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<![CDATA[Faktor Internal dan Eksternal Yang Mempengaruhi Pembiayaan Murabahah Pada Perbankan Syariah di Indonesia ]]>
<![CDATA[Azmi, Fika]]>
<![CDATA[ Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 1 (2015): Maret ]]>
Publisher : <![CDATA[STIE Surakarta ]]>
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<![CDATA[his research aims to examine internal and external factors that influence Murabaha Financing on Islamic banking In Indonesia. This research used five independent variables, that is Deposit Third Party Fund, Non Performing Financing, Murabaha Margin, Inflation and Bank Indonesia Certificates Sharia (SBIS). The population in this research are all Islamic banks, Islamic Business Unit (UUS), and Sharia Rural Banks (BPRS) in Indonesia. The sample consisted of three banks that are determined by purposive sampling technique. The criteria used that foreign Islamic bank that issued quarterly financial statements in the year 2010-2014. The hypothesis was tested using multiple regression analysis. The results of this research shows that Deposit Third Party Fund and Murabaha Margin have asignificant positive effect on Murabaha Financing. While the Non Performing Financing, Inflation and Bank Indonesia Certificates Sharia have no significant effect on Murabaha Financing]]>
<![CDATA[THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY) ]]>
<![CDATA[Kurniawan, Pratomo Cahyo]]>;
<![CDATA[Azmi, Fika]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v4i2.8552
<![CDATA[This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM ]]>
<![CDATA[Silvia, Bella]]>;
<![CDATA[Azmi, Fika]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019): Volume 17, Nomor 1, April 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v17i1.2745
<![CDATA[This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL PADA IBU RUMAH TANGGA TERHADAP KEBERHASILAN PENDIDIKAN ANAK DENGAN SOCIAL CAPITAL SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Azmi, Fika]]>;
<![CDATA[Wahyuni, Mirasanti]]>;
<![CDATA[Imaningati, Sri]]>
<![CDATA[ Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Universitas Kuningan ]]>
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DOI: 10.25134/jrka.v4i1.1337
<![CDATA[Child education is very important to note because children or young generation is the next generation of nation that will soon be built nation building. Parents must pay attention to the quality of children's education. Mother is the first teacher for a child and also the greatest motivator for child development. Therefore, the mother is expected to encourage the success of children's education. A housewife who is an unemployed mother has greater time and opportunity to make it happen. It takes capital to do that. Individual characteristics of the intellectual capital of the housewife who is the greatest driver for the success of children's education. And this encouragement will increase as it happens by the increase in social capital owned by housewives. This study will accommodate the intellectual capital owned by housewives to the success of children's education with social capital as a moderate variable. Statistical test tool used is linear regression. The subject is the people of Central Semarang. Samples were taken by random sampling. The data used are primary data collected by questionnaire. The result of Social Capital has an effect on the success of children's education and intellectual capital expressed as excluded variable Keywords: Success of Children's Education, Intellectual Capital housewife, Social Capital]]>
<![CDATA[The effect of non performing financing volume with inflation as moderating variables on sharia commercial banks ]]>
<![CDATA[Wahyuni, Mirasanti]]>;
<![CDATA[Azmi, Fika]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2019.1.1.3776
<![CDATA[Purpose - This study was conducted to examine the effect of the amount of financing on Non Performing Financing (NPF) and inflation as a moderating variable in sharia commercial banks in Indonesia.Method - This study will be analyzed using the interaction test model, Moderated Regression Analysis (MRA). The population in this study are all Sharia Commercial Banks in Indonesia with sample selection using a purposive sampling method with the requirements of Sharia Commercial Banks (BUS) that have complete data from 2011-2016.Result - The result is all Islamic banking financing has an influence on NPF with inflation as a moderating variable.Implication - This is thought to be influenced by internal bank factors in the form of financing volume and bank external factors in the form of inflation. Then what about the conditions of other Sharia Commercial Banks.Originality - Funding in this study will be divided into financing for profit sharing principles (mudharabah and musyarakah), murabahah, salam, and istishna. The inflation indicator used is CPI.]]>
<![CDATA[Maqhasid Sharia: Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable ]]>
<![CDATA[Azmi, Fika]]>;
