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All Journal ProBank: Jurnal Ekonomi dan Perbankan Pro Bisnis Indonesian Journal of Economics and Management Management Science Research Journal Industrial Research Workshop and National Seminar Journal of Applied Islamic Economics and Finance Proceeding ISETH (International Summit on Science, Technology, and Humanity)

Mayasari, Ine

Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia

Author-ID : 2855977

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Analisis Kinerja Keuangan Bank Umum Syariah Sebelum dan Sesudah Pengalihan Dana Haji pada Bank Syariah Lisa Erliana Marwan; Iwan Setiawan; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Government policy through UU No 34 Thn 2014 about Hajj Fund Management said that the Hajj Fund Management should with the principle of sharia. Then in 2014, there was a transfer Hajj Fund from Conventional banks to Islamic banks. Hajj Fund that transferred to Islamic banks have a large value so it can give positive contribution to the financial performance such as DPK.The aim of this study was to find out the financial performance of 6 BPS BPIH before and after the transfer of Hajj Fund from conventional banks to Islamic banks. Taking case studies at PT. Bank Syariah Mandiri, PT. Bank BRI Syariah, PT. Bank BNI Syariah, PT. Bank Mega Syariah, PT. Bank Panin Dubai Syariah, and PT. Bank Muamalat. The Data that used in this study is Return On Assets (ROA) and Financing to Deposit Ratio (FDR) in Quarterly Financial Report of 6 BPS BPIH,4 years before the transfer of hajj fund that started 2010 until 2013, and 4 years after the transfer of hajj fund that started from 2015 until 2018. The method of data analysis in this study uses a different samples in non parametrik, which is Wilcoxon Signed Rank Test. The result of this study shows us that there was a difference in ROA and FDR of BPS BPIH before and after the transfer of hajj fund from conventional banks to Islamic banks.

Faktor yang Memengaruhi Pendapatan Margin Murabahah pada Bank Umum Syariah dan Unit Usaha Syariah Adi Yulianto; Ade Ali Nurdin; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Murabahah contracts that become the most popular at Islamic banks are an important thing to study. Especially the determination of profit margins that do not have clear rules therefore things that can enlarge and reduce murabahah margin income are interesting to study. This study aims to determine the factors that can determine the murabahah margin income, as well as to find out the variables that predominantly influence the murabahah margin income. The objects used in this study are Sharia Commercial Banks and Sharia Business Units in Indonesia. The period used starts from 2014 untul 2018. The data used is secondary data then the data is processed using panel data regression method. The results show overhead costs, profit sharing of third party funds, volume of murabahah financing, and deposit rates have an influence on murabahah profit margins and inflation has no effect on murabahah profit margins. The volume of murabahah financing is a factor that has a dominant influence on murabahah profit margins.

Pengaruh CAR, ROA, FDR, dan BOPO terhadap Non Performing Financing pada Bank Muamalat Indonesia Dea Apriyani; Ine Mayasari; Mochamad Edman Syarief
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Muamalat Bank have decline in financial performance. Muamalat Bank lacks capital because it provides too much corporate financing which has an impact on increasing non-performing financing. Besides that, the net profit of Muamalat Bank in 2019 decreasec significantly, namely by 92% and its operating costs rached Rp490 billion. This research was conducted to know the effect of the variable Capital Adequacy Ratio (CAR), Return On Assets (ROA), Financing to Deposit Ratio (FDR), and Operating Expenses per Operating Income (BOPO) on Non-Performing Financing (NPF) at Bank Muamalat. Indonesia. The sample used is the quarterly report published on the official website of Bank Muamalat. The research method used is quantitative research with multiple linear regression analysis and is supported by the Eviews software version 10 as a data processing application. The results of this study indicate that CAR and ROA have a negative and significant effect on the NPF of Bank Muamalat. Meanwhile, FDR and BOPO have a positive and significant effect on NPF.

Analisis Determinan Capital Buffer pada Bank Umum Syariah di Indonesia Periode 2015-2020 Dwi Eva Kurnianingsih; Dadang Hermawan; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to determine the effect of Non Performing Financing (NPF), Return On Equity (ROE), Loans To Total Assets (LOTA), and Economic Growth on Capital Buffer. This study uses a sample of 12 Islamic Commercial Banks in the Financial Services Authority (OJK) for the 2015-2020 period using the purposive sampling method. The research data is taken from secondary data in the form of financial reports and economic growth reports. The analytical method used to solve the problem in this research is panel data regression analysis. The results showed that partially the variables NPF, ROE and LOTA had a negative and significant effect on the Capital Buffer. Economic growth has no significant effect on the Capital Buffer. Simultaneously the variables of NPF, ROE, LOTA, and economic growth have a role in explaining the Capital Buffer of Islamic commercial banks in Indonesia.

