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All Journal Signifikan : Jurnal Ilmu Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Wahana Akuntansi INVENTORY: JURNAL AKUNTANSI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Tabarru': Islamic Banking and Finance Jurnal REP (Riset Ekonomi Pembangunan) Al Maal: Journal of Islamic Economics and Banking Accounting Global Journal Wacana Publik Jurnal Abdi Insani Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Jurnal Cafetaria Jurnal Revenue : Jurnal Ilmiah Akuntansi EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Bina Bangsa Ekonomika Bukhori: Kajian Ekonomi dan Keuangan Islam ISLAMIC ACCOUNTING JOURNAL Wahana Islamika: Jurnal Studi Keislaman JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi
Saiful Anwar
Universitas Islam Negeri Salatiga
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect Of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio On Profitability (ROA) With Non Performing Financing As Moderating Variable Rekno Sawiji Lestari; Saiful Anwar
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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

Abstract

The purpose of this study was to determine the effect of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio on Profitability with Non Performing Financing as Moderating Variable in Islamic Commercial Bank. The sample used in this study was 9 banks with the sampling technique using purposive sampling. The analytical method used is multiple linear regression. The result show that the variable Mudharabah Financing has a positive and significant effect on Profitability. While Musyarakah Financing and Profit Sharing Ratio has no effect on Profitability. And Non Performing Financing can moderate the offect of Mudharabah Financing and Profit Sharing Ratio on Profitability. But cannot moderate the effect of Musyarakah Financing on Profitability.
ANALISIS PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DAN JUMLAH PENDUDUK TERHADAP BELANJA DAERAH DI PROVINSI SUMATERA BARAT Mia Fajriati; Zulfatunnisa Zulfatunnisa; Dinar Rifatul Wafa; Rika Amanda Heryaningrum; Saiful Anwar
Wacana Publik Vol. 15 No. 2 (2021): Wacana Publik
Publisher : P3M STISIPOL Dharma Wacana Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37295/wp.v15i2.63

Abstract

Regional spending aims to prosper the community and advance the region, when regional income increases, the region will be more capable and independent to finance regional expenditures. This study aims to determine the effect of Regional Original Income, Revenue Sharing Funds and Total Population on Regional Expenditures. The population of this study is the Regency and City in West Sumatra Province. The sampling methode uses quantitative methods with analytical techniques in the form of panel data regression analysis. The results of this study indicate that the Regional Original Revenue has a significant positive effect on Regional Expenditure, while the Revenue Sharing Fund has a positive and significant effect, and the Number of Population has an insignificant negative effect. It is hoped that this research can be a reference in further research. It is hoped that this research can be a reference for the government to better utilize existing resources in order to prosper the community and better optimize the use of local revenue, regional expenditure funds, and profit-sharing funds.
PENGARUH ETOS KERJA ISLAM, MOTIVASI DAN KOMPENSASI TERHADAP PRODUKTIVITAS DENGAN PRESEPSI KEMUDAHAN SEBAGAI VARIABEL MODERASI Ikhlashul Amal Firdaus; Saiful Anwar
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.357

Abstract

This study aims to determine the influence of Islamic Work Ethic, Motivation and Compensation on productivity with the perception of convenience as a moderation variable. The object of research is part of SheopeeFood drivers in Semarang area. The sampling technique uses purposive sampling and data collection using questionnaires from 100 respondents. The analysis tool used is moderated regression analysis. The results of the study concluded that Islamic work ethic has a positive and significant effect on productivity, motivation has a positive and significant effect on productivity. Compensation has a positive and significant effect on productivity. The perception of convenience is able to moderate the influence of Islamic work ethic, motivation, compensation on productivity
LAPORAN KEUANGAN BAZNASDI ERA DIGITAL 4.0: TINJAUAN ATAS PSAK 109 Anis Choirun Nisa; Hanifah Indarwati; Siti Muthi’ah; Saiful Anwar
Wahana Islamika: Jurnal Studi Keislaman Vol. 7 No. 1 (2021): Wahana Islamika: Jurnal Studi Keislaman
Publisher : STAI Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/1pfx5190

