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Karakteristik Pembiayaan dan Non Performing Finance Perbankan Syariah 2015â€“2018 Putra, Rosyid Nur Anggara
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5666

Each type of contract in financing in a Sharia Bank has differentcharacteristics. This can not be separated from the type of transaction used infinancing. This study aims to analyze the effect of financing characteristicsbased on the contract in the distribution of funds, namely: mudharabahfinancing, musyarakah financing, murabahah financing and qardh loans tofinancing risk which is proxied by the ratio of non-performing finance (NPF).The research is a quantitative associative study with the object of a shariacommercial bank in Indonesia. The sampling technique used a purposivesampling technique where the number of samples analyzed was 66 consistingof 11 Islamic Commercial Banks with the period 2011-2016. The analysisshows that mudharabah financing has a positive effect on NPF, murabahahfinancing has a negative effect on NPF. While musyarakah and qardhul hasanfinancing does not affect the NPF ratio.

Good Corpotare Governance dan Manajemen Laba di Perbankan Syariah Putra, Rosyid Nur Anggara
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1925

Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance dengan variabel ukuran dewan komisaris, proporsi komisaris independen, ukuran dewan direksi, ukuran komite audit, ukuran dewan pengawas syariah, dan kompetensi dewan pengawas syariah terhadap manajemen laba pada bank syariah di Indonesia periode 2014-2018. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh 12 bank syariah sebagai sampel penelitian. Data dianalisis menggunakan regresi data panel dengan fixed effect model dengan software eviews 10. Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan pengawas syariah berpengaruh positif terhadap perilaku manajemen laba. ukuran komite audit berpengaruh negatif terhadap manajemen laba, sedangkan proporsi komisaris independen, ukuran dewan direksi, dan kompetensi dewan pengawas syariah tidak berpengaruh terhadap perilaku manajemen laba pada bank syariah di Indonesia.This study aims to examine the effect of Good Corporate Governance mechanism with variable size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, the size of the audit committee, the size of the sharia supervisory board, and the competence of the sharia supervisory board on earnings management in Islamic banks in the 2014-2018 period. The sample is determined by purposive sampling technique so that 12 Islamic banks are obtained as a research sample. Data were analyzed using panel data regression with fixed-effect models with software e-views 10. The results of the analysis showed that the size of the board of commissioners and the size of the sharia supervisory board had a positive effect on earnings management behavior. Audit committee size has a negative effect on earnings management, while the proportion of independent commissioners, the size of the board of directors, and the competence of sharia supervisory boards do not affect earnings management behavior in Islamic banks in Indonesia.

Karakteristik Pembiayaan dan Non Performing Finance Perbankan Syariah 2015â€“2018 Putra, Rosyid Nur Anggara
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : MALIA: Journal of Islamic Banking and Finance

Each type of contract in financing in a Sharia Bank has differentcharacteristics. This can not be separated from the type of transaction used infinancing. This study aims to analyze the effect of financing characteristicsbased on the contract in the distribution of funds, namely: mudharabahfinancing, musyarakah financing, murabahah financing and qardh loans tofinancing risk which is proxied by the ratio of non-performing finance (NPF).The research is a quantitative associative study with the object of a shariacommercial bank in Indonesia. The sampling technique used a purposivesampling technique where the number of samples analyzed was 66 consistingof 11 Islamic Commercial Banks with the period 2011-2016. The analysisshows that mudharabah financing has a positive effect on NPF, murabahahfinancing has a negative effect on NPF. While musyarakah and qardhul hasanfinancing does not affect the NPF ratio.

THEORY OF ATTRIBUTION DAN KEPATUHAN PAJAK DI MASA PANDEMI COVID-19 Hanina Halimah Sa'diyah; Rosyid Nur Anggara Putra; Muh Rudi Nugroho
Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v3i1.182

Tax compliance is an essential dimension in tax revenue collection. It plays a vital role in achieving a 3% fiscal discipline limit by 2023 and Indonesia's economic recovery. This study aims to analyze the factors that influence the compliance behavior of individual taxpayers (WP OP) from internal and external perceptions (Attribution Theory). The internal factors in this study are awareness, perception of justice, religiosity, whereas the external factors are tax service facilities, tax rate levels, technological advances, and COVID-19 education. The population is all WP OP in Yogyakarta City who registered with KPP Pratama Yogyakarta, of which 100 samples were taken using purposive sampling technique. Structural Equation Model (SEM) Partial Least Square (PLS) method was used to analyze the data. This study found that factors in a form of awareness have a significant positive effect on taxpayer compliance, so do religiosity and technological advances. On the other hand, the perception of fairness has no significant effect, tax service facilities, and COVID-19 education have no significant effect on taxpayer compliance. Lastly, the tax rate level negatively impacts taxpayer compliance, albeit insignificant.

Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019) Asaqdah, Siti Halizah; Putra, Rosyid Nur Anggara
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.11776

The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.

