Article Per Year (5 Year)
p-Index From 2020 - 2025
2.359
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Syariah Teori dan Terapan JRA: Jurnal Riset Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Ruhana, Nafisah
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Medicine & Pharmacology Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
PENGARUH TANGGUNGJAWAB PELAKSANAAN FUNGSI BISNIS DAN FUNGSI SOSIAL TERHADAP JUMLAH DANA PIHAK KETIGA BANK UMUM SYARIAH DI INDONESIA (Periode Tahun 2010-2015) Nafisah Ruhana; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 4 (2018): April-2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.707 KB) | DOI: 10.20473/vol5iss20184pp264-279

Abstract

This study aims to find out the simultaneous and partial impact of Good Corporate Governance index and Islamic social reporting index as an assessment of the responsibility for the implementation of business functions and social functions towards total third–party funds on Islamic Banks in Indonesia during 2010-2015. This study use quantitative approach, and the sampling technique is purposive sampling. The analysis technique used is the panel data regression. The type and sources of data used are secondary data. The population in this study are Islamic Banks in Indonesia.The results of this study showed that index of good corporate governance partially have no significant effect on the number of third-party funds while index of Islamic Social Reporting partially have significant effect on the amount of funding third parties. Simultaneously index of Good Corporate Governance and Islamic Social Reporting have significant effect on the number of third-party funds Islamic banks.  REFERENCESAl-Qur’an dan Terjemahannya.Ajija, Sochrul D, Dyah W.Sari, Rahmat H.Setianto, dan Martha R. Primanti. 2011. Cara Cerdas Menguasai Eviews. Jakarta. Salemba Empat.Al Qurthubi, Syaikh Imam. 2009. Tafsir Al Qurthubi. Jakarta: Pustaka AzzamAnshori, Muslich & Sri Iswati. 2009. Buku Ajar Metodologi Penelitian Kuantitatif. Surabaya: Airlangga University Press Antonio, Muhammad Syafi’i. 2001. Bank Syari’ah Dari Teori Ke Praktek, Jakarta: Gema Insani.Boone, Louis E. & David L. Kurtz. 2002. Pengantar Bisnis Jilid 1. Jakarta: ErlanggaBrigham, Eugene F. & Joel F. Houston. . Manajemen Keuangan. Jilid 1. Edisi 8. Terjemahan oleh Dodo Suharto dan Herman Wibowo. 2001. Jakarta: Erlangga.Dendawijaya, Lukman. 2003. Manajemen perbankan. Ghalia IndonesiaDepartemen Agama RI. 2011. Al-Qur’an Tajwid & Terjemah. Bandung: CV Penerbit DiponegoroEmirzon, Joni. 2006. Regulatory Driven dalam Implementasi Prinsip-prinsip Good Corporate Governance pada Perusahaan di Indonesia. Jurnal Manajemen dan Bisnis Sriwijaya Vol.4 No.8 Desember. PalembangGujarati, Demodar N dan Dwan C. Porter. 2013. Dasar-Dasar Ekonometrika. Edisi 5 Buku 2. Jakarta: Salemba EmpatGumanti, Tatang A. 2009. Teori Sinyal dalam Manajemeng Keuangan. Majalah Usahawan Lembaga Management FEUI No.06 TH XXXVIII.Haniffa, Ros. 2002. Social Reporting Disclosure: An Islamic Perspective. Indonesian Management & Accounting Research Vol 1, No 2 pp 128-146.Indriantoro, Nur & Bambang Supomo. 2011. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Edisi 1. Yogyakarta: BPFEIsmail. 2011. Perbankan Syariah. Jakarta: Kencana.Jensen, Michael C. & William H. Meckling. 1976. Theory of The Firm: Managerial Behaviour, Agency Cost and Ownership Structure. Journal of Financial Economics 3, (Online), (http://www.sciencedirect.com/science/article/pii/0304405X7690026X, diakses 11 Mei 2016). 305-360.Kasmir. 2006. Manajemen perbankan. Jakarta: Raja Grafindo PersadaKatsir, Ibnu. 2005. Tafsir Ibnu Katsir. Jilid 8. Bogor. Pustaka Imam Syafi’i.Keraf, Sonny. 1998. Etika Bisnis Tuntutan dan Relevansinya, Yogyakarta: KanisiusKNKG. 2006. Pedoman Umum Good Corporate Governance Indonesia. Jakarta: Komite Nasional Kebijakan GovernanceMahaputra, Adindha. 2011. Mekanisme Tata Kelola Perusahaan yang Baik dan Luas Pengungkapan Pelaporan Tanggung Jawab Sosial pada Perusahaan yang Masuk Corporate Governance Perception Index. Skripsi Universitas AirlanggaNurhayati, Sri dan Wasilah. 2009. Akuntansi Syariah di Indonesia. Jakarta: Salemba empatOthman, et al. 2009. Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. Research Journal of Internatıonal Studıes - Issue 12 (October, 2009)Othman, Rohana dan Azlan Md Thani. 2010. Islamic Social Reporting of Listed Companies in Malaysia. International Business & Economics Research Journal – April 2010. Volume 9, Number 4Peraturan Bank Indonesia Nomor 11/ 33/ PBI/2009 Tentang Pelaksanaan Good Corporate Governance bagi Bank Umum Syariah dan Unit Usaha SyariahPeraturan Otoritas Jasa Keuangan No. 8/POJK.03/2014 tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha SyariahSebagai Variabel Intervening. Jurnal Ekonomi Kuantitatif Terapan Vol. 7 No. 1 ISSN: 2301-8968.Rivai, Veithzal. 2010. Islamic Banking: Sistem Bank Islam Bukan Hanya Solusi Menghadapi Krisis Namun Solusi Dalam Menghadapi Berbagai Persoalan Perbankan & Ekonomi Global: Sebuah Teori, Konsep, dan Aplikasi. Jakarta: Bumi Aksara.Sulistyanto, H.Sri. 2003. Good Corporate Governance: Bisakah Meningkatkan Kepercayaan Masyarakat?. Jurnal Ekonomi dan Bisnis –EKOBIS, Vol.4/No.1/Januari 2003. Fakultas Ekonomi Universitas Islam Sultan Agung Semarang.Sulistyanto, H.Sri. 2008. Manajemen Laba Teori dan Model Empiris. Jakarta: GrasindoSurat Edaran Bank Indonesia No. 12/13/DPbSSurat Edaran Otoritas Jasa Keuangan No. 10/SEOJK.03/2014Sutedi, Adrian. 2011. Good Corporate Governance. Jakarta: Sinar GrafikaUndang-Undang Republik Indonesia Nomor 10 tahun 1998 tentang perbankanUndang-Undang Republik Indonesia Nomor 21 tahun 2008 tentang perbankan syariahWibisono, Yusuf. 2007. Membedah Konsep & Aplikasi CSR. Gresik: Fascho Publishing
Financial Performance and Stock Prices: Evidence from Firms Listed on the Jakarta Islamic Index Via Muthmainnah Luthfi; Iwan Setiawan; Rina Nurmalina; Nafisah Ruhana
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.4644

