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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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ICSR DISCLOSURE, REPUTATION, VISIBILITY AND PROFITABILITY OF ISLAMIC BANK: RESEARCH WITH MEDIATOR AND MODERATOR Habib Sa'dul Kholqi; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 3 (2021): Mei-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20213pp338-353

Abstract

ABSTRAKPengungkapan ICSR menjadi isu penting yang dapat mempengaruhi reputasi dan profitabilitas bank syariah. Banyak penelitian empiris terkait pengaruh ICSR terhadap profitabilitas menunjukan hasil yang beragam. Misspesifikasi model penelitian dan strategi ICSR dapat menjadi sebab hasil tersebut. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan ICSR terhadap kinerja keuangan bank syariah dengan mempertimbankan reputasi sebagai variabel mediasi dan visibilitas sebagai variabel yang memoderasi pengaruh pengungkapan ICSR terhadap reputasi. Pendekatan kuantitatif dengan metode PLS SEM digunakan untuk menguji hipotesis. 10 bank syariah di Indonesia pada periode 2014-2019 dijadikan sebagai sampel. Hasil estimasi menunjukan bahwa pengungkapan ICSR berpengaruh positif baik terhadap reputasi maupun profitabilitas. Visibilitas bank syariah juga terbukti memoderasi pengaruh pengungkapan ICSR terhadap reputasi bank. Meskipun demikian, Reputasi tidak terbukti memediasi pengaruh ICSR terhadap profitabilitas bank syariah. Implikasi dari hasil penelitian ini adala pentingnya pengungkapan ICSR bagi bank syariah karena dapat mempengaruhi reputasi dan profitabilitas perusahaan. Meskipun reputasi sendiri tidak terbukti memberikan pengaruh terhadap profitabilitas, reputasi dapat menjadi sumber daya strategis bagi bank. Selain itu, bagi bank syariah dengan visibilitas tinggi, pengungkapan ICSR menjadi sangat penting karena dampaknya yang lebih besar yang terbukti dapat memperkuat hubungan pengungkapan ICSR terhadap reputasi.Kata Kunci: Pengungkapan Islamic Corporate Social Responsibility, Variabel Mediasi, Variabel Moderasi, Profitabilitas, Bank Syariah. ABSTRACTICSR disclosure becomes an important issue that could effect reputation and profitability of Islamic Bank. a lot of empirical research on the effect of ICSR disclosure to profitability indicates an inconsistent result. Misspecification of the research model and the ICSR strategy could be the cause of it. The study aims to examine the impact of ICSR disclosure to profitability by considering reputation as a mediating variable and visibility as a variable that moderates the effect of ICSR disclosure on reputation. Quantitative approach with PLS SEM method is applied to confirm the hypothesis. 10 Indonesian Islamic Banks on 2014-2019 period are take as a sample. The estimation results show that ICSR disclosure has positive effect on reputation and profitability. It also indicates that Islamic bank visibility moderates the correlation between ICSR disclosure and reputation. However, Islamic bank reputation isn’t proven to mediate the correlation between ICSR disclosure and the profitability. The implication of the study result is that ICSR disclosure is important for the Islamic banks because it can affect its reputation and profitability. Although reputation itself is not proven to affect profitability, it can be a strategic resource for a bank. In addition, for high-visibility Islamic banks, disclosure of ICSR is crutial because of its greater impact that is proven to affect the relationship of ICSR disclosure to reputation.Keywords: Islamic Corporate Social Responsibility Disclosure, Mediating Variable, Moderating Variable, Profitability, Islamic Bank. DAFTAR PUSTAKAArdianto, E., & Sumirat, S. (2004). Dasar-dasar public relation. Bandung: Remaja Rosdakarya.Aribi, Z. A., & Arun, T. (2014). Corporate social responsibility and Islamic financial institutions (IFIs):        Management perceptions from IFIs in Bahrain. Journal of Business Ethics, 129(4), 785–794.             https://doi.org/10.1007/s10551-014-2132-9Arifin, J., & Wardani, E.A. (2016). Islamic corporate responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada     bank syariah di Indonesia. 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Corporate Communications: An      International Journal, 11(3), 232-248. https://doi.org/10.1108/13563280610680821Burke, L., & Logsdon, J. M. (1996). How corporate social responsibility pays off. Long Range Planning, 29(4), 495-502. https://doi.org/10.1016/0024-6301(96)00041-6Cabral, L. (2012). Living up to expectations: Corporate reputation and sustainable competitive advantage. Working papers. New York University, 1-13.Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of           Management Review, 4(4), 497-505. https://doi.org/10.5465/amr.1979.4498296Chambers, C. L., & Day, R. (2009). The banking sector and CSR: An unholy alliance. Financial         Regulation International, 12(9), 1-7.Crane, A., & Glozer, S. (2016). Researching corporate social responsibility communication: Themes,           opportunities and           challenges. 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Partial least squares: Konsep, teknik dan aplikasi menggunakan   program SmartPLS 3.0. Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro.Haniffa, R. (2002). Social reporting disclosure: An Islamic perspective. Indonesian Management &        Accounting Research, 1(2), 128- 146.Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication          in annual reports.           Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5Hansen and Mowen. (2005). Management accounting. Jakarta: Salemba Empat.Javed, M., Hussain, G., Rashid, M. A., & Ali, H. Y. (2019). The effects of corporate social responsibility    on corporate reputation and firm financial performance: Moderating role of responsible     leadership. Corporate Social Responsibility and Environmental Management, 27(3), 1395-1409. https://doi.org/10.1002/csr.1892Kementrian Agama Republik Indonesia. (2002). Al Qur’an dan terjemahannya. Jakarta: Kemenag RI.Khurshid, M. A., Al-Aali, A., Soliman, A. A. and Amin, S. M. (2014). Developing an Islamic corporate            social responsibility model (ICSR). Competitiveness Review, 24(4), 258-274. https://doi.org/10.1108/CR-01-2013-0004Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves   us. Journal of Management, 34(6), 1152-1189. https://doi.org/10.1177/014920630 8324322Maignan, I., & Ferrell O. C. (2004). Corporate social responsibility and marketing: An integrative          framework. Journal of   the Academy of Marketing Science, 32(1), 3-19. https://doi.org/10.1177/0092070303258971McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification. Strategic Management Journal, 21(5), 603-609. https://doi.org/10.1002/(SICI)1097-0266(200005)21McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: strategic implications. Journal of Management Studies, 43(1), 1-18. https://doi.org/10.1111/j.1467- 6486.2006.00580.xMenne, F., Winata, L., & Hossain, M. (2016). The influence of CSR practices on financial performance:          Evidence from Islamic financial institutions in Indonesia. Journal of Modern Accounting and Auditing, 12(2), 77-90. https://doi.org/10.17265/1548-6583/2016.02.002Nugraheni, P., & Erlinda, N. K. (2019). Implementation of the AAOIFI index on CSR disclosure in     Indonesian Islamic Banks. Journal of Financial Reporting and Accounting, 17(3), 365-382. https://doi.org/10.1108/JFRA-02-2018-0013Park, S. (2017). Corporate social responsibility, visibility, reputation and financial performance:   empirical analysis on the moderating and mediating variables from korea. Social   Responsibility Journal, 13(4), 856-871. https://doi.org/10.1108/SRJ-01-2017-0012Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & De Colle, S. (2010).            Stakeholder theory: The state of the art. The Academy of Management Annals, 4(1), 403–       445. https://doi.org/10.1080/19416520.2010.495581Patten, D. M. (2019). Seeking legitimacy. Sustainability Accounting, Management and Policy Journal, 11(6), 1009-1021. https://doi.org/10.1108/sampj-12-2018-0332Platonova, E., Asutay M., Dixon R., & Mohammad S. (2018). The impact of corporate social             responsibility disclosure on financial performance: Evidence from the GCC Islamic     banking sector. Journal Business Ethic, 151, 451-471. https://doi.org/10.1007/s10551-016-3229-0Rehman, Z. R., Zahid, M., Rahman, H. U., Asif, M., Alharthi, M., Irfan, M., & Glowacz, A. (2020). Do corporate social responsibility disclosures improve financial performance? A perspective of the Islamic banking industry in Pakistan. Sustainability, 12(8), 1-18. https://doi.org/10.3390/su12083302Riyanto, B. (2013). Analisis Laporan Keuangan. Yogyakarta: BPFERose, C. & Thomsen, S. (2004). 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DETERMINANTS OF ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE BY SYARIAH BANKS IN INDONESIA AND MALAYSIA Muhammad Indra Maulana Risqi; Dina Fitrisia Septriarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp413-425

