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All Journal Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Ekonomi Syariah Teori dan Terapan AKRUAL: Jurnal Akuntansi International Journal of Islamic Business and Economics (IJIBEC) Airlangga International Journal of Islamic Economics and Finance BISMA (Bisnis dan Manajemen) International Journal of Islamic Business and Economics (IJIBEC)
Dina Fitrisia Septiarini, Dina Fitrisia
Departemen Ekonomi Syariah - Fakultas Ekonomi Dan Bisnis - Universitas Airlangga
Religion Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Pertumbuhan Dana Pihak Ketiga Terhadap Laba Perbankan Syariah di Indonesia Nirwana, Lutfiyah Putri; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 8 (2015): Agustus-2015
Publisher : Jurnal Ekonomi Syariah Teori dan Terapan

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Abstract

This research was aimed to find out the partial asnd simultaneous effect of wadiah current account, wadiah savings, mudharabah saving, and mudharabah deposits to profits in Islamic Banking. This research used quantitative approach. Statistical tool used is the multiple regression time series. The population in this research was Islamic banking industry recorded in Indonesian bank. The sample used is the Islamic Banks and Islamic Business Unit which data summarized in statistical reports of Islamic banking. The research period is January 2009 - October 2014. The simultaneous test resulst were wadiah current account, wadiah savings, mudharabah saving, and mudharabah deposits simultaneously had significant effect on profits of Islamic banking. The partial test showed that wadiah savings has significant effect against Islamic banking profit whereas of wadiah current account, mudharabah saving, and mudharabah deposits has no significant effect to Islamic banking profit.
Pengaruh Equality To Total Assets Ratio, Non Performing Ratio dan F9inancing To Deposit Ratio Terhadap Kinerja Keuangan Koperasi BMT Nurul Jannah Gresik Tahun 2012-2014 Anastasia, Febby Karina; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 10 (2015): Oktober-2015
Publisher : Jurnal Ekonomi Syariah Teori dan Terapan

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Abstract

This research aimed to know the influence of Equity to Total Assets Ratio, Non Performing Ratio and Financing to Deposit Ratio to Return on Assets Ratio in BMT Nurul Jannah Gresik. This research used the quantitative approach method. The analysis technique used multiple linear regression.Based on the result of t-test, Equity to Total Assets Ratio and Financing to Deposit Ratio partially did not influence significantly to Return on Assets Ratio, but Non Performing Financing influenced significantly to Return on Assets Ratio. The result of simultaneous test showed that Equity to Total Assets Ratio, Non Performing Ratio and Financing to Deposit Ratio had significant effect to Return on Assets Ratio with siginificant value 0,001. The ability of Equity to Total Assets Ratio, Non Performing Ratio and Financing to Deposit Ratio in explainingReturn on Assets Ratio of 38,3% and the remaining 61,7% was explained by other variables outside the model.
Pengaruh Persepsi Etika Bisnis Islam Terhadap Perilaku Pedagang Batak Muslim di Jakarta Studi Kasus Pada Organisasi Pedagang Batak Muslim KKMM (Kerukunan Keluarga Masyarakat Mompang Jae) HP, Ustman Hady; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 12 (2014): Desember-2014
Publisher : Jurnal Ekonomi Syariah Teori dan Terapan

