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All Journal MUQTASID EQUILIBRIUM I-ECONOMICS: A Research Journal on Islamic Economics Journal of Digital Marketing and Halal Industry Invest Journal of Sharia & Economic Law Journal of Accounting and Digital Finance Journal of Management and Digital Business Penamas: Journal of Community Service Muslim Education Review Jurnal Keuangan dan Perbankan Syariah

Arna Asna Annisa

Sekolah Tinggi Agama Islam Negeri (STAIN) salatiga

Author-ID : 229529

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 18 Documents Claim Missing Document

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Evaluasi faktor-faktor penentu profitabilitas bank umum syariah di indonesia dengan net operating margin sebagai variabel moderating Novitasari, Aditya Ayuk; Annisa, Arna Asna
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.174

This research analyzes the effect of capital adequacy ratio, operational costs on operational income, and financing-to-deposit ratio on profitability (ROA) with net operating margin as a moderating variable. This type of research is quantitative research with secondary data in panel form. The population in this research is 14 Sharia Commercial Banks in Indonesia for the 2016-2020 period. Sample selection used the purposive sampling method. The analysis technique used is moderated regression analysis. This study found that the capital adequacy and financing-to-deposit ratios did not affect the return on assets. Meanwhile, operational costs on operating income (BOPO) hurt asset return. Net Operating Margin can moderate the variables Capital Adequacy Ratio, Operational Costs to Operating Income (BOPO), and financing to deposit ratio to return on assets of Sharia commercial banks

Peran DPK dalam memoderasi pembiayaan murabahah pada bank umum syariah Sari, Deny Kurnia; Annisa, Arna Asna
Journal of Accounting and Digital Finance Vol. 3 No. 2 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i2.281

This research aims to determine the effect of non-performing financing, net operating margin and financing-to-deposit ratio on murabahah financing with third-party funds as a moderating variable in Islamic commercial banks in Indonesia. This type of research is quantitative and involves a population of Islamic commercial banks registered with the Financial Services Authority (OJK). Meanwhile, the sample for this research was determined using a purposive sampling method with criteria determined by the researcher so that 60 samples were obtained from 12 Islamic commercial banks in 2016–2020. The type of data used is panel data. The analysis method used is moderated regression analysis (MRA). The research results show that the NPF and NOM variables hurt murabahah financing. Meanwhile, FDR hurts murabahah financing. DPK, as a moderating variable, is able to moderate the relationship between NPF, NOM and FDR variables on murabahah financing with varying results.

Pengaruh NPF, FDR, dan BOPO terhadap tingkat bagi hasil deposito mudharabah: ROA sebagai variabel moderating Damayanti, Aninda Eva Riri Indah; Annisa, Arna Asna
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to analyze the effect of non-performing financing, financing to deposit ratio, and operational costs and operational income on the profit-sharing rate of mudharabah deposits with return on asset as a moderating variable. This research is quantitative research with data panels. The population in this study was 14 Islamic Commercial Bank in Indonesia for the period 2015-2019. The sample selection used the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results found that non-performing financing and operational costs and operational income have a negative effect on the profit-sharing rate of mudharabah deposits. However, the financing to deposit ratio has a positive effect on the profit-sharing rate of mudharabah deposits. Return on assets does not moderate the non-performing financing and financing to deposit ratio variable but does moderate operational costs and operational income variable on the profit-sharing rate of mudharabah deposits.

Overview Faktor Penentu Nilai Perusahaan Agustin, Isni; Annisa, Arna Asna
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This research aims to analyze the effect of debt-to-equity ratio, return on asset, and current ratio on firm value as measured by economic value added. This research is quantitative research with use regression analysis. This research used secondary data sourced from the annual report of Islamic commercial banks for 2015–2020. The population in this research was 14 Islamic commercial banks in Indonesia for 2015-2020. The sample selection in this study uses purposive sampling to ensure 11 Islamic commercial banks. The results found that the debt-to-equity ratio has a negative and insignificant effect on firm value, return on assets has a positive and significant effect on firm value. The current ratio has a positive and significant effect on firm value. Meanwhile, Islamic social reporting can moderate the relationship between debt-to-equity ratio and return on assets to firm value but cannot moderate the current ratio and firm value.

Pengaruh dewan pengawas syariah, ukuran perusahaan dan investment account holder terhadap pengungkapan Islamic social reporting dengan profitabilitas sebagai variabel moderating Hariyanti, Anik; Annisa, Arna Asna
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The study examined the effect of DPS (sharia supervisory board), size, and investment account holder on Islamic social reporting with profitability as moderating variable (a case study of sharia commercial banks registered at OJK 2015-2020). The type of research is quantitative by using moderated regression analysis (MRA) as data analysis and using secondary data in the form panel. Based on the study results, it is shown that partially the DPS (sharia supervisory board), size, investment account holder have positive and significant on Islamic social reporting. Profitability can moderate the effect of size on Islamic social reporting but negatively moderate the DPS (sharia supervisory board) and investment account holder on Islamic social reporting.

Co-Authors Agustin, Isni Damayanti, Aninda Eva Riri Indah Hariyanti, Anik Hartiningsih, Sepia Indriyani, Fany Iskandar Iskandar Kuswandarini, Krisna Issri Lisdiani, Nur Linna Isti Novitasari, Aditya Ayuk Puspita, Rosana Eri Rahmawati, Fatimah Rofiuddin, Mohammad Sari, Deny Kurnia SITI KHOLIFAH solika, siti lina Widiana, Widiana

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