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Sharia Compliance and Islamic Corporate Governance in The Islamic Bank in Indonesia Mellya Embun Baining; Novi Mubyarto; Nurjanah Nurjanah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study was conducted to examine the effect of Sharia Compliance and Islamic Corporate Governance on indications of fraud in Islamic Banks in Indonesia for the 2015 2019 period. Sharia Compliance with the proxies of Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Zakat Performance Ratio and Islamic Corporate Governance are independent variables. And fraud on Islamic Banks is the dependent variable used in this study.The populations used in this study were all Islamic Commercial Banks (BUS) registered with the Financial Services Authority in the period 2015 to 2019. The sample in this study used the method. Purposive sampling. In this study there were 11 Islamic Banks with a research period of 5 years and the sample used in this study amounted to 41 after being transformed into semi logs and Generalized Least Square (GLS). In this study using multiple regression analysis method, panel data is processed using Eviews 10 and Microsoft Excel 2016. The results of this study show that the Islamic Income Ratio has no effect on Fraud, Profit Sharing Ratio has a negative effect on fraud, the. Islamic Investment Ratio has a positive effect Fraud, Zakat Performance Ratio not affect Fraud in Islamic Banks. variable is Islamic Corporate Governance not affect Fraud in Islamic Banks.
Analisis Determinan Kemiskinan di Sumatera Novi Mubyarto
Journal Development Vol 2 No 2 (2014): Jurnal Development
Publisher : Universitas Muhammadiyah Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1283.857 KB) | DOI: 10.53978/jd.v2i2.20

Abstract

Menggunakan data panel dari 10 provinsi untuk periode 1993-2012, penelitian ini bertujuan untuk menganalisis faktor-faktor penentu kemiskinan di Sumatera. Adapun model analisis yang digunakan pada penelitian ini adalah model regresi data panel dengan metode first difference. Hasil empiris menunjukkan bahwa pertumbuhan ekonomi di sumatera selama periode 1993-2012 tidak berpengaruh signifikan terhadap kemiskinan, tetapi peningkatan ketimpangan pendapatan meningkatkan kemiskinan di wilayah tersebut. Peningkatan indek pembangunan manusia berpengaruh signifikan terhadap menurunkan kemiskinan, Di sisi lain, variabel positif dan signifikan terkait dengan kemiskinan di Sumatera adalah tingkat inflasi dan dummy krisis. Selain itu pengangguran tidak signifikan mempengaruhi kemiskinan di Sumatera.
PENGARUH KOMPETENSI, MOTIVASI TERHADAP KEPUASAN KERJA DAN DAMPAKNYA TERHADAP KINERJA PADA BANK SYARIAH INDONESIA AREA JAMBI Oriza Triani Wulandari; Novi Mubyarto; Bahrul Ma'ani
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VIII | No. 1 | 2022
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.101 KB) | DOI: 10.30821/se.v8i1.11029

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The purpose of this study is to find out the influence of competence, motivation on job satisfaction and its impact on performance in Indonesian Sharia banks in jambi area. This research uses descriptive qualitative that seeks to reveal the most important concepts and realities to be presented. Hypotheses are tested through multiple regression tests. The purpose of this test is to find out if there is an influence between two variables. This study used a sample technique using the formula slovin which numbered 100 people in the Islamic bank Jambi.The results of this study prove that there is an influence of competence, motivation and job satisfaction on the performance of Indonesian Islamic banks partially and simultaneously. Competency variables have a positive and insignificant effect through statistical test proof with acalculated t value of 0.041  smaller   than  ttable  1.664 sig value 0.064 > 0.05,  motivation positive and insignificant effect on performance is proven through statistical tests with atcalculated  value of 1.005  smaller than   ttable  1,664 Sig value 0.294 > 0.05, the area of work has a positive and significant effect on performance through statistical test proof with a calculation value    of 0.886  smaller than  ttable  1,664 sig value 0.378> 0.05 on the performance of Bank Syariah Indonesia Jambi area. Keywords:  Competence, Motivation, Job Satisfaction, Performance
FAKTOR–FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH DI BANK MUAMALAT INDONESIA Bella Adni; Rafidah Rafidah; Novi Mubyarto
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.039 KB) | DOI: 10.32332/finansia.v5i2.5370