Abstract

This study aims to determine the effect of financial performance consisting of Return On Assets (ROA), Current Ratio (CR), Debt To Equity Ratio (DER), and Total Asset Turnover (TATO) on stock prices in companies listed in Jakarta Islamic Index period 2016-2020. The type of data used in this study is secondary data sourced from the company's financial statements, the official website of the Indonesian stock exchange, the website of each company, and the finance.yahoo.com website. The samples of this study are 9 companies that met the research criteria using purposive sampling method. The method used in this research is panel data regression analysis. The results of this study indicate that the ROA, CR, DER, and TATO variables simultaneously have a significant effect on the stock prices of companies listed on the Jakarta Islamic Index. While partially ROA has a positive and significant effect on stock prices. CR, DER, and TATO have a negative and significant effect on the stock prices of companies listed on the Jakarta Islamic Index.
A Comparative Study on Takaful Governance between Malaysia and Brunei Darussalam Nafisah Ruhana; Nur Haziyah Abdul Halim; Ledy Mahara Ginting; Sarah Amalina Azizul Rahman
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.v3i2.4864

Abstract

The aim of this study is to compare takaful governance in Malaysia and Brunei since both countries known for their strong support of takaful. This is to highlight the impact of respective governance on the overall takaful industry in each country. Moreover, the objective of this study is to gain a comprehensive understanding of the governance practices of takaful operators in Malaysia and Brunei. The study will examine a number of important governance mechanisms in both countries and draw comparisons between the governance practices of takaful operators in Malaysia and Brunei. This study use qualitative and descriptive research method to examine and identify similarities and differences in takaful governance between Malaysia and Brunei Darussalam. This is to provide better understanding on how corporate governance for takaful operators influence the takaful operations in both countries. This paper will also emphasized on the key mechanisms of takaful governance and highlighting their duties and responsibilities. This study finds that Malaysia's guide to corporate governance for takaful operators is more fully developed due to its longer-established market. However, corporate governance for takaful operators in both countries is largely similar. Some aspects of Brunei's corporate governance were found to mirror Malaysia's practices
Analisis Pengaruh NPF, FDR, CAR, dan GCG terhadap Profitabilitas Bank Umum Syariah Sarah Salsabila; Ruhadi Ruhadi; Banter Laksana; Nafisah Ruhana
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.v3i2.3764

