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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
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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Determinan Keputusan Hedging Instrumen Derivatif (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di ISSI periode Tahun 2014-2018) Ine Mayasari; Ayu Rahayu
ProBank Vol 6, No 1 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v6i1.840

Abstract

Risiko dari perdagangan internasional yaitu fluktuasi kurs valuta asing. Oleh sebab itu, perusahaan harus mengelola dan melakukan manajemen risiko agar dapat meminimalisir risiko dalam transaksi pedagangan internasional. Hedging merupakan cara yang dapat dilakukan perusahaan untuk menurunkan tingkat fluktuasi harga dan mengurangi risiko akibat fluktuasi harga. Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, Profitabilitas, Firm Size, Growth Opportunity terhadap Keputusan Hedging Instrumen Derivatif studi kasus pada perusahaan manufaktur yang terdaftar di ISSI tahun 2014-2018, baik secara simultan maupun secara parsial. Populasi dalam penelitian ini berjumlah 79 perusahaan manufaktur dan dilakukan pengambilan sampel menggunakan metode purposive sampling maka diperoleh 30 perusahaan. Penelitian ini menggunakan metode analisis regresi logistik untuk melihat pengaruh antara variabel independen terhadap variabel dependen. Berdasarkan hasil penelitian secara simultan, Likuiditas (Current Ratio), Leverage (Debt to Equity Ratio), Profitabilitas (Ratio on Assets), Firm Size, dan Growth Opportunity berpengaruh terhadap keputusan hedging instrumen derivatif. Sedangkan secara parsial, hanya variabel likuiditas (Current Ratio), Profitabilitas (Return on Assets), dan Firm Size yang berpengaruh terhadap keputusan hedging instrumen derivatif pada perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2014-2018.
Analisis Perbandingan Prediksi Financial Distress Pada Bank Umum Syariah di Indonesia dan Malaysia Periode 2017-2021 Menggunakan Metode Altman Z-Score Modifikasi Muhamad Alif Nur Faizy; Ade Ali Nurdin; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5340

Abstract

This study aims to determine the differences in the prediction results of financial distress at Islamic Commercial Banks in Indonesia and Islamic Commercial Banks in Malaysia and to determine the effect of the variable ratios of NPF, CAR and FDR on financial distress. The data analysis method uses the Mann Whitney differential test, the results show that there are differences. besides that the data analysis technique used is panel data regression analysis, simultaneously the ratio of NPF, CAR and FDR affects the value of the Z-Score or financial distress. In Islamic Commercial Banks in Indonesia, partially NPF has no effect on the value of the Z-Score or financial distress. Meanwhile, the CAR and FDR ratios have a positive effect on the Z-Score or financial distress. At Islamic Commercial Banks in Malaysia partially the NPF and CAR ratios have no effect on the Z-Score or financial distress, while the FDR ratio has a negative effect on the Z-Score or financial distress.
Analisis Du Pont System Pada Perusahaan Sektor Tekstil Yang Terdaftar Di Issi Periode 2017-2022 Diani Nabila Putri; M. Edman Syarief; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5491

Abstract

The research aimed to analyze the financial performance of Textile Sector companies that are consistent in ISSI for the period 2017-2022 using the Du Pont System method. This Du Pont analysis is performed to see what factors can affect the increase and decrease in company profitability by looking at existing ratios. Du Pont uses five ratios which are, Net Profit Margin, Total Asset Turnover, Return on Investment, Equity Multiplier and Return on Equity. The researched method employed is a quantitative descriptive analysis. The sample of data used has been selected with purposive sampling method and resulted in 3 consistent companies listed on ISSI during 2017-2022. The results showed that PT Indo Rama Syntetics had relatively good Du Pont ROE performance and was already above the average textile sector industry compared to two other companies, namely PT Tifico Fiber Indonesia and PT Trisula international. Keywords: Du Pont System, Financial Performance
Web-based Application Design at the Sharia Banking Laboratory of Bandung State Polytechnic Hermawan, Dadang; Mayasari, Ine; Djuwarsa, Tjetjep
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5509

