks registered with the Financial Services Authority. The objects of this research are Islamic Commercial Banks that are registered with the OJK and publish their Annual Reports and GCG from 2017 to 2021. This research is quantitative with a descriptive study using the Sample Additive Weighting research method, classic assumption test, hypothesis testing, and panel data analysis. to see the influence between variables. The results of this study are expected to be able to describe the effect of the Maqashid Shariah Index on fraud and the effect of Good Corporate Governance on fraud.
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