Abstract

This study aims to study BAZNAS 'financial statements with PSAK 109 and analyze the factors that affect the quality of BASNAZ financial reports in the digital era. This study used a qualitative descriptive approach, the Zaltman's Metaphor Elicitation Technique (ZMAT) method. The research location is in the National Zakat Agency (BAZNAS) Salatiga City. Information techniques through in-depth interviews and literature study. The data used are the financial statements of BAZNAS City of Salatiga for the fiscal year 2019. The results of the study, after the data were collected and compared with PSAK 109, it can be seen that BAZNAS Kota Salatiga 2019 has prepared financial reports according to the format contained in PSAK 109 single entry. However, there are several financial reports that claim to be incomplete according to the format in PSAK 109, among others, there is no non-halal data in their financial statements which only constitute assets, liabilities, and balance funds. Statements of cash flow and changes in BAZNAS funds in Salatiga City are in accordance with the format of PSAK 109. Inadequate human resources are a factor that causes inconsistencies between the format of the financial statements and the format of PSAK 109. In addition there are several other factors that can affect the quality of financial reports such as the accounting system which is also used in the use of technology applied at the Police. The contribution of this research is to provide an explanation of the proper presentation of financial statements and to explain the importance and benefits of digitizing the Salatiga BAZNAS financial statements.
Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah Rekno Sawiji Lestari; Saiful Anwar
JAS (Jurnal Akuntansi Syariah) Vol 5 No 2 (2021): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i2.374

Abstract

The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.
Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening Sasabila Tisat Anisa; Saiful Anwar
JPS (Jurnal Perbankan Syariah) Vol 2 No 2 (2021): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i2.346

Abstract

This research aims to analyze the effect of capital adequacy ratio (CAR), financing risk (NPF), and operational efficiency (BOPO) on profitability (ROA) with liquidity level (FDR) as an intervening variable in Islamic commercial banks (ICB) in Indonesia in 2015 to 2019. The data used is secondary data in panel data, taken from the annual reports published by each ICB official website. Data analysis used multiple linear regression and path analysis. The results of this study found that CAR has a negative effect on ROA, NPF has a negative effect on ROA, BOPO has a negative effect on ROA, FDR has a positive effect on ROA, CAR has a negative effect on FDR, NPF has a negative effect on FDR, BOPO has a positive effect on FDR liquidity. At the same time, FDR cannot be an intervening variable in the relationship of CAR, NPF, BOPO to ROA. This research provides insight for ICB in maintaining the value of NPF and BOPO to increase the company's net profit.
Faktor-Faktor Yang Mempengaruhi Belanja Daerah Kabupaten/Kota di Provinsi Kalimantan Barat Nailis Safaah; Zulfia Syani; Fajaryant Aprilianto; Saiful Anwar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v1i2.23

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Jumlah Penduduk (JP) terhadap Belanja Daerah (BD) kabupaten/kota di Provinsi Kalimantan Barat. Populasi dari penelitian ini yakni delapan kabupaten di Provinsi Kalimantan Barat. Sedangkan untuk penentuan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi data panel. Berdasarkan hasil analisis yang telah dilakukan, dapat ditarik kesimpulan bahwa secara parsial pendapatan asli daerah tidak berpengaruh signifikan terhadap belanja daerah. Sedangkan jumlah penduduk secara parsial berpengaruh positif dan signifikan terhadap belanja daerah. Kemudian secara simultan pendapatan asli daerah, dana bagi hasil dan jumlah penduduk berpengaruh signifikan terhadap belanja daerah. Penelitian ini memberikan implikasi bahwa pemerintah daerah khususnya Provinsi Kalimantan Barat agar lebih memaksimalkan potensi sumber daya yang ada guna meningkatkan pemberdayaan dan kesejahteraan penduduk sehingga dapat meningkatkan penerimaan daerah dan mengurangi ketergantungan dana transfer dari pemerintah pusat.
Analisis Internal Control Sistem Keuangan Desa (Siskeudes) Untuk Meningkatkan Kualitas Laporan Keuangan Pemerintah Desa Alina Widyasari; Esta Ifani Chairun Nisa; Saiful Anwar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v1i2.310

