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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Tabarru': Islamic Banking and Finance Valid Jurnal Ilmiah El-Usrah: Jurnal Hukum Keluarga Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business LAN TABUR: Jurnal Ekonomi Syari’ah The Indonesian Journal of Accounting Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam AL-ARBAH: Journal of Islamic Finance and Banking Bisnis Net : Jurnal Ekonomi dan Bisnis Shafin: Sharia Finance and Accounting Journal Al-Mu'awanah Share: Jurnal Ekonomi dan Keuangan Islam Mutanaqishah: Journal of Islamic Banking International Journal of Economics (IJEC) Jurnal Perbankan Syariah Darussalam (JPSDa) Indonesian Journal of Islamic Economics and Finance Jurnal bintang manajemen Bukhori: Kajian Ekonomi dan Keuangan Islam Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah ESAI Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah GLOBAL: Jurnal Lentera BITEP Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi dan Keuangan Islam (JAKIs) Majapahit Journal of Islamic Finance dan Management Jurnal Bisnis Kreatif dan Inovatif Journal of Islamic Contemporary Accounting and Business Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Global Leadership Organizational Research in Management Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Jurnal Ekonomi, Manajemen, Akuntansi LAN TABUR: JURNAL EKONOMI SYARIAH
Any Eliza
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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LITERASI KEUANGAN ISLAM DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Eliza, Any
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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

Abstract

This study aims to analyze the level of Islamic financial literacy in lecturers and employees of the Faculty of Economics and Islamic Business Raden Intan Lampung State Islamic University and analyze the influence of psychosocial factors such as the level of religiosity, financial satisfaction and hopelessness towards the level Islamic financial literacy in lecturers and employees of the Faculty of Economics and Islamic Business UIN Raden Intan Lampung. The population in this study were all lecturers and employees of the Faculty of Economics and Islamic Business Raden Intan Lampung State Islamic University T.A. 2017/2018, 50 people. The sampling technique used was purposive sampling, with a number of selected samples of 45 people. Data was collected using questionnaires and documentation. The analytical tool used to prove the hypothesis is the t test and F test. The results of the study show that the level of Islamic financial literacy of lecturers and employees of the Faculty of Economics and Islamic Business UIN Raden Intan Lampung is high. The results of the t statistical test show that the hopelessness variable statistically with α = 5% has a negative and significant influence on Islamic financial literacy (sig. 0.046 <from 0.05). Thus, H1 is accepted. Religiosity variables statistically with α = 5% do not have a significant effect on Islamic financial literacy (sig. 0.220> from 0.05). Thus, H2 is rejected. Statistically, financial satisfaction variable with α = 5% has a positive and significant influence on Islamic financial literacy (sig. 0.011 <from 0.05). Thus, H3 is accepted. The results of the F test were statistically significant with α = 5% show that variable hopelessness, religiosity, and financial satisfaction together have an effect on Islamic financial literacy.
LITERASI KEUANGAN ISLAM DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Any Eliza
Valid: Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.388 KB)

Abstract

This study aims to analyze the level of Islamic financial literacy in lecturers and employees of the Faculty of Economics and Islamic Business Raden Intan Lampung State Islamic University and analyze the influence of psychosocial factors such as the level of religiosity, financial satisfaction and hopelessness towards the level Islamic financial literacy in lecturers and employees of the Faculty of Economics and Islamic Business UIN Raden Intan Lampung. The population in this study were all lecturers and employees of the Faculty of Economics and Islamic Business Raden Intan Lampung State Islamic University T.A. 2017/2018, 50 people. The sampling technique used was purposive sampling, with a number of selected samples of 45 people. Data was collected using questionnaires and documentation. The analytical tool used to prove the hypothesis is the t test and F test. The results of the study show that the level of Islamic financial literacy of lecturers and employees of the Faculty of Economics and Islamic Business UIN Raden Intan Lampung is high. The results of the t statistical test show that the hopelessness variable statistically with α = 5% has a negative and significant influence on Islamic financial literacy (sig. 0.046 <from 0.05). Thus, H1 is accepted. Religiosity variables statistically with α = 5% do not have a significant effect on Islamic financial literacy (sig. 0.220> from 0.05). Thus, H2 is rejected. Statistically, financial satisfaction variable with α = 5% has a positive and significant influence on Islamic financial literacy (sig. 0.011 <from 0.05). Thus, H3 is accepted. The results of the F test were statistically significant with α = 5% show that variable hopelessness, religiosity, and financial satisfaction together have an effect on Islamic financial literacy.
ISLAMIC FINANCIAL LITERACY AMONG SHARIA BANKERS IN BANDAR LAMPUNG Any Eliza; Vitria Susanti
Share: Jurnal Ekonomi dan Keuangan Islam Vol 9, No 1 (2020)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.471 KB) | DOI: 10.22373/share.v9i1.6875

