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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Media Ekonomi dan Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Isti`dal : Jurnal Studi Hukum Islam AFEBI Economic and Finance Review Gorontalo Accounting Journal Jurnal Akuntansi Kompetif EconBank : Journal Economics and Banking Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Land Journal JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Applied Research in Management and Business JAB (Jurnal Akuntansi dan Bisnis) Jurnal Cakrawala Ilmiah AL-MASHALIH (Journal of Islamic Law) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Akuntansiku Journal of Creative Student Research Journal of Islamic Economics Lariba Land Journal IIJSE Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Chaidir Iswanaji
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Implementation of Customer Relationship Management to Improve Financing Products Iswanaji, Chaidir; Ikhwan , Khairul; Wahyudi , Muhamad; Nilasari, Ayunda Putri; Rokhaniyah, Siti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3837

Abstract

The banking world has also now begun to experience the development of digital technology. Digital banking was created to improve the quality of service to be more efficient and effective for customers. The purpose of this research is to assess the implementation of Customer Relationship Management (CRM) to increase financing product at Bank Syariah Indonesia (BSI). This research uses a qualitative approach with primary data obtained through observation and interviews, as well as secondary data from BSI-related documents. CRM implementation can increase the amount of financing, especially for multi-purpose financing products. CRM implementation is a strategy to increase customer loyalty, which can ultimately improve company performance. Islamic banking needs to implement CRM in order to establish good communication with customers, thereby supporting the achievement of sustainable performance. The sample of this study is limited to BSI branch offices in Sleman and Magelang. Further research can expand the number of research samples to sharpen the data analysis about CRM implementation in BSI. Further research can expand the perspective of data analysis to obtain information about CRM implementation in BSI more broadly.
PENGARUH LEVERAGE, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE: (Studi Pada Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2021) Kurnia Ratna Sari; Chaidir Iswanaji; Agustina Prativi Nugraheni
Applied Research in Management and Business Vol. 3 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i1.151

Abstract

Tujuan dilakukannya riset ini ialah guna mengetahui pengaruh leverage, capital intensity, dan inventory intensity terhadap tax avoidance. Populasi yang dipakai di riset ini yakni industri barang konsumsi yang terdaftar di BEI tahun 2017-2021 sebanyak 65 perusahaan. Sampel dalam riset ini diambil dengan teknik purposive sampling sehingga didapatkan sampel sebanyak 20 perusahaan. Riset ini merupakan jenis riset kuantitatif. Riset ini mempergunakan jenis data sekunder yakni berupa laporan tahunan dan laporan keuangan perusahaan. Data riset ini dianalisis dengan regresi linier berganda. Hasil riset ini menunjukkan Leverage berpengaruh positif terhadap Tax Avoidance, Capital Intensity berpengaruh negatif terhadap Tax Avoidance, dan Inventory Intensity tidak berpengaruh terhadap Tax Avoidance.
Pengaruh Ekspektasi Kinerja, Kepercayaan Auditor Pada Teknologi Informasi Dan Kompeksitas Bisnis Klien Terhadap Optimalisasi Penerapan TABK: ( Studi Empiris Pada Kantor Akuntan Publik Di DIY) Septiana, Adinda Alita; Iswanaji, Chaidir; Nurcahya, Yulida Army
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2386

Abstract

This study aims to investigate the influence of performance expectations, auditor trust in technology, and client business complexity on the optimization of TABK application. This research is a quantitative descriptive study that aims to identify factors affecting the optimization of TABK application at Public Accounting Offices in Yogyakarta. The study uses primary data collected through questionnaires distributed to 18 Public Accounting Offices in Yogyakarta, measured using the Likert scale. The population of this study is public accounting auditors in Yogyakarta and the sampling technique used is purposive sampling. Based on the set criteria, 56 respondents were obtained. Data analysis was conducted using multiple linear regression analysis using SPSS version 25. The study found that performance expectations and client business complexity have a positive and significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Conversely, auditor trust in technology has a negative and non-significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Keywords: Performance Expectations; Auditor Trust; Client Business Complexity; Computer Assisted Audit Techniques.
Analysis Internal Control Systems Of Mortgage Laksmana, Aprin Arya; Iswanaji, Chaidir
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.497 KB) | DOI: 10.32662/gaj.v4i1.1389

Abstract

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.
Challenges inhibiting Islamic banking growth in Indonesia using the Analytical Hierarchy Process Iswanaji, Chaidir
Journal of Islamic Economics Lariba Vol. 4 No. 2 (2018)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol4.iss2.art4