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Abstract

This research was aimed to find out the effect of Islamic business ethic’s perception against the behavior of Batak Moslem’s merchants in Jakarta. This research used questionmaires in primary data collection and quantitative approaches. Experiments were done using simple linear regression, where the dependent variable (Y) is behavior of Batak Moslem’s merchant and the independent variable (X) is Islamic business ethics. The research sample was taken by probability sampling with simple random sampling method. Theresearch sample was 65 Batak Moslem’s merchants who were members of KKMM in Jakarta.Based on the findings, it obtained simple linear regression equation: Y = 22,376 + 0,279X. The results of this research showed that the influence of Islamic business ethics has positive effect and signifficant against the behavior of Batak Moslem’s merchants who were members of KKMM in Jakarta.The R2 on this research showed the number 0.423, which mean that 42.3% of behavior of Batak Moslem’ merchants can be explained by the variables of Islamic business ethics. These results also explain that there are other variables were greater (57.7%) were able to explain the behavior of Batak Moslem’s merchants.
Pengukuran dan Mitigasi Risiko Pada Pembiayaan Murabahah (Studi Kasus : BMT XYZ Surabaya) Ivantri, Madha Adi; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 2 (2015): Februari-2015
Publisher : Jurnal Ekonomi Syariah Teori dan Terapan

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Abstract

This study aimed to find out how much the risk and how is mitigation strategy of murabahah financing risk in BMT XYZ Surabaya. This study used qualitative research. Financing risk measuring use Value at Risk (VaR) approach and use historical data of murabahah financing period in 2012.The result shows that expected loss period in December reached Rp5.888.790,00. Unexpected Loss such as VaR at confidence lavel 99%period in December reached Rp179.147.340,00. Capital that should be provided to anticipate unexpected loss called by Economic Capital. Economic Capital period in December 2012 based on VaR confidence level 99% reached Rp173.258.550,00.Mitigation strategy of murabahah financing risk in BMT XYZ Surabaya classified into two kinds, they are proactive risk strategy and reactive risk strategy. Proactive risk strategy performed by analyzing the character, financial capability, and collateral of prospective customer. Reactive risk strategy performed by silaturahim approach, rescheduling andrestructuring, and last withdrawal guarantees.This research suggests that there are several actions to mitigate credit risk that need to be added BMT XYZ Surabaya such as: 1. Implementation measurement financing risk using VaR approach, 2. Analyze capital and condition of prospective borrower, and 3. Implementation reconditioning to recovery financing problems.
Analisis Tren dan Perbandingan CAR, NPF, Pemenuhan PPAP, ROA, BOPO, Cash Ratio, dan FDR Pada Bank Syariah Mandiri dan Bank Muamalat Periode Desember 2004 Sampai Dengan Desember 2013 Imarvianti, Archelia; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 9 (2015): September-2015
Publisher : Jurnal Ekonomi Syariah Teori dan Terapan

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Abstract

This research is to know the trend and the differences of financial performance between Bank Syariah Mandiri and Bank Muamalat in the periods of 2004-2013. This research used quantitative for the research method, purposive sampling for the sampling technique, Bank Syariah Mandiri and Bank Muamalat for the sample. This research conduct the trend analyzed,and conduct the comparative analyzed with independent sample t-test. This research used seven variables to evaluate the financial performance which was CAR, NPF, the fulfillment of PPAP, ROA, BOPO, cash ratio, and FDR.The trend analysis showed that Bank Syariah Mandiri has better progress on CAR, BOPO, cash ratio, and FDR, whereas Bank Muamalat has better progress on NPF, the fulfillment of PPAP and ROA. The comparative analysis showed that there are no differences on BOPO and cash ratio, whereas there are differences on CAR, NPF, the fulfillment of PPAP, ROA, and FDR.
Pengaruh CAR, NPF, FDR, dan OER, Terhadap ROA Pada Bank Pembiayaan Rakyat Syariah di Indonesia Periode Januari 2009 Hingga Mei 2014 Widyaningrum, Linda; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 12 (2015): Desember-2015
Publisher : Jurnal Ekonomi Syariah Teori dan Terapan