Abstract

This article reports the findings of Islamic Financial Literacy for Sharia bankers in Bandar Lampung specifically in terms of Islamic financial products and what factors influencing it. The skill is needed to assist transactions, with a clear understanding and appreciation of the unique characteristics and features of Islamic Finance and its real economic value. As mentioned by the Financial Authority Service, one of the challenges that Sharia banking encounters are the inadequacy of capable and highly qualified human resources to support the development of sharia financial products and services. However, up to now there is a lack of studies about Islamic financial literacy in Indonesia, particularly for people who works on Islamic financial sectors. The objectives of this study are (i) to indicate the level of Islamic financial literacy among human resources of Sharia banks in Bandar Lampung, and (ii) to identify significant factors that influence Islamic financial literacy among the bankers. In terms of Islamic Financial Literacy rate, the result of the study is quite distinct from the existing research finding in that it shows that female bankers have higher Islamic Financial Literacy rate than their male counterpart. In addition, based on length of work and age cohort, the median groups also have higher Islamic financial literacy rate. While in terms of type of institution, bankers of Sharia banks exhibit advanced Islamic financial knowledge than Rural sharia banks’ staffs.  Using Factor Analysis, the study finding revealed the five factors determining Sharia banker’s Islamic financial literacy.========================================================================================================Literasi Keuangan Islam para Bankir Syariah di Bandar Lampung. Artikel ini menyajikan temuan pada studi yang mengidentifikasi faktor-faktor yang mempengaruhi Literasi Keuangan Islam untuk bankir Syariah di Bandar Lampung, khususnya dalam hal produk dan jasa keuangan Islam. Keahlian ini diperlukan untuk membantu transaksi, dengan pemahaman dan apresiasi yang jelas terhadap karakteristik dan fitur unik serta nilai ekonomi riil keuangan Islam. Sebagaimana disebutkan oleh Otoritas Jasa Keuangan bahwa salah satu tantangan yang dihadapi perbankan Syariah adalah tidak memadainya sumber daya manusia yang berkemampuan dan berkualifikasi tinggi untuk mendukung pengembangan produk dan layanan keuangan syariah. Namun, hingga saat ini hanya sedikit studi tentang literasi keuangan Islam di Indonesia, terutama bagi orang-orang yang bekerja di sektor keuangan Islam. Tujuan dari penelitian ini adalah (i) untuk menunjukkan tingkat literasi keuangan syariah sumberdaya manusia bank syariah di Bandar Lampung, dan (ii) untuk mengidentifikasi faktor-faktor signifikan yang mempengaruhi literasi keuangan syariah para banker tersebut. Dalam hal tingkat Literasi Keuangan Islam, hasil penelitian ini cukup berbeda dari temuan penelitian yang ada karena menunjukkan bahwa banker perempuan memiliki tingkat Literasi Keuangan Islam yang lebih tinggi daripada rekan pria mereka. Selain itu, berdasarkan lama bekerja dan kelompok usia, kelompok median juga memiliki tingkat melek finansial Islam yang lebih tinggi. Berdasarkan jenis institusi, bankir bank Syariah menunjukkan pengetahuan keuangan Islam yang lebih baik daripada staf BPRS. Dengan menggunakan Analisis Faktor, temuan penelitian ini mengungkapkan lima faktor yang menentukan literasi keuangan Islam bankir.
Does SAK Online Enhance The Quality of Financial Reporting? Any Eliza; Dinda Fali Rifan; Rahmat Fajar Ramdani
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.615

