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PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH Suazhari Suazhari
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 1, No 1 (2015): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

PENGARUH FORMALISASI PENGEMBANGAN SISTEM, KAPABILITAS TEKNIK PERSONAL, DAN KETERLIBATAN PEMAKAI DALAM PENGEMBANGAN SIA TERHADAP KINERJA SIA BERBASIS KOMPUTER PADA PERBANKAN DI BANDA ACEH Muhammad Kurniawan Ramadhan; Suazhari Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to examine the effect of formalizing system development, personal engineering capabilities, user involvement in developing Accounting Information System on the performance of accounting information systems. Testing used in this study is hypothesis testing. The data source used is primary data in the form of a questionnaire obtained from BUMN banking employees in Banda Aceh and analyzed using multiple linear regression methods. The sampling method used was random sampling with a population of 702 employees in state-owned banks in Banda Aceh, the sampling method uses the Slovin formula so that there are 88 samples in this study. The results of this study indicate that (1) the formalization of system development influences the performance of accounting information systems, (2) the capability of personal techniques influences the performance of accounting information systems, (3) the involvement of users in the development of AIS affects the performance of accounting information systems.

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX Mulqi Nazra; Suazhari Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.

ANALISIS PENGUKURAN KINERJA KOPERASI SYARIAH BERDASARKAN BALANCED SCORECARD (STUDI PADA KOPERASI SYARIAH BAITURRAHMAN BANDA ACEH) Hanif Syah Reza Funna; Suazhari Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to determine the performance of Baiturrahman Sharia Cooperative based on the balanced scorecard method. This research is descriptive with the method of collecting data documentation, interviews, and questionnaires. The analysis used is the Balanced Scorecard analysis. The respondents in this study were 93 cooperative members and 14 cooperative employees. Based on the results of the study using the balanced scorecard, the financial perspective obtained values in each ratio, namely the current ratio of 25, Total Debt to Total Asset Ratio of 0, and Return On Asset of 25 which showed poor performance in the cooperative financial perspective. In the customer perspective, customer retention has increased by 24%, the level of customer acquisition has increased by 10%, as well as the level of customer satisfaction which has a score of 4.0 which shows good customer performance. In the perspective of internal business processes, the innovation process gets a score of 4.6, the operating process gets a score of 4.7, and good after-sales service shows the performance of a good internal business process perspective. In the perspective of learning and growth, employee productivity increases, the results of employee retention indicate that the company can hold employees accountable, and employee satisfaction which scores 4.6 which shows performance in the perspective of good cooperative learning and growth. Overall, the four perspectives show good categories except in a financial perspective.

PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 105 TENTANG PEMBIAYAAN MUDHARABAH PADA BAITUL MAAL WAT TAMWIL (STUDI EMPIRIS PADA KOPERASI SYARIAH DI ACEH BESAR) Liza Adelina; Suazhari Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study is a descriptive study about the implementation of the Statement of Financial Accounting Standard (SFAS) 105 mudharabah financing at Sharia Cooperatives in Aceh Besar. The aim of this study was to find out how the implementation of SFAS 105 in term of recognition, measurement, presentation, and disclosure in mudharabah financing transactions at Sharia Cooveratives in Aceh Besar. The population of this study is Sharia Cooperative in Aceh Besar. Samples taken were 5 of 21 Sharia Cooperatives, which were taken using purposive sampling method. The analisys is done by comparing the implementation of accounting treatment in mudharabah financing transactions with SFAS 105. The results showed that the accounting treatment of Sharia Cooperatives in Aceh Besar in term of recognition, measurement, and disclosure was non fully in accordance with SFAS 105, while the accounting treatment on the presentation side was in accordance with SFAS 105.

PENGARUH SOSIALISASI, PEMBINAAN DAN PENGAWASAN TERHADAP PENINGKATAN KESEJAHTERAAN PENERIMA ZAKAT, INFAQ DAN SEDEKAH (ZIS) PRODUKTIF (STUDI DI RUMAH ZAKAT ACEH) Zahlul Haykal; Suazhari Suazhari; Bustamam Bustamam
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol. 3, No. 2, November 2021
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v3i2.20303

The purpose of paper is to examine the effect of socialization, coaching and supervision on the improvement of welfare for productive ZIS recipients in Rumah Zakat Aceh. The sample in this study were 73 people whose received of productive ZIS at Rumah Zakat Aceh from in Aceh Besar District and Banda Aceh City in 2016-2019. It used Probability Sampling technique with the cluster method. Data is analyze using multiple linear regression. The results shows that the socialization, coaching, and supervision variables have a positive and significant effect on the Improvement of the Welfare of Productive ZIS Recipients even simultaneously and partially.

