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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Islamic Economics and Business Review (IESBIR) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) ASNAF
Nasution, Ananda Anugrah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Tingkat Receivable Financing dan Inventory Financing Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Lubis, Dinda Silpia; Rukiah; Nasution, Ananda Anugrah
Islamic Economics and Business Review Vol 2 No 3 (2023): IESBIR, December 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v2i3.6809

Abstract

Abstract Profitability is a ratio that has the objective of knowing how much the ability of the company/banking as a whole is to generate profits over a certain period.  Profitability is used as the most appropriate indicator to measure company performance, the higher the profitability, the better the company's performance.  The ratio used to measure profitability in this study is ROA. In 2019 and 2020 receivable financing using the qardh contract at PT.  Bank Mega Syariah experienced a decline but not accompanied by a decrease in profitability (ROA).  Then in 2019 and 2020 inventory financing using a murabaha contract at PT. Bank Aceh Syariah has increased but not accompanied by an increase in profitability (ROA).  The formulation of the problem in this study is "do receivable financing and inventory financing partially and simultaneously affect profitability in Islamic commercial banks"?  The purpose of this study was to find out how much influence receivable financing and inventory financing have on profitability in Islamic commercial banks.  The theory in this study is the commercial loan theory (theory of credit), Islamic bank financing systems, receivable financing, inventory financing and profitability.  This research is included in quantitative research, with multiple linear regression analysis, the data source used is secondary data.  The population in this study were 14 Islamic commercial banks in Indonesia, using a saturated sample with a total sample of 42 financial statements.  The tests carried out in this study were descriptive statistics, normality test, classic assumption test, panel data estimation and hypothesis testing.  The results of this study indicate that partially (t test) receivable financing and inventory financing have no effect on profitability, and simultaneously (f test) receivable financing and inventory financing have a positive effect on profitability and the contribution of receivable financing and inventory financing to profitability is 6.59 percent  and the remaining 93.41 percent is influenced by other variables outside of this study. Keywords: Receivable Financing, Inventory Financing, and Profitability   Abstrak Profitabilitas merupakan rasio yang memiliki tujuan untuk mengetahui seberapa besar Kemampuan perusahaan/perbankan secara keseluruhan dalam menghasilkan laba selama periode tertentu. Profitabilitas di jadikan indikator yang paling tepat untuk mengukur kinerja perusahaan, semakin tinggi profitabilitasnya maka semakin baik kinerja perusahaannya. Rasio yang digunakan untuk mengukur profitabilitas pada penelitian ini adalah ROA. Pada tahun 2019 dan 2020 receivable financing dengan menggunakan akad qardh pada PT. Bank Mega Syariah mengalami penurunan namun tidak disertai penurunan profitabilitas (ROA). Kemudian pada tahun 2019 dan 2020 inventory financing dengan menggunakan akad murabahah pada PT.Bank Aceh Syariah mengalami kenaikan namun tidak disertai kenaikan profitabilitas (ROA). Rumusan masalah dalam penelitian ini adalah “apakah receivable financing dan inventory financing secara parsial dan simultan berpengaruh terhadap profitabilitas pada bank umum syariah”? Tujuan penelitian ini adalah untuk mengetahui berapa besar pengaruh receivable financing dan inventory financing terhadap profitabilitas pada bank umum syariah. Teori dalam penelitian ini adalah comersial loan teory (teory of credit), sistem pembiayaan bank syariah, receivable financing, inventory financing dan profitabilitas. Penelitian ini termasuk dalam penelitian kuantitatif, dengan analisis regresi linear berganda, sumber data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah 14 bank umum syariah di Indonesia, dengan menggunakan sampel jenuh dengan jumlah sampel sebanyak 42 laporan keuangan. Uji yang dilakuikan dalam penelitian ini yaitu statistik deskriptif, uji normalitas, uji asumsi klasik, estimasi data panel dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial (uji t) receivable financing dan inventory financing tidak berpengaruh terhadap profitabilitas, dan secara simultan (uji f) receivable financing dan inventory financing berpengaruh positif terhadap profitabilitas dan kontribusi receivable financing dan inventory financing terhadap profitabilitas 6,59 persen dan sisanya 93,41 persen dipengaruhi oleh variabel lain diluar penelitian ini. Kata Kunci: Receivable Financing, Inventory Financing, dan Profitabilitas        
PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT BANK MANDIRI AREA MEDAN IMAM BONJOL Siregar, Indah Permatasari; Nasution, Ananda Anugrah
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 2 No 2 (2021): Desember
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1255.112 KB) | DOI: 10.32696/jimk.v1i2.1006