Abstract

The study aimed to explore the financial reporting quality of Indonesia's sharia commercial banks before and after applying SAK Online using a paired sample t-test. The qualitative characteristics measurement developed by Nijmegen Center for Economics (NiCE) was adopted to assess the financial reporting quality. The qualitative measurement comprises relevance, timeliness, comparability, faithful representation, and understandability. The finding showed an α=5% significant difference in financial reporting quality before and after applying SAK Online. However, this study was limited to 14 of Indonesia's sharia commercial banks, indicating the results could not be generalized to all industries. Since SAK Online was launched in early May 2019, there has been no study on this subject. Therefore, there is a need for further studies to describe the effectiveness of this application.
A Review of PSAK No. 1 (2009 Revision): Presentation of Financial Statements and Its Difference from PSAK No. 1 (1998 Revision) Any Eliza
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1005

Abstract

As the implementation of convergence to IFRS, Indonesia has fully adopted IAS 1: Presentation of Financial Statements per January 1, 2009 into PSAK No. 1 (2009 Revision): Presentation of Financial Statements. PSAK No. 1 (2009 Revision) revised PSAK No. 1 (1998 Revision). Major differences involve the terms used, the complete components of financial statements, the information presented on financial statements, the presentation of extraordinary items, the statements of comprehensive income, and the time to publish financial statements. Keywords:  convergence to IFRS, PSAK No. 1 (2009 Revision): Presentation of financial statements, the differences between PSAK No. 1 (1998 Revision) and PSAK No. 1 (2009 Revision)
The Influence of Intelectual Capital toward Profitability of Indonesian Banking Sector in 2004 - 2008 Any Eliza
Jurnal Ilmiah ESAI Vol 5 No 2 (2011)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v5i2.1023

Abstract

This research attempts to investigate empirically the impact of intellectual capital measured by value creation efficiency of intellectual capital and capital employed on profitability measured by ROA. This research uses financial and capital market data of 120 banks listed on Indonesia Stock Exchange from 2004 to 2008. Empirical analysis is conducted using multiple linear regression. Findings from empirical analysis indicate that value creation efficiency of capital employed and human capital have a positive impact on ROA; value creation efficiency of structural capital has a negative impact on ROA Key words: intellectual capital, ROA, bank, Indonesia Stock Exchange
Analisis Pemasaran Durian di Desa Talang Mulya Kabupaten Pesawaran Any Eliza
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1347

Abstract

Indonesia is one of the producers of durian fruit, but compared to other durian producing countries, namely Thailand and Malaysia, Indonesia durian production is quite low (500-700 thousand tons per year). Although the durian is attractive to many people, but durian farmer's profits can be considered low. This study aims to analyze channel of marketing, marketing margin and marketing efficiency of durian in Talang Mulya as one of the durian producers in Lampung Province. The research conducted from April to June 2015. The data were processed with qualitative and quantitative analysis. The sampling was done to 30 farmers, 8 retailers and10 customers by purposive sampling. The results showed that there are four marketing channels durian in Talang Mulya village, ie channel 1: farmer-traders-consumers, channel 2: farmer- traders-retailer-consumer, channel 3: farmer-retailer-consumer and channel 4: farmers - consumer. Marketing margin analysis found that the marketing agencies that earn the highest profit is the retailer. The results show that channel 4 is the most efficient marketing channel for marketing costs born by the consumer is smaller compared to other marketing channels. Keywords: durian, marketing channel, marketing margins, marketing efficiency
Perbandingan Historical Cost dan Current Cost sebagai Dasar Penilaian Zakat Perbankan Syariah Any Eliza; Rahmat Fajar Ramdani
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 1, April (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i1.126