Pengaruh Inflasi terhadap Pertumbuhan Aset dengan Struktur Modal sebagai Variabel Intervening Nadia Rizki Rahmalia; Ruhadi Ruhadi; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aimed to determine the direct effect and indirect effect of inflation on asset growth of Islamic Commercial Banks in Indonesia through capital structure as intervening variable. This research uses secondary data sourced from Bank Indonesia websites and annual report published by 11 Islamic Commercial Banks in Indonesia on 2013-2019. Using a purposive sampling technique. The method that used in this reseach is descriptive-associative through quantitative approach using path analysis (SEM-PLS). The result of this research showed that directly inflation has positive and significant effect to assets growth of Islamic Commercial Banks in Indonesia. Meanwhile, directly inflation has no significant effect to capital structure (Debt to Asset Ratio). Directly, capital structure (DAR) has no significant effect to assets growth of Islamic Commercial Banks in Indonesia. And indirectly, inflation has no significant effect to assets growth of Islamic Commercial Banks through capital structure (DAR) as intervening variable or mediator.

Pengaruh BI Rate, Inflasi, dan Kurs Terhadap Nilai Aktiva Bersih Reksadana Syariah Campuran Mohammad Apriyanto; Diharpi Herli Setyowati; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The development of the Islamic finance industry in Indonesia has experienced a rapid increase, one of which is investment activities that occur in the capital market. Islamic mutual funds are an alternative for the public in investing. Mixed Sharia Mutual Funds are a form of product from sharia mutual funds that have less risk than other types of sharia mutual funds. The measuring instrument in sharia mutual fund investment is Net Asset Value (NAV). Things that can affect,the NAV of a sharia mutual,fund are the BI rate, Inflation, and the Exchange Rate. This study aims to determine the impact of these three variables on the NAV of Islamic mutual funds. Sources of data in the form of secondary data with purposive sampling method. This research uses multiplier,linear regression analys method. The results of this study indicate that the BI Rate and Inflation variables have’s a partially significant effect on the NAV of mixed sharia mutual fund, but the exchange rate variable has no partial significant effect on the NAV of mixed sharia mutual fund. The results also show that the BI Rate, Inflation and Exchange Rate have a simultaneous effect on the NAV of Islamic mutual funds.

Pengaruh Likuiditas, Leverage, Profitabilitas, Firm Size dan Growth Opportunity terhadap Hedging Sektor Farmasi, Industri Dasar dan Bahan Kimia pada Perusahaan ISSI Ratih Ratnaningsih; Destian Arshad Darulmalshah Tamara; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Pharmaceutical sector companies as well as basic industries and chemicals in Indonesia still depend on imports of medicinal raw materials using foreign currency. Forex fluctuations are unavoidable and one of the risk management for foreign exchange fluctuations is hedging. This study aims to determine and analyze the involvement of Current Ratio representing Liquidity, Debt to Equity Ratio representing Leverage, Ratio On Assets representing Profitability, Firm Size and Growth Opportunity to hedging case studies in Pharmaceutical Sector Companies and Basic and Industrial Industries. Chemicals indexed by the Indonesian Sharia Stock Index on 2015 – 2020. Purposive sampling method used for sample selection and logistic regression analysis. Result on this research, the concluded that in the Pharmaceutical Industry and Basic Industry and Chemicals listed in ISSI for the 2015-2020 period, the variables that affect the hedging decision making are Firm Size and Growth Opportunity

Determinan Kecurangan Laporan Keuangan pada Bank Umum Syariah Periode 2014-2019 dalam Perspektif Fraud Triangle Theory Febril Des Saputra Dini; Ine Mayasari; Fatmi Hadiani
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The development of Islamic Commercial Banks in Indonesia shows good numbers. This is an opportunity for parties related to banking institutions to ensure this potential can be utilized to be developed again. However, in fact there are still Islamic banks that are caught incases fraud which can damage or disrupt the potential development of Islamic banking. This study aims to analyze the determinants of financial statement fraud in Islamic Commercial Banks registered in OJK for the 2014-2019 period with perspective Fraud Triangle Theory. This research usesmethods library and internet research. The sampling technique is a saturated sample consisting of 12 Islamic banks registered with the OJK. The analysis method is regression path analysis. The expected result of this study is an equation that can describe the influence of the independent variables, namely financial stability, financial target, external pressure, financial needs, ineffective monitoring, and rationalization. the dependent variable, namely earnings management.

