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All Journal Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JRA: Jurnal Riset Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Mitra Akademia: Jurnal Pengabdian Masyarakat 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 Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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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.
Ownership Structure and Dividend Choices in The Context of Islamic Banking: A Case Study of Indonesia Handhayani, Fathimah Tri; Tazqy, Recha; Handayani, Salvia Suci; Nuryanti, Yuni; Ruhana, Nafisah; Setiawan, S
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4015

Abstract

Purpose: This research explores the factors influencing dividend policies based on ownership structure in Islamic Commercial Banks in Indonesia during the period of 2012-2022. Methodology: The sample of this research consists of 16 Islamic Commercial Banks operating in Indonesia and uses secondary data which is analyzed using logistic regression. Results: The results of this research indicate that government ownership has a positive effect on dividend policy. On the other hand, institutional ownership does not affect dividend payment decisions in Islamic Commercial Banks in Indonesia. Applications/Originality/Value: The differences in this research are in the research object, research time, and variables used.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2018-2021 Nurmalina, Rina; Ruhana, Nafisah
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13186

Abstract

The value of the company, which is indicated by the share price, is one of the factors considered by investors when investing in the company. The higher the share price, the higher the profit value that investors will receive. One way that companies increase company value is by practicing tax avoidance. When a company is able to minimize tax payments, the company is able to maintain its profits, this is a positive signal for investors. So the aim of this research is to prove empirically whether there is a connection between tax avoidance practices that occur in various industrial sector manufacturing companies and company value. The research was carried out using a quantitative approach, where the author will test the influence of the independent variable, namely Tax Avoidance, on the dependent variable, namely company value, which is proxied by Price to Book Value (PBV). The research population is Manufacturing Companies in the Various Industrial Sector spanning 2018-2021, while the research sample consists of 29 companies. The research results show that tax avoidance has a positive but not significant effect.
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.
Dampak Fintech P2P Lending Terhadap Pembiayaan Bank Umum Di Indonesia Noorsyah Adi Noer Ridha; Nafisah Ruhana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8092

Abstract

Penelitian ini bertujuan untuk menguji dampak Fintech Peer to Peer (P2P) Lending terhadap Pembiayaan Bank Umum di Indonesia. Penelitian ini menggunakan analisis regresi linier sederhana menggunakan data sekunder dengan sampel 5 tahun data statistik fintech P2P lending terkait penyaluran pinjaman P2P lending dan statistik perbankan indonesia terkait total pembiayaan yang disalurkan oleh bank umum di Indonesia, baik konvensional maupun syariah selama periode tahun 2019 sampai dengan tahun 2023. Hasil penelitian menunjukkan bahwa Fintech P2P lending berpengaruh positif dan signifikan terhadap Pembiayaan Bank Umum di Indonesia. Hasil penelitian ini membuktikan bahwa Fintech P2P Lending bukan sebagai ancaman, tetapi sebagai pelengkap (komplementer) Bank Umum di Indonesia yang diwujudkan dengan kolaborasi antara Fintech P2P Lending dan Bank Umum di Indonesia.
The Impact of Maqashid Syariah Performance on the Profitability of Full-fledged Islamic Banks in Indonesia Maryam, Siti; Ruhana, Nafisah
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.v5i3.6764

Abstract

Full-fledged Islamic Banks generally show lower profitability compared to conventional banks due to their dual objectives: achieving profit while implementing Islamic principles through maqashid sharia. While this approach may enhance reputation and customer loyalty, it can also incur social costs that reduce earnings. This study examines the effect of maqashid sharia, specifically the dimensions of education, justice, and welfare, on the profitability of Full-fledged Islamic Banks in Indonesia during 2017–2023. Using Return on Assets (ROA) as the profitability indicator, this study applies a quantitative method with panel data regression on 16 banks listed with the Financial Services Authority (OJK). The results indicate that education and welfare have a positive and significant impact on profitability, while justice does not. These findings suggest that strengthening education and social welfare programs can support the financial performance of Islamic banks.
Analysis of the Effect of FDR, BOPO, Inflation & GDP on Non-Performing Financing (NPF) in Islamic Windows Bank for the 2018-2023 Period Ramadini, Nazwa Putri; Ruhana, Nafisah
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.v5i3.6767