Abstract

This research aims to count and analyze the income of Sharia Commercial Bank based on current cost measurement and also test statistically the significancy of differences between the two measurements basis (historical cost and current cost). This research uses financial statements for the year 2018 of 12 Sharia Commercial Banks. The data is collected by using documentation method and literature study method. Analysis of data is conducted by using descriptive analysis and paired t-test to answer the hypothesis proposed in this research. Findings from the reserach shows that generally, income before zakah and tax of 12 Sharia Commercial Banks counted by using current cost measurement is higher than income before zakah and tax counted by using historical cost measurement. Although the result is not significant statistically, the differences are valuable and can affect the sum of zakat should be paid. Penelitian ini bertujuan untuk menghitung dan menganalisis laba Bank Umum Syariah di Indonesia dengan menggunakan dasar pengukuran current cost serta menguji secara statistik apakah terdapat perbedaan signifikan antara laba yang dihitung berdasarkan dasar pengukuran historical cost dengan current cost. Penelitian ini menggunakan data  laporan keuangan konsolidasian 12 Bank Umum Syariah tahun 2018. Metode pengumpulan data yang digunakan adalah metode dokumentasi dan studi pustaka. Analisis data dilakukan dengan analisis deskriptif serta uji statistik berupa uji t dua sampel berpasangan (paired t-test) untuk membuktikan hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa dasar pengukuran current cost menghasilkan nilai laba sebelum zakat dan pajak yang lebih tinggi dibandingkan dasar pengukuran historical cost. Meskipun hasilnya tidak signifikan secara statistik, perbedaannya sangat berharga dan dapat mempengaruhi jumlah zakat yang harus dibayar.
Zakat, Islamic Corporate Social Responsibility Dan Kinerja Keuangan Bank Umum Syariah Indonesia Yolanda Septian; Any Eliza; Muhammad Yusuf Bahtiar
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 1, April (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i1.274

Abstract

This research aims to examine the effect of zakat and Islamic Corporate Social Responsibility (ICSR) on the financial performance of Sharia Commercial Banks in Indonesia for the 2016-2019 period. This research uses quantitative method. The data uses is secondary data in the from of the annual report of Sharia Commercial Banks registered with the OJK for the 2016-2019 period. The data is collected by using documentation method and literature study method. The data analysis method used is descriptive statistical analysis and regression analysis. The population used is Sharia Commercial Banks in Indonesia registered with the OJK for the 2016-2019 totaling 14 Sharia Commercial Banks, with samples that meet criteria, namely 12 Sharia Commercial Banks, and the sampling technique in this research uses purposive sampling technique. The results obtained in this research are that zakat has a significant effect on the financial performance of Sharia Commercial Banks. And Islamic Corporate Social Responsibility does not effect the financial performance of Sharia Commercial Banks because the greater the ICSR disclosure value in Sharia Commercial Banks does not make the financial performance of Sharia Commercial Banks god or bad and vice versa.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh zakat dan Islamic Corporate Social Responsibility (ICSR) terhadap kinerja keuangan Bank Umum Syariah di Indonesia periode 2016-2019. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan adalah data sekunder berupa laporan tahunan Bank Umum Syariah yang terdaftar di OJK periode 2016-2019. Metode pengumpulan data yang digunakan adalah metode dokumentasi dan metode studi pustaka. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik. Populasi yang digunakan yaitu Bank Umum Syariah di Indonesia yang terdaftar di OJK periode 2016-2019 berjumlah 14 Bank Umum Syariah, dengan sampel yang memenuhi kriteria yaitu 12 Bank Umum Syariah, dan teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil yang diperoleh dalam penelitian ini adalah zakat berpengaruh signifikan terhadap kinerja keuangan Bank Umum Syariah. Dan Islamic Corporate Social Responsibility tidak berpengaruh terhadap kinerja keuangan Bank Umum Syariah dikarenakan semakin besar nilai pengungkapan ICSR dalam suatu Bank Umum Syariah tidak membuat kinerja keuangan Bank Umum Syariah menjadi baik ataupun buruk dan begitu juga sebaliknya.
Analysis Of The Implementation Of Zakat And Infaq/Alms Accounting Based On Psak 109 Concerning Zakat And Infaq/Alms Accounting (Study At Baznas Tanggamus Regency) Novanza Hasan; Any Eliza; Suhendar Suhendar; Nurlaili Nurlaili; Kamaluddin Nurdin Marjuni
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4979

