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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) YUME : Journal of Management Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Al-Tamimi Kesmas: Jurnal Ilmu Kesehatan Masyarakat (Journal of Public Health Sciences) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Buana Akuntansi Jurnal Ilmiah Wahana Pendidikan
Nana Diana
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Religion Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pendapatan Murabahah, Mudharabah, Dan Musyarakah Terhadap Return On Equity (ROE) Imam Fadilah; Nana Diana
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 8 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7886032

Abstract

This study uses a quantitative approach with secondary data in the form of the monthly financial reports of PT. BCA Syariah in 2020-2022, to know the effect of murabaha, mudharaba and musyaraka income on return on equity (ROE). The sample of this study used a sampling technique, where all populations aged 35 months were used as samples. This study uses multiple linear regression analysis techniques using IBM SPSS 25. The results of this study reveal that murabaha income has a positive effect on return on equity, mudharaba income has no effect on return on equity, and musyaraka income has a negative effect on return on equity.
Analisis Penerapan Akuntansi Murabahah Dalam Pembiayaan KPR Pada Bank Syariah Indonesia (BSI) Cabang Karawang Syifa Ardiyani; Nana Diana
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 9 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7951758

Abstract

This study aims to analyze the application of murabahah contracts in sharia mortgage and its adjust to Pernyataan Standar Akuntansi Keuangan (PSAK) 102 regarding murabahah accounting at Bank Syariah Indonesia Karawang Branch. This study used a descriptive qualitative method and data collection technique in the form of interviews and some secondary data from report documents. Based on the research results, it can be known that the application of the murabahah accounting at Bank Syariah Indonesia Karawang Branch refers to PSAK 102 and basically complies with the applicable regulations.
Perkembangan Pembiayaan Terhadap Laba Bersih Pada Bank Syariah Indonesia Sebelum dan Sesudah Merger Agnia Afifah Adha; Nana Diana
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 13 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8137019

Abstract

This study aims to fulfill and analyze whether there is a significant difference in financing between 2020 before the merger and 2021 after the merger. This study uses financing in the form of murabahah financing, mudharabah financing, and musyarakah financing, as well as net income. The research method used is quantitative research with a comparative/comparative approach. All data obtained from financial reports obtained from bank authority sites that are used as examples, namely Bank Syariah Indonesia, are taken in the form of monthly financial reports issued by Bank Syariah Indonesia. The analytical method of this study was the paired sample t-test and the Wilcoxon signed rank test, which had previously been tested for normality. The analysis results obtained prove that there are differences in murabahah financing, mudharabah financing, musyarakah financing and net profit before and after the merger.
Pengaruh NPF, BOPO, Dan FDR Terhadap Return On Assets (ROA) Pada Bank Central Asia Syariah Tahun 2013-2020 Nilam Halimah; Nana Diana
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.1403

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui dampak NPF, BOPO, dan FDR terhadap ROA pada Bank Central Asia Syariah tahun 2013-2020. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan merupakan data sekunder yang dikumpulkan secara time series pada laporan keuangan triwulan Bank Central Asia Syariah periode 2013-2020. Pemilihan sampel dalam penelitian ini memakai metode purposive sampling. Teknik analisis data menggunakan uji regresi linier berganda, uji asumsi klasik, serta koefisien determinasi. Hasil penelitian menunjukan bahwa bahwa NPF, BOPO, dan FDR Thitung<Ttable = 0,775<2,039 artinya NPF tidak berpengaruh secara parsial pada ROA. Thitung<Ttable = -0,868<2,039 artinya BOPO tidak berpengaruh secara parsial pada ROA. Thitung<Ttable = -1,680<2,039 artinya FDR tidak berpengaruh secara parsial pada ROA. Berdasarkan hasil uji F, diperoleh hasil Fhitung < Ftabel (1,968 < 2,95) maka dapat disimpulkan berarti variabel independent tidak ada pengaruh signifikan terhadap variabel dependent pada waktu bersamaan. Nilai koefisien determinasinya yaitu sebesar 8,6 % artinya variabel independen dapat menjelaskan variabel dependent sebesar 8,6%, dan sisanya sebesar 91,4% dapat dijelaskan oleh variabel lain diuar penelitian ini.Kata Kunci: NPM; BOPO; FDR;ROA.AbstractThis research aims to find out the impact of NPF, BOPO, and FDR on ROA on Bank Central Asia Syariah in 2013-2020. This research is quantitative research. The data used is secondary data collected in a time series in Bank Central Asia Syariah's quarterly financial statements for the period 2013-2020. The selection of samples in this study used the purposive sampling method. Data analysis techniques use multiple linear regression tests, classical assumption tests, and coefficients of determination. The results showed that NPF, BOPO, and FDR Tcalculated<Ttable = 0.775<2,039 meaning that NPF had no partial effect on ROA. Tcalculates<Ttable = -0.868<2,039 meaning that BOPO has no partial effect on ROA. Tcalculates<Ttable = -1,680<2,039 meaning FDR has no partial effect on ROA. Based on the results of the F test, obtained the results of F calculated < Ftable (1,968 < 2.95) then it can be concluded that independent variables have no significant influence on dependent variables at the same time. Coefficient of determination value of 8.6% meaning that independent variables can explain dependent variables by 8.6%, and the remaining 91.4% can be explained by other variables in the study.Keywords: NPM; BOPO; FDR;ROA.  
PENGARUH PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH SWASTA Farhan Miftah Fauzan; Nana Diana
Ekonomi & Bisnis Vol 20 No 2 (2021): JURNAL EKONOMI BISNIS VOL 20 NO 2 DESEMBER 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v20i2.4344

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas (ROA) pada 5 Bank Umum Syariah Swasta, yaitu Bank Muamalat Indonesia, Bank Victoria Syariah, Bank Panin Dubai Syariah, Bank Syariah Bukopin, dan Bank BCA Syariah. Metode penelitian menggunakan metode verifikatif kuantitatif dengan data sekunder bersumber dari website resmi Otoritas Jasa Keuangan (OJK) dan juga laman website resmi masing-masing Bank Umum Syariah. Teknik analisis data yang digunakan yaitu analisis linear berganda. Adapun hasil penelitian menunjukkan bahwa: (1) Pembiayaan mudharabah berpengaruh positif terhadap profitabilitas (ROA) pada Bank Umum Swasta Syariah dengan nilai sig. 0,000 < α 0.05 dan nilai t hitung 5,609 > t tabel 2,026. (2) Pembiayaan musyarakah berpengaruh negatif terhadap profitabilitas (ROA) pada Bank Umum Syariah Swasta dengan nilai sig. 0,000 < α 0.05 dan nilai t hitung = -6,090 > t tabel = 2,026. (3) Pembiayaan mudharabah dan musyarakah secara simultan berpengaruh terhadap profitabilitas (ROA) pada Bank Umum Syariah Swasta dengan nilai sig. 0,000 < 0,05 dan dan F hitung 19,284 > F tabel 3,244. Kata kunci : Mudharabah, Musyarakah, ROA
Co-Authors Agnia Afifah Adha Ardhya Amarangganingrum Bagas Putra Pranoto Devilia Puspitasari Farhan Miftah Fauzan Imam Fadilah Imeh Siti Fatimah Muhamad Mu’Arif Nilam Halimah Novi Aditya Novia Tri Ramadhani Praisa Fiftania Reynold Eric Rismawati Febriana Shielda Tsalitsah Humaira Siska Julian Syamsul Huda Syarqon Nazib Syifa Ardiyani Theresya Nurhaida Trevorio Dwi Alfonso Widya Febryari Anita Yuni Novalini Rahayu Siregar