PENGARUH MODAL, EFISIENSI, DAN LIKUIDITAS TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Fitri Adha Afya; Suazhari Suazhari
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol.1 No.1, Mei 2019
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v1i1.11184

This study aims to find out the effects of capital efficiency, and liquidity on Profitability of Sharia Bank in Indonesia. To measuring capital, this research use CAR as proxy, efficiency use BOPO as proxy, and liquidity use FDR as proxy. This research needs 9 sharia banks as researches’ sample with the purposive sampling as the method. Type of this research is quantitative research and the method of collecting data is using secondary method. The quarterly data for the periode from March 2012 - December 2016, the number of sample is 180 financial statements. The data of this research are obtained from several website related bank, website BI, and website OJK. To try the hypothesize, this research using analyzed method by regression data panel of Eviews 9. Based on the result of regression panel data with significant 5%, it indicates that simultaneous variable CAR, BOPO, and FDR effect to ROA. While based on the analyzing of the regression panel data with the choosen model Random Effect Model (REM) showed that partially of CAR variable are not influence to ROA, BOPO variable has negative and significant influence to ROA, and FDR variable has the positive and significant influence to ROA.Based on the results of this study, the bank is expected for management division to get minimum of capital (CAR) operational, efficiency of BOPO ratio, and increase of FDR ratio. To the customer and investor are expected to better understand how the perform of bank as well, for base to take a desicion whenever to do investment. Keywords: CAR, BOPO, FDR, ROA. AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh modal, efisiensi, dan likuiditas terhadap profitabilitas bank umum syariah di Indonesia. Untuk pengukuran modal pada penelitian ini menggunakan proksi rasio Capital Adequacy Ratio (CAR), untuk pengukuran efisiensi diproksikan dengan rasio Biaya Operasional Pendapatan Operasional (BOPO), dan likuiditas diproksikan dengan rasio Financing to Deposit Ratio (FDR). Penelitian sampel dalam penelitian ini menggunakan metode purposive sampling dan didapatkan 9 bank umum syariah yang sesuai dengan kriteria. Penelitian ini merupakan jenis penelitian kuantitatif dengan metode pengumpulan data yang digunakan adalah data sekunder. Data yang digunakan merupakan data triwulan selama periode Maret 2012 hingga Desember 2016 dengan jumlah data penelitian sebanyak 180 data. Data pada penelitian ini diperoleh dari website bank terkait, website Bank Indonesia (BI), dan website Otoritas Jasa Keuangan (OJK). Untuk pengujian hipotesis, penelitian ini menggunakan metode analisis regresi data panel yang pengolahannya menggunakan alat Eviews 9. Berdasarkan hasil regresi data panel dengan tingkat signifikansi sebesar 5%, hasil penelitian ini menunjukkan bahwa secara simultan variabel Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR) berpengaruh terhadap Return on Asset (ROA). Namun berdasarkan hasil analisis regresi data panel dengan model terpilih yaitu Random Effect Model (REM) menunjukkan bahwa secara parsial variabel CAR tidak berpengaruh terhadap ROA, variabel BOPO berpengaruh negatif dan signifikan terhadap ROA, dan variabel FDR berpengaruh positif dan signifikan terhadap ROA. Bagi bank syariah, diharapkan agar pihak manajemen dapat mempertahankan jumlah modal minimum (CAR), mengefesienkan rasio BOPO, serta meningkatkan rasio FDR. Nasabah dan investor, diharapkan untuk mengetahui bagaimana kondisi perusahaan atau tingkat kesehatan bank dan dapat menjadi landasan pengambilan keputusan untuk berinvestasi.Kata Kunci:Provitabilitas, CAR, BOPO, FDR, dan ROA