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Islamic Governance Score, struktur kepemilikan, umur perusahaan, profitabilitas, dan ukuran perusahaan secara parsial dan simultan terhadap pengungkapan ISR oleh Bank Syariah di Indonesia dan Malaysia pada tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel.  Pengambilan sampel menggunakan purposive sampling dengan 11 bank umum syariah di Indonesia atau sebanyak 55 observasi dan 6 bank syariah di Malaysia atau sebanyak 30 observasi. Penelitian ini menemukan bahwa secara parsial, pengaruh Islamic governance score terhadap pengungkapan ISR berpengaruh negatif tidak signifikan pada bank syariah di Indonesia dan berpengaruh negatif signifikan pada bank syariah di Malaysia. Pengaruh struktur kepemilikan  terhadap pengungkapan ISR berpengaruh negatif signifikan pada bank syariah di Indonesia dan berpengaruh negatif tidak signifikan pada bank syariah di Malaysia. Umur dan ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan ISR di bank syariah Indonesia dan Malaysia. Profitabilitas berpengaruh positif tidak signifikan pada bank syariah di Indonesia maupun di Malaysia. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap pengungkapan ISR pada bank syariah di Indonesia dan Malaysia tahun 2015-2019. Implikasi penelitian ini adalah memberikan gambaran berkaitan dengan faktor yang mempengaruhi pengungkapan ISR pada bank syariah di Indonesia dan Malaysia.Kata Kunci: Islamic Social Reporting, Pengungkapan,  Bank syariah. ABSTRACTThis study aimed to analyze the effect of the Islamic Governance Score, ownership structure, company age, profitability, and company size partially and simultaneously on ISR disclosure by Islamic banks in Indonesia and Malaysia in 2015-2019. This study uses a quantitative approach with panel data regression techniques. Sampling using purposive sampling with 11 Islamic commercial banks in Indonesia and 6 Islamic banks in Malaysia. This study found that part, the effect of Islamic governance score on ISR disclosure has an effect insignificant negative on Islamic banks in Indonesia and negatively affects Islamic banks in Malaysia. The effect of ownership structure on ISR disclosure has a significant negative impact on Islamic banks in Indonesia and has a negative and insignificant effect on Islamic banks in Malaysia. Age and company size significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia. Profitability has a positive and insignificant impact on Islamic banks in Indonesia and Malaysia. Simultaneously, all independent variables significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia in 2015-2019. The implication of this research is to provide an overview of the factors of ISR disclosure in Islamic banks in Indonesia and Malaysia.Keywords: Islamic Social Reporting, Disclosure, Islamic banks.DAFTAR PUSTAKAAnshori, M., & Iswati, S. (2009). Buku ajar metodologi penelitian kuantitatif. Surabaya: Pusat Penerbitan dan Percetakan Unair (AUP).Astuti, W., & Nurkhin, A. (2019). The role of Islamic governance on Islamic social reporting disclosure of Indonesia Islamic Banks. Proceeding of Conference on Islamic Management, Accounting, and Economics, 2, 26–36.Bank Negara Malaysia. (2020). PSIFIs Data - Detailed financil statements for Islamic banks. Malaysia: Bank Negara Malaysia.Baydoun, N., & Willett, R. (2000). Islamic corporate reports. Abacus, 36(1), 71–90.Biçer, A. A., & Feneir, I. M. (2019). The impact of audit committee characteristics on environmental and social disclosures. 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THE FACTORS THAT AFFECT ZIS FUNDRAISING ON ZAKAT MANAGEMENT ORGANIZATION IN 2016-2019 Dwi Rizka Rahmawati; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp559-569

