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All Journal Islamic Ecomonics Journal Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Al-Qardh Jurnal Terapan Abdimas Jurnal Ekonomi dan Bisnis Islam AKTSAR: Jurnal Akuntansi Syariah SYIRKAH NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Equity Review of Islamic Economics and Finance MALIA: Journal of Islamic Banking and Finance Jurnal Ekonomika dan Bisnis Islam Jurnal Pengabdian Masyarakat SENSASI Equity

Noven Suprayogi, Noven

Departemen Ekonomi Syariah - Fakultas Ekonomi Dan Bisnis - Universitas Airlangga

Author-ID : 3024980

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

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FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI RATING SUKUK DENGAN MENGGUNAKAN MODEL REGRESI MULTINOMIAL LOGISTIK Devi Arum Saputri; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 6 (2018): Juni-2018
Publisher : Universitas Airlangga

This research aims to explain the influence of financial performance towards therate of sukuk listed in Indonesia Stock Exchange in the period of 2013 to 2015. Independent variables used is the ratio of return on assets, current ratio and growth as a proxy for financial performance, and the dependent variable used is sukuk rating. The analytical method used in this study is Multinomial Logistic Regression.The results of this study showed that simultaneous financial performance significantly affect the rating sukuk, and individually there are two models produced.In the first model, the ROA and CR have positive influence on the idA rating compared to the idAAA rating. In the second model, the ROA and CR also have positive influence on the idAA rating compared to the idAAA rating. REFERENCESAfiani, Damalia. 2013. Pengaruh Likuiditas, Produktifitas, Profitabilitas dan Leverage terhadap Peringkat Sukuk. Accounting Analysis Journal, Vol.2 (01).Arundina, Tika, et al. 2015. The Predictive Accuracy of Sukuk Ratings; Multinomial Logistic and Neural Network Inferences. Jurnal Keuangan, 34.Asbaugh, Holis, et al. 2004. Corporate Governance and the Cost of Equity Capital.Madison.Askari, Hossein, et al. 2009. New Issues In Islamic Finance and Economics “Progress and Challenges”. Asia:John Wiley and Sons (Asia) Pte.ltd.Brealey, Myres, dan Marcus. 2008. Dasar-dasar Manajemen Keuangan Perusahaan. Jilid 1. Penerbit Erlangga. Jakarta.Brigham, Eugene F. And Houston F. Joel. 2009. “Fundamentals of Financial Management” Dasar-dasar Manajemen Keuangan. Edisi 10. Salemba Empat. Jakarta.Bursa Efek Indonesia. 2016. Data Perusahaan Tercatat. (Sumber: http://www.idx.co.id, diakses pada tanggal 30 Agustus 2016).Burton, Bruce. 2000. The Determinants of Credit Rating in the United Kingdom Insurance Industry. School of Fnance and Law Working Paper Series no 19.Djalal, Nachrowi, et al. 2006. Pendekatan Populer dan Praktis Ekonemetrika untuk Analisis Ekonomi dan Keuangan. Jakarta.Duwi, Priyanto. 2009. 5 Jam Belajar Olah Data dengan SPSS 17. Penerbit Andi. Yogyakarta.Fatwa Dewan Syari'ah Nasional No: 32/DSN-MUI/XI/2012 Tentang Surat Berharga Jangka Panjang berdasarkan Prinsip Syariah.Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan Program SPSS, Badan Penerbit Universitas Diponegoro, Semarang.Hariani, Dessy. 2011. Pengaruh Penerapan Good Corporate Governance terhadap Resiko Kreditdan Yield Sukuk Ijarah Korporasi. Tesis. Universitas Indonesia.Ifham, Ahmad. 2010. Buku Pintar Ekonomi Syariah. PT. Gramedia Pustaka Utama. Jakarta.Iswandi. 2012. Analisis Potensi Kebangkrutan PT. Berlian Laju Tanker, Tbk. Dengan Mengunakan Altman’s Z Score. Jurnal Business, Vol 3(2).Jamaldeen, Faleel. 2012. Islamic Finance For Dummies. Canada: John Wiley and Sons, IncJama’an. 2008. “Teori Manajemen Keuangan Pemasaran, Perbankan dan SDM, 2008, http://ekonomi.kabo.biz/2011/07/teori-sinyal.html. Jumingan. 2006. “Analisis Laporan Keuangan”. Bumi Aksara. Jakarta.Kamstra, Mark, et al. 2001.Combining Bond Rating Forecasts Using Logit.The Financial Review.Vol.(37): 75-96.Kementrian Keuangan Replubik Indonesia. 2012.Laporan Hubungan Dedikasi Investor 2012. (Sumber: http://www.kemkeu.go.id, diakses pada tanggal 30 Agustus 2016).Maria, Delli. 2014. Pengaruh Mekanisme Corporate Governance dan Profitabilitas Perusahaan terhadap Peringkat Obligasi. Jurnal Ilmiah ESAI, Vol 8(2).Manurung, A. H (2007). Pengelolaan Portofolio Obligasi. Elex Media Komputindo. Jakarta.Nafik, Muhammad. 2009. Bursa Efek Indonesia dan Investasi Syariah. PT. Serambi Ilmu Semesta Jakarta. Otoritas Jasa Keuangan. 2016. Statistik Pasar Modal Syariah. Direktorat Pasar Modal Syariah.Pemeringkat Efek Indonesia. 2016. Rating Methodology PEFINDO. (Sumber: http://www.pefindo.com, diakses pada tanggal 30 Agustus 2016).Pertiwi, Dian Ayu. 2014. Analisis Faktor-faktor yang Mempengaruhi Credit Rating dan Penurunan Credit Rating. Semarang.Pottier, Steven W. And David W Sommer. 1997. Agency Theory and Life Insurer Ownership Structure. The Journal of Risk and Insurance. Vol. 64. No. 3.Purwaningsih, Septi. 2013. Faktor yang Mempengaruhi Rating Sukuk yang DitinjaudariFaktorAkuntansidan Non Akuntansi.Accounting Analysis Journal, Vol.2(3).Putri, Grace. 2010. Analisis Faktor Akuntansi dan Non Akuntansi dalam Memprediksi Peringkat Obligasi Perusahaan Manufaktur. Jurnal Ilmu Administrasi dan Organisasi, Vol.17 (1): 70-78Quraish, M Shihab. 2002. Tafsir Al Mishbah. Vol 4. Hal 510. Penerbit Lentera Hati.Raharja & Sari. 2008. Perbandingan Alat Analisis (Diskriminan & Regresi Logistik) terhadap Peringkat Obligasi (PT Pefindo). Jurnal Bisnis dan Ekonomi. Vol. 4. No. 1. Rosyid, Rosmita&Evina. 2013. Analisis Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Perusahaan terhadap Peringkat Obligasi.Jurnal Akuntansi UKRIDA,Vol (1).Saputro, Galih. 2016. Analisis Corporate Governance, Faktor Akuntansi dan Non Akuntansi yang Mempengaruhi Rating Sukuk. Naskah Publikasi. Universitas Muhammadyah Surakarta.Sartono, Agus. 1996. Manajemen Keuangan Teori dan Aplikasi. Edisi Ketiga. Penerbit BPFE. Yogyakarta.Shihab, M. Quraish. 2002. Tafsir Al Misbah. Lentera Hati. Vol 4.Sucipto. 2003. Penilaian Kinerja Keuangan. Universitas Sumatra Utara.Syed, Salman. 2008. Islamic Capital Markets.Saudi Arabia:Islamic Research and Training Institute, IDB.