Abstract

This research aimed to know the effect of organizational culture and individual characteristics to performance with intrinsic motivation as intervening variable in the Employee Marketing Division of PT. Bank Mandiri Persero Tbk Medan Imam Bonjol II. Population in this research is all employees of marketing division of PT. Bank Mandiri (Persero), Tbk Imam Bonjol Medan Area which amounted to 50 people. Sampling using sampling saturated, where all the population used as a sample. The method of analysis used in this study is quantitative descriptive method and the nature of this study using the level of associative explanation and analysis techniques used the regression analysis. The result of the research shows that independent variables, organizational culture have a significant and significant effect on the performance of PT. Bank Mandiri Persero Tbk Medan Imam Bonjol II Area with determination coefficient of 0,567 or 56,7%. Partially organizational culture, individual characteristics, and intrinsic motivation, simultaneously have a significant and positive effect on performance
The merger of three state owned shariah bank in Padangsidimpuan Kurniawan, Ferdy; Hasibuan, Abdul Nasser; Nasution, Ananda Anugrah
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 2, No 2 (2023)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v2i2.5745

Abstract

Abstract Purpose - The objective of this study is to identify the positive and negative impacts of the merger of Islamic banks on the community or customers and employees of Islamic banks in Kota Padangsidimpuan. Method - To address this issue, this study employed a qualitative descriptive method. Data collection for this study used the interview technique. This study involved 15 informants from the local community and 5 informants of bank employees. Results - The merger of Islamic banks in Kota Padangsidimpuan brought both advantages and challenges for the community and bank employees. On the bright side, the merger expanded the reach of Islamic banking services, which projected there are more people could now access essential financial products and services like savings accounts, loans, and investments. This potentially boosted financial inclusion and economic activity in the city. The merger also enhanced job security for employees, by becoming part of a larger, state-owned enterprise like Bank Syariah Indonesia (BSI), the employees gained stability and potential career advancement opportunities. However, there were also some shortcomings, the merger led to the limited access to physical banking infrastructure: The lack of new ATMs and branch offices following the merger might have inconvenienced some customers, especially those in remote areas. In addition, it adjusted the period for employees, which adapting to new systems and regulations after the merger could have been challenging for some employees, requiring additional training and support. Overall, the merger's impact was mixed. While it provided broader access to Islamic banking and job security for employees, it also highlighted the need for further expansion of physical banking infrastructure and support for employees during transitions. Addressing these challenges could help maximize the positive outcomes of the merger for the community and bank employees in Kota Padangsidimpuan. Limitation – The generalizability of the findings may be limited due to the study's focus on a single merged Islamic bank in one city. Practical Implicative - The consolidation of three Islamic banks marks a significant step in enhancing Sharia-compliant financial services. This merger has the potential to benefit both the community and the national economy. By uniting resources and expertise, the new entity offer a wider range of Sharia-approved products and services, catering to the specific needs of the community while also contributing to broader societal well-being and economic development.
GENDER AND FINANCIAL REWARDS: ACCOUNTING STUDENTS' INTEREST IN A CAREER AS A PUBLIC ACCOUNTANT Hasibuan, Abdul Nasser; Azim, Nik Mohd; Hardana, Ali; Nasution, Ananda Anugrah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8044

Abstract

The choice of operators that can be taken as someone who has an accounting education background, namely public accountants, government accountants, corporate accountants, and educator accountants. The difference in career choices is where accountants work. Public Accountants are independent accountants who work for the public interest. This research is empirical research with a quantitative approach that involves the use of statistical analysis. The study used primary data, the research sample consisted of 160 accounting students from 1 PTN and 3 PTS. The tool used in the research was logistic regression with SPSS software version 16. Research explains gender influences the intention of accounting students in for a career as a Public Accountant. However, consideration of financial rewards and the job market has not been able to provide empirical evidence of interest in accounting students for a career as a Public Accountant.
Co-Authors Abdul Nasser Hasibuan Ali Hardana Azim, Nik Mohd Kurniawan, Ferdy Lubis, Dinda Silpia Rukiah Siregar, Indah Permatasari