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All Journal AKUNTABILITAS AKUNTANSI DEWANTARA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal Of Business, Finance, and Economics (JBFE) Trilogi Accounting & Business Research Jurnal Pengabdian Masyarakat Bangsa Indo-Fintech Intellectuals: Journal of Economics and Business
Husnul Khotimah
Universitas Trilogi
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BADAN LAYANAN UMUM (BLU) UIN SYARIF HIDAYATULLAH JAKARTA Ady Cahyadi; Nur Wachidah Yulianti; Husnul Khotimah; Yudi Setiadi
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i1.5696

Abstract

This research purpose investigates the influence of intellectual capital, as measured by VAICTM that consist of three components of firms’ resources (human capital, structural capital, and capital employed) to financial performance of Syarif Hidayatullah State Islamic University of Jakarta. This research used SEM PLS as tool for test and data analyze. Result of this research showed that of the seven items were tested in the proxy as financial performance, only three of them that can be processed. They were Fixed Asset Turnover, Return On Assets and Return On Equity. Result of hypothesis testing showed intellectual capital (VAICTM) significantly influence to financial performance of Syarif Hidayatullah State Islamic University of Jakarta.
Pengaruh Inflasi Terhadap Pembiayaan Perbankan Syariah di Indonesia Periode 2016- 2020 Yanti Yanti; Husnul Khotimah
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.23585

Abstract

This study aims to determine whether inflation affects the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF). The method in this research is quantitative associative. The data used is secondary data which is publication data that has been collected by other parties. Sources of data for each variable were obtained from the official website of Badan Pusat Statistik (https://bps.go.id), Bank Indonesia (https://www.bi.go.id) and Otoritas Jasa Keuangan (www.ojk. go.id). The results of this study indicate that inflation has a positive or negative effect on the Financing to Depocit Ratio (FDR) and Non Performing Financing (NPF). The point is that inflation has an influence on FDR and NPF. However, the effect varies greatly each period according to the IRF inflation response graph test to FDR, or the IRF inflation response graph to NPF. If it is related to each other, Inflation, Financing to Depot Ratio (FDR) and Non-Performing Financing (NPF) are said to have direct or indirect effects and impacts that are interrelated but not too large in the banking industry.
Pengaruh Profesionalisme SSB terhadap kinerja perbankan syariah Husnul Khotimah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.483 KB) | DOI: 10.36778/jesya.v2i2.76

Abstract

Penelitian ini bertujuan menguji pengaruh Shariah Supervisory Boards (SSB) terhadap kinerja pada perbankan syariah di Indonesia dan Malaysia. Pengujian hipotesis dilakukan dengan menggunakan regresi linier. Pengukuran kinerja menggunakan rasio ROA, ROE dan AG. Penelitian menggunakan sampel penelitian bank syariah di Indonesia dan Malaysia tahun 2007-2011. Hasil penelitian menunjukkan bahwa SSB berpengaruh positif namun tidak signifikan terhadap kinerja bank syariah baik dari sisi ROA, ROE maupun AG.
Pengaruh Modal Sosial terhadap Mutually Beneficial Collective Action (MBCA) yang dimediasi oleh Ekspektasi Anggota Koperasi Sejati Mulya Jatipadang Husnul Khotimah; Ayu Dwidyah Rini
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.534

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modal sosial terhadap mutually beneficial collective action (MBCA) yang dimediasi oleh ekspektasi anggota koperasi. Data penelitian menggunakan data primer dengan menyebarkan kuesioner kepada anggota koperasi serba usaha (KSU) Sejati Mulya Jatipadang. Metode penelitian menggunakan path analysis dengan data sebanyak 88 responden. Hasil penelitian menunjukkan bahwa modal sosial berpengaruh positif signifikan terhadap MBCA tanpa dimediasi oleh ekpektasi anggota. Hasil ini mengindikasikan bahwa tindakan anggota koperasi Sejati Mulya untuk menciptakan keuntungan yang dapat dirasakan bersama diperoleh dari hubungan sosial yang telah dibentuk tanpa dipengaruhi oleh harapan (ekspektasi) tiap anggota kepada Koperasi Serba Usaha (KSU) Sejati Mulya
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PULAU JAWA DAN SUMATERA Inda Hadi; Husnul Khotimah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1409

