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Faktor-Faktor yang Mempengaruhi Non Performing Loan pada Perbankan di Indonesia Albertha Daisy Arya Palupi; Fika Azmi
Journal of Economics and Business Vol 1, No 2 (2019): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

This study aims to examine the internal and external factors that influence Non-Performing Loans in banks in Indonesia. Internal factors consist of Loan to Deposit Ratio, Operating Expenses for Operating Income, Prime Lending Rate. Meanwhile external factors consist of inflation and exchange rates. The sample in this study is Bank Umum Swasta Nasional Devisa listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling method. Data samples obtained were 84 data from 21 Bank Umum Swasta Nasional Devisa. Analysis of research data using multiple linear regression processed using the SPSS 22 program. The results showed that the variables of internal factors, namely Loan to Deposit Ratio, Operating Expenses on Operating Income and Loans Base Interest Rate affect the Non Performing Loan. While the external factor variables namely inflation and the exchange rate do not affect the Non Performing Loan.

PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Mokhammad Fahmi Sidiq; Fika Azmi
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.140

This study aims to obtain empirical evidence of the effect of a moderated sustainability report on good corporate governance variables on financial performance. The samples of this study were 4 commercial banks listed on the IDX that met the CGPI requirements during the period 2013-2020 so that 32 samples were obtained using purposive sampling technique. This study uses secondary data with the SEM Partial Least Square (PLS) analysis tool model. The results of this study indicate that the sustainability report of the social dimension has a positive and significant effect on banking financial performance, the sustainability report of the economic dimension and the environmental dimension has no effect on the financial performance of banks, and the sustainability report of the economic dimension, social dimension, and environmental dimension moderated by the variable of good corporate governance. does not affect the financial performance of banks.

Analisis Pengaruh Volume Pembiayaan Terhadap Profitabilitas dengan BOPO sebagai Variabel Moderasi pada Bank Umum Syariah di Indonesia Fika Azmi
EBBANK Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.363 KB)

Bank Umum Syariah memiliki prospek tingkat pertumbuhan aset yang tinggi tetapi belum diimbangi dengan pertumbuhan volume pembiayaan yang sehat. Bank Umum syariah telah berusaha menyalurkan volume pembiayaan yang besar dengan tujuan menaikan profitabilitas. Besarnya volume pembiayaan akan berpengaruh terhadap profitabilitas. Tetapi ternyata ada faktor lain yang juga ikut memberi pengaruh terhadap hubungan volume pembiayaan dan profitabilitas. Penelitian ini dilakukan untuk menganalisa pengaruh yang ditimbulkan oleh besarnya volume pembiayaan terhadap profitabilitas ketika ada pengaruh moderasi dari BOPO. Hasil penelitian ini adalah BOPO memoderasi pengaruh volume pembiayaan berbasis bagi hasil terhadap profitabilitas. Kedua, BOPO mempunyai pengaruh yang signifikan dalam memoderasi pengaruh volume pembiayaan murabahah terhadap profitabilitas.Islamic Banks have the prospect of a high growth rate asset but is not accompanied by good volume growth financing. Sharia Commercial Bank seeks to channel financing volume in large numbers to increase profitability. The large volume of financing will affect profitability. But it turns out there are other factors that also influenced the relationship of financing volume and profitability. This study was conducted to analyze the effect caused by the large volume of financing to profitability when no moderating influence of ROA. The results of this study are BOPO moderating influence of financing volume sharing based on profitability. Second, ROA have significant influence in moderating influence on the profitability of murabaha financing volume.

Analisis Faktor Internal dan Eksternal yang Mempengaruhi Financial Distress Bank Pengkreditan Rakyat (BPR) di Indonesia pada Masa Pandemi Covid 19 Tri Wiragil Kosasih; Nugroho Heri Pramono; Fika Azmi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5445

This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. While the external factors studied include: inflation, the rupiah exchange rate and interest rates. The population in this study is BPR registered with OJK for the period 2020. The sampling technique used is cluster sampling with the Slovin formula. The data analysis method used is multiple linear regression analysis which is processed using Eviews 11. Based on the results of data testing, the internal factor that has a positive effect on financial distress is working capital to total assets. Meanwhile, non-performing loan and cost income ratio have no effect on financial distress. In addition, the external factor that has a negative effect on financial distress is the interest rate. Meanwhile, inflation and the rupiah exchange rate have no effect on financial distress.

Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017: Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Perkebunan Yang Terdaftar Tahun 2014-2017 Azmi, Fika; Ramadhani, Linda
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2678

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

Tingkat Kesehatan Bank Syariah di Indonesia Pramono, Nugroho Heri; Azmi, Fika
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p108-124

This study aims to empirically prove the influence of the Sharia Supervisory Board (DPS), the decision to go public, and the level of corruption on the soundness level of Islamic banks in Indonesia. The research method used is a quantitative method using secondary data. The population in this study are Islamic Commercial Banks registered at the OJK for the 2018-2020 period, totaling 12 Islamic banks. The sampling technique used was purposive sampling, and 36 observations were obtained. The data analysis method used was multiple linear regression analysis which was processed using SPSS 25. Based on the results of the study, DPS proxied by DPS education had a negative effect on the soundness level of Islamic banks proxied by NPF. However, DPS also has a positive effect on the soundness level of Islamic banks which is proxied by CAR. The results of other studies indicate that the go public policy has no effect on the soundness level of Islamic banks proxied by NPF but has a positive effect on the soundness level of Islamic banks proxied by CAR. In addition, the level of corruption has no effect on the soundness of Islamic banks, either proxied by NPF or CAR.

Analisis Faktor Internal dan Eksternal yang Mempengaruhi Financial Distress Bank Pengkreditan Rakyat (BPR) di Indonesia pada Masa Pandemi Covid 19 Tri Wiragil Kosasih; Nugroho Heri Pramono; Fika Azmi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5445

This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. While the external factors studied include: inflation, the rupiah exchange rate and interest rates. The population in this study is BPR registered with OJK for the period 2020. The sampling technique used is cluster sampling with the Slovin formula. The data analysis method used is multiple linear regression analysis which is processed using Eviews 11. Based on the results of data testing, the internal factor that has a positive effect on financial distress is working capital to total assets. Meanwhile, non-performing loan and cost income ratio have no effect on financial distress. In addition, the external factor that has a negative effect on financial distress is the interest rate. Meanwhile, inflation and the rupiah exchange rate have no effect on financial distress.

Motives, Positions, and Strategies of State-Owned Islamic Banks after The Merger Nugroho Heri Pramono; Fika Azmi
Journal of Islamic Economic and Business Studies Vol. 1 No. 1 (2023): June
Publisher : Business Finance Analyst Co.

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to find out and analyze the position of Islamic banks resulting from the merger between conventional banks and Islamic banks in Indonesia and what strategic steps are taken by these Islamic banks. The research method used in this research is a descriptive qualitative approach with the case study method. Data collection was carried out by in-depth interviews, direct observation of informants, namely the Director of KNEKS, the managers of the merged Islamic banks (Bank Syariah Mandiri, Bank BRI Syariah, and Bank BNI Syariah), as well as the Ministry of BUMN. Data collection was also carried out secondary, namely through literature studies from journals, text books, and websites as well as other literature. Data analysis used in this research is internal strategic analysis (Internal Factor Analysis Strategic / IFAS) and external strategic analysis (External Factor Analysis Strategic / EFAS), internal external matrix analysis (IE matrix), and SWOT matrix analysis. The results of the study show that Bank Syariah Indonesia is in quadrant 1 which means it is in a condition of growth and can be developed. Based on the results of the analysis of internal and external differences, Bank Syariah Indonesia is in a position of stable growth and a conglomerate diversification strategy. So that Islamic Banks can diversify products for expansion to all lines of business and overseas.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM Silvia, Bella; Azmi, Fika
Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v17i1.2745

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.

Intellectual Capital and Risk Management to Overcome Non Performing Loans Azmi, Fika; Kurniawan, Pratomo Cahyo
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i1.4253

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

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