Implementasi Produk Pembiayaan Murabahah di Koperasi Syariah Berkah Kabupaten Bandung Barat Bambang Wisnuadhi; Ine Mayasari; Dimas Sumitra Danisworo; Ghifari Munawar; Hasbi Assidiki Mauluddi; Lukmannul Hakim Firdaus; Wendi Wirasta
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Sharia cooperatives are mediators for providers of funds and users of funds so that borrowed funds can be used optimally. In sharia cooperatives there is financing whose purpose is to meet the needs of its members. Murabaha financing is the most preferred financing by members, usually used to meet consumptive needs. The purpose of this study was to determine the implementation of murabahah contracts in murabahah financing products in the Berkah Syariah Cooperative, West Bandung Regency. This research is a qualitative research with a case study approach. The data used in this study is the primary data of the Berkah Syariah Cooperative and for data collection techniques will use three events, namely, observation, interviews and documentation. Based on observations and interviews that have been conducted regarding the implementation of murabahah financing at the Berkah Syariah Cooperative, West Bandung Regency with the management of the Berkah Syariah Cooperative, it can be concluded that the Berkah Syariah Cooperative has implemented murabahah financing in accordance with sharia principles and in accordance with the DSN MUI fatwa no. 04/DSN-MUI/IV/2000.

Perancangan Aplikasi Sistem Informasi Keuangan Berbasis Web: Studi Kasus di Lembaga Keuangan Mikro Syariah Al-Falah POLBAN Qornan Al-Izzatul 'Ulya; Ine Mayasari; Hamdani Arifulsyah; Heri Ribut Yuliantoro
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3871

The purpose of this research is to produce an accounting information system application that will provide information related to member data, savings data and recording of savings and loan transactions at the Al-Falah Polban Syariah Microfinance Institution. Other goals include making it easier to record financial transactions, presenting reports on cash deposits, cash withdrawals, member data, savings data, and general journals at the Al-Falah Polban Sharia Microfinance Institution. And find out whether the application of this research can help the company's performance to be better and more efficient or not. This research methodology uses research and development (R&D) methods, namely processes or steps that develop new products or improve existing products that can be accounted for. According to other sources, research and development methods are research methods used to make certain products and test the effectiveness of those products. The product in question can be in the form of software or computer programs, as well as hardware, such as tools, books, modules, or other equipment. The results of the questionnaire distributed to users, this LKMS information system application is included in the very good category, which means that by using this application, recording financial data, making savings and loan transaction reports, member data, savings data, and general journals is faster and more accurate.

Co-Authors Adang Kurniawan Adi Yulianto Alfia Aprianti Kusuma Wardhani Angga Nugraha As, Dikri Ilham Ayu Rahayu Banter Laksana, Banter Barnas, Benny Dadang Hermawan Dadang Hermawan Dadang Hermawan Dea Apriyani Destian Arshad Darulmalshah Tamara Dewi Ratnasari Diani Nabila Putri Diharpi Herli Setyowati Dimas Sumitra Danisworo Djatnika, Djoni Djuwarsa, Tjetjep Dwi Eva Kurnianingsih Endang Hatma Juniwati Febril Des Saputra Dini Fira Ocdalina Fianti Ghifari Munawar Hadiani, Fatmi Hamdani Arifulsyah Hasbi Assidiki Mauluddi Heri Ribut Yuliantoro Indriani, Dede Vina Irma Rizky Destiani Iwan Setiawan Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Lisa Erliana Marwan Lukmannul Hakim Firdaus Maldania Sundari Dewi Meita Pangestika Mohammad Apriyanto Mohammad Humam Muhamad Alif Nur Faizy Nadia Rizki Rahmalia Nida Aulia Rahma Nurdin, Ade Ali Pakpahan, Rosma Purbayati, Radia Putri, Salsa Erika Qornan Al-Izzatul 'Ulya Rahmatulloh, Cikal Muzammil Ramadhina, Elvina Zahrah Ratih Ratnaningsih Rismayanti, Siti Ruhadi Ruhadi Ruhana, Nafisah Rukmana, Chindy Aidil Fitri Rybca, Shalwa Ainun Setiawan Setiawan Setiawan, S Sonia, Lira Syarief, Mochamad Edman Tjetjep Djuwarsa Tjetjep Djuwarsa Wendi Wirasta Wigianti Astutisari Wisnuadhi, Bambang Wulan Hamida Yasmin Aulia Tahir

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