Abstract

Zakat is part of the pillars of Islam, namely the third pillar of Islam. Zakat is an obligatory and important act of worship. There are many verses in the Qur'an that explain zakat along with other obligatory acts of worship, namely the shahada, prayer, fasting and pilgrimage for those who are able. 109. This research aims to determine the zakat accounting standards at BAZNAS Tanggamus Regency and to understand their suitability for zakat accounting standards based on the Statement of Financial Accounting Standards (PSAK) No. 109 .This research method is a qualitative research method with a comparative descriptive approach. The data collection method used in this research uses observation, interviews and documentation methods. Meanwhile, data analysis uses comparative descriptive.The results of this research can be concluded that BAZNAS Tanggamus Regency has not implemented PSAK No. 109 Concerning Accounting for Zakat, Infaq/Shadaqah. This can be proven by the non-compliance of the 4 indicators listed in PSAK No. 109, namely recognition, measurement after recognition, presentation and disclosure. This is motivated by the recent educational background of employees and staff who work at BAZNAS Tanggamus Regency. The average educational background of employees and staff is a religious graduate, and the lack of finance staff is the reason why PSAK No. 1 has not been implemented. 109, as well as minimal government supervision and outreach regarding PSAK No. 109 Concerning Zakat, Infaq/Shadaqah Accounting for BAZNAS Tanggamus Regency
Co-Authors A. Zuliansyah Zuliansyah Abdullah Hasan, M Hadi Alamsyah Adjila Mohamed Agnes Kurnia Agus Kurniawan Ahmad Hazas Syarif Aina Nur Ajizah, Syifa Ali Abdul Wakhid Amanda, Putri Amelia Cris Kuntadi Deki Fermansyah Dinda Fali Rifan Duwina, Elfa Ermawati , Liya Ermawati, Liya Ersi Sisdianto Ersi Sisdianto Fidiantoro, Aldi Agung Firginia Amanda Fitri, Anggun Okta Ghina Ulfa Saefurrahman Gustika Nurmalia Handarto Ermawan Hasan, Novanza Indy Satya Ayu Esa Ningrum Irani Agustina istiqomah istiqomah Istiqomah Istiqomah Kamaluddin Nurdin Marjuni Kholifah, Nining Komala Zurni M. Yusuf Bahtiar, M. Yusuf MALIK, ANAS Mariska, Yeni Marjuni, Kamaluddin Nurdin Mawarni, Intan Melvia , Efta Mohamad, Mohaizi bin Mohamed, Adjila Muhammad Iqbal Fasa Nasor, Nasor Nasrudin Ningsih, Nur Wahyu Novanza Hasan Novita Lela Sari Nurhayati Nurhayati Nurlaili Nurlaili Nurlaili Nurlaili Nurlatifah, Lilik S Nurpasya, Putri Okta Supriyaningsih Prayoga, Anggie Putri Nurpasya Putri, Riri Septyaningrum Rahmat Fajar Ramdani Riani, Diska Ridwansyah Rika Kurnia Rika Kurnia Riri Septyaningrum Putri Riska Yulianti, Riska Rosydalina Putri Saefurrahman, ghina Ulfa Safira, Marini Rahma Saputra, Vergi Sari, Yetri Martika Suharto Suharto Suharto Suhendar Suhendar Suhendar Suhendar, Suhendar sulfan basten, sulfan Susanto, Is Syarif, Hazas Ulfah, Ghina Vergi Saputra Vitria Susanti Wulan Ramadani Trisnaudy Yolanda Septian Yudhistira Ardana Zuliansyah, A. Zuliansyah