Abstract

The purpose of this research is to analyze the financial performance of regional governments in the provinces of Java and Sumatra using regional financial ratios. The goal of this research is to compare the financial performance of the islands  of Java and Sumatra from 2015 to 2019. The study method employed was descriptive quantitative. The data used is from each province's Budget Realization Report for 2015-2019. Documentation is the method utilized to acquire data. In this study, the T-test was used to evaluate hypotheses using SPSS 26. The findings of this study show that: The financial performance of the Java Island province, as measured by the independence ratio, is moderate whereas Sumatra Island's is poor. The province of Java is categorized as extremely effective, whereas Sumatra Island is classified as effective. The financial performance of Java Island is classed as inefficient by the efficiency ratio, whereas Sumatra Island is labeled as inefficient. The independence ratio is significantly different, the average efficiency ratio and the efficiency ratio are not significantly different, according to the Independent Sample T-test. The results of the study indicate that it is still necessary to make efforts to improve performance in the provinces in Java and Sumatra so that the goal of establishing regional autonomy can be achieved. Keywords: effectiveness ratio; efficiency ratio; financial performance; independence ratio
Pelatihan Penyusunan Laporan Keuangan Di Madrasah Aliyah Al Khairiyah Husnul Khotimah; Khoirina Farina
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 8 (2023): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i8.401

Abstract

Pelatihan penyusunan laporan keuangan merupakan upaya yang dilakukan agar kegiatan penyusunan laporan keuangan mampu dilakukan oleh siswa MA Al Khairiyah kelas XI IPS. Pelatihan ini dapat membantu siswa untuk lebih memahami konsep dan persamaan dasar akuntansi yang merupakan bekal mereka sebelum mempelajari mata pelajaran Akuntansi secara khusus di kelas XII IPS. Program pelatihan ini dilakasanakan di Madrasah Aliyah Al Khairiah Mampang Prapatan Jakarta  dengan metode pelatihan yang digunakan ceramah, tanya jawab dan praktik Materi yang diberikan berupa dasar persamaan akuntansi, yakni  Aset = utang + Modal, Pencatatan transaksi dengan metode Tabular Analysis  dan penyusnan laporan keuangan yang terdiri dari Laporan Laba/Rugi, Laporan Perubahan Modal dan Laporan Posisi Keuangan. Hasil  kegiatan pelatihan yang diberikan menunjukkan bahwa siswa  MA Al Khairiyah kelas XI IPS  cukup mampu  memahami penyusunan laporan keuangan.
Bagaimana Tingkat Suku Bunga Memengaruhi Pengajuan Kredit Kepemilikan Rumah? Analisis Dari Tahun 2016-2023 Husnul Khotimah; Rahmat Erizal
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2060

Abstract

Penelitian ini memiliki tujuan untuk menganalisis bagaimana pengajuan kredit kepemilikan rumah (KPR) dipegaruhi oleh tingkat suku bunga pada PT. Bank Mandiri, Tbk. Cabang Bekasi. Pengajuan KPR sebagai variabel terikat dan tingkat suku bunga sebagai variabel bebas. Metode yang digunakan adalah metode kualitatif dengan analisis deskriptif dan metode kuantitatif dengan analisis regresi linear untuk seluruh data triwulanan dari tahun 2016 hingga 2023. Secara keseluruhan, temuan analisis deskriptif dan regresi menunjukkan bahwa jumlah pengajuan KPR dipengaruhi secara negatif oleh suku bunga KPR. Ada lebih sedikit permohonan hipotek ketika tingkat bunga lebih tinggi. Hal ini karena masyarakat khawatir terhadap stabilitas keuangan mereka
MODERASI NON PERFORMING FINANCING (NPF) PADA PENGARUH PROFIT SHARING RATIO (PSR) DAN ZAKAT PERFORMANCE RATIO (ZPR) TERHADAP RETURN ON ASSET PADA BANK UMUM SYARIAH Puja Hairani Siregar; Husnul Khotimah
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7668

Abstract

In Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019–2023, this study examines the impact of Profit Sharing Ratio (PSR) and Zakat Performance Ratio (ZPR) on Return on Assets (ROA) by using Non-Performing Financing (NPF) as a moderation variable. The data used were in the form of secondary data obtained from the annual financial statements of ten Islamic commercial banks for five years of observation and analyzed using a quantitative approach through moderation regression analysis. The results of the study showed that PSR had a positive and significant effect on ROA, both before and after being moderated by NPF. In contrast, ZPR did not show a significant influence on ROA, either with or without the role of the moderation variable. In addition, NPF was not shown to moderate the relationship between PSR and ZPR to ROA, and the SIZE control variable also did not have a significant effect. These findings affirm the importance of optimizing profit-sharing-based financing and more strategic zakat management to improve the financial performance and sustainability of Islamic commercial banks.
Co-Authors Ady Cahyadi Ayu Dwidyah Rini, Ayu Dwidyah Farina, Khoirina Inda Hadi Nur Wachidah Yulianti, Nur Wachidah Puja Hairani Siregar Rahmat Erizal Yanti Yanti Yudi Setiadi