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA (Meta-Analisis Penelitian di Indonesia dan Malaysia Tahun 2010-2016) Ribut Pipit Agustina; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 7 (2018): Juli-2018
Publisher : Universitas Airlangga

This study focuses upon the influence between banking internal factors and economic macro on the Islamic banking profitability in Indonesia and Malaysia of the last seven years researches to determine profitability predictor variables of them. Meta-analysis techniques developed by Hunter et al. (1982) were performed to some existing studies. Profit and loss sharing financing and interest rates of BI have a significant correlation to the Indonesia Islamic banking profitability, while the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and inflation have nosignificant correlation. Meta-analysis result of Islamic banking in Malaysia shows that total asset, loan to total asset, equity to total asset, expenses management, loan loss reserve to gross loan, and money supply (M2) have a significant correlation to the profitability of Malaysia Islamic Banking, whilst liquidity (liq) and GDP have no significant correlation. REFERENCESAbduh, Muhamad & Yameen Idrees. 2013. Determinants of Islamic Banking Profitability in Malaysia. Australian Journal of Basic and Applied Sciences, VII (2): 204-210.Abdurrahman dkk. 2014. Analisis Pengaruh Jumlah Kredit Mikro yang Diberikan dan Non Performing Loan Terhadap Profitabilitas pada PT.Bank Syariah Mandiri KCP Buleleng Periode Tahun 2012-2013. e-Journal S1 Ak Universitas Pendidikan Ganesha, II (1).Alhamditia, Era Rizkita & Mohamad Heykal. 2013. Analisis Estimasi dan Faktor-faktor yang Memengaruhi Tingkat Profitabilitas Bank Umum Syariah di Indonesia. Binus Business Review, IV (1): 186-196.Amelia, Erika. 2015. Financial Rasio and Its Influence to Profitability in Islamic Banks. Al Iqtishad, VII (2): 229-240.Chowdhury, Mohammad Ashraful Ferdous. 2015. Which is more important in terms of Profitability of Islamic Banks: Bank Specific factors or Macroeconomic factors? An Empirical Study on Malaysian Islamic Banks.Bangladesh. Departement of Business Administration. Shahjajalal University of Science & Technology.Chua, Siti Zulaiha Muhd Zamri. 2012. Determinants of Islamic Banks Profitability in Malaysia. Berjaya Ad-ira Institution Centre.Dahliawati, Anne & Muhammad Muchlis Febrianto. 2012. Analisis Pengaruh Capital Adequacy Ratio (CAR) dan Aktiva Tetap Terhadap Modal (ATTM) Terhadap Profitabilitas (ROA) pada PT.Bank “X” Syariah Periode 2009-2011. UG Jurnal, VI (11).Dendawijaya, Lukman. 2003. Manajemen Perbankan. Edisi: 2. Jakarta: Ghalia Indonesia.Fanani, Zaenal. 2014. Karakteristik Perusahaan dan Corporate Governance terhadap Manajemen Laba: Studi Analisis Meta. Jurnal Keuangan dan Perbankan, XVIII(2): 181-200.Hakiim, Ningsukma & Haqiqi Rafsanjani. 2016. Pengaruh Internal Capital Adequacy Ratio (CAR), Financing To Deposit Ratio (FDR), dan Biaya Operasional Per Pendapatan Operasional (BOPO) dalam Peningkatan Profitabilitas Industri Bank Syariah di Indonesia. Jurnal Aplikasi Manajemen, XIV(1): 161-168.Hidayati, Amalia Nuril. 