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Abstract

Islamic Rural Bank is intermediary institution that collect and distribute the fund in financing. BPRS management hope that every operational activities always shows good performance in order to obtain optimal benefit. One of the way to measure performance is calculating financial ratios. The purpose of this research to know the effect of CAR, NPF, FDR, and OER on ROA in industry of Islamic Rural Bank period January 2009 until May 2014 in partial and simultaneous. This research method used quantitative approach. Sample of this research was based on monthly period, so there were 65 months/samples. Sampling technique used purposive sampling. All data taken from Sharia Islamic Statistic. Analyze technique used multiple regression.The results of this research showed that in simultaneous, CAR, NPF, FDR, and OER had significant effect on ROA. In partial, CAR, NPF, and FDR had not significant effect on ROA, beside OER had significant effect on ROA.
Analisis Penerapan Psak – 102 Murabahah (Studi Kasus Pada Ksu Bmt Rahmat Syariah Kediri) Pratiwi, Inggrid Eka; Septiarini, Dina Fitrisia
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p17-32

Abstract

AbstractThe purpose of this research is to find out whether the accounting practices which include the recognition, measurement, presentation and disclosure of the murabaha transactions applied to the BMT Rahmat Syariah in accordance with PSAK 102 about accounting murabaha. The research method used is descriptive qualitative approach with this type of case study research. The Unit of analysis in this study is the accounting treatment of murabaha is applied to the BMT Rahmat Syariah. Analytical techniques used in this research is a domain analysis techniques. From the results of the research can be determined three related domains of contract i.e. the beginning of akkadian murabaha, during the process of installment and repayment. Research results can be concluded that BMT Rahmat Syariah in terms of recognition, measurement, presentation and disclosure of early contract deal not in accordance with PSAK 102. During the process of contract, in terms of the measurement of profit murabaha were in accordance with PSAK 102, but in terms of recognition, presentation, and disclosure is not in accordance with PSAK 102. Whereas in the recognition, measurement and disclosure of fines (tazir) is in compliance with PSAK 102 only served and which is not in accordance with PSAK 102. At the time of payment of the measurements were in accordance with PSAK 102, however, recognition, representation, and the disclosure is not in accordance with PSAK 102.
Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengumpulan Dana Zakat, Infaq Dan Shodaqoh Pada Laz Di Surabaya Septiarini, Dina Fitrisia
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p172-199

Abstract

AbstractPotential acceptance of zakat in Indonesia is very large, considering Indonesia is a country with the largest Muslim population in the world. Potential new revenue forecast comes from the charity, not including potential revenues derived from infaq and shodaqoh and endowments. Zakat earnings potential is still far from reality receiving alms, infaq and shodaqoh, acceptance of zakat in Indonesia in 2009 amounted to Rp. 250 billion or just 0.13% of the existing potential of zakat. Zakat also serves as worship that bridges the rich and the poor in order to avoid extreme disparities. In the Quran itself there are 27 verses that align with the obligation of zakat obligations prayer. This study uses quantitative methods by taking the population is the Muzakki the zakat funds, infaq and shodaqoh through the Amil Zakat Foundation (LAZ) in Surabaya while the sample used is the Muzakki from 5 LAZ raised in Surabaya by 75 respondents. Using Multiple Regression analysis with SPSS. The results showed that there is a positive correlation or there is the influence of sermons and the mandate of charity fundraising, and shodaqoh infaq on LAZ in Surabaya.
Akuntansi Keperilakuan, Landasan Akuntansi Keperilakuan Dalam Perspektif Islam Septiarini, Dina Fitrisia
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p45-58

Abstract

AbstractBehavioral accounting is the branch of accounting that studies the relationship between human behavior with the accounting system Accounting utilities or tools are used by humans in the activity and life. How human behavior in performing the accounting should refer to the purpose of human existence the Earth as Gods people, so that information systems are formulated in Accounting should help people carry out the mandate of God in delivering the correct report about an institution and participated in enforcing the Sharia in an enterprise that is reported. Human behavior in berakuntansi should be based on the source of truth and value accounting of Shariah that are sourced from Almighty God according to the pragmatism of unity embraced Islam. God Almighty be the source of truth, source of guidance and guidelines that will guide humanity in all aspects of life including report accountability when humans perform process accounting
DETERMINAN TINGKAT SOLVABILITAS PADA PERUSAHAAN ASURANSI JIWA SYARIAH PERIODE 2014-2018 Evrilyan, Herlin; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 7, No 7 (2020): Juli-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20207pp1303-1320

