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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
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Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Sebelum Dan Selama Pandemi COVID-19 Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di ISSI Ash Shidqi, Muhammad Irsyad; Djuwarsa, Tjetjep; Hadiani, Fatmi; Syarief, M. Edman
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.v4i1.5677

Abstract

This study examines the relationship between the company's financial ratios, namely Current Ratio and Debt to Equity Ratio as independent variables to Return On Assets which are the dependent variable in companies in the Trade, Services and Investment sectors. This study uses company panel data for 2017-2021 based on the three years before and two years during the COVID-19 pandemic. COVID-19 is a moderating variable that strengthens or weakens the relationship between CR and DER on ROA. The study population is 102 trade, service and investment business sectors listed on the Indonesian Sharia Stock Index. Based on random sampling, 26 companies were obtained as samples. The results obtained show that CR, both moderated by COVID-19 and without being moderated, does not affect the ROA of the business sector. Meanwhile, DER results without being moderated by COVID-19 negatively and significantly affect ROA, then DER moderated by COVID-19 positively and significantly affects ROA. The positive relationship obtained by DER on ROA during COVID-19 is interpreted as a quasi moderator, where COVID-19 as a pseudo moderating variable is able to interact with DER thereby strengthening its negative effect on company ROA.
Analisis Pengaruh CAR, FDR, Inflasi, dan Suku Bunga BI terhadap ROA pada Bank Umum Syariah di Indonesia Shafira, Ranti Firdha; Purbayati, Radia; Hadiani, Fatmi; Syarief, M. Edman
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.v4i1.5678

Abstract

This research has the main objective of testing how influence CAR, FDR, inflation, and BI rates on ROA of Islamic in Islamic commercial banks for the 2017-2021 period.Method the method applied is a descriptive quantitative using software Eviews12. Secondary data from website Islamic commercial banks and Bank Indonesia.By using the purposive sampling methode, the subject who met the criteria were 10 banks at OJK. The chosen model is Random Effect Model (REM). This research contributes to help expand the theory of Islamic Banking that use ROA to measure financial performance.
Pengaruh NPL dan Inflasi terhadap ROA Pada Bank BUMN Yang Terdaftar Di BEI Periode 2013 - 2023 Anggraeni, Khaerunisa Suci; Syarief, Moch. Edman
BanKu: Jurnal Perbankan dan Keuangan Vol 5, No 2 (2024): Volume 5, Nomor 2, Agustus 2024
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/banku.v5i2.11873

Abstract

Return On Asset (ROA) is the bank's capabillity to obtain profits from the sale or use of its assets, but the ROA metric can be affected by numerous variables, specifically, aspect originating from within and outside. One of the internal aspect that can alter ROA is credit, in credit distribution there are often non-performing loans that can affect bank revenue. Another external factor is inflation which will result in bank’s profitability value to growth or decrease. Therefore, This research aims to examine how non-performing loans and inflation impact ROA. The study focuses on state-owned banks listed on the IDX over a ten-year periode from 2013 – 2023. The study employs multiple linear reggresion as the primary method for data analysis. The findings of this investigation are derived from application of this stactical technique, the result reveal that NPL partially affected ROA and Inflation partially affected ROA. Likewise, NPL and Inflation simultaneously affect ROA.
Analisis Pembiayaan Sektor Pertanian pada BPRS dengan Perspektif Kesejahteraan dan Risiko Essa, Satrija Prajna; Burhany, Dian Imanina; Syarief, M. Edman
Jurnal Manajemen Bisnis dan Keuangan Vol 3 No 2 (2022): Oktober 2022
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v3i2.69

Abstract

This study aims to assess the effect of bias regret and overconfidence on cryptocurrency This study aims to examine the effect of two aspects that form the basis for the distribution of financing carried out by BPRS for the agricultural sector, namely farmer welfare and financing risk. This study uses a sample of 163 BPRS incorporated in the report published by the OJK with monthly data for the period 2016 to 2020. This study uses the PLS-SEM analysis method with a quantitative approach. The results of this study indicate that the welfare of farmers has a significant influence on the financing of the agricultural sector. Meanwhile, financing risk does not have a significant effect on financing the agricultural sector.
Enhancing Sharia Stock Performance Through Board Commissioners’ Characteristics: The Moderating Role of Educational Level Driyastutik, Windari; Mochamad Edman Syarief; Hendi Rohendi
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1364