2014. Pengaruh Inflasi, BI Rate dan Kurs Terhadap Profitabilitas Bank Syariah di Indonesia. An-Nisbah, I (1): 72-97.Hunter, J.E., and F.L.Schmidt. 1990. Methods of Meta Analysis: Correcting Error and Bias in Research Findings. Beverly Hills, CA:Sage.Husain, Azira dkk. 2015. The Internal Determinants of Islamic Banks Profitability in Malaysia. Journal of Basic and Applied Scientific Research. V (7): 17-21.Idris, Asma Rashidah dkk. 2011. Determinant of Islamic Banking Institutions Profitability in Malaysia. World Applied Sciences Journal 12.Kasmir. 2014. Analisis Laporan Keuangan. Jakarta: Rajawali Persada.Kok, Yoke Teng dkk. 2012. The Determinants of Islamic Banks Profitability in Malaysia. Malaysia. Faculty of Business and Finance. Universiti Tunku Abdul Rahman.Lyons, Larry C. 2000. Meta Analysis: Methods of Accumulating Results Accross Research Domains. Email Solomon@mnsinc.comMaharanie, Mega Ayu & Sri Herianingrum. 2014. Pengaruh Kecukupan Modal, Fungsi Intermediasi, Pembiayaan Bermasalah, dan Biaya Operasional Terhadap Profitabilitas Industri Bank Syariah Periode Januari 2010-Desember 2012. JESTT, I ( 2).Ma’isyah, Rifqul & Imron Mawardi. 2015. Pengaruh Kecukupan Modal, Fungsi Intermediasi, Efisiensi Operasional, dan Pembiayaan Bermasalah Terhadap Profitabilitas: Studi pada Bank Syariah Periode Januari 2010-Juli 2014. JESTT, II (3): 249-265.Pramuka, Bambang Agus. 2010. Faktor-Faktor yang Berpengaruh Terhadap Tingkat Profitabilitas Bank Umum Syariah. Jurnal Akuntansi, Manajemen Bisnis dan Sektor Publik (JAMBSP), VII (1): 63-79.Riyadi, Slamet & Agung Yulianto. 2014. Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, Financing to Deposit Rasio dan Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah di Indonesia. AAJ, III(4): 466-474.Sodiq, Amirus. 2015. Pengaruh Variabel Makro Ekonomi Terhadap Profitabilitas Bank Syariah di Indonesia Periode 2009-2014. BISNIS, III (2): 343-363.Soemitra, Andri. 2010. Bank dan Lembaga Keuangan Syariah. Edisi 1. Jakarta: Kencana Prenada Media Group.Sukirno. Sadono. 2010. Teori Pengantar Ekonomi Makro. Jakarta: PT.Raja Grafindo Persada.Suryani. 2011. Analisis Pengaruh Financing to Deposit Ratio (FDR) Terhadap Profitabilitas Perbankan Syariah Di Indonesia. Walisongo, XIX(1): 47-74.Swandayani, Desi Marilin & Rohmawati Kusumaningtias. 2012. Pengaruh Inflasi, Suku Bunga, Nilai Tukar Valas dan Jumlah Uang Beredar Terhadap Profitabilitas pada Perbankan Syariah di Indonesia Periode 2005-2009. AKRUAL, III (2): 147-166.Ubaidillah. 2016. Analisis Faktor-Faktor yang Mempengaruhi ProfitabilitasBank Syariah di Indonesia. el-JIZYA: Jurnal Ekonomi Islam, IV(1): 151-188.Wasiuzzaman, Shaista & Hanimas Ayu Bt Ahmad Tarmizi. 2010. Profitability of Islamic Banks in Malaysia: An Empirical Analysis. Journal of Islamic Economics, Banking and Finance, VI (4).Wibowo, Edhi Satriyo & Muhammad Syaichu. 2013. Analisis Pengaruh Suku Bunga, Inflasi, CAR, BOPO, NPF Terhadap Profitabilitas Bank Syariah. Diponegoro Journal of Management, II (2): 1-10.www.bi.go.idwww.ey.com

PENGELOLAAN BIAYA OPERASIONAL LAZNAS SURABAYA Dania Ulfah Dianti; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