Abstract

The purpose of this study is to analyze the factors that influence the solvency of the performance of Islamic life insurance companies in the 2014-2018 period. This research uses a quantitative approach with panel data regression analysis method. The data used in this study are secondary data, using a purposive sampling method. The data used by researchers is the financial statements of Islamic life insurance companies in the 2014-2018 period. The population in this journal is the Islamic life insurance industry of 24 companies, while the sample in this journal is 10 samples of Islamic life insurance companies registered with the Financial Services Authority. Partially the findings of this study, which are applied through the variable Company Size and Liquidity Ratios have a significant effect on Solvency, while Claim Expense Ratio, Underwriting Ratio, and Management Cost Ratio have no significant effect on Solvency. Simultaneously Company Size, Liquidity Ratio, Claim Cost Ratio, Underwriting Ratio, and Management Cost Ratio have a significant effect on solvency with a significant level of 0,000 0.05. With the Adjusted R2 value, the result is 0.715554, which means 71.49%, while the remaining 28.51% is influenced by other variables outside this study.Keyword: Islamic Life Insurance, solvency, Risk Based Capital, Islamic Insurance
Co-Authors Adityasari, Novy Agustina, Rosi Astrika Almira Ulfa Nugraheni Anisatun Muazaroh Aprianti Andita Putri Archelia Imarvianti Archelia Imarvianti, Archelia Ayu Fitri Ayu Fitri, Ayu Bayhaqy Mochamad Bobby Raditya Priambodo Citra Mustika Anaphari Dwi Rizka Rahmawati Dzakirah, Hanin Dzikra Elsha Dwi Angganis Satata Evrilyan, Herlin Farokhah Muzayinatun Niswah Febby Karina Anastasia Febby Karina Anastasia, Febby Karina Filianti, Dian Firdausi Nuzula Firly Aulia Alhimnie Ghufraanaka Ghufraanaka Habib Sa'dul Kholqi Halimatussa’idah Halimatussa’idah Harvita Ayu Lutfiandari Hasanah, Rofadatul Herlin Evrilyan Hisan, Ulis Fajar Choirotun Inggrid Eka Pratiwi Inggrid Eka Pratiwi, Inggrid Eka Kholidah, Himmatul Kurnia Azhar Nur Linda Widyaningrum Linda Widyaningrum, Linda Lolla Rizky Nanda Devita Lutfiyah Putri Nirwana Lutfiyah Putri Nirwana, Lutfiyah Putri M. Madyan Madha Adi Ivantri, Madha Adi Martha Ineke Noviandani Matsahri Matsahri Merlin Dewi Ariska Muchamad Ichwan Subagiyo Muhammad Habibi Astono Muhammad Indra Maulana Risqi Muhammad Nizar Rusdiansyah Najammudin Syah Falah Nisful Laila Novy Adityasari Primastri Ayu Damayanti Rachma Revida Risma Kartika Mulya Wardhani Rofadatul Hasanah Rofadatul Hasanah Rosi Astrika Agustina Rusdiansyah, Muhammad Nizar Saraya Izazi Syarafina Hisyam Satria Agus Susilo Tri Mei Wulandari Ulansari, Dewi Rekno Ulis fajar Choirotun Hisan Ulis Fajar Choirotun Hisan Ulis Fajar Choirotun Hisan Umi Muhanik Ustman Hady HP Ustman Hady HP, Ustman Hady Wahyu Rofikah Wardati Mumtazah Wardatul Baidok Winasis, Rafasya Syauqila Wulandari, Tri Mei Yeni Nor Fitriani Yonindya Rohmatur A.