Abstract

The main purpose of this study is to analyze the needs for the designing of Islamic Bank web based Lab learning media. in Politeknik Negeri Bandung. The stages of research on needs analysis of teaching media development carried out were: data collection, data analysis and document review, identification of actors, and making use case diagrams. The analysis was carried out on the current system using PIECES analysis. The results of the PIECES analysis are made in tabular form. In addition, a functional and non-functional requirements analysis was also carried out. Identification of actors who will play a role in teaching media is described in the form of use case diagrams. The results of the PIECES analysis show that a system is needed that can accommodate practical learning in the lab. Islamic banks that can be accessed by students from anywhere in real time, fast and easy to use by all actors involved. Therefore, it is necessary to design an information system as a learning medium in the Islamic Bank lab. Politeknik Negeri Bandung.
Analisis Determinan Indeks Harga Saham Kelompok Jakarta Islamic Index pada Masa Sebelum dan Saat Pandemi Covid-19 Rahmatulloh, Cikal Muzammil; Kristianingsih, Kristianingsih; Pakpahan, Rosma; Mayasari, Ine
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5606

Abstract

The large value of the stock price is thought to be caused by the company's internal factors, namely EPS, PER, and PBV on the Share Price Index in the JII Group Before and During the COVID-19 Pandemic. The research data comes from the company's financial reports that are consistent and registered with the JII group for 2018-2021 using purposive sampling. Data analysis is descriptive quantitative using the panel data regression method, classic assumption test, t test and F test using the Eviews Version 12 tool. From the research that has been conducted, the results obtained are that EPS has a positive effect before COVID-19 (2018-2019) and had a negative effect during COVID-19 (2020-2021), PER had no effect before and during COVID-19 (2018-2021), and PBV had no effect before COVID-19 (2018-2019) and had an effect during COVID -19 (2020-2021). And simultaneously, EPS, PER and PBV affect the Stock Price Index.
Pengukuran Kinerja Reksa Dana Syariah Campuran Dengan Metode Sharpe Ratio dan M2 Measure Sonia, Lira; Purbayati, Radia; Mayasari, Ine; Djatnika, Djoni
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5611

Abstract

This research was conducted to find out the performance of mixed-type sharia mutual funds in Indonesia during the 2017-2021 period. The performance measurement method uses the concept of calculating Risk Adjusted Return, which in this study specifically uses the Sharpe Ratio and M-Square Measure (M2) methods. The results of the calculation will be compared with market performance and analyzed. The results showed that in 2021 there were many mixed sharia mutual funds that outperformed the benchmark, namely 11 sharia mutual funds, while 2017 was the year that the least sharia mutual funds produced outperformed performance, namely there were only 2 sharia mutual funds. The following years produced a higher number than in 2017, such as in 2018 there were 7 sharia mutual funds with outperforming performance, also in 2019 there were 3 sharia mutual funds and finally in 2020 there were 5 sharia mutual funds whose performance outperformed the benchmark.
Analisis Pengaruh Ethical Identity Index terhadap Kinerja Perbankan Syariah di Indonesia Menggunakan Sharia Conformity and Profitability Rismayanti, Siti; Djuwarsa, Tjetjep; Mayasari, Ine; Pakpahan, Rosma
Journal of Applied Islamic Economics and Finance Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5668

Abstract

Islamic banking is widely known and in demand among the public. Public trust is needed to improve bank performance. This study examines how EII affects the performance of Islamic banking using SCnP as measured by ROA, ROE, NPM using a panel data regression REM approach with secondary data samples from BUS and BPRS, Bank Age and Bank Size as moderating variables. The results of this study indicate that EII has an insignificant positive effect and also has a significant positive effect on Islamic banking performance. Bank Age has an insignificant positive effect on the performance of Islamic banking. The interaction of EII with Bank Age has a negative and insignificant effect, meaning that Bank Age does not moderate. Bank Size has a significant positive effect on performance. The interaction between EII and Bank Size has a significant negative effect and is insignificant, meaning that Bank Size can moderate or not.
Application Design Web Based Financial Information System Application Design (Case Study at Baitul Maal Wat Tamwil Sukamanah Tasikmalaya): Baitul Maal Wat Tamwil As, Dikri Ilham; Hermawan, Dadang; Djuwarsa, Tjetjep; Mayasari, ine
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6012