This research aims to analyze operating costs in LAZNAS Surabaya, and their strategy to managing LAZNAS‟s amil‟s right. Management is qualitatitave disclosure including Planning, Organizing, Directing, and Controlling. The research method used descriptive qualitative approach with study case strategy on three LAZNAS Surabaya which are LAZNAS Yatim Mandiri, LAZNAS LMI, and LAZNAS Nurul Hayat. Data collected by interview and documentation, Validation techniques used source and technic triangulation. Analysis technique used Spradley. Result of this research is the planning starts with budgeting withapriory method and followed by the planning of receipt of fund and the arrangement of Infaq‟s Amil‟s right. Organizing is using centralitation and decentralitation. LAZNAS without business unit is using centralization, LAZNAS with business unit is using decentralitation. The Controlling Process is by selecting of uneffiecient budget, and their Controlling Action with cross subsidies and saving reserve funds.REFERENCESAl-Zuhayly, Wahbah. 2000. Zakat Kajian Berbagai Mazhab. Bandung. PT. Remaja Rosdakarya.as-Sijistani, Abu Da'ud Sulaiman ibn Ash`ath al-Azadi. Sunan Abu Daud juz 2 hal. 119, hadits no. 1635. Beirut: al-Maktabah al-‘Ashriyah.Amrullah, dan Haris Budiyono. 2004. Pengantar Manajemen. Yogyakarta: Graha IlmuBlocher, Edward J., Kung H Chen, Thomas W. Lin. 2001. Manajemen Biaya dengan Tekanan Stratejik. Salemba Empat. JakartaHarahap. Sofyan Syafri. 2001. Budgeting Penganggaran: Perencanaan Lengkap Untuk Membantu Manajemen, Edisi 1, PT. Raja Grafindo, Jakarta Koontz, Harold dan Heinz Weihrich. 2012. Essentials of Management An International and Leadership Perspective. New Delhi. Tata McGraw-HillNainggolan, Pahala. 2012. Manajemen Keuangan Lembaga Nirlaba. Jakarta: Yayasan Bina Integrasi Edukasi (YBIE)Qardhawi, Yusuf, DR. 1999. Fiqih Az-Zakat, Bandung : MizanSudirman, 2007. Zakat Dalam Pusaran Arus Modernitas, Malang: UIN Malang Press, Solihin, Ismail. 2009. Pengantar Manajemen. Jakarta: ErlanggaSugiyono. (2009). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: AlfabetaSupriyono, RA. 2000. Sistem Pengendalian Manajemen. Buku 2. Edisi Pertama. BPFE. Yogyakarta.Republik Indonesia. 2011. Undang-Undang No. 23 Tahun 2011 Tentang Pengelolaan Zakat. Lembaran Negara RI Tahun 2011, No. 115. Sekretariat Negara. Jakarta.Robbins, Stephen P. 2001. Essentials of Organization Behavior (5th ed.). International Edition: McGraw-Hill, Inc.Wahyu, Marifka Hidayat. 2014. Umat Islam Baru Zakat Sebesar 1 Persen. (Online) (http://gaya.tempo.co diakses pada tanggal 6 Juli 2017)

PENGANGGARAN BAITUL MAAL WAT TAMWIL MANDIRI UKHUWAH PERSADA JAWA TIMUR (BMT MUDA) Hayyuna Anugraheni; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 9 (2018): September-2018
Publisher : Universitas Airlangga

Budget is one of the most important components in a company. It takes skills and knowledge in budget planning. This study aims to determine the budgeting process in BMT MUDA JATIM (Baitul Maal Wat Tamwil Mandiri Ukhuwah Persada Jawa Timur). The research method used was qualitative approach using case study. The data collection was done by observation, interview and documentation. The validation technique used source triangulation and technique. The analysis was done by using Miles and Huberman analysis technique. The results of this study were based on four stages of the budgeting process consisting of the stages of determining the budget guidelines, the phase of budgeting, the budgeting stage, and the budget execution stage. Based on the analysis done by the researcher, the process of budgeting of BMT MUDA JATIM is inaccordance with the four stages. REFERENCESAl-Mizan Publishing House. 2010. Al-Qur’an Terjemahan dan Transliterasi. Bandung: PT. Mizan Pustaka.Bastian, Indra. 2010. Akuntansi Sektor Publik: Suatu Pengantar. dalam buku Suryadi Saat (ed). Edisi Ketiga. Jakarta: Erlangga.Burhanuddin. 2013. Koperasi Syariah dan Pengaturannya di Indonesia. dalam buku Musleh Herry dan Muhammad Idris (ed). Malang: UIN-MALIKI PRESS.Hansen, Don R & Maryanne M Mowen. 1997. Akuntansi Manajemen. Terjemah oleh Ancella A Hermawan. 1999. Jilid Satu. Jakarta: Erlangga.Harahap, Sofyan Syafiri. 1997. Budgeting Peranggaran: Perencanaan Lengkap untuk Membantu Manajemen. Edisi Pertama. Jakarta: PT. Rajagrafindo Persada.Ikatan Bankir Indonesia. 2014. Mengenal Operasional Perbankan 1. Edisi Pertama. Jakarta: PT Gramedia Pustaka Utama.Laela, Sugiyarti Fatma dkk. 2017. Edisi Pertama. Akuntansi Syariah Seri Konsep dan Aplikasi Ekonomi dan Bisnis Islam. dalam buku Aqim Abdurahim dkk (ed). Anggaran untuk Perencanaan dan Pengendalian. Jakarta: PT. Rajagrafindo Persada.Muhammad. 2007. Lembaga Ekonomi Syari’ah. Yogyakarta: Graha Ilmu.Munandar. 2001. Budgeting Perencanaan Kerja Pengoordinasian Kerja Pengawasan Kerja. Edisi Pertama. Yogyakarta: BPFE.Nafarin, M. 2009. Penganggaran Perusahaan. Edisi Tiga. Jakarta: Salemba Empat.Partomo, Tiktik Sartika. 2009. Ekonomi Koperasi. dalam buku Akhria (ed). Bogor: Gahlia Indonesia.Rudianto. 2009. Penganggaran. dalam buku Adi Maulana dan Wibi Hardani (ed). Jakarta: Erlangga.Siregar, Baldrick dkk. 2013. Akuntansi Manajemen. dalam buku Muhammad Masykur (ed). Jakarta: Salemba Empat.Soemitra, Andri. 2010. Bank dan Lembaga Keuangan Syariah. Edisi Pertama. Jakarta: Prenada Media Group.Sudarsono, Heri. 2008. Bank dan Lembaga Keuangan Syariah Deskripsi dan Ilustrasi. Edisi Tiga. Yogyakarta: Ekonisia.Sugiyono. 2009. Memahami Penelitian Kualitatif. Bandung: Alfabeta.Tohar, M. 2000. Permodalan dan Perkreditan Koperasi. Yogyakarta: Kanisius.Tohirin. 2012. Metode Penelitian Kualitatif dalam Pendidikan dan Bimbingan Konseling. Depok: PT. Rajagrafindo Persada.www.bmtmuda.comwww.lppi.or.id