Abstract

ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund RatioREFERENCESAmalia, N., & Widiastuti, T. (2019). Pengaruh akuntabilitas, transparansi, dan kualitas pelayanan terhadap minat muzaki membayar zakat. Jurnal Ekonomi Syariah Teori dan Terapan, 6(9), 1756-1769. DOI: 10.20473/vol6iss20199pp1756-1769Anshori, M., & Iswati, S. (2009). Buku ajar metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Azizah, S. N. (2018). Efektivitas kinerja keuangan badan amil zakat nasional (BAZNAS) pada program pentasharufan dana zakat di BAZNAS Kota Yogyakarta. Jurnal Ekonomi Islam| Islamic Economics Journal, 6(1). DOI: https://doi.org/10.24090/ej.v6i1.2049Bahri, E. S., & Arif, Z. (2020). Analisis efektivitas penyaluran zakat pada rumah zakat. Al Maal: Journal of Islamic Economics and Banking, 2(1), 13–24.Beik, Irfan Syauqi. (2019). Memahami sistim penyaluran zakat. Retrieved from https://baznas.go.id/pendistribusian/kolom/direktur-pp/274-memahami-sistim-penyaluran-zakatHidayat, A., & Sunarsi, D. (2020). Faktor-faktor yang mempengaruhi dana pihak ketiga dan dampaknya terhadap profitabilitas (Survey pada BPR syariah di Jawa Barat tahun 2014–2017). Jurnal Proaksi, 7(1), 54–65. DOI: https://doi.org/10.32534/jpk.v7i1.1006Ikatan Akuntan Indonesia. 2008. Akuntansi zakat dan infaq/sedekah ED PSAK 109. Jakarta: IAI.Karolina, K. (2020). Pengaruh profitabilitas, kecukupan modal, risiko kredit terhadap dana pihak ketiga serta implikasinya terhadap nilai perusahaan. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 4(1), 68–79. DOI: http://dx.doi.org/10.32493/skt.v4i1.7107Karolina, K., Nuryani, A., & Hidayat, A. (2020). Pengaruh efisiensi operasional, kecukupan modal, risiko kredit terhadap dana pihak ketiga pada PT. Bank Perkreditan Rakyat di wilayah Tangerang. KREATIF: Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 8(2), 112–128. DOI: http://dx.doi.org/10.32493/jk.v8i2.y2020.p112-128Latifah, A. (2016). Pengaruh penerapan PSAK no. 109 tentang standar akuntansi zakat terhadap pengelolaan zakat (Survey pada 4 badan amil zakat nasional di provinsi Jawa Barat). Skripsi tidak diterbitkan. Bandung: Universitas Pasundan.Lazia, H. M., & Subardjo, A. (2017). Refleksi laporan ZIS berdasarkan PSAK 109 dan pengaruhnya terhadap kepercayaan muzakki Al-Jihad. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(11).Majelis Ulama Indonesia. (2018). Fatwa Majelis Ulama Indonesia nomor 8 tahun 2011 tentang amil zakat. Jakarta: MUI.Nofitasari, R. F. (2020). Pengaruh transparansi dan akuntabilitas laporan keuangan terhadap tingkat kepercayaan muzakki pada lembaga amil zakat infaq dan shodaqoh Nahdatul Ulama provinsi Lampung. Skripsi tidak diterbitkan. Lampung: UIN Raden Intan Lampung.Pohan, S. (2017). Analisis laporan keuangan untuk mengukur kinerja keuangan pada perusahaan yang go public di bursa efek Indonesia. Jurnal Mantik Penusa, 1(1).Prawoto, B. (2017). Analisis regresi dalam penelitian ekonomi & bisnis: Dilengkapi aplikasi SPSS dan Eviews. Jakarta: Rajawali Pers.Pusat Kajian Strategis - Badan Amil Zakat Nasional. (2020). Rasio keuangan organisasi pengelola zakat. Jakarta: Puskas Baznas.Rahman, T. (2015). Akuntansi zakat, infak dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141–164. DOI: https://doi.org/10.18326/muqtasid.v6i1.141-164Riyaldi, M. H., & Yusra, M. (2020). Mengukur tingkat kepercayaan muzakki kepada Baitul Mal Aceh. Jurnal Iqtisaduna, 6(1), 78-90. DOI: https://doi.org/10.24252/iqtisaduna.v6i1.14072Septiarini, D. F. (2011). Pengaruh transparansi dan akuntabilitas terhadap pengumpulan dana zakat, infaq dan shodaqoh pada LAZ di Surabaya. AKRUAL: Jurnal Akuntansi, 2(2), 172-199. DOI: http://dx.doi.org/10.26740/jaj.v2n2.p172-199Sulastiningsih, S., & Urfiyya, K. (2019). Analisis pengaruh corporate governance, internal control dan adopsi PSAK 109 terhadap kinerja OPZIS DIY melalui metode balanced scorecard. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 27(1), 25–45.Susanti, V. S. V. (2015). Pengaruh equivalent rate dan tingkat keuntungan terhadap dana pihak ketiga (DPK) perbankan syariah di Indonesia. I-Finance: A Research Journal on Islamic Finance, 1(1), 123–142.Trianto, A. (2018). Analisis laporan keuangan sebagai alat untuk menilai kinerja keuangan perusahaan pada PT. Bukit Asam (Persero) Tbk Tanjung Enim. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(3), 1–10. DOI: http://dx.doi.org/10.36982/jiegmk.v8i3.346Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang pengelolaan zakatWidarjono, A. (2009). Ekonometrika pengantar dan aplikasinya. Yogyakarta: Ekonisia.Wikaningtyas, S. U., & Sulastiningsih, S. (2015). Strategi penghimpunan dana zakat pada organisasi pengelola zakat di kabupaten Bantul. Jurnal Riset Manajemen, 2(2), 129–140.Zahwa, S. C. (2019). Pengaruh equivalent rate bagi hasil, profitabilitas dan jumlah kantor terhadap dana pihak ketiga (DPK) BPR Syariah di Indonesia. Skripsi tidak diterbitkan. Medan: UIN Sumatera Utara.
Capital Buffer, Risk, Profitability, Size, and Macroeconomics: Empirical Study on Islamic Banks Dina Fitrisia Septiarini; Ulis Fajar Choirotun Hisan; Matsahri Matsahri; Dian Filianti
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 13, No 1 (2021)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.012 KB) | DOI: 10.15408/aiq.v13i1.20823