Abstract

This study aims to examine the effect of NPF, FDR, CAR and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2020 period. The independent variables used are NPF, FDR, CAR, and GCG which are proxied by the board of directors, independent board of commissioners, and sharia supervisory board. While the dependent variable used is return on assets (ROA). Testing this hypothesis uses a path diagram that is processed with WarpPLS version 8.0. The results of this study indicate that the NPF, FDR, CAR and the sharia supervisory board have significant effect on the profitability of Islamic commercial banks, while the independent board of directors and commissioners have no significant effect on the profitability of Islamic commercial banks.
Pengaruh Profitabilitas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Komparasi Sebelum dan Selama Pandemi Covid-19 Triastuty Wulandari; Leni Nur Pratiwi; Nafisah Ruhana; Rosma Pakpahan
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.v3i2.3851

Abstract

The entry of Covid-19 has affected many corporate sectors, especially food and beverage companies. Good management skills are needed so that companies can face all economic conditions that affect the company's financial performance. The purpose of this study is to analyze the effect of profitability prorated by ROE, firm value prorated by SIZE, and capital structure prorated by DER on firm value before and during Covid-19. This research is a quantitative study with secondary data, the number of samples is 10 food and beverage companies with financial reports for 2016-2020, so that 60 observational data are obtained uses panel regression analysis method. The results of this study indicate that partially ROE has a significant positive effect on Tobin's Q, while SIZE and DER have no significant effect on Tobin's Q before Covid-19. Meanwhile, during the Covid-19 period, ROE had a significant positive effect and DER had a significant negative effect on Tobin's Q, while SIZE had no significant effect on Tobin's Q.
Pengaruh Literasi Keuangan Syariah Terhadap Perilaku Keuangan Pada Mahasiswa Politeknik Negeri Bandung (Studi Pada Mahasiswa Keuangan Syariah Politeknik Negeri Bandung) Nayla Sandra Aulia; Nafisah Ruhana; Noorsyah Adi Noeridha
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.v3i3.5500

Abstract

This study examines the impact of Islamic financial literacy on financial behavior among Islamic finance students at Politeknik Negeri Bandung. The variables analyzed include Islamic financial literacy (X) and financial behavior (Y). A quantitative descriptive approach was used, and data was collected through a questionnaire distributed via Google Forms. The sample consisted of 256 students from the Islamic Finance Study Program, with a calculated sample size of 156 using the Slovin formula and a 0.05 error rate. The relationship between the variables was analyzed using simple linear regression with SPSS software version 25. The findings reveal that the level of Islamic financial literacy among Politeknik Negeri Bandung students is relatively good, with an average score of 12.5 out of 19. Islamic financial literacy explains 5.6% of financial behavior, while the remaining 94.4% is influenced by other variables beyond the scope of this study. The data analysis resulted in a significance value of 0.002, indicating that Islamic financial literacy has a positive and significant impact on the financial behavior of Islamic Finance Study Program students at Politeknik Negeri Bandung. Keywords: Islamic financial literacy, Islamic financial behaviour
MSME Financing in Islamic Banks and Poverty in Indonesia Setiawan, Iwan; Tripuspitorini, Fifi Afiyanti; Ruhana, Nafisah; Yanti, Teti Sofia
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5054

Abstract

Poverty is a socio-economic problem faced by all nations. The poverty rate has decreased, but the number and percentage are still quite high. One solution to reduce poverty is to increase the income of Micro, Small and Medium Enterprises (MSMEs). MSMEs involve the majority of business actors and the lower middle class, the success of the MSME sector will reduce poverty. The main obstacle in the development of MSMEs is the lack of funds and limited access to funding from financial institutions. Islamic banks play a role in overcoming poverty through financing activities that are directly provided to MSMEs. Sharia Bank financing for MSMEs is still limited, trending downwards and does not meet the minimum requirements of Bank Indonesia. This research was conducted to examine the role of sharia bank MSME financing for poverty in Indonesia. This study uses qualitative and quantitative methods using a simultaneous regression analysis model, so that the causes and interrelationships between variables can be stated clearly. The results of this study reveal that Islamic bank financing for MSMEs plays a role in poverty alleviation indirectly through economic growth. Poverty is directly affected by the capital and quality of financing in Islamic banks. The central bank's interest rate policy and inequality in income distribution have contributed to poverty in Indonesia. Efforts to reduce poverty can be carried out by increasing the quality of financing in the MSME sector, encouraging economic growth, setting optimal policy interest rates and reducing inequality in income distribution in society.
Forecasting Analysis of the Development of Fintech Lending Financial Performance in Indonesia Ruhana, Nafisah
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5497