AKUNTANSI TABUNGAN EMAS PEGADAIAN SYARIAH Rosyida Iriani; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

Gold savings product is one of the first gold investment product that is available in Indonesia issued by Pawnshop, including Islamic Pawnshop and using a system of buyingsaving gold, and the agreement of gold svings product used is a contract of sale and purchase or akad murabahah. This research aims to find out the accounting treatment of gold savings, especially the aspects of recognition, measurement, disclosure, and presentation in Islamic Pawnshop This research uses qualitative method. Data collecting techniques used are interview and taking financial statement on official website of PT. Pegadaian. The result of this research shows that there is no difference between gold savingsin Islamic Pawnshop and conventional Pawnshop, including the accounting treatment, gold savings product uses accounting of gold sale and purchase and Gold inventory is recognized as Mulia gold inventory because inventory from gold savings is still incorporated with Mulia. REFERENCESHidayat, Taufik. 2011. Buku Pintar InvestasiSyariah. Jakarta: Media KitaJuan, Ng Eng dan Ersa Tri Wahyuni. 2013. Panduan Praktis Standar Akuntansi Keuangan. Edisi Kedua. Jakarta: Salemba EmpatMoleong, Lexy J. 2001. Metode Penelitian Kualitatif. Bandung: PT. Remaja RosdakaryaQuthb, Sayyid. 2001. TafsirFi Zhilalil Qur’an : Dibawah Naungan Al-Qur’an (Surah Ali Imran- Annisa 70). Jakarta: Gema Insani Reeve, James M Dkk. 2013. Pengantar Akuntansi Adaptasi Indonesia. Jakarta: Salemba Empat Rudianto. 2012. Pengantar Akuntansi Konsep Dan Teknik Penyususnan Laporan Keuangan. Jakarta : Penerbit ErlanggaStandar Akuntansi Keuangan. 2012. Ikatan Akuntan IndonesiaSugeng, Anggoro. 2012. Analisis Prinsip Ekonomi Islam Terhadap Operasional Produk Investasi Emas Pada Perbankan Syariah X. Jurnal La-Riba, Volume VI No.2Sugiyono. 2010. Metode Penelitian Kuantitatif Kualitatif Dan R&D. Bandung : AlfabetaSuryomurti, Wiku. 2011. Supercerdas Investasi Syariah. Jakarta: QultumMediaWarren, Dkk. 2005. Pengantar Akuntansi Adaptasi Indonesia. Edisi 21. Jakarta: Salemba EmpatWiroso. 2011. Akuntansi Transaksi Syariah. Ikatan Akuntan Indonesiawww.pegadaian.co.id Yahya, Marzuqi. 2012. Jurus Cerdas Investasi Emas. Jakarta: Laskar Aksara

MITIGASI SHARIA NON-COMPLIANCE RISK PENGEMBANGAN PRODUK KEUANGAN SYARIAH DI BANK PEMBIAYAAN RAKYAT SYARIAH (Studi Kasus : PT. BPRS Mandiri Mitra Sukses) Ahmad Hafid Afandi; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 11 (2018): November-2018
Publisher : Universitas Airlangga

