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All Journal JURNAL SAINS PEMASARAN INDONESIA 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) Jurnal Pengabdian Masyarakat SENSASI
Dina Fitrisia Septiarini, Dina Fitrisia
Departemen Ekonomi Syariah - Fakultas Ekonomi Dan Bisnis - Universitas Airlangga
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Analysis Of The Factors That Influence Islamic Bank Capital Buffers In Indonesia Hisan, Ulis fajar Choirotun; Septiarini, Dina Fitrisia; Filianti, Dian
AKRUAL: JURNAL AKUNTANSI Vol 12, No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p80-93

Abstract

Banks are trust institutions. An appropriate tool in sustaining trust is the capital adequacy of the bank (capital buffer). This study aims to analyze the effect of financing risk (NPF), operational risk (BOPO), market risk (NI), Third Party Funds (DPK), GDP Growth (GDPG) and inflation on BUS capital buffers in Indonesia during the 2014-2018 period. This study uses panel data regression method with a sample of 12 BUS based on purposive sampling technique. BOPO, DPK, GDPG, and INF were found to have a significant effect on BUFF, where BOPO, DPK, and INF had a negative effect, while GDPG was positive. So operational risk, third party funds, GDP Growth, and inflation can be said to be determinants of BUS capital buffers in Indonesia in the 2014-2018 period. Financing risk (NPF) and market risk (NI) have no significant effect on BUS capital buffer in the study period. Regarding basel III implementation, operational risk is a significant determinant of capital buffer, and capital buffer is found to be procyclical to the Indonesian economy. Future studies can include more risk measurement variables and other macroeconomic variable
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 : UNIVERSITAS NEGERI SURABAYA

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 Qur'an 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.
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 : UNIVERSITAS NEGERI SURABAYA

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 (ta'zir) 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.
Akuntansi Keperilakuan, Landasan Akuntansi Keperilakuan Dalam Perspektif Islam Septiarini, Dina Fitrisia
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

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 God's 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
Determinants of Non-Performing Financing of Mortgage in Islamic Commercial Banks Hasanah, Rofadatul; Septiarini, Dina Fitrisia; Filianti, Dian
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 2 (2020): IJIBEC VOL. 4 NO. 2 DECEMBER 2020
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2725

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation towards Non-Performing Financing Mortgages in Islamic commercial banks in Indonesia. The population of this study is the Islamic commercial banks in the period 2015-2019. The sample used is a saturated sample, which uses all Islamic banks as research samples. This research uses a quantitative approach using time series data. All variables use the percentage of growth and show the results of the level stationary so that the technique used is Ordinary Least Square (OLS) regression analysis which is processed using E-Views 10 software. The results of this study indicate partially the Capital Adequacy Ratio and Return on Assets variables have a negative influence significant to Non-Performing Financing Mortgages. While BI 7-Day Rate and Inflation variables do not influence Non- Performing Financing Mortgages. Nonetheless, Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation simultaneously have a significant effect on the Non-Performing Financing of Mortgages in Islamic commercial banks in Indonesia in the period 2015-2019.
A comparative study of the efficiency of conventional and Sharia insurance in Indonesia Ulansari, Dewi Rekno; Septiarini, Dina Fitrisia
Jurnal Keuangan dan Perbankan Vol 24, No 2 (2020): April 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i2.3165

Abstract

This study aimed to analyze the value of efficiency and the comparison of efficiency ratio in conventional insurance companies and Islamic Sharia Business Unit (ISBU) of Sharia insurance, both life and general insurance, in Indonesia from 2011-2018. The input variables used are total capital and total expenses. While the output variables in this study were total income. The method used to obtain efficiency value for each insurance industry was Stochastic Frontier Analysis (SFA). The result of efficiency value from the conventional insurance companies and ISBU Sharia insurance would be compared by using independent sample t-test statistic tests. The population in this research was all conventional insurance companies, both life and general, and all life and general insurance of ISBU Sharia insurance that registered in the web of Financial Services Authority (FSA). The sample used was 28 conventional insurance companies consisting of 21 life insurance companies and seven general insurance companies, and 12 ISBU Sharia insurance consisting of nine Sharia life insurance and three Sharia general insurance. This research resulted that there was no difference in efficiency value between conventional insurance companies and ISBU Sharia insurance.JEL Classification: C73, G22, L15 How to Cite:Ulansari, D. R., Septiarini, D. F. (2020). A comparative study of the efficiency of conventional and Sharia insurance in Indonesia. Jurnal Keuangan dan Perbankan, 24(2), 202-213.DOI: https://doi.org/10.26905/jkdp.v24i2.3165
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) Ustman Hady HP; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 1 No. 12 (2014): Desember-2014
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol1iss201412pp853-862

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) Madha Adi Ivantri; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 2 (2015): Februari-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol2iss20152pp162-178

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.
Nilai-Nilai Amanah Sebagai Strategi Fungsional Pada Rumah Makan Wong Solo Cabang Gresik Martha Ineke Noviandani; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 5 (2015): Mei-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.019 KB) | DOI: 10.20473/vol2iss20155pp400-412

Abstract

This research aims to know and analyze the moral values of the functional strategy in the Wong Solo restaurant of Gresik branch. The aspects of the moral values consist of responsibility, globalization, truth, good working and good services. The success standard of the moral values of the functional strategy can be seen from the achievement of the employment in doing the aspects above. The research is a qualitative approach with a case study strategy. Data collection is done by using interview and observation to the object of the research. An used analysis technique is descriptive-qualitative by narrating the result of the interview and observation to the object of research. The result of this research of Restaurant Wong Solo of Gresik Branch in developing the business has been able to do some moral values well. It can be seen from the responsibility of the employments. The success by doing the moral values can also be seen by good aspect. The company gives some facilities to the employments such as: financial, and healthy. In doing operational strategy, thecompany has operational standardization in the production process. All employments perform that standardization of the rule that is stated by the company.
Manajemen Risiko Likuiditas di BMT ABC Jawa Timur Satria Agus Susilo; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 6 (2015): Juni-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.67 KB) | DOI: 10.20473/vol2iss20156pp481-495

Abstract

The purpose of this research is to find out whether the liquidity risk management applied by BMT ABC Jawa Timur. The research method used is descriptive qualitative. Unit of analysis is liquidity risk management applied by BMT ABC Jawa Timur. Data processing techniques in this research based on Miles and Huberman.Research results can be concluded that BMT ABC Jawa Timur in performing riskidentification use historic approach and emerge a pattern of yearly cycles and mapping the cash flow. Liquidity risk categorized in third quadrant with low frequency occurs and give severe impact while the risk is come. Risk mitigation focused in preventive action in order to avoid liquidity risk and develop contingency plan. BMT ABC Jawa Timur performing monitoring and controlling of liquidity risk, are supported by technology and come along with held an appointment regularly with all employees discuss about financial condition inBMT.
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 Dian Filianti 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 Matsahri, Matsahri Merlin Dewi Ariska Muchamad Ichwan Subagiyo Muhammad Habibi Astono Muhammad Indra Maulana Risqi Muhammad Nizar Rusdiansyah Najammudin Syah Falah Nisful Laila Noven Suprayogi, Noven 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 Wardaningsih, Elfiyah Wardati Mumtazah Wardatul Baidok Winasis, Rafasya Syauqila Wulandari, Tri Mei Yeni Nor Fitriani Yonindya Rohmatur A.