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PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DAN FINANCIAL LEVERAGE PADA BANK SYARIAH DI YOGYAKARTA Chaidir Iswanaji
al-Uqud : Journal of Islamic Economics Vol. 2 No. 1 (2018): January
Publisher : Universitas Negeri Surabaya

Sharia banks show a dynamic role in the economy in Yogyakarta. The purpose of this study is to see the impact Capital Structure on Profitability and Financial Leverage in syariah bank Yogyakarta. In this study data taken from Islamic banks in 2008-2016 from sixteen sharia banks. Data analysis used descriptive statistics, covariance analysis and regression model. The results of this study indicate that the capital structure has a significant effect on profitability and has no significant effect on financial leverage.

Bank Health Analysis with RGEC Method Case Study of Bank Tabungan Negara (BTN) Sintia Deliana Putri; Endang Kartini Panggiarti; Chaidir Iswanaji
AFEBI Economic and Finance Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aefr.v6i2.422

The banking sector is one of the important components in the economy because one of the functions is collecting public funds. In collecting public funds, banks must have a good and trustworthy reputation. Therefore, banks are required to be able to achieve and maintain good levels of performance, because good levels of bank performance can increase the trust and loyalty of customers and people to use financial products, services and activities from the bank. The performance of a bank is reflected in the financial statements, can also be reflected through published earnings. Bank health is also reflected in the performance of a bank, because health assessments are recorded in published financial statements. Bank health is very important because a healthy bank will be able to carry out its normal operational activities. In addition, bank health is needed so that public confidence in the banking industry in terms of saving funds is maintained with banking regulations. This study aims to determine the Bank Health of Bank Tabungan Negara using the RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) methods. The data used in this study are 2017-2019 Annual Report. The results of this study show that the health of banks in 2017 and 2018 was declared healthy, while in 2019 it was declared quite healthy.

ANALISIS PEMBIAYAAN MURABAHAH PADA ANGGOTA KSPPS KARISMA KANTOR CABANG GRABAG Umi Hidayati; Chaidir Iswanaji; Ari Nurul Fatimah
LAND JOURNAL Vol. 3 No. 2 (2022): Juli 2022
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v3i2.2109

Pembiayaan Murabahah merupakan akad jual beli barang dengan harga yang lebih tinggi dari harga pokok yang disepakati antara penjual dan pembeli. Akad murabahah sangat banyak diminati oleh masyarakat terutama membiayai kegiatan perdagangan dan mengurus kegiatan usaha anggota. Penelusuran ini bertujuan untuk mengetahui bagaimana pembiayaan murabahah yang dilakukan oleh KSPPS KARISMA Kantor Cabang Grabag. Kajian ini membahas tentang penerapan akad murabahah, tata cara dan pelaksanaan akad murabahah bagi anggota di KSPPS KARISMA Kantor Cabang Grabag, serta kesesuaian penerapan akad murabahah dengan prinsip syariah. Metode penelitian ini bersifat deskriptif kualitatif, dengan melakukan observasi dan pendalaman dengan wawancara untuk mendapatkan data secara primer maupun data sekunder. Hasil kajian yang telah dilakukan penulis menunjukan bahwa analisis pembiayaan akad murabahah sejalan dengan prinsip syariah. Terdapat bukti pembiayaan tidak menemukan suatu hal yang bertentangan dengan ajaran Islam. Contohnya istilah yang mengandung unsur maisyir, gharar, haram, dan riba.

Pengaruh Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang Nina Purwaningsih; Chaidir Iswanaji; Riswa Wira Bharata
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1425

The purpose of this study is to determine the effect of Tax Awareness, Tax Understanding, Income, and Tax Sanctions on the Compliance of Individual Land and Building Taxpayers in the Magelang Regency. The research method used is quantitative. The data in this study used primary data obtained from the distribution of questionnaires using a Likert measurement scale. The sampling technique used was purposive sampling with the criteria of the object of research being the people in Magelang Regency as land and building taxpayers. The results of this study indicate that tax awareness has a positive and significant effect on land and building taxpayer compliance, tax understanding has no significant effect on land and building taxpayer compliance, income has a positive and significant effect on land and building taxpayer compliance, and tax sanctions have an effect on significant negative impact on compliance with land and building tax payers. Simultaneously, the variables of tax awareness, tax understanding, income, and tax sanctions have a significant effect on the compliance of individual land and building taxpayers in Magelang Regency. Keywords: Tax Awareness, Tax Understanding, Total Income, Tax Sanctions, and Compliance of Individual Land and Building Taxpayers