Abstract

Fintech lending is one of the digital financial innovations that is currently popular in Indonesia. The unbankable community benefits greatly from the existence of Fintech lending, and has the potential to bring change to the financial industry. However, in the relatively new journey of fintech lending, the industry is experiencing obstacles such as compliance problems with loan repayments by borrowers and security problems. The presence of fintech lending is considered capable of contributing to financial inclusion which can provide a great opportunity for the public to more easily obtain capital loans, for example, and will indirectly affect the country's economic growth. The purpose of this research is to examine fintech lending financial performance in Indonesia. This research predicts the development of fintech lending financial performance in Indonesia using the ARIMA method. The predicted financial performance variable is TWP90 which is a measure of the level of default or negligence in completing obligations stated in the agreement above 90 days from the due date. This research takes monthly TWP90 data from January 2018 to May 2023 and forecasts data for the next 12 months, until May 2024. The best ARIMA model for forecasting TWP90 fintech lending financial performance data is ARIMA (0,1,1). Forecasting results show that the financial performance of TWP 90 fintech lending over the next 12 months will experience an increasing trend but is still below the alert limit set by the OJK.
The Role of Islamic Bank MSME Financing for Job Creation in Indonesia Setiawan, Iwan; Tripuspitorini, Fifi Afiyanti; Ruhana, Nafisah; Yanti, Teti Sofia
Indonesian Journal of Economics and Management Vol 4 No 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.6175

Abstract

Population growth has an impact on increasing unemployment due to the limited job opportunities available in Indonesia. The solution to overcoming unemployment is carried out through the development of labor-intensive economic sectors. The micro, small and medium enterprise (MSME) sector has the potential to create jobs. However, the development of MSMEs is hampered by limited sources of funds that can be accessed from financial institutions (banks). The Islamic bank financing system is in accordance with the characteristics of MSMEs, has the potential to encourage increased business and employment for MSMEs. This research aims to examine the impact of Islamic bank financing for MSMEs on job creation in Indonesia. The research was carried out using a multiple regression analysis model with the Ordinary Least Square (OLS) estimation method, using time series data for the monthly period 2016-2023. The research results show that Islamic bank financing in the MSME sector has a significant positive effect on job creation. Every increase in sharia bank financing in the MSME sector provides a direct contribution to job creation. Job creation is also significantly influenced by third party funds from Islamic banks, monetary policy, minimum wage policy, unemployment and economic growth. Increases in third party funds, minimum wages and economic growth have a significant effect on job creation. Increasing monetary policy interest rates and unemployment result in a decrease in job creation.
Analisis Determinan Non-Performing Financing pada PT Bank Jabar Banten Syariah Tbk. Dirgawanti, Nikita Triyuli; Barnas, Benny; Hadiani, Fatmi; Ruhana, Nafisah
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.v4i1.5666

Abstract

The amount of Non-Performing Financing is thought to be caused by the influence of internal and external factors in the Islamic banking industry, including Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Account Receivable Turnover (ARTO), Inflation, and Gross Regional Domestic Product (GRDP). The data used in this study was soourced from the quarterly financial statements of PT. Bank Jabar Banten Syariah for the period 2014-2021. The analysis methods used are multiple liear regression, classical assumption testing, and hypothesis testing. From this study, it was obtained that CAR and FDR did not affect NPF, ARTO had a significant positive effect on NPF, Inflation had a significant positive effect on NPF, and GRDP had a significant positive effect on NPF. Simultaneously, CAR, FDR, ARTO, Inflation and GRDP have a significant influenct on Non-Performing Financing.
Co-Authors Banter Laksana, Banter Barnas, Benny Dadang Hermawan Dirgawanti, Nikita Triyuli Hadiani, Fatmi Handayani, Salvia Suci Handhayani, Fathimah Tri Hastuti Hastuti Ita Susanti Iwan Setiawan Kusuma, Bryan Ranu Ledy Mahara Ginting Leni Nur Pratiwi Mayasari, Ine Mia Rosmiati Nayla Sandra Aulia Noorsyah Adi Noer Ridha Noven Suprayogi, Noven Nur Haziyah Abdul Halim Nurdin, Ade Ali Nuryanti, Yuni Pakpahan, Rosma Purbayati, Radia Rina Nurmalina Ruhadi Ruhadi Sahroni, Putri Rizki Sarah Amalina Azizul Rahman Sarah Salsabila Setiawan, S SUMIYATI SUMIYATI Tazqy, Recha Teti Sofia Yanti Triastuty Wulandari Tripuspitorini, Fifi Afiyanti Via Muthmainnah Luthfi