Garuda - Garba Rujukan Digital

Analisis Tingkat Kesehatan PT.BNI Syariah dengan Menggunakan Rasio Keuangan yaitu Rasio Likuiditas dan Economic Value Added (EVA) Sabirin Sabirin; Desy Agus Saputri
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22002

The purpose of this study was to determine the soundness of Islamic banks by using financial ratios, namely the liquidity ratio and Economic Value Added (EVA). The object of this research is the BNI Syariah Bank Financial Report for the 2016-2019 research period. The analysis technique used is the liquidity ratio and Economic Value Added (EVA). The results of the study show that the health level of the liquidity ratio which consists of the 2016 to 2019 Quick Ratio is in an unhealthy position. Cash Ratio from 2016 to 2019 is in a very healthy position. Loan to Deposit Ratio from 2016 to 2018 is in a healthy position. Lastly, the Banking Ratio in 2018 and 2019 is in a healthy position, while in 2016 and 2017 it is in an unhealthy position. Meanwhile EVA in 2016 to 2019 showed a positive value or EVA > 0 meaning that it succeeded in creating economic value addedHow to Cite:Sabirin., & Syaputri, D. A. (2021). Analisis Tingkat Kesehatan PT. BNI Syariah Periode 2016-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 187-200.

Kinerja Keuangan Bank Syariah Mandiri: Sebelum dan Sesudah Penerapan Good Corporate Governance Sabirin Sabirin
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.12259

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG

Pengaruh Komitmen Profesi dan Perilaku Etis Terhadap Pencegahan Fraud Sabirin Sabirin
JAF (Journal of Accounting and Finance) Vol 5 No 2 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i2.3903

Tujuan penelitian adalah menguji dan menganalisis pengaruh komitmen profesi danprilaku etis terhadap pencegahan fraud Pada PT XXX di Kota Pontianak. Penilitian inibersifat kausal (causal research). Sumber data dalam penelitian ini adalah data primerberupa kuesioner.Populasi penelitian adalah seluruh karyawan yang ada di PT XXX yaitusejumlah 8.762 karyawan. Adapun, metode pengambilan sampel yaitu menggunakansimple random sampling. Berdasarkan perhitungan terpilih sampel dalam penelitian iniadalah sejumlah 383 responden. Dalam penelitian ini dilakukan analisis statistikdeskriptif dengan menggunakan teknik analisis regresi berganda. Hasil penelitianmenunjukan bahwa variabel komitmen profesi dan perilaku etis berpengaruh positif dansiginifikan terhadap pencegahan fraud yang artinya semakin tinggi Komitmen Profesi,dan semakin baiknya prilaku etis karyawan maka semakin baik pula pencegahan fraud.Kata Kunci : Komitmen Profesi, Prilaku Etis dan Pencegahan Fraud.

PENGARUH FUNGSI AUDIT INTERNAL DAN KOMPETENSI AUDITOR INTERNAL TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING Sabirin Sabirin
JURNAL AKUNTANSI Volume 16, Nomor 2, November 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh fungsi audit internal dan kompetensi auditor internal terhadap pendeteksian Fraudulent financial reporting baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah auditor internal bank BUMN di Indonesia adapun teknik pemilihan sampel dengan menggunakan simple random sampling. Penelitian ini merupakan penelitian kuantitatif dengan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa Secara statistik fungsi audit internal dan kompetensi auditor internal berpengaruh positif siginifikan terhadap pendeteksian fraudulent financial reporting, survey pada bank BUMN di Indonesia baik secara parsial maupun simultan.

Islamicity Performance Index Dan Kesehatan Finansial Bank Umum Syariah Di Indonesia Sabirin Sabirin
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 2, Oktober (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i2.233

The purpose of this research is to explain the effect of the Islamic performance index on the financial soundness of Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks in Indonesia in 2016-2019. The sampling technique was carried out by using purposive random sampling method. Samples that meet the criteria are 10 Islamic Commercial Banks, the unit of analysis specified is 50, namely from 10 banks that meet the criteria determined by the observation period of 5 years. For the hypothesis developed in this study using multiple regression analysis. The results of this study indicate that the Islamic performance index for zakat performance, directors-employee welfare, and Islamic investment has a positive and significant effect on the financial health of BUS in Indonesia, meaning that the better the three variables, the better the health of BUS in Indonesia. While the Islamic performance index for profit sharing, fair distribution, Islamic income does not have a significant effect on the financial soundness of Islamic commercial banks in Indonesia, this is due to the low level of profit sharing, the small level of fair distribution, and caused by not all Islamic banks disclose its non-halal income.Keywords: Sharia Bank, Islamicity Performance Index, Financial Soundness Tujuan dari peneltian ini adalah untuk menjelaskan pengaruh islamicity performance index terhadap kesehatan finansial bank umum syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia pada tahun 2016-2019. Teknik pengambilan sampel dilakukan dengan metode purposive random sampling. Sampel yang memenuhi kriteria sebanyak 10 Bank Umum Syariah, unit analisis berjumlah 50 yaitu dari 10 bank yang memenuhi kriteria dikalikan dengan periode pengamatan selama 5 tahun. Untuk menguji hipotesis yang dikembangkan dalam penelitian ini digunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa islamicity performance index masing-masing untuk zakat perfromance, directors-employee welfare, dan islamic investment berpengaruh positif dan signifikan terhadap kesehatan finansial BUS di Indonesia ini artinya semakin baik ketiga variabel tersebut maka akan semakin baik pula kesehatan finansial BUS di Indonesia. Sedangkan islamicity performance index masing-masing untuk profit sharing, equitable distribution, Islamic income tidak berpengaruh signifikan terhadap kesehatan finansial bank umum syariah di Indonesia hal ini disebakan oleh rendahnya tingkat bagi hasil, kecilnya tingkat equitable distribution, serta disebabkan oleh tidak semua bank syariah mengungkapkan pendapatan non halalnya.Kata kunci: Bank Umum Syariah, Islamicity Performance Index, Kesehatan Finansial

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search