Abstract

Research on the analysis of internal control and the village financial system (siskuedes) on the quality of the financial statements of the village government aims to implement an accounting system that can play a role in producing a quality financial report. Internal control is needed so that it is easy to find or analyze existing problems or problems that might arise in the process of achieving goals so that we can know clearly the achievement of objectives. Good internal control can also provide adequate confidence about financial statement activities. The object in this study is the quality of financial statement in the village government. The method used is a qualitative method. Qualitative method is a descriptive research method, used analysis, refers to data, utilizes existing theories as supporting material, and produces a theory. The results of this study indicate ability of internal control siskeudes is crucial in reporting and preparing village government finances. The performance competency carried out by internal control is very significant where the competency carried out by the organizational with this performance can moderate the relationship with the village financial system to the quality of financial statements.
Pengaruh Indeks Harga Saham Gabungan, Kurs, Jakarta Islamic Index, dan Covid-19 Terhadap Reksadana Saham Syariah Mochlasin Mochlasin; Saiful Anwar; Fiona Sita Salsabila; Muhammad Ali Faisal
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.6185

Abstract

Early in 2020 the world was surprised by the presence of a dangerous virus that attacks human breathing with the name corona virus or covid-19. The virus caused a world-scale pandemic that caused the world economy to experience shocks such as declining investment. There are several forms of investment such as sharia stock reksdana. Sharia stock mutual funds also experienced a decrease in the value of their assets during the beginning of the pandemic. There are several variables that can be the influence of declining asset values such as composite stock price index, exchange rate, and JII. The purpose of this research is to determine the Effect of Composite Stock Price Index, KURS, Jakarta Islamic Index, and Covid-19 on the Net Asset Value of Sharia Stock Mutual Funds (Trim Syariah Stock Case Study) during the covid-19 pandemic. The samples used in this study numbered 75 with sampling techniques using purposive sampling. The analysis method used is time series data regression. The results showed that the variables IHSG, JII, and Covid-19 had a significant positive effect on NAB Mutual Fund sharia stocks. Variable exchange rates have no effect on NAB Sharia stock mutual funds.
Co-Authors Agust Setiawan Ahmad Ulil Albab Albab Al Umar, Ahmad Ulil Alina Widyasari Anava Salsa Nur Savitri Anis Choirun Nisa Anita Wahyu Alviani Anton Bawono Ardita Tri Handayani Arna Asna Annisa Arneta Ardelia Novem Dani Luqmana Della Eka Safitri Desy Nur Pratiwi Dewi Septiningsih Dinar Rifatul Wafa Esta Ifani Chairun Nisa Evi Rahmawati Fajaryant Aprilianto Fatkhul Kholifatul Azizah Ferdi Yanto Fiona Sita Salsabila Hanifah Indarwati Hera Ayuk Marsela Ichda Apriliani Lutfi Ikhlashul Amal Firdaus Laela Nurul Safa'ah Lora Lorenza Lutfi Ade Yulianti Mega Rukmanawati Mia Fajriati Mochlasin, Mochlasin Muhamat Iqbal Muhammad Ali Faisal Muhammad Ali Faisal Muhammad Muchlisun Nailis Safaah Nihayatul Qurrotulaini Nur Kabib Panji Satrio Aji Rahma Aulia Rekno Sawiji Lestari Rekno Sawiji Lestari Resti Januarti Rifda Nabila Rifda Nabila Rika Amanda Heryaningrum Rizki Galih Kuncoro Rofiuddin, Mohammad Rosana Eri Puspita Sasabila Tisat Anisa Silva Prasasti Siti Muthi’ah Susi Wulandari Titi Indrayani Tri Suryati Yuni Ratnawati Yuni Ratnawati Yusvita Nena Arinta Zulfatunnisa Zulfatunnisa Zulfia Syani