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Abstract. The development of Islamic economics has led to the growth of Islamic banking, as a financial institution based on sharia principles. This research aims to analyze the relationship of risk, profitability, company size, and macroeconomics with capital buffer of Shariah Commercial Banks Indonesia during the period of 2015-2019. The study used a quantitative approach of the regression panel data with stata13 statistical tools. This study used secondary data with a population of 14 sharia commercial banks and a sample of 12 Islamic commercial banks using purposive sampling method. BOPO, NM, ROA, and KURS (exchange rate) were found to have significant positive effects on CB. SIZE has a significant negative effect, while NPF has positive  insignificant effect on CB. Islamic banks, regulators, and governments may consider risks, profitability, company size, and macroeconomic conditions in determining the size of capital buffers and maintaining the adequacy of capital owned by Islamic Banking.Keyword: Capital Buffer, Islamic Economic Systems, Shariah Banks. Abstrak. Ekonomi Islam menjadi paradigma baru yang komprehensif. Bank syariah dalam sistem ekonomi Islam merupakan lembaga keuangan dengan prinsip syariah. Penelitian ini bertujuan untuk menganalisis hubungan risiko, profitabilitas, ukuran perusahaan, dan makroekonomi dengan penyangga modal (CB) Bank umum syariah (BUS) di Indonesia pada tahun 2015-2019. Pendekatan penelitian menggunakan pendekatan data panel kuantitatif regresi dengan alat statistik stata13. Penelitian ini menggunakan data sekunder dengan populasi 14 Bank Islam dan sampel 12 bank umum syariah berdasarkan metode purposive sampling. BOPO, NM, ROA, dan KURS (nilai tukar) ditemukan memiliki pengaruh positif yang signifikan terhadap CB. SIZE memiliki hubungan negatif signifikan, sedangkan NPF positif tidak signifikan. Bank syariah, regulator, dan pemerintah dapat mempertimbangkan risiko, profitabilitas, ukuran perusahaan, dan kondisi makroekonomi dalam menentukan ukuran penyangga modal dan menjaga kecukupan modal yang dimiliki oleh Perbankan Syariah.Kata Kunci: Penyangga Modal, Sistem Ekonomi Syariah, Bank Syariah
Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengumpulan Dana Zakat, Infaq Dan Shodaqoh Pada Laz Di Surabaya Dina Fitrisia Septiarini
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi 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.
Akuntansi Keperilakuan, Landasan Akuntansi Keperilakuan Dalam Perspektif Islam Dina Fitrisia Septiarini
AKRUAL: JURNAL AKUNTANSI Vol 5 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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

