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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

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Journal : Journal of Applied Islamic Economics and Finance

 1 
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
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.
Analisis Pengaruh Kinerja Keuangan & Faktor Makroekonomi terhadap Harga Saham Perusahaan Hotel, Restoran dan Pariwisata Pada ISSI Sahroni, Putri Rizki; Setiawan, Iwan; Purbayati, Radia; 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.v4i1.5670

Abstract

The purpose of this study is to find out how the effect of ROA, DER, EPS, inflation, exchange rates and interest rates on hotel, restaurant and tourism company stock prices on the Indonesian Sharia Stock Index (ISSI) for 2018 – 2021. Descriptive-quantitative method with data analysis panel is the method to be used in this study. This study utilizes real-time data from the Indonesia Stock Exchange (IDX), the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). In this study, there were 17 companies that successfully met the sampling criteria using purposive sampling method. The study findings show that ROA has a positive effect and DER has a negative effect on stock prices, while EPS, inflation, exchange rates and interest rates have no effect on stock prices.
Pengaruh Faktor Internal Perusahaan terhadap Islamic Social Reporting (ISR) pada Bank Umum Syariah Indonesia Periode 2018-2023 Kusuma, Bryan Ranu; Ruhana, Nafisah; Nurdin, Ade Ali
Journal of Applied Islamic Economics and Finance Vol 4 No 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6056

Abstract

This research examines the effects of firm SIZE, Leverage, profitability, and the number of Sharia Supervisory Board (DPS) members on Islamic Social Reporting (ISR) disclosure in Indonesian Full-Fledged Islamic Bank during the period 2018-2023. Using panel data regression analysis with a purposive sample of 11 Sharia banks registered with the Financial Services Authority (OJK), the study found that all four independent variables collectively influence ISR disclosure. Specifically, firm SIZE has a significant positive effect, while the number of DPS members has a significant negative effect. Leverage and profitability do not exhibit significant influence. These results imply that management in Full-Fledged Islamic Bank should focus on total asset management and enhance Standard Operating Procedures (SOPs) related to the roles and responsibilities of the DPS to improve ISR disclosure quality.
RANCANG BANGUN SISTEM PELAPORAN TRANSAKSI PADA PEMBELAJARAN LABORATORIUM BANK SYARIAH DARING Hermawan, Dadang; Mayasari, Ine; Ruhana, Nafisah
Journal of Applied Islamic Economics and Finance Vol 5 No 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.6349

Abstract

The use of the Islamic Bank Laboratory, D4 Islamic Finance Study Program must be able to carry out lectures following the demands of the industry. The practicum method requires all students to practice in finding the cause of a problem, proving the truth of a theory and concluding it. The practicum method can be carried out offline or online, which can make lectures more effective. The Islamic bank laboratory is generally used for practicum in Islamic bank application courses both manually and electronically. Existing applications have only been made up to the service product module in Islamic banks. To complete in accordance with the material taught in the electronic Islamic Banking Application course, as well as compatibility with those in the Islamic banking industry, there must be additional transaction reporting features from all fields in Islamic banks. The development of these features will improve the results of previous studies and is expected to be commercialized in the future. This research uses the Research and Development (R&D) research method with the following stages: Planning, Design, Scripting, Testing, Evaluation, and Reporting. The results showed that the transaction report feature in the electronic Islamic banking application has been made well so that it can be used by students in practicum activities.
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