ANALISIS KINERJA EKONOMI SEBELUM DAN PADA ERA PENETAPAN KEISTIMEWAAN YOGYAKARTA Rosyid Nur Anggara Putra; Muh. Rudi Nugroho
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2342

ABSTRACTThis study aims to determine the level of success of economic performance before and in the era of Yogyakarta privileges determination. This study uses several relevant analytical methods to analyze economic performance. The economic performance will be observed through economic indicators and development indicators in support of the principle of the Specialties of Daerah Istimewa Yogyakarta (DIY). The methods applied in this research are description of indicators to provide a description of the performance of all activities carried out before and on the appointment of privilege, paired sample t-test to analyze situations that existed before and when implemented a police and Data Panel Regression Analysis. It was concluded that the adjustment funds before the dana istimewa (danais) had given good growth to DIY. DIY growth was seen after the danais program in 2013-2015 which increased by 0.98%. This finding is in accordance with the expectations of researchers. Danais in the 2015 APBNP was recorded at 0.547 TrillionKeywords: Economic Performance, Inequality and GrowthÂ Â ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat keberhasilan kinerja ekonomi sebelum dan pada era penetapan keistimewaan Yogyakarta. Penelitian ini menggunakan beberapa metode analisis yang relevan untuk menganalisis kinerja ekonomi. Kinerja ekonomi akan diamati melalui indikator ekonomi dan indikator pembangunan untuk mendukung prinsip Keistimewaan Daerah Istimewa Yogyakarta (DIY). Metode yang digunakan dalam penelitian ini adalah deskripsi indikator untuk memberikan deskripsi kinerja semua kegiatan yang dilakukan sebelum dan pada penetapan keistimewaan, paired sample t-test untuk menganalisis situasi yang ada sebelum dan pada implementasi kebijakan dan Analisis Regresi Panel Data. Disimpulkan bahwa dana penyesuaian sebelum adanya danais telah memberikan pertumbuhan yang baik terhadap DIY. Pertumbuhan DIY terlihat setelah adanya program danais pada tahun 2013-2015 yang meningkat sebesar 0,98%. Temuan ini sesuai dengan harapan peneliti. Danais pada APBNP-2015 tercatat sebesar 0,547 Triliun.Kata Kunci: Kinerja Ekonomi, Ketimpangan, dan Pertumbuhan

Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019) Siti Halizah Asaqdah; Rosyid Nur Anggara Putra
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.11776

The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.

Karakteristik Pembiayaan dan Non Performing Finance Perbankan Syariah 2015–2018 Rosyid Nur Anggara Putra
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5666

Each type of contract in financing in a Sharia Bank has differentcharacteristics. This can not be separated from the type of transaction used infinancing. This study aims to analyze the effect of financing characteristicsbased on the contract in the distribution of funds, namely: mudharabahfinancing, musyarakah financing, murabahah financing and qardh loans tofinancing risk which is proxied by the ratio of non-performing finance (NPF).The research is a quantitative associative study with the object of a shariacommercial bank in Indonesia. The sampling technique used a purposivesampling technique where the number of samples analyzed was 66 consistingof 11 Islamic Commercial Banks with the period 2011-2016. The analysisshows that mudharabah financing has a positive effect on NPF, murabahahfinancing has a negative effect on NPF. While musyarakah and qardhul hasanfinancing does not affect the NPF ratio.

Karakteristik Pembiayaan dan Non Performing Finance Perbankan Syariah 2015–2018 Rosyid Nur Anggara Putra
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5666

Each type of contract in financing in a Sharia Bank has differentcharacteristics. This can not be separated from the type of transaction used infinancing. This study aims to analyze the effect of financing characteristicsbased on the contract in the distribution of funds, namely: mudharabahfinancing, musyarakah financing, murabahah financing and qardh loans tofinancing risk which is proxied by the ratio of non-performing finance (NPF).The research is a quantitative associative study with the object of a shariacommercial bank in Indonesia. The sampling technique used a purposivesampling technique where the number of samples analyzed was 66 consistingof 11 Islamic Commercial Banks with the period 2011-2016. The analysisshows that mudharabah financing has a positive effect on NPF, murabahahfinancing has a negative effect on NPF. While musyarakah and qardhul hasanfinancing does not affect the NPF ratio.

Pengukuran Kinerja Dan Kompensasi Manajemen Rosyid Nur Anggara Putra
EBBANK Vol 5, No 1 (2014): EBBANK Vol.5 No.1 Juni 2014
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.7 KB)

Pengukuran kinerja merupakan alat evaluasi untuk mengetahui hasil kinerja karyawan dalam perusahaan. Dengan pengukuran kinerja dapat diketahui kelebihan-kelebihan dan kekurangan atas strategi yang diterapkan oleh perusahaan. Pengukuran kinerja juga digunakan sebagai dasar untuk memberikan kompensasi manajemen. Kompensasi manajemen merupakan imbalan yang diberikan kepada karyawan atas hasil kerja yang diberikan kepada organisasi. Pengukuran kinerja serta kompensasi manajemen dilakukukan dengan tujuan untuk meningkatkan keuntungan perusahaan serta mencapai tujuan perusahaan.

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