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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Rekayasa dan Manajemen Sistem Industri BISNIS: Jurnal Bisnis dan Manajemen Islam Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Economica: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) Moderat Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Diponegoro Journal of Islamic Economics and Business
Adityawarman Adityawarman
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PROYEKSI RASIO KINERJA KEUANGAN BANK SYARIAH YANG AKAN MELAKUKAN MERGER STUDI PADA PT BRIS, PT BNIS DAN PT BSM DARI TAHUN PELAPORAN 2015-2019 Ulfah Nofitasari; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to calculate the projected financial performance after  merger. This merger is expected to become one of the components to support long-term development in 2005-2025, as one of the major banks providing funds for government development. This merger is also expected to be able to form a new bank that can be categorized as a book 4 bank with a core capital ownership of more than 30 trillion by 2025. The researcher uses the independent variable in the form of mergers and the dependent variable in the form of financial performance. Fundamental financial performance is measured by using financial ratios which are represented by 4 ratios namely market value ratio, profitability ratio, liquidity ratio, and leverage. Researchers used 6 measuring variables. Market value ratio is represented by PBV (Price Book Value) Profitability ratio is represented by ROA (Return On Assets), ROE (Return On Equity), and NPM (Net Profit Margin), liquidity ratio is represented by CR (Current Ratio), and leverage is represented by DER (Debt to Equity Ratio). This study uses quantitative research by taking data from the official website of each bank. This sample uses 3 banks that have merged, there are PT BRIS, PT BNIS and PT BSM. The data analysis technique uses Holt's linear exponential smoothing method. The results showed that the projected stock price was in the expensive category. While the projection of the liquidity ratio has a good trend of development. However, the projection of profitability and leverage shows the opposite trend.
PENGUNGKAPAN SYARIAH PADA BANK SYARIAH DI INDONESIA Nizar Krisna Ardian; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the disclosure of sharia Islamic banks in Indonesia. With the independent variable is the size of the supervisory board of sharia, cross membership of the sharia supervisory board, sharia supervisory board member with expertise in accounting, banking, economics, and finance on the disclosure of zakat, the disclosure report of the supervisory board of sharia and sharia supervisory board disclosures in the annual reports of Islamic banks.The population in this study is the entire Islamic banks in Indonesia in 2011, 2012, and 2013. The number of banks research sample totaled 33. In order to obtain research data for 33 samples of data. The analysis technique used is a multiple regression analysis.The analysis showed that the disclosure of zakat is significantly affected by the size of the sharia supervisory board, cross memberships  of  the  sharia  supervisory  board,  and  sharia  supervisory  board  expertise  in accounting / economics / banking / finance. Disclosure of Shariah supervisory board report significantly influenced by sharia supervisory board expertise in accounting / economics/ banking/ finance. While disclosure of sharia supervisory board significantly influenced by cross- membership of sharia supervisory board
ANALISIS PENGARUH DEWAN KOMISARIS, DANA SYIRKAH DAN KONTRIBUSI SOSIAL TERHADAP KINERJA BANK UMUM SYARIAH DI INDONESIA Gandhi Agung Wibowo; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the relationship between board size, board composition, investment account holders and social contribution with the bank performance in one of the fastest-growing industries, Islamic banking. The study was conducted at nine Islamic banks exist in Indonesia. Multiple regression was used to investigate such relationship applying data from 54 sample in Indonesian over the period of 2010 until 2015. The results show that board size has negative significant on bank performance. On the other hand, composition of the board has insignificant effect.  Investment Account Holders has positif significant and social contribution (zakah) has insignificant effect on bank performance. As for the control variable, bank size has significant effect on bank performance.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN PADA LEMBAGA KEUANGAN MIKRO SYARIAH (Studi Kasus pada Bank Wakaf Mikro Sunan Gunung Jati Ba’alawy) Ella Wijayanti; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the risk management of financing in Islamic microfinance institutions with a case study at the Bank Wakaf Mikro Sunan Gunung Jati Ba'alawy Gunungpati and measure risk with a qualitative risk assessment. The establishment of the Bank Wakaf Mikro as a commitment from Otoritas Jasa Keuangan and the Government with the aim of expanding the provision of financial access to the community and empowering productive communities in the Islamic boarding school environment. Researchers use primary data obtained from interviews, legislation, management documents, and documentation that obtained during direct observation.The research method used in this study is a qualitative descriptive research method and data collection techniques through in-depth interview interviews in-depth interviews), direct observations, and documentation. The informant in this study amounted to 8 people. Interviews carried out are semi-structural interviews with managers of Islamic microfinance institutions, customers and community representatives.The results showed that the risk management of financing carried out by Islamic microfinance institutions is still weak despite having good financing and policy procedures. Qualitative risk assessment identifies 15 risks and is categorized into four levels of risk, neguligible, acceptable, undesirable, and unacceptable. Every risk level has a different risk response.
PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK EARNINGS MANAGEMENT (Studi Kasus pada Universitas Diponegoro) Nurul Khanifah; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to find out whether there is a perception difference in Diponegoro University students toward earnings management practice based on 5th and 7th term and based on gender. The method for gathering data is questionnaires, in which data is gathered by  a  series  of  written  questions  answered  by  participants.  Students  asked  for  response samples are those who have learned Business Ethics, Cost Accounting, Management Accounting, Auditing 1,  Auditing 2 and Theory Accounting. The total of participants are 100 Accounting students. Two-Way ANOVA is used as an analytical device.The  results  are  as  follows:  1.)  First  test  results  shows  that  there  is  significant perception difference in students who have learned Business Ethics, Cost Accounting, Management Accounting, Auditing 1, Auditing 2 and Theory Accounting. 2.) Second test result shows that there is significant difference between male and female students.