This research aims to analyze risk mitigation of Sharia Non-Compliance on thefinancial product development in the sharia financing bank. Risk mitigation of sharia noncompliance was including analization of product development proposal, analization of product study by director, analization of product study by commissioner, analization of study by sharia supervisor council (DPS). The method thatbused in this study was qualitative descriptive approach using study case on PT. Sharia Financing Bank (BPRS) Mandiri Mitra Sukses. The validation technic done using triangulation technic of source and technic. The analysis technic in this study was analysis technic of Miles and Huberman. The result of this study according to the steps of product development risk mitigation of sharia non-compliance that presented the process of publishing product conducted by company management. Based on analysis that has been done by researcher, PT. BPRS Mandiri Mitra Sukses already capable to perform risk mitigation.REFERENCESAntonio, Muhammad Syafi’i.2001. Bank Syariah: Dari Teori ke Praktek.Jakarta: Gema Insani PressBank Indonesia.2011. Peraturan Bank Indonesia No. 13/23/PBI/2011 tentang Penerapan Manajemen Risiko Bagi Bank Umum Syariah Dan Unit Usaha Syariah. JakartaHartono, Sri Redjeki. 1995. Hukum Asuransi dan Perusahaan Asuransi.Jakarta: Sinar Grafika, hlm.62IFSB, Islamic Financial Service Board.2005. Guiding Principles of Risk Management for Institution (Other Than Insurance Institution), offering only Islamic Financial Service, hlm. 26Ilhami, Haniah.2009. Pertanggungjawaban Dewan Pengurus Syariah Sebagai Otoritas Pengawas Kepatauhan Syariah Bagi Bank Syariah, Jurnal Mimbar Hukum, Volume 21 Nomor 3, Oktober 2009, hlm..477 Kementrian Agama RI. 2014. Mushaf At-Tammam Al-Qur’an dan Terjemahnya. Solo : PT.Tiga Serangkai Pustaka MandiriLahsasna, Ahcene.2014.Shari’ah Non-Compliance Risk Management and Legal Documentation in Islamic Finance.Singapore: Wiley Finance Series. Lewis, Mervyn K dan Lativa M.Algaoud. 2007. Perbankan Syariah: Prinsip, Praktik dan Prospek. Jakarta: PT. Serambi Ilmu Semesta. halm 215Otoritas Jasa Keuangan.2015. Salinan Surat Edaran Otoritas Jasa Keuangan Nomor 37/Seojk.03/2015 Tentang Produk dan Aktivitas Bank Pembiayaan Rakyat Syariah. JakartaYin. Robert K. 2003. Studi Kasus: Desain dan Metode, Terjemahan. Jakarta: PT Raja Grafindo PersadaRivai dan Ismail.2013.Islamic Risk Management For Islamic Bank: Jakartahttp://www.bi.go.id/peraturan/arsipperatran/perbankan2003/pbi-5-8-2003.pdf. Diakses pada tanggal 09/02/2017http://finansial.bisnis.com/read/20151103/90/488554/peyelewengan-pemberian-kredit-dominasi-kasus-perbankan. Dimuat pada 03 november 2015 jam 19:18 wib di Malang, diakses pada tanggal 20 april 2017 jam 06.29 WIB.

PENGELOLAAN RISIKO TABUNGAN EMAS DI PEGADAIAN SYARIAH Ana Zuliatin Nadhiroh; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 12 (2018): Desember-2018
Publisher : Universitas Airlangga

Islamic pawnshop in Blauran is the official goverment institutions that do funding in the form of lending with the basis of legal pawn based on Islamic Shariah. Islamic pawnshop has many products and among is gold saving.This research uses descriptive qualitative approach. This research uses case study method.Technique of data collection is done by participant observation, semiterstruktur interview, and documentation. The result of this research can be concluded that blueprint pawnshop implements risk management of gold saving product with three stages, that is, risk identification by identifying any risks attached to gold saving by tracing the cause of the risk, evaluation and measurement of risk by making frequency and significance matrix and risk management by doing risk mitigation such as there are institutions of audit and there are promote from Islamic pawnshop. REFERENCESAlqur’an At-Thayyib (Al-qur’an Transliterasi Perkata dan Terjemahan Perkata). Bekasi: Cipta Bagus Segara Bungin, Burhan. 2001. Metodologi Penelitian Kualitatif. Jakarta: PT. Raja Gapindo PersadaHadi, A. Chairul. Januari 2012. Menimbang Gadai Emas Sebagai Instrumen Investasi Syariah,, (Online). Jurnal vol IV no, 2), (www.googleschoolar.com didownload tanggal 20 Februari 2017)Hanafi, Mamduh M. 2014. Manajemen Risiko, Yogyakarta: UPP STIM YKPNHuda, Nurul dan Mohamad Heykal 2010. Lembaga Keuangan Islam, Jakarta: Kencan Prenada Media Group Kasidi. 2010. Manajemen Risiko, Bogor: Ghalia IndonesiaKhan, Tariqullah dan Habib Ahmed. 2008. Manajemen Risiko Lembaga Keuangan Syariah, Jakarta: Bumi AksaraPeraturan Otoritas Jasa Keuangan nomor 65/POJK.03/2016. 2016. PENERA[AN MANAJEMEN RISIKO BAGI BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH. (online) (di download 5 Juli 2017)PT. Pegadaian Syariah.2016. Tabungan Emas. (Online), (www.pegadaiansyariah.co.id diakses pada tanggal 18 Februari 2017)Satori, DJm’an dan Aan Komariah. 2009. Metodologi Penelitian Kualitatif, Bandung: AlfabetaSoedarso, Heri. 2008. Bank dan Lembaga Keuangan Syariah, Yogyakarta: EkonisiaSugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Bandung: CV. AlfabetaSuryomurti, Wiku. 2011. Super Cerdas Investasi Syariah, Jakarta:QultumMediaSyafe’i, Rachmad. 2001. Fiqh Muamalah, Bandung: CV. Pustaka SetiaYin,R. K. 2009. Studi Kasus; Desain dan Metode, Jakarta; Raja Grafindo Persada Yuliana, Indah. 2010. Investasi Produk Keuangan Syariah. Malang: UIN MALIKI PRESS (ANGGOTA IKAPI MALANG)