Abstract

Penelitian ini dilatarbelakangi oleh pesatnya pertumbuhan Lembaga Keuangan Mikro Syariah (LKMS) yang signifikan di Indonesia dan banyaknya sistem koperasi yang aktif, sehingga memiliki peran penting dalam mendukung pertumbuhan ekonomi. BMT merupakan lembaga keuangan mikro syariah yang memiliki peran besar dalam perekonomian masyarakat. Di era teknologi modern saat ini, penting bagi kita untuk memanfaatkan teknologi informasi secara maksimal dalam upaya meningkatkan layanan keuangan syariah berbasis teknologi informasi bagi setiap orang. Namun, pemanfaatan teknologi yang mencerminkan kegiatan koperasi syariah di Indonesia masih sangat rendah. Beberapa lembaga keuangan mikro syariah masih mengalami kendala dalam pencatatan sistem informasi keuangan, seperti kehilangan data, pencatatan yang tidak akurat, dan kendala lainnya yang mempengaruhi kinerja lembaga tersebut. Diperlukan suatu sistem yang dapat mencatat secara cermat, tepat dan efisien untuk mendukung kinerja BMT dalam pencatatan informasi keuangan dan penyusunan laporan. Tujuan dari penelitian ini adalah untuk membuat aplikasi sistem informasi keuangan berbasis web yang dapat meningkatkan efisiensi operasional BMT Sukamanah Tasikmalaya. Metode penelitian dan pengembangan digunakan untuk melakukan penelitian sebelum melanjutkan ke pengembangan aplikasi, memanfaatkan teknik wawancara dan observasi langsung. Proses penelitian terdiri dari beberapa tahap, termasuk perencanaan, desain, pemrosesan, pengujian, evaluasi, dan pembuatan laporan.
The Effect of Sharia Supervisory Board Characteristics on Islamic Social Reporting Disclosures of Islamic Banking in Indonesia Rukmana, Chindy Aidil Fitri; Indriani, Dede Vina; Ramadhina, Elvina Zahrah; Rybca, Shalwa Ainun; Mayasari, Ine; Setiawan, S
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4007

Abstract

This study examines the role of the characteristics of the Sharia Supervisory Board (SSB) in increasing the disclosure of social responsibility of sharia banking in Indonesia using the Islamic Social Reporting (ISR) index for the 2017-2022 period. SSB characteristics tested in this study were size, number of meetings, multiple positions, expertise, age, and the presence of women. This study uses a quantitative method, a descriptive approach, with the sample being the entire population of this research, namely all Indonesian sharia commercial banks registered with the OJK during the 2017-2022 period, totaling 16. This research was then tested using panel data regression. The estimation results of the Random Effect model in this study indicate that SSB expertise and age have a positive effect on ISR disclosure. However, SSB size was found to have a negative influence on ISR disclosure. This research contributes to the development of Islamic corporate governance literature on ISR disclosure and provides insights and guidelines for Islamic banking in Indonesia and DSN-MUI regarding the decision-making of appropriate SSB characteristics in its placement in Islamic banking in Indonesia.
RANCANG BANGUN SISTEM PELAPORAN TRANSAKSI PADA PEMBELAJARAN LABORATORIUM BANK SYARIAH DARING Hermawan, Dadang; Mayasari, Ine; Ruhana, Nafisah
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.6349

Abstract

The use of the Islamic Bank Laboratory, D4 Islamic Finance Study Program must be able to carry out lectures following the demands of the industry. The practicum method requires all students to practice in finding the cause of a problem, proving the truth of a theory and concluding it. The practicum method can be carried out offline or online, which can make lectures more effective. The Islamic bank laboratory is generally used for practicum in Islamic bank application courses both manually and electronically. Existing applications have only been made up to the service product module in Islamic banks. To complete in accordance with the material taught in the electronic Islamic Banking Application course, as well as compatibility with those in the Islamic banking industry, there must be additional transaction reporting features from all fields in Islamic banks. The development of these features will improve the results of previous studies and is expected to be commercialized in the future. This research uses the Research and Development (R&D) research method with the following stages: Planning, Design, Scripting, Testing, Evaluation, and Reporting. The results showed that the transaction report feature in the electronic Islamic banking application has been made well so that it can be used by students in practicum activities.
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