ANALISIS TINGKAT PEMAHAMAN KARYAWAN BANK TERHADAP AKAD PEMBIAYAAN PRODUK KREDIT PEMILIKAN RUMAH (KPR) BANK SYARIAH MANDIRI KANTOR CABANG ACEH Leni Oktaviani; Suazhari Suazhari
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol.1 No.1, Mei 2019
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v1i1.13023

This research was conducted to analyze the comprehension level of bank employees regarding financing agreement of morgage loans (KPR) products at Bank Syariah Mandiri Aceh Branch. This research is considered as a qualitative descriptive research, which is a research method aiming to describe information collected through the research. Populations and research samples are 5 (five) employees of Bank Syariah Mandiri in Aceh Branch Office from the financing agreement of house ownership product department, chosen using purposive sampling technique. The data used in this research are the primary and secondary data. Data collecting method is through the interview and documentation. The result indicates that employees’ comprehension level regarding financing agreement of housing ownership credit (KPR) product is considered very low. The explanation described by employees about financing agreement of KPR (murabahah agreement) is yet to be corresponding with appropriate sharia and fatwa DSN-MUI No: 4/DSN-MUI/2000 regarding Murabahah.Keywords: KPR, Murabahah, Comprehension, Fatwa DSN-MUI ABSTRAKPenelitian ini bertujuan untuk menganalisis tingkat pemahaman karyawan bank terhadap akad pembiayaan produk kredit pemilikan rumah (KPR) Bank Syariah Mandiri Kantor Cabang Aceh. Jenis penelitian ini adalah penelitian kualitatif deskriptif yaitu metode penelitian yang bertujuan mendeskripsikan informasi yang diperoleh dari hasil penelitian. Populasi dan sampel penelitian yaitu karyawan Bank Syariah Mandiri Kantor Cabang Aceh yang berjumlah 5 orang berasal dari karyawan pembiayaan produk KPR diambil melalui teknik purposive sampling. Data yang digunakan yaitu data primer dan skunder. Teknik pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa tingkat pemahaman karyawan bank terhadap akad pembiayaan produk kredit pemilikan rumah (KPR) masing sangat kurang. Penjelasan karyawan terhadap akad (KPR) ( akad murabahah) masih belum sesuai dengan syariah dan fatwa DSN-MUI No: 4/DSN-MUI/2000 tentang Murabahah.

Studi perbandingan tingkat return dan risk antara investasi emas dan saham syariah Said Muhammad Shahib Marbath; Suazhari Suazhari
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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The purpose of this study is to examine the comparison of Return and Risk levels between gold investment and sharia shares. It is a case study at PT ANTAM and the Jakarta Islamic Index (JII) in 2014-2018. Target population is the gold price of PT ANTAM and shares listed on JII that have been listed on the Indonesia Stock Exchange for a period of five years from 2013. There were 28 companies shares that had been listed on the IDX during the time. The data used obtained from the official website of PT ANTAM for and the official website of the Indonesia Stock Exchange and BNI E-Smart 3.12.4 in the sharia stock price data collection 2013-2018. Hypothesis testing is used by conducting an independent sample T-test analysis. This study shows that the return of Islamic stocks is higher than the Return of gold, but not significantly different and the risk of Islamic stocks is higher than the risk of gold and is significantly different.

PENGARUH INFLASI, NON PERFORMING FINANCING DAN CAPITAL ADEQUACY RATIO TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH BANK UMUM SYARIAH DI INDONESIA Lailatul Fajri; Suazhari Suazhari; Fachrizal Fachrizal
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol. 4 No.1, Mei 2022
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v4i1.22977

Tujuan penelitian ini adalah untuk mengevaluasi pengaruh inflasi, Non Performing Financing (NPF), dan Capital Adequacy Ratio (CAR) terhadap tingkat mudharabah bagi hasil pada perbankan syariah di Indonesia. Sampel diambil dengan metode purposive sampling. Didapatkan 60 sampel sektor perbankan syariah di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan sektor perbankan syariah. Penelitian ini menggunakan model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ketiga variabel bebas mempengaruhi variabel terikat sedangkan secara parsial inflasi tidak mempengaruhi bagi hasil deposito mudharabah tetapi variabel bebas lainnya mempengaruhi variabel terikat secara parsial.

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