THE COMPARISON OF DISCLOSURE OF ISLAMIC VALUES IN ANNUAL REPORTS OF SHARIA BANKS IN INDONESIA AND MALAYSIA Moh Sigit Awwaludin; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 1 (2020): Januari-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20201pp141-150

This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. The method used in research is a quantitative method using descriptive analysis techniques and test of difference. The data used in this study are secondary data, namely the annual reports of Islamic banks in Indonesia and Malaysia in 2013-2017. The disclosure aspects of Islamic values in the annual report of Islamic banks that became the focus of this study are information regarding the vision and mission, the top management information, service and product information, zakat, donation and charity, employee support, commitment to debtors, commitment to the environment and society, and evaluation of the Sharia Supervisory Board (DPS). The result of this study indicates that there are differences in the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. Based on the results of statistical tests show that the average disclosure of Islamic values in Islamic banks in Indonesia is better than Islamic banks in Malaysia. The difference in the level of disclosure is due to the status of several Islamic banks in Indonesia as publicly owned companies.Keywords: Disclosure of Islamic Values, Annual Report, Islamic Bank.REFFERENCEAAOIFI. (2015). Shariah standards. Bahrain: Dar Almaiman.Antonio, Muhammad Syafi’i. (2001). Bank syariah dari teori ke praktik. Jakarta: Gema Insani Press.Ariyanto, Taufik. (2014). Analisis pengaruh pengungkapan identitas etis islam terhadap kinerja keuangan bank syariah di Asia. Jurnal Akuntansi dan Keuangan, 1(1), 98-110.Ascarya & Yumanita, D. (2005). Bank syariah: gambaran umum. Jakarta: Bank Indonesia.Ascarya. (2006). Comparing Islamic banking development in Malaysia and Indonesia: Lesson for instrument development. Jakarta: Paper presented on periodicdiscussion directorat of monetary management Bank Indonesia.Belkoui, Ahmed. (1984). Economic, political and civil indicators and reporting disclosure adequacy: empirical investigation. Journal of Accounting and Public Policy, 3(3), 249-250.Evans, Thomas G. (2003). Accounting theory: contemporery accounting issue. USA: South Western.Fauziyah & Siswantoro, D. (2016). Analisis pengungkapan identitas etika islam dan kinerja keuangan perbankan syariah di Indonesia. Lampung: Simposium Nasional Akuntansi XIX.Hannifa, Ross and Muhammad Hudaib. (2007). Exploring the ethical identity of islamic bank via communication in annual report. Journal of Business Ethics, 7(76), 97-116.Hannifa, Ross. 2002. Social reporting disclosure an Islamic prespective. Indonesia Management & Accounting Research, 1(2), 128-146.Harahap, Sofyan Syafri. (2002). The Disclosure of Islamic Values – Annual Report The Analysis of Bank Muamalat Indonesia’s Annual Report. University of Leeds:Emerald Group Publishing Limited.Hendriksen, E.S., dan M. Breda. (2000). TeoriAkunting (terjemahan). Edisi Kelima. BukuKesatu. Batam: Interaksara.Muhammad. (2008). Sistem dan prosedur operasional bank syariah edisi revisi. Yogyakarta: UII Press.Salma, Ema. (2017). Nilai – nilai Islam pada bank berbasis syariah. Skripsi tidak diterbitkan. Makassar: UIN Alauddin Makassar.Setiawan, A. (2017). Analisisfaktor-faktor yang mempengaruhi pengungkapan informasi sukarela pada bank umum di bursa efek Indonesia. SIKAP, 1(2), 90 – 96.Sugiyono. (2017). Metodologi penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.Surat Keputusan Direksi Bank Indonesia Nomor 32/37/KEP/DIR/1999 Tahun 1999 tentang prinsip operasional bank syariah. Jakarta: Bank Indonesia.Suta & Laskito, H. (2012). Analisis faktor-faktor yang mempengaruhi luas pengungkapan informasi sukarela laporan tahunan (studi empiris pada perusahaan manufaktur yang terdaftar pada bursa efek indonesia tahun 2008-2010).Diponegoro Journal of Accounting, 1(1), 1-15.Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 tentang perubahan atas Undang-Undang Nomor 7 Tahun 1992 tentang perbankan.Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 tentang perbankan syariah.