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Raising funds from third parties of Islamic banks is an indicator of the number of Islamic banks disbursing financing, if more Islamic banks channel financing, the more profit margin returns. This study aims to analyze the factors that influence mudharabah financing at Bank Muamalat Indonesia in 2015-2020. Mudharabah financing will be viewed from Third Party Funds, Return on Assets, Capital Adequacy Ratio, Non Performing Financing and Total Assets. Bank Muamalat Indonesia financial report data for 6 years from 2015-2020 on a quarterly basis so that there are 24 samples. The data were analyzed using multiple linear regression. Partially, the Third Party Fund variable has a negative and significant influence on mudharabah financing. The ROA, NPF and Total Assets variables have a positive influence in distributing mudharabah financing, while the CAR variable has no effect on the distribution of mudharabah financing. However, simultaneously the variables of TPF, ROA, CAR, NPF, and Total Assets affect the distribution of mudhaarabah financing.
PENGARUH UTANG JANGKA PENDEK DAN UTANG JANGKA PANJANG TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH INDONESIA TAHUN 2016-2020 Fira Gustira; Mellya Embun Baining; Novi Mubyarto
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study aims to determine whether there is an influence between short-term debt and long-term debt on profitability at Indonesian Islamic Commercial Banks in 2016-2020. The population in this study is all Indonesian Islamic Commercial Banks. The data used is secondary data taken from the Financial Services Authority (OJK) in 2016-2020. The population in this study used the purposive sampling method at Indonesian Islamic Commercial Banks during the 2016-2020 period and based on predetermined criteria. The analytical method used is the multiple linear regression analysis method with the Eviews 10.0 application tool.The results based on the t test show that partially short-term debt has a negative but significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020, and long-term debt variables have positive and insignificant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020. . Based on the F test simultaneously short-term debt and long-term debt have a positive and significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAMBI Eva Futri; Novi Mubyarto; Efni Anita
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study aims to determine whether there is an effect between local revenue and general allocation funds on capital expenditures in regencies / cities in Jambi Province. The population in this study were all regencies/cities in the Jambi Province. The data used is secondary data taken from reports on the Realization of District / City Orchids in Jambi Province from 2017 to 2019. The sample in this study is 11 regions in districts and cities in Jambi Province, so the number of data tested for 3 years is 33 data. . The data analysis technique used in this research is Multiple Linear Analysis. The results showed that partially local revenue has an effect on capital expenditure while general allocation funds have no effect on capital expenditure. This study also shows that simultaneously local revenue and general allocation funds have an effect on capital expenditure.
Analisis Determinan Fungsi Intermediasi dan Profitabilitas Bank Umum Syariah di Indonesia Harry Satria Suardin; Lukman Hakim; Novi Mubyarto
Islamika : Jurnal Ilmu-Ilmu Keislaman Vol. 22 No. 2 (2022): Islamika: Jurnal Ilmu-Ilmu Keislaman
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat, Institut Agama Islam Negeri (IAIN) Kerinci, Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/islamika.v22i2.1715

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This study aims to identify and analyze the direct effect of third party funds (DPK), capital adequacy (CAR), and problem finance (NPF) on the intermediation function (FDR) of sharia commercial banks in indonesia. The sampling technique used is purposive sampling, the number of samples obtained from all Islamic commercial banks in Indonesia for the period January 2013-February 2021. The data were analyzed by path analysis using the PLS method assisted by the SPSS program. The results showed that Third-Party Funds (TPF), Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF) had a significant direct negative effect on the intermediation function (FDR). Furthermore, for the profitability variable, the results of the study show that the Capital Adequacy Ratio (CAR) and Non Performing Financing (NPF) directly have a significant negative effect on Profitability (ROA). However, Third-Party Funds and Intermediation Functions have no direct significant effect on profitability. For the mediator variable, the results show that the intermediation function has not been able to mediate the independent variables of Third-Party Funds (TPF), Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) on Profitability (ROA).
PENGARUH PENGETAHUAN, EFEKTIVITAS DAN RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN FINANCIAL TECHNOLOGY PADA MASYARAKAT KOTA JAMBI Mar Atun Sholehah; Novi Mubyarto; Habriyanto Habriyanto
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 2 No. 1 (2022): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i1.551

