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All Journal I-Finance Journal Jurnal Ilmiah Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Business and Accounting Research Journal Journal of Business Studies and Management Review Neraca Manajemen, Akuntansi, dan Ekonomi Bersama : Jurnal Pengabdian Masyarakat Journal of Economics and Development Jurnal Ekonomi, Manajemen, Akuntansi JIES : Journal of Islamic Economics Studies

Sri Delasmi Jayanti

Universitas Islam Negeri Raden Fatah Palembang

Author-ID : 2880522

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 14 Documents Claim Missing Document

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Expanding Women’s Access To The Banking Sector Maftukhatusolikhah, Maftukhatusolikhah; Mardiyah, Siti; Litriani, Erdah; Delasmi, Sri
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 2 DECEMBER 2017
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

The increase in micro, small, and medium enterprise (UMKM) units managed by women has contributed a positive impact on reducing poverty rates. The data highlighting lack of female entrepreneurs of UMKM who used and/or are supported with financing facility from banks have led to some emerging questions to be discussed. This present study promotes significance, namely: 1) The effectiveness of financing tends to affect the banks’ performance through created demands; 2) The results of this study are expected to enhance the attention of Islamic banking to female customers by increasing the allocation of financing for those customers; 3) The further implication of these findings is the increase in national economic growth from the UMKM actuated by women; 4) The broader implication is the reduction of working women at high risks because of the conducive business climate in Indonesia with the support of the banking sector. Therefore, this quantitative research that was conducted with regression analysis focused on the internal factors to analyze perceptions, behavior, culture and social class of female customers towards the effectiveness of working capital financing at Islamic banking in Palembang. The findings revealed that the variable of perceptions gave a positive effect on the effectiveness of financing of 0.316, behavior showed a positive impact on the effectiveness of financing of 0.676, culture noted a positive influence on the effectiveness of financing of 0.346, whereas social class demonstrated a negative impact on the effectiveness of the financing of -0.14.

MAQASHID SYARIAH INDEX DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN ASURANSI SYARIAH Puji Sahara; Titin Hartini; Sri Delasmi Jayanti
I-Finance Journal Vol 6 No 1 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i1.5463

This study aims to examine the effect of maqashid syariah index, an independent board of commissioners on firm value by mediating profitability. The population in this study is sharia insurance companies listed on the Indonesia Stock Exchange. The independent variable of this study is maqashid syariah index (X1) and independent board of commissioners (X2), while the mediating variable namely profitability (Z), and the dependent variable of this study is the value of the company (Y). The method of this research uses quantitative research methods using secondary data. The sampling technique uses a purposive sample method and is based on predetermined criteria. From the sampling method applied, 11 insurance companies were listed on the Indonesia Stock Exchange (IDX) for the period of 2015 - 2018. Data analysis techniques used regression analysis and path analysis using SPSS 22. The results showed that the maqashid syariah index had an effect on profitability, the independent board of commissioners had no effect on profitability, the maqashid sharia index had no effect on firm value, the independent board of commissioners had an effect on company value, partial mediation had influence on maqashid index on firm value, profitability does not mediate the influence of the independent board of commissioners on the value of the company.

Pengaruh Profitabilitas dan Leverage terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2014 – 2018 Aryanti Satar; Sri Delasmi Jayanti
I-Finance Journal Vol 6 No 2 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i2.6679

Aspek terpenting yang menarik di dalam pasar modal adalah pergerakan naik turunnya harga saham. Harga saham mencerminkan indikator adanya keberhasilan kinerja perusahaan, jika harga saham suatu perusahaan selalu mengalami kenaikan, maka investor atau calon investor menilai bahwa perusahaan berhasil dalam mengelola usahanya. Hal itu disebabkan ada banyak faktor yang mempengaruhi perubahan harga saham, yakni faktor eksternal dan faktor internal. seperti laba bersih per saham (earning per share), rasio ekuitas terhadap hutang (debt to equity ratio) dan rasio laba bersih terhadap ekuitas biasa (return on equity). Penelitian ini menggunakan metode kuantitatif deskriptif. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2014-2018 dengan teknik sampling dengan menggunakan metode purposive sampling. Variabel independen yaitu Profitabilitas, Laverage dan Harga Saham dengan Kebijakan Deviden sebagai Variabel Moderating. Dengan menggunakan alat analisis analisis model regresi berganda dengan data panel dan uji interaksi atau biasa disebut analisis regresi moderasi (moderated Regression Analysis). Hasil penelitian ini menunjukkan Earning per share berpengaruh positif dan signifikan terhadap harga saham dengan dimoderasi oleh dividend payout ratio. Return on equity berpengaruh positif terhadap harga saham dengan dividend payout ratio sebagai variabel moderasi. dan Debt to equity ratio berpengaruh negatif terhadap harga saham dengan dividend payout ratio sebagai variabel moderasi.