PENGARUH FDR, NPF DAN BOPO TERHADAP ROA PERBANKAN SYARIAH DI INDONESIA Alif Rana Fadhilah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 12 (2019): Desember-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201912pp2369-2380

The purpose of this study is to determine the effect of the Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational Cost variable to Operational Revenue (BOPO) toward Return On Asset (ROA) at Islamic Bank in Indonesia period 2013-2017 partially and simultaneously. This study uses a quantitative approach. Samples were determined using purposive sampling technique and the number of selected samples was 13 Islamic Commercial Banks. This study uses regression analysis with panel data tests to determine the relationship between exogenous variables and endogenous variables. The result of this research shows that BOPO is partially has significant influence to the profitability . Meanwhile, FDR and NPF are partially have insignificant influence to the profitability. While simultaneously, FDR, NPF and BOPO have significant influence to the profitability of Islamic bank with the coefficient of determination is 80,48% while the remaining 19,52% is influenced by other variables not included in this research.Keywords: ROA, FDR, NPF, BOPO and Islamic Bank

ANALISIS MANAJEMEN RISIKO PENDISTRIBUSIAN ZAKAT PADA LAZNAS DAARUT TAUHIID PEDULI CABANG MALANG Ismiyatun Nafi'ah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 10 (2019): Oktober-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201910pp1995-2007

The purpose of this researchis to find out the risk management of zakat distribution carried out by laznas Daarut Tauhiid Peduli Malang can increase the utilization of zakat.The method used in this research is an explanatory qualitative approach. The choice of the main focus in this research was based on the fact that the most impactful risk is the risk of misdirection (distribution) or inefficiency, so it will potentially decrease the reputation and trust of muzakki towards amil zakat institutions. The results of this research there are three points that are considered capable to influence the distribution of zakat such as dishonesty of prospective beneficiaries, inconsistent mustahik in giving reports, and the behavior of mustahik is not good. During the implementation, Daarut Tauhiid Peduli Malang can manage distribution risk so that it can increase the utilization of zakat.Keywords: zakat, risk management, risk of zakat distribution, increased utilization of zakat, laznas Daarut Tauhiid Peduli Malang

Co-Authors Abdul Alaa Asy Syafiq Afandi, Ahmad Hafid Agustina, Ribut Pipit Ahmad Hafid Afandi Ahmad Shofiy Mubarok Aishanafi Khadifya Sarwedhie Aishanafi Khadifya Sarwedhie, Aishanafi Khadifya Alif Rana Fadhilah Alifianingrum, Rosyda Amaliyana, Aisyah Ana Zuliatin Nadhiroh Annisa Permatasari Annisa Rahma Febriyanti Anugraheni, Hayyuna Aprilia Pratiwi Arif Maulana Arinda Dewi Nur Aini Baiyina Rupiawan Basyasyatul Hanafiyah Bayu Arie Fianto Billy Purwocaroko N Daisy Firmansari Damayanti, Ristra Ayu Dania Ulfah Dianti Della Safira Radi Putri Devi Arum Saputri Dian Filianti Dian Rizqi Lestari Dianti, Dania Ulfah Dimas Mulya Pratama Dina Fitrisia Septiarini, Dina Fitrisia Ditta Feicyllia Sari Ditta Feicyllia Sari, Ditta Feicyllia Dwi Wulan Ramadani Estiningtyas Kusuma Safitri Fachruddin ‘Aabid Fadhilah, Fatin Fatin Fadhilah Filianti, Dian Frendi Prayogo Frinda Fraktika Devi Galuh Widagdo Gani, Redy Barlian Hayyuna Anugraheni Hengky Asmarakandi Hifi Saniatusilma Hifi Saniatusilma, Hifi Husnul Hotimah, Husnul Imam Wahyudi Indrawan, Imam Wahyudi Indiastary, Diyas Iriani, Rosyida Ismiyatun Nafi'ah Izzadin Nur Muhammad Lauda Huruniang Lauda Huruniang, Lauda Lina Aulia Rahman Lina Aulia Rahman, Lina Aulia Moh Sigit Awwaludin Muhammad Al Fansa Nuhin Muhammad Rasyid Ridha Pratama Mukhibbatul Adawiyah Nabella Ericha Ayufianti Nabila Rifda Darmawanti Nabilah Nabilah Nadhiroh, Ana Zuliatin Nisrinah Arofahtus Sholehah Nur Sa’diyah Pratama, Muhammad Rasyid Ridha Puji Sucia Sukmaningrum Putri Hayati Rahmah Yulisa Kalbarini Rahmah Yulisa Kalbarini, Rahmah Yulisa Rana Ayu Azizah Rana Ayu Azizah, Rana Ayu Ribut Pipit Agustina Riris Rizky Hayati Ristra Ayu Damayanti Rizki Amalia Rahma Diyanti Rosa Kartika Al-Jihadi Rosyda Alifianingrum Rosyida Iriani Ruhana, Nafisah Ruhana, Nafisah Sahrullah, Abdul Aziz Salfia Salfia Saputri, Devi Arum Satrio Hadibowono Siti Asmaul Usnah Siti Asmaul Usnah, Siti Asmaul Syelvi Salama Binti Abdullah Bazher Taqiyah Dinda Insani Tyagita Winaya Mukti Wijayanti, Ida Windi Wulandari Fitriani Wiwit Mustafidah, Wiwit Yeano Dwi Andhika Yeni Putri Lintang Sari Yenny Novita Sari Yulia Wahyu Ningsih Yuliati Yurike Fitria Astuti

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