ANALISIS PEMBIAYAAN MURABAHAH PADA ANGGOTA KSPPS KARISMA KANTOR CABANG GRABAG Umi Hidayati; Chaidir Iswanaji; Ari Nurul Fatimah
LAND JOURNAL Vol. 3 No. 2 (2022): Juli 2022
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v3i2.2109

Pembiayaan Murabahah merupakan akad jual beli barang dengan harga yang lebih tinggi dari harga pokok yang disepakati antara penjual dan pembeli. Akad murabahah sangat banyak diminati oleh masyarakat terutama membiayai kegiatan perdagangan dan mengurus kegiatan usaha anggota. Penelusuran ini bertujuan untuk mengetahui bagaimana pembiayaan murabahah yang dilakukan oleh KSPPS KARISMA Kantor Cabang Grabag. Kajian ini membahas tentang penerapan akad murabahah, tata cara dan pelaksanaan akad murabahah bagi anggota di KSPPS KARISMA Kantor Cabang Grabag, serta kesesuaian penerapan akad murabahah dengan prinsip syariah. Metode penelitian ini bersifat deskriptif kualitatif, dengan melakukan observasi dan pendalaman dengan wawancara untuk mendapatkan data secara primer maupun data sekunder. Hasil kajian yang telah dilakukan penulis menunjukan bahwa analisis pembiayaan akad murabahah sejalan dengan prinsip syariah. Terdapat bukti pembiayaan tidak menemukan suatu hal yang bertentangan dengan ajaran Islam. Contohnya istilah yang mengandung unsur maisyir, gharar, haram, dan riba.

GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN UPAYA MENURUNKAN INTERNAL FRAUD BRI SYARIAH Trisna Liviyauswatun Khasanah Trisna; Chaidir Iswanaji
Jurnal Cakrawala Ilmiah Vol. 1 No. 11: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i11.2750

Industri keuangan seperti perbankan merupakan salah satu sumber perolehan pajak di Indonesia, baik bank konvensional maupun bank syariah. Sangat disayangkan jika sering terjadi internal fraud pada sistem kinerja kedua bank tersebut. Kecurangan internal dapat terjadi karena faktor perkembangan teknologi dan perkembangan zaman. Penelitian ini berfokus pada Bank BRI Syariah untuk terus meningkatkan pengelolaan perusahaan yang baik. Hal ini bertujuan untuk meningkatkan kualitas keamanan dan kualitas BRI Syariah menjadi lebih baik dari sebelumnya. Konsep yang dapat diterapkan BRI Syariah untuk mewujudkan tata kelola perusahaan yang baik diterapkan pada gagasan Good Corporate Governance (GCG). Good Corporate Governance (GCG) adalah suatu sistem yang mengatur hubungan manajer, pemegang saham, kreditur, investor, pemerintah dan karyawan, dll, agar seimbang hak dan kewajibannya. Dalam penerapannya, Good Corporate (GCG) dapat berjalan selaras dengan sistem ekonomi syariah. Selain itu penerapan GCG diharap mampu meningkatkan kinerja Bank BRI Syariah. Metode yang digunakan dalam penelitian ini adalah kuantitatif.

Zakat As A Stimulus For Creating A Triple Bottom Line In Companies In Indonesia Chaidir Iswanaji; M. Zidny Nafi' Hasbi; Ipuk Widayanti; Silvia Waning Hiyun Puspita Sari
Isti`dal : Jurnal Studi Hukum Islam Vol 10, No 2 (2023): ISLAMIC LAW
Publisher : Faculty of Sharia and Law Universitas Islam Nahdlatul Ulama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/ijshi.v10i2.5688

Triple bottom line focuses the company’s activities on three pillars, namely economic, social, and environmental. This study aims to explain the implementation of zakat in Indonesia as a stimulus function for the implementation of the triple bottom line in companies. Departing from the many problems in Indonesia the implementation of zakat in Indonesia has not been maximally carried out by companies based on the potential of existing companies. The method use in the research is qualitative descriptive with a literature study approach. The findings of this study state that the role of zakat as a triple-bottom-line stimulus can be carried out by starting with efforts ton increase profits through maximum zakat targets. Then proceed with the distribution of zakat in the form of productive zakat as the implementation of social awareness and environmental care. In the case, the role of zakat can function as the axis of the company’s triple bottom line implementation to the fullest.