Abstract

Purpose – This study aims to analyze the influence of the characteristics of the Board of Commissioners on sharia stock returns and explore the role of moderation of education levels in this relationship. Methodology/approach – The research method used is the regression of panel data with the Feasible Generalized Least Squares (FGLS) model. This study involves variables such as the number of board of commissioners, the frequency of meetings, the proportion of the board of commissioners, the level of education, age of members of the board of commissioners, and control variables in the form of company characteristics and macroeconomic factors, namely inflation. Findings – The results showed that the characteristics of the Board of Commissioners as a whole had no significant effect on sharia stock returns, both directly and as moderation variables by the level of education, which showed that the performance of sharia issuers was more influenced by other factors. In addition, the negative relationship between the age of the Board of Commissioners and stock returns underline the importance of a balance between experience and innovation in improving the performance of sharia issuers. These findings provide insight for sharia issuers to involve all stakeholders in strategic decisions. Novelty/value – This study shows experience alone is not enough, but innovation and adaptation to the development of digital technology is also important in the performance of the company's shares.
The Influence of Sharia Supervisory Board, Firm Size, and Firm Age on the Profitability of Islamic Commercial Banks in Indonesia During the 2018–2023 Period Prasetyo Widodo, Annis Azizah; Mochamad Edman Syarief; Muhammad Syaiful Nurasman
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6567

Abstract

This study aims to analyze the influence of the Sharia Supervisory Board (SSB), firm size, and firm age on the profitability of Islamic Commercial Banks in Indonesia during the 2018–2023 period. The research employs a quantitative descriptive approach using panel data. The population includes all Islamic Commercial Banks registered with the Financial Services Authority (OJK), with a sample of 11 banks selected based on specific criteria. The data used are secondary data obtained from the annual reports of these banks. Panel data regression analysis was applied to examine the relationship between the independent variables (SSB, firm size, and firm age) and the dependent variable (profitability, measured by Return on Equity or ROE). The findings reveal that, individually, the number of SSB members, frequency of SSB meetings, expertise in economics and accounting, dual positions, and firm size do not have a significant effect on ROE. Only firm age was found to have a significant impact. The adjusted R-squared value of 2.2171% suggests that other variables outside the model play a more dominant role in explaining profitability. These findings are expected to contribute to strengthening governance and improving the performance of Islamic banking institutions. Keywords: Sharia Supervisory Board, Firm Size, Firm Age, Profitability, Islamic Commercial Banks.
Pengaruh Minat Penggunaan Mobile Banking terhadap Penghimpunan DPK di BSI Region VI Bandung Melani, Farida Andy; Syarief, Mochamad Edman; Marwansyah, Marwansyah
Jurnal Riset Ekonomi Syariah Volume 5, No. 1, Juli 2025 Jurnal Riset Ekonomi Syariah (JRES)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jres.v5i1.6959

Abstract

Abstrak. Kemajuan teknologi digital dan meningkatnya akses internet di Indonesia  memicu perubahan pola perilaku masyarakat dalam menggunakan layanan keuangan, salah satunya  penggunaan mobile banking. BSI sebagai bank syariah modern juga mengembangkan aplikasi BSI Mobile untuk memudahkan nasabah bertransaksi secara online. Studi ini bertujuan untuk mengevaluasi pengaruh penggunaan mobile banking terhadap penghimpunan DPK di wilayah BSI Region VI Bandung. Studi ini menggunakan metode pendekatan kuantitatif dengan teknik analisis PLS-SEM untuk menguji pengaruh antar variabel, yang melibatkan 350 nasabah aktif BSI. Hasil studi menunjukkan bahwa persepsi kemanfaatan (Perceived Usefulness) dan kemudahan penggunaan (Perceived Ease Of Use) berpengaruh terhadap sikap (Attitude) dan niat adopsi (Adoption Intention) terhadap Mobile banking. Meskipun demikian, niat adopsi tidak berpengaruh terhadap penghimpunan DPK. Temuan ini mengindikasikan bahwa keputusan nasabah untuk menyimpan dana dipengaruhi oleh faktor-faktor lain di luar adopsi teknologi, seperti tingkat kepercayaan, kebiasaan finansial, dan kualitas layanan. Penelitian ini menegaskan pentingnya inovasi digital dalam membentuk perilaku dan sikap keuangan nasabah, serta pentingnya pendekatan menyeluruh dalam strategi peningkatan DPK melalui platform digital. Abstract. The rapid advancement of digital technology and growing internet penetration in Indonesia have brought significant shifts in how people access and utilize financial services, particularly through the adoption of mobile banking. Bank Syariah Indonesia (BSI) as a modern Islamic bank has also developed the BSI Mobile application to facilitate customers in making online transactions. This study aims to evaluate the impact of Mobile banking usage on the collection of ThirdParty Funds (TPF) in the BSI Region VI Bandung. his study adopts a quantitative approach and employs the PLS-SEM analysis technique to examine the relationships among variables, with data collected from 350 active BSI customers. The findings reveal that Perceived Usefulness and Perceived Ease of Use significantly influence customer attitudes and adoption intentions toward Mobile banking. However, adoption intention does not show a direct significant effect on the collection of Third Party Funds (TPF). This finding indicates that customers' decisions to save funds are influenced by factors other than technology adoption, such as level of trust, financial habits, and service quality. This study highlights the critical role of digital innovation in influencing customers' financial behavior and attitudes, while also underscoring the need for a holistic strategy to enhance Third Party Fund (TPF) collection through digital platforms.
Does Islamic Banking Contribute to Increasing Public Welfare? Evidence from Indonesian Province Panel Data Rezeki, Fuzi Amali Sri; Limayyasa, Risma; Mufti, Fauzan Ali; Widhansetyati, Purwanti; Syarief, Mochamad Edman; Setiawan, S; Fatoni, Muhammad Iqbal
Suhuf: International Journal of Islamic Studies Vol. 36 No. 1 (2024): Mei
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v36i1.4474