Analisis Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba Pada Bank Umum Syariah Fitriyanti Fitriyanti; Deky Anwar; Sri Delasmi Jayanti
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 2 No. 1 (2022): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis April 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v2i1.4677

This study aims to determine the effect of Third Party Funds (TPF), Total Asset Turnover (TATO), and Financing to Deposit Ratio (FDR) on profit growth in Islamic Commercial Banks. The sample of this research is Islamic Commercial Banks registered with the Financial Services Authority in 2015-2019. The sample selection used purposive sampling in order to obtain as many as 10 banks. The multiple regression analysis model of panel data shows that partially TPF has a positive and significant effect on profit growth. TATO has no effect on profit growth, FDR has no effect on profit growth and simultaneously TPF, TATO, and FDR have an effect on profit growth.

Impact of Third-Party Funds and Capital Adequacy Ratio on Profit Sharing Financing Peny Cahaya Azwari; Febriansyah Febriansyah; Sri Delasmi Jayanti
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Financing is defined as funding provided by a party to another party to support planned investments, either by themselves or by institutions. The more amount of Third-Party Funds (DPK) and Capital Adequacy Ratio (CAR), the more amount of financing issued by the bank. However, in the 2016-2020, when Shariah Business Units in Indonesia increase in the amount of Third-Party Funds (DPK) and the Capital Adequacy Ratio (CAR) but this was inversely proportional to the declining amount of profit-sharing financing. This study aims to determine how the influence of Third-Party Funds (DPK) and Capital Adequacy Ratio (CAR) on Profit Sharing Financing in Sharia Business Units. Using quantitative methods and the type of data used was secondary data, researchers use the Annual Report. By eleven sharia business units as samples of this study, the results show that TPF variable has a negative and significant effect on profit sharing financing and the CAR variable has no and no significant effect on profit sharing financing. Meanwhile, based on the f test, TPF and CAR variables simultaneously have a positive and significant effect on profit sharing financing in sharia business unit.

Analisis Komparatif Stock Return dan Bid Ask Spread Sebelum dan Sesudah Stock Split Pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2015-2019 Aziz Septiatin; Lidia Desiana; Aryanti Aryanti; Sri Delasmi Jayanti
I-Finance Journal Vol 8 No 1 (2022): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v8i1.10891

Penelitian ini digunakan untuk mengetahui perbedaan antara return saham dan return saham seputar pengumuman stock split. metode penelitian yang digunakan dengan metode kuantitatif. Sampel yang digunakan pada penelitian ini sebanyak 48 perusahaan yang melakukan stock split yang terdaftar di ISSI. Metode analisis yang digunakan adalah dengan menggunakan One Test Kolmogorov Smirnov Test, dan menggunakan Paired sample t-test yang sesuai untuk menguji teori, dengan periode observasi 10 hari, khususnya t-5 (5 hari sebelum stock split) dan t+5 (5 hari setelah stock split). Hasil penelitian menunjukkan bahwa Nilai Sig. adalah 0,319 > 0,05 sehingga tidak ada perbedaan antara return saham sebelum dan sesudah di sekitar peristiwa pemecahan saham. Sementara itu, Nilai signifikansi sebesar 0,000 < 0.05 menunjukkan bahwa ada perbedaan mencolok dalam bid ask spread di seputar pengumuman stock split. Kesimpulan tidak ada perbedaan antara return saham sebelum dan setelah deklarasi pemecahan saham oleh perusahaan. Ada perbedaan yang signifikan dalam bid ask spread sebelum dan setelah adanya deklarasi pemecahan saham oleh perusahaan.

Can financial performance affect firm value?: mediated by dividend policy Nurfala Safitri; Dinnul Alfian Akbar; Sri Delasmi Jayanti
Journal of Business Studies and Management Review Vol. 3 No. 2 (2020): JBSMR Vol. 3 No.2, June 2020
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

This study aims to discover the effect of liquidity on firm value with dividend policy as the intervening variable in the manufacturing companies indexed by ISSI in the period of 2014-2018. In this study, we used 10 companies as samples. This study used quantitative research method. As for sampling technique, we used purposive sampling. The type of data is secondary data. Data analysis techniques used in this study were descriptive data analysis, classical assumption test analysis, multiple linear regression, whilst research hypotheses were tested by Eviews 9. The results showed that dividend policy did not mediate solvability effect on firm value, however dividend policy mediated the effect of liquidity on firm value.

ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH PADA USAHA MIKRO, KECIL, DAN MENENGAH (STUDI KASUS PADA GROSIR ATO DI KABUPATEN BANDUNG) Elsa Juniasti Harefa; Sri Delasmi Jayanti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i1.8707

ABSTRACT This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) at Grosir Ato in Bandung Regency, as well as to identify the challenges faced and the impact of these standards on the financial performance of MSMEs. Using a qualitative method through a case study and in-depth interviews with the financial manager of Grosir Ato, this research explores the extent to which the MSME is able to apply SAK EMKM in accordance with the prescribed guidelines. The findings indicate that the implementation of SAK EMKM plays a significant role in improving the transparency and accuracy of financial reports. However, several obstacles remain, including a lack of accounting knowledge and limited resources for its application at Grosir Ato. The results of this study are expected to provide insights for other MSMEs to improve the quality of their financial reports and to encourage broader adoption of SAK EMKM in the micro, small, and medium enterprise sector. Keywords : Financial Accounting Standards, SAK EMKM, MSMEs, financial reports, Grosir Ato. ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) di Grosir Ato, Kabupaten Bandung, serta untuk mengidentifikasi tantangan yang dihadapi serta dampak penerapan standar ini terhadap kinerja keuangan UMKM. Dengan menggunakan metode kualitatif melalui studi kasus dan wawancara mendalam dengan pengelola keuangan Grosir Ato, penelitian ini mengeksplorasi sejauh mana UMKM tersebut mampu menerapkan SAK EMKM sesuai pedoman yang ditetapkan. Temuan menunjukkan bahwa penerapan SAK EMKM berperan penting dalam meningkatkan transparansi dan akurasi laporan keuangan, namun masih menghadapi beberapa hambatan, termasuk kurangnya pemahaman akuntansi dan keterbatasan sumber daya termasuk dalam penerapannya di Grosir Ato. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi UMKM lain dalam meningkatkan kualitas laporan keuangan serta mendorong penerapan SAK EMKM secara lebih luas di sektor usaha mikro, kecil, dan menengah. Kata kunci : Standar Akuntansi Keuangan, SAK EMKM, UMKM, laporan keuangan, Grosir Ato

PENGARUH PENERAPAN IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS ) TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN PT BANK RAKYAT INDONESIA Rizkianto, Rizkianto; Sri Delasmi Jayanti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i2.8798

Menerapkan IFRS di BRI, laporan keuangan menjadi lebih baik karena mereka mendorong standar pelaporan yang lebih transparan dan konsisten. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan IFRS di Bank Rakyat Indonesia mempengaruhi transparansi dan keterbandingan laporan keuangan perusahaan, bagaimana penerapan IFRS meningkatkan reliabilitas dan relevansi informasi dalam laporan keuangan perusahaan, dan bagaimana Bank Rakyat Indonesia menghadapi tantangan dalam menerapkan IFRS. Penelitian ini menggunakan ulasan literatur dan analisis kuantitatif. Hasil penelitian menunjukkan bahwa BRI harus memastikan bahwa datanya konsisten dan akurat di seluruh lini bisnisnya karena permintaan informasi semakin meningkat. Jika tidak, kesalahan atau ketidakkonsistenan dalam pengungkapan dapat menyebabkan kepercayaan pemangku kepentingan menurun.

Pengaruh Profitabilitas, Likuiditas, Leverage Terhadap Yield Obligasi Syariah dengan Rating Obligasi Syariah sebagai Intervening Titin Hartini; Sri Delasmi Jayanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v1i2.3179

This study aims to examine the effect of profitability as proxied by ROE (Return on Equity), and Liquidity as proxied by CR (Current Ratio) and Leverage which is proxied by DER (Debt to Equity Ratio) on Bond Yield (Yield to Maturity) with Rating Bonds as an intervening variable in companies listed on the IDX (Indonesia Stock Exchange) for the 2016-2018 period. The type of research is quantitative research, with secondary data obtained from www.ibpa.co.id, www.pefindo.com, www.idx.go.id. The total sample is 10 companies that issued 61 Islamic bonds in the 2016-2018 period. The data analysis technique used is the path analysis test and data processing using SPSS 22 for windows. Research results Profitability has no effect on bond ratings, while Liquidity and Leverage have an effect on bond ratings. On profitability, liquidity and leverage affect the yield of Islamic bonds. In its mediation, the bond rating does not mediate between profitability and bond yield. Meanwhile, Liquidity and Leverage on Yeild bonds mediate through bond rating.

Co-Authors Abdul Azis Aryanti Aryanti Aryanti Aziz Septiatin Aziz Septiatin DEKY, DEKY ANWAR Dinnul Alfian Akbar Elsa Juniasti Harefa Erdah Litriani Febriansyah Febriansyah Fitriyanti Fitriyanti LIDIA DESIANA Lidia Desiana MAFTUKHATUSOLIKHAH MAFTUKHATUSOLIKHAH Mudinillah, Adam Nur Hesthria Puji Sahara Rizkianto Rizkianto Rosyada Safitri, Nurfala Septiatin, Aziz Titin Hartini Vera Amalia Yusiresita Pajaria

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