PENTINGNYA ETIKA ISLAM DALAM AKUNTANSI iswanaji, chaidir
Al Mashalih - Journal of Islamic Law Vol. 2 No. 1 (2021): AL-MASHALIH (Journal of Islamic Law)
Publisher : Sekolah Tinggi Ilmu Syariah Husnul Khotimah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Accounting must refer to the value of justice, truth, and accountability, this is because accounting information has the power to influence thoughts, decision making and actions taken by someone. The accounting profession is a profession that requires the trust of the community. Therefore ethics is very necessary in accounting, so that public trust can be maintained and maintained. This paper tries to explain the importance of ethics in accounting, which is described based on the Islamic perspective. Because Islam is a universal religion, which governs all life including accounting problems. In this paper, it is explained how Islam emphasizes the importance of ethics in accounting.

Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Wanita, Dan Aktivitas Komite Audit Terhadap Manajemen Laba Perusahaan Farmasi Tahun 2018-2022 Setianingsih, Rini; Iswanaji, Chaidir; Retnosari, Retnosari
Akuntansiku Vol 3 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v3i2.493

Manajemen laba merupakan tindakan manipulasi kecurangan pada laporan keuangan berupa laba-rugi perusahaan. Beberapa faktor yang dapat mempengaruhi manajemen laba yaitu ukuran dewan komisaris, komisaris wanita, dan juga aktivitas dari komite audit. Tujuan penelitian yaitu untuk menguji ada tidaknya dampak ukuran dewan komisaris, komisaris wanita, dan aktivitas komite audit pada manajemen laba perusahaan manufaktur sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Kajian ini berupa kajian kuantitatif dengan variabel independen ukuran dewan komisaris yang diwakili oleh kapasitas dewan komisaris, komisaris wanita, serta aktivitas komite audit yang diwakili dengan skor rapat pada jajaran komite audit, serta variabel dependen manajemen laba yang dinilai dengan menggunakan Real Earnings Management (REM). Riset ini memakai teknik purposive sampling dengan menghasilkan 39 sampel. Studi ini menggunakan metode analisis statistik deskriptif dengan alat analisis statistik regresi linier berganda dengan SPSS versi 22. Hasil riset membuktikan bahwa secara parsial ukuran dewan komisaris, dan aktivitas atau jumlah rapat pada komite audit memiliki pengaruh negatif signifikan terhadap manajemen laba, sedangkan komisaris wanita memiliki pengaruh positif signifikan terhadap praktik manajemen laba. Secara simultan ukuran dewan komisaris, komisaris wanita, dan aktivitas komite audit memiliki pengaruh pada praktik manajemen laba.

Pengaruh Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang Purwaningsih, Nina; Iswanaji, Chaidir; Bharata, Riswa Wira
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1425

The purpose of this study is to determine the effect of Tax Awareness, Tax Understanding, Income, and Tax Sanctions on the Compliance of Individual Land and Building Taxpayers in the Magelang Regency. The research method used is quantitative. The data in this study used primary data obtained from the distribution of questionnaires using a Likert measurement scale. The sampling technique used was purposive sampling with the criteria of the object of research being the people in Magelang Regency as land and building taxpayers. The results of this study indicate that tax awareness has a positive and significant effect on land and building taxpayer compliance, tax understanding has no significant effect on land and building taxpayer compliance, income has a positive and significant effect on land and building taxpayer compliance, and tax sanctions have an effect on significant negative impact on compliance with land and building tax payers. Simultaneously, the variables of tax awareness, tax understanding, income, and tax sanctions have a significant effect on the compliance of individual land and building taxpayers in Magelang Regency. Keywords: Tax Awareness, Tax Understanding, Total Income, Tax Sanctions, and Compliance of Individual Land and Building Taxpayers

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