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Penelitian ini bertujuan untuk melihat pengaruh dari faktor pengetahuan, Efektivitas dan Risiko terhadap minat bertransaksi menggunakan financial technology pada Masyarakat Kota Jambi. Penelitian ini termasuk penelitian asosiatif kausal. Penelitian ini terdapat variabel independent (variabel yang mempengaruhi) dan dependent (variabel yang dipengaruhi). Jenis Penelitian ini merupakan penelitian kuantitatif. Dimana teknik pengumpulan datanya berupa data primer dan sekunder. Pengumpulan data yang diperoleh yaitu dengan cara angket (Kuesioner) dan data seputar perkembangan Fintech di website resmi Otoritas Jasa Keuangan. Sampel dalam penelitian ini difokuskan kepada masyarakat kota jambi yang menggunakan Fintech yaitu berjumlah 150 orang. Analisis yang digunakan yaitu analisis regresi linier berganda dengan bantuan SPSS. Beberapa tahapan uji yang dilakukan yaitu terdiri dari, uji validitas, realibilitas, uji asumsi klasik, uji T, Uji F dan Uji Koefisien determinasi.
ANALISIS PENGUKURAN VALUE FOR MONEY PADA APBDES DALAM MENILAI KINERJA KEUANGAN PADA PEMERINTAHAN DESA SUNGAI BENGKAL BARAT KECAMATAN TEBO ILIR KABUPATEN TEBO Melta Idrika; Novi Mubyarto; Efni Anita
Transformasi: Journal of Economics and Business Management Vol. 2 No. 1 (2023): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.97 KB) | DOI: 10.56444/transformasi.v2i1.363

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Penelitian ini bertujuan untuk mengetahui apakah kinerja keuangan pemerintah Desa Sungai Bengkal Barat sudah ekonomis, efisiensi dan efektivitas bedasarkan konsep volue for money. Sampel dalam penelitian menggunakan sampel jenuh. Penelitian ini menggunakan pendekatan kuantitatif yang bersumber dari kator desa pemerintahan Sungai Bengkal Barat Kecamatan Tebo Ilir Kabupaten Tebo. Dianalisis dengan menggunakan microsoft excel dan rumus value for money. Hasil dalam penelitian yang di lakukan maka diperoleh kesimpulan (1) kinerja keuangan Desa Sungai Bengkal Barat dari segi ekonomi ditahun 2018, 2019 dan 2021 berada pada kategori ekonomis, sedangkan tahun 2020 dikategori kan tidak ekonomis, (2) kinerja keuangan Desa Sungai Bengkal Barat dari segi efesiensi tahun 2018, 2019 dan 2020 berada pada kategori efisiensi, sedangkan tahun 2020 dikategorikan tidak efesiensi, (3) kinerja keuangan Desa Sungai Bengkal Barat dari segi efektivitas ditahun 2019 dan 2020 berada pada kategori efektif, sedangkan ditahun 2018 dan 2021 di kategorikan tidak efektif.
ANALISIS KINERJA KEUANGAN BANK BRI SYARIAH TAHUN 2016-2020 Kiki Deliyani; Novi Mubyarto; Ahmad Syukron Prasaja
Transformasi: Journal of Economics and Business Management Vol. 2 No. 1 (2023): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (930.074 KB) | DOI: 10.56444/transformasi.v2i1.364

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Penelitian ini bertujuan untuk mengetahui kinerja keuangan Bank BRI syariah tahun 2016-2020 melalui CR, DAR, ROA dan TATO. Sample dalam penelitian ini menggunakan sample jenuh. Penelitian ini menggunakan pendekatan kulitatif yang bersumber dari laporan keuangan melalui situs resmi Bank BRI Syariah dan IDX. Data yang digunakan adalah data Time Series tahun 2016-2020. Dianalisi dengan menggunakan Microsoft Exel dan rumus dalam setiap rasio dengan menggunakan analisis regresi linier sederhana. Hasil penelitian ini menunjukan bahwa kinerja keuangan Bank BRI Syariah diukur melalui analisis Current Ratio, Debt Asset Ratio, Retrun On Asset, dan Total Asset Trun Over dalam menilai kinerja keuangan Bank BRI Syariah peneliti dapat menyimpulkan bahwa kinerja keuangan perusahaan diukur melalui Retrun On Asset, Total Asset Trun Over memiliki kinerja yang tidak baik, namun tidak dengan Current Ratio dan Debt To Asset Rasio yang memiliki kinerja keuangan yang baik, karena dapat dilihat dari kinerja keuangan perusahaan diukur melalui Retrun On Asset Ratio, Total Asset Trun Over dimana perusahaan memiliki total aktiva yang cukup besar namun belum mampu memanfaatkannya untuk menghasilkan laba yang besar, sedangkan Current Ratio memiliki aktiva lancar yang cukup besar dan mampu dalam memanfaatkannya untuk menghasilkan nilai yang baik dan Debt To Asset Rasio memiliki nilai Debt To Asset Rasio yang kecil sehingga perusahaan bisa dapat mengembalikan pinjaman juga semakin kecil.