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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
Analisis Penerapan Psak 102 Murabahah (Studi Kasus Pada Ksu Bmt Rahmat Syariah Kediri) Inggrid Eka Pratiwi; Dina Fitrisia Septiarini
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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

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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.
Analysis Of The Factors That Influence Islamic Bank Capital Buffers In Indonesia Ulis fajar Choirotun Hisan; Dina Fitrisia Septiarini; Dian Filianti
AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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

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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
Determinants of Non-Performing Financing of Mortgage in Islamic Commercial Banks Rofadatul Hasanah; Dina Fitrisia Septiarini; Dian Filianti
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 UIN K.H. Abdurrahman Wahid Pekalongan

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

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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.
Dampak Ekonomi Wisata Religi, Studi Kasus Kawasan Wisata Sunan Ampel Surabaya M. Madyan; Himmatul Kholidah; Dina Fitrisia S; Nisful Laila
BISMA (Bisnis dan Manajemen) Vol. 7 No. 2 (2015)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.675 KB) | DOI: 10.26740/bisma.v7n2.p101-106

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God encourages humans to walk on the Earth or travel (rihlah) in order to extend insights, to see the greatness and Majesty of God and to increase their Faith. This research aims to study how economic impacts of Sharia tourism in the Sunan Ampel Mosque Surabaya to the business activities surrounding that area. The economic impacts of tourism to a certain area consist on direct economic impact, indirect economic impact and induced impact.The research method used descriptive qualitative approach. The data collection was collected by interview and observation process. Informants in this study are people who involve in tourism activities of travellers, traders and labor who work in Sunan Ampel Mosque Surabaya. Analytical techniques are used to reduce, to present, to conclude and to verify the data.The result is the existence of religious tourisms of Sunan Ampel Mosque Surabaya gives the economic impact for the community around. Direct economic impacts increase the income of traders, by 44 percent. The indirect economic impact shown with labors wage of 8,2 percent and induced impact of labor expenses at tourist sites is used the most for food consumptions.
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.