Abstract

Non-Performing Financing (NPF) is a common risk in Islamic banking, arising from the decline in financing quality from current to substandard, doubtful, or loss categories. Islamic Windows Bank (UUS) have experienced a greater increase in NPF compared to the growth in financing distribution. This study aims to examine the effect of the Financing to Deposit Ratio (FDR), Operating Expenses to Operating Income (BOPO), inflation, and Gross Domestic Product (GDP) on Non-Performing Financing (NPF) in Islamic Windows Bank in Indonesia during the 2018–2023 period. This research uses secondary data obtained from the financial reports of UUS published on the official website of the Financial Services Authority (OJK) and data from Statistics Indonesia (BPS). A total of 18 samples were selected using purposive sampling technique. The method employed in this study is panel data regression. Data were processed using STATA version 17. The results show that, partially, BOPO and GDP have a significant effect on NPF, while FDR and inflation do not have a partial effect on NPF.
The Influence of Sharia Supervisory Board Characteristics on the Maqashid Shariah Index in Islamic Commercial Banks Setianingsih, Ratih; Mai, Muhamad Umar; Ruhana, Nafisah; Putranda, Muhammad Imaduddin; Sumiyati, Sumiyati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6775

Abstract

This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index.
Pelatihan dan Pendampingan UMKM Desa Cigugurgirang, dalam Perhitungan Harga Pokok Produksi Sumiyati, Sumiyati; Susanti, Ita; Hastuti, Hastuti; Rosmiati, Mia; Ruhana, Nafisah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3778

Abstract

Desa Cigugurgirang, terletak di Kecamatan Parongpong, Kabupaten Bandung Barat, memiliki populasi sekitar 14.869 jiwa dengan mayoritas penduduknya sebagai petani. Pertumbuhan ekonominya selain dari sektor pertanian juga didukung oleh sektor UMKM. UMKM di desa ini menghadapi berbagai tantangan antara lain keterbatasan modal, kurangnya inovasi, dan penggunaan teknologi informasi yang terbatas dalam pemasaran produk, keterbatasan tersebut berpengaruh terhadap penentuan harga pokok penjualan produk. Berdasarkan penelitian dan observasi, beberapa masalah yang dihadapi UMKM Desa Cigugurgirang antara lain kekurangan tenaga kerja, kurangnya inovasi produk, pengemasan yang sederhana, keterbatasan penguasaan teknologi informasi, dan pemasaran yang masih mengandalkan metode tradisional. Untuk mengatasi permasalahan tersebut, program PkM ini dilaksanakan dalam beberapa kegiatan pendampingan terhadap UMKM. Kegiatan tersebut antara lain fokus pada pemberdayaan masyarakat melalui pendampingan UMKM dalam perhitungan harga pokok produksi. Pendampingan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan wirausahawan UMKM dalam menentukan harga pokok produk, membuat foto produk yang menarik, serta memasarkan produk melalui media sosial. Kegiatan PkM ini menghasilkan peningkatan kompetensi dan keterampilan wirausahawan UMKM, meningkatkan daya saing produk, serta memperluas pasar melalui pemasaran online. UMKM yang terlibat sebanyak 18 sampai 20 pelaku UMKM yang ada di Desa Cigugurgirang. Luaran dari program ini adalah  buku saku penentuan harga pokok produksi, artikel ilmiah, poster, dan video kegiatan. Materi pelatihan disusun dalam bentuk modul untuk memandu peserta selama pelatihan, dan peserta yang memenuhi kualifikasi akan menerima sertifikat.
Co-Authors Adiguna Sasama Wahyu Utama Arwan Gunawan Banter Laksana, Banter Barnas, Benny Dadang Hermawan Dirgawanti, Nikita Triyuli Endah Dwi Kusumastuti, Endah Dwi Hadiani, Fatmi Handayani, Salvia Suci Handhayani, Fathimah Tri Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Iwan Setiawan Iwan Setiawan Kusuma, Bryan Ranu Ledy Mahara Ginting Leni Nur Pratiwi Mayasari, Ine Mochamad Umar Mai Mulyandani, Vina Citra Mulyandani Nayla Sandra Aulia Noorsyah Adi Noer Ridha Noven Suprayogi, Noven Nur Haziyah Abdul Halim Nurdin, Ade Ali Nuryanti, Yuni Pakpahan, Rosma Purbayati, Radia Putranda, Muhammad Imaduddin Rachmawati, Ika Rahma Nazila Muhammad Ramadini, Nazwa Putri Rina Nurmalina Rosmiati, Mia Ruhadi Ruhadi Sahroni, Putri Rizki Sarah Amalina Azizul Rahman Sarah Salsabila Setianingsih, Ratih Setiawan, S SITI MARYAM SUMIYATI SUMIYATI Susanti, Ita Tazqy, Recha Teti Sofia Yanti Triastuty Wulandari Tripuspitorini, Fifi Afiyanti Via Muthmainnah Luthfi Yanti Rufaedah, Yanti