Abstract

The banking sector has an essential role in supporting economic growth in the world. Islamic banking has become an increasingly popular method for reducing poverty, financial inclusion and economic development. Its existence is needed in developing countries like Indonesia. The purpose of this study is to identify and prioritize challenges that hinder the growth of Islamic banking in Indonesia. The study was conducted in two stages: the first stage of investigating the challenges in the sharia banking industry in Indonesia. The second phase identifies and determines the priority challenges that hinder the growth of sharia banking using Analytical Hierarchy Process (AHP). The results reveal that the biggest challenge is the regulatory framework. Islamic banking requires favorable government policies and regulations and a positive effect on Islamic banking. Government policies to expand the market share of Islamic banking is one of the priority to be done soon. The second challenge is the lack of qualified human resources. Human resources in Islamic banking should be knowledgeable both sharia law and economics. Hence, providing qualified human resources need specialized education institutions concerning in Islamic finance. The third challenge is the lack of awareness of Islamic banking even in a Muslim community. They have a less understanding about the terms, products, and also Islamic principles of Islamic banking.
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

Abstract

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.
Ijarah Collaborative Service Model in Sharia Banking Iswanaji, Chaidir; Muslim, Aziz; Hasbi, M. Zidny Nafi'
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.1778

Abstract

Ijarah is a contract for the transfer of usufructuary rights over goods or services, through payment of rental wages, without being followed by a transfer of ownership of the goods themselves. The context of ijarah in Islamic banking is a lease contract in which a bank or financial institution leases equipment to one of its customers based on a definite predetermined cost. The research method is qualitative with a comparative study approach. Data collection techniques include observation, documentation, and deep interviews. The object of this research was carried out in the Yogyakarta area. The findings of the ijarah case presented in this study indicate that the services created jointly by customers, service organizations (Islamic banks), and assisting parties divide their roles into sub-roles assigned to individuals. This research provides a basic understanding of the development of a sharia service model, which can complement the current IFM to holistically capture both economic transactions and service elements, which are currently prevailing in the Islamic banking market.
PENGARUH PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MURABAHAH TERHADAP RENTABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA TAHUN 2017-2021 Melati, Indah; Iswanaji, Chaidir; Nurcahya, Yulida Army
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1289

Abstract

Tujuan dari penelitian ini adalah untuk menguji ada atau tidaknya pengaruh yang signifikan yang ditimbulkan oleh pembiayaan musyarakah dan pembiayaan murabahah terhadap profitabilitas atau rasio keuntungan yang diperoleh dari pengembalian aset Bank Pembiayaan Rakyat Syariah di Indonesia periode tahun 2017 sampai dengan tahun 2021. variabel pembiayaan musyarakah dan pembiayaan murabahah, dan variabel terikatnya adalah rasio profitabilitas yang dinilai dengan return on asset. Penelitian ini menggunakan metode analisis regresi deskriptif, dengan alat analisis statistik linier berganda yang diolah menggunakan aplikasi SPSS versi 25. Hasil pengujian diketahui bahwa pembiayaan musyarakah secara parsial berpengaruh negatif signifikan terhadap profitabilitas BPRS dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS. Secara simultan pembiayaan musyarakah dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS.
Co-Authors Agustina Prativi Nugraheni Alwi, Sofwan Amanda Yulia Damayanti Annisa Aulia Machmudah Ari Nurul Fatimah Astutik, Erni Puji Bharata, Riswa Wira Budi Hartono Cahyo, Fandi Dwi Endang Kartini Panggiarti Endang Kartini Panggiarti Ikhwan , Khairul Jaka Isgiyarta Kahbibah, Nibras Anny Kurnia Ratna Sari Laksmana, Aprin Arya M. Zidny Nafi' Hasbi Melati, Indah Muhammad Aziz Muslim Nilasari, Ayunda Putri Nina Purwaningsih Nugraheni, May Linda Nuwun Priyono Pramudyastuti, Octavia Lhaksmi Prativi Nugraheni, Agustina Purwaningsih, Nina Retnosari Retnosari, Retnosari Ridho, Andi Faisal Rini Setianingsih Riswa Wira Bharata Sekar Kinasih, Era Agustin Septiana, Adinda Alita Setiyawan, Supanji Silvia Waning Hiyun Puspita Sari Sintia Deliana Putri Siti Arifah Siti Rokhaniyah Suci Nasehati Sunaningsih sudati nur safiah Supanji Setyawan, Supanji Tinambunan, Bartholomeus D. B. Trisna Liviyauswatun Khasanah Trisna Umi Hidayati Veda Prasetyo, Kiki Andhika Wahyudi , Muhamad Widayanti, Ipuk Yoga Yuniadi Yulida Army Nurcahya Zumarnis, Erissa