Abstract

One of the Sustinable Development Goals (SDGs) targets in Indonesia is to increase the level of public welfare that can be represented in GRDP per capita. Therefore, the purpose of this study is to determine whether Islamic banking through Islamic Commercial Banks (BUS), Islamic Business Units (UUS) and Sharia Rural Banks (BPRS) in 33 provinces in Indonesia, has contributed to GRDP per capita during the 2015-2022 period. GRDP per capita as a proxy indicator for the level of public welfare to encourage the achievement of the sustainable development goals (SDGs) target. This study uses panel data regression analysis because the data is time series and cross section. The size of the Islamic banking contribution uses Islamic Bank Office (IBO), Financing and Third-Party Funds (TPF) variables in 33 provinces in Indonesia. Meanwhile, the size of the welfare level of a region uses Gross Regional Domestic Product (GRDP) per capita data. The findings of this study show that the IBO, financing, and TPF variables simultaneously have a significant positive effect on GRDP. However, partially, the IBO variable has a significant negative effect on GRDP, the financing variable has a significant positive effect on GRDP, and the TPF variable has no effect on GRDP.
The Influence of Islamic Financial Literacy, Social Environment, and Public Perception on the Interest in Using Islamic Banking Products Pebrianti, Gita Nuralipah; Syarief, Mochamad Edman
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6738

Abstract

This study aims to analyze the influence of Islamic financial literacy, social environment, and public perception on the interest in using Islamic banking products among Muslim communities, particularly Generation Z in the Greater Bandung area. Data was collected through an online questionnaire distributed using a purposive sampling method, resulting in a total of 214 respondents. The data were analyzed using the Structural Equation Modeling (SEM) approach with the WarpPLS application to examine the relationships between the studied variables. The results indicate that Islamic financial literacy, social environment, and public perception significantly influence public interest in using Islamic banking products. These findings contribute significantly to the development of marketing strategies and Islamic financial education, particularly in the Greater Bandung area. The study also recommends enhancing Islamic financial literacy, strengthening the influence of the social environment, and managing positive public perception as strategic steps to expand the market share of Islamic banks in Indonesia.
The Effect of Profitability and Leverage on Islamic Social Reporting Disclosure with Company Size as a Moderating Variable Fitri, Tia Nur; Syarief, Mochamad Edman
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6765

Abstract

This study examines the effect of profitability and leverage on Islamic social disclosure with company size as a moderating variable in companies listed on IDX-MESBUMN17 in 2018-2023. This study uses the EViews 12 application as an analysis tool. The analysis method used is moderated regression analysis (MRA). By using the purposive sampling method, 14 companies listed on IDX-MESBUMN17 were obtained. The random effect model (REM) is the most appropriate estimate for this model. The results of the study indicate that leverage affects the disclosure of Islamic social reporting, while profitability does not affect Islamic social disclosure. The results of the moderation test show that only leverage is moderated by company size in disclosing Islamic social reporting; profitability cannot be moderated by company size in disclosing Islamic social reporting.
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