<![CDATA[Pramono, Nugroho Heri]]>;
<![CDATA[Wahyuni, Mirasanti]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 1 (2020): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v9i1.38647
<![CDATA[The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia. Meanwhile, the sample used was the annual report of Islamic banks from 2014-2018 a total of 70 observational data. The sampling technique used was simple random sampling. The data analysis method used was regression with moderation. Based on the results of the partial test, Islamic social reporting index and sharia compliance individually affect the maqhasid sharia index. In addition, based on the results of the regression test with moderation, the Islamic social reporting index moderated by sharia compliance affects on the maqhasid sharia index. Thus, the conclusion is that sharia compliance is proven to moderate the effect of Islamic social reporting index on the value of the maqhasid sharia index. A negative coefficient value indicates that the effect given is negative. The point is that the increase in the number of sharia complications has the effect of reducing or weakening the effect of the Islamic social reporting index on the value of the maqhasid sharia index.]]>
<![CDATA[Intellectual Capital and Risk Management to Overcome Non Performing Loans ]]>
<![CDATA[Azmi, Fika]]>;
<![CDATA[Kurniawan, Pratomo Cahyo]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v19i1.4253
<![CDATA[The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans]]>
<![CDATA[Faktor Penentu Tingkat Efisiensi Kinerja Perbankan ]]>
<![CDATA[Sofiana Istinfarani]]>;
<![CDATA[Fika Azmi]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.800
<![CDATA[This study aims to examine the determinants of the level of efficiency of banking performance as measured by the non-parametric Data Envelopment Analysis (DEA) method. The determinants of the level of efficiency in banking performance include bank size, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans and capitalization. The data in this study were obtained from the Indonesia Stock Exchange (BEI) from 2013 to 2017. The sampling technique used was purposive sampling. The sample used was 160 data from conventional commercial banks in Indonesia. Input variables for calculations using the DEA method are Third Party Funds and Total Assets. While the output variables used are credit distribution and operating income. The results showed that bank size and capitalization did not affect the level of banking efficiency. Meanwhile, Capital Adequacy Ratio and Non-Performing Loans negatifly affect the level of banking efficiency, while the Loan to Deposit Ratio has a positive effect on the level of banking efficiency.]]>
<![CDATA[Analisis Tingkat Kesehatan Bank Syariah Menghadapi Pandemi Covid-19 ]]>
<![CDATA[Fika Azmi]]>;
<![CDATA[Nugroho Heri Pramono]]>;
<![CDATA[Mirasanti Wahyuni]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v7i3.3745
<![CDATA[The COVID-19 pandemic that is hitting the world today has affected industrial sectors, including the banking industry in Indonesia. Even though there is policy protection from the government so that banks can run well, it is not a guarantee that banks will be able to withstand economic shocks. This study aims to examine whether there are differences in the soundness of Islamic banking before and during the COVID-19 pandemic. The variables studied were Risk Profile, Good Corporate Governance, Profitability and Capital. The sample in this study is 42 data from quarterly reports of Islamic banking in Indonesia registered by Otoritas Jasa Keuangan in 2019 and 2020. The data analysis method uses the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results showed that there was no difference the Risk Profile and Good Corporate Governance between before and during the covid-19 pandemic. Meanwhile, Profitability and Capital have significant differences between before and during the COVID-19 pandemic.]]>
<![CDATA[SHARIA COMPLIANCE, SHARIA GOVERNANCE, AND ENVIRONMENTAL ACCOUNTING SEBAGAI PERTANGGUNGJAWABAN LEMBAGA AMIL ZAKAT DI INDONESIA ]]>
<![CDATA[Fika Azmi]]>;
<![CDATA[Ardian Widiarto]]>;
<![CDATA[Nugroho Heri Pramono]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v2i2.y2019.p262-273
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh sikap dan kepercayaan akuntan sert manajer terhadap minat dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting. Sampel yang digunakan dalam penelitian ini adalah 30 data pengamatan pada akuntan dan manajer lembaga amil zakat yang ada di Indonesia. Teknik pengambilan sampel yang digunakan adalah dengan menggunakan simple random sampling. Hasil penelitian menunjukkan bahwa secara simultan variabel sikap dan kepercayaan akuntan serta manajer berpengaruh terhadap minat dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting. Sedangkan secara parsial sikap dan kepercayaan tidak berpengaruh terhadap minat akuntan dan manajer dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting.]]>