PENGARUH TRANSPARANSI DAN KINERJA TERHADAP PROFIT DISTRIBUTION : Studi Empiris Bank Umum Syariah di Indonesia periode 2010-2013 Rensi Permatasari; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine transparency and performance to profit distribution of islamic bank in Indonesia. The study of Lachrech found that performance has strong correlation to profit distribution. The disclosure level of information in islamic bank is needed by investment account holder as transparency is given by islamic bank. Dependent variable used in this study is profit distribution. Independent variabels used in this study are disclosure  level of information and performace measured by CAMELS. (CAR, ASSET, MANAGEMENT, EARNINGS, LIQUIDITY. And SENSITIVITY).The sampel of this study consists all islamic bank listed on BI in year 2010 until 2013. The sampling method used in this study was purposive random sampling and content analysis. There are  43  banks that  become  sampel  of  this  study.  The  analysis  technique  used  is  the  multiple regression analysis.The results show that disclosure level of information as transparency has no significant effect to profit distribution, Performance consists of CAR, NPF, NIM has postive significant effect to profit distribution. CI has negative significant effect to profit distribution.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL PADA SEKTOR PERBANKAN (Studi Kasus pada BRI Cabang Temanggung ) Agung Dwi Susilo; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the effect of the use of information technology are described with indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung. It also aims to provide empirical evidence of the existence of a positive relationship between the use of information technology through the indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung.This research uses the BRI branch employee population in Temanggung. The sample was 65 respondents. Testing the hypothesis in this study using multiple linear regression analysis.The result of this study indicate that social factors, affcet, and job fit no significant positive effect on the dependent variable. It means that the environmental conditions and feelings of users who do not support. Long – term consequences to take effect positive and significant. This is because employees feel technology useful information for the future. While the complexity and the facilitating conditions the negative and no significant. This is because the company’s environmental circumstances unfavorable utilization as well as individuals who find it difficult in the use of information technology.
PENGARUH KINERJA KEUANGAN DAN ISLAMIC GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA BANK SYARIAH Ferdyan Wana Saputra; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect the disclosure of social responsibility on Islamic banks in Indonesia. The measurement of social responsibility disclosure for Islamic banks to use the ISR Index issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is the international organization that regulates the Islamic financial institutions that exist throughout the world.Samples are included in the bank's Islamic banks, always doing social responsibility reporting in annual reports as well as assessing the level of disclosure of social responsibility for 2010-2014. Samples were selected using purposive sampling method and obtained 55 samples.The data used is secondary data, such as financial statements, annual reports, and ISR Index. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis.The results of this study showed that a measure of bank, age, size of bank's Shariah Board of Trustees and the size of the Board of Commissioners effect significantly against the disclosure of social responsibility on Islamic banks. Meanwhile, return on assets and return on equity has no effect significantly against the disclosure of social responsibility on Islamic banking.
ANALISIS PENGARUH RISIKO PEMBIAYAAN, RISIKO OPERASIONAL, DAN RISIKO LIKUIDITAS TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA TAHUN 2013-2017 Danar Maharudin; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Efficiency is instrument to measure bank’s performance. Efficiency of Islamic Banks  is determined by how well bankers in managing risk. This study measures efficiency level of Islamic Banks in Indonesia and the impact of financing risk, operational risk, and liquidity risk on efficiency. Efficiency is measured using Data Envelopment Analysis (DEA). The results show that efficiency level of Islamic Banks consists of : 83,3% for OTE, 92,8% for PTE, and 89,2% for SE. This result lasts for 5 years from 2013-2017. This study conducted using data from Islamic Banks that published annual report from 2013-2017. According to purposing sampling method, there are 11 Islamic Banks that meet the criteria. Data analysis method consists of : DEA Analysis, Descriptive Statistics, and Multiple Regression Analysis. The results from hypothesis test show that financing risk has negative significant impact on efficiency, operational risk has negative significant impact on efficiency, and liquidity risk has positive significant impact on efficiency level of Islamic Banks.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO LIKUIDITAS DAN KINERJA (Studi Kasus pada seluruh Perbankan Syariah di Indonesia) Estika Intan Annisa; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of liquidity risk on bank’s earning in Indonesia. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk. These factors are deposits, cash reserves, liquidity gap, and NPF.The sample selection using purposive sampling method. Purposive sampling method is a method of sampling based on certain criteria. The sample used in this study are 11 banks. The analysis technique used in this research is multiple linear regression. In addition, the hypothesis test used is the F statistic test and statistical test t. The classical assumption used in this study is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.The results of the F test states that the deposits, cash reserves, liquidity gap, and NPF jointly affect the bank’s earning. Results of t-test shows that deposits and cash reserves have positive but no significant effect on bank’s earning. Liquidity gap has a positive and significant effect on bank’s earning. And the last one, NPF has a negative but significant effect on bank’s earning.
Co-Authors Agung Dwi Susilo Anuttara Eka Dewi Larasati Asfa Haimana Faisyar Aviciena Zanjabil Barda Rajaza Musaif Capridiea Zoelisty Ceria Farela Mada Tantrika Chandra Dwi Setyawan Danar Maharudin Darwanto Darwanto Ega Dastentya Oktavia Eliezer Kurnia Aryapranata Ella Wijayanti Estika Intan Annisa Fauziyyah Hanum Ferdyan Wana Saputra Fikri AD, A Syihabul Fivtina Marbelanty, Fivtina Gandhi Agung Wibowo Hantoro Ksaid Notolegowo Hanum, Fauziyyah Iman, Amalia Nurul Intan Wijaya Karimatul Hidayah Khoiri, Anzal Huda M. Ihsan Atthaariq Mahendra, Abi Zidan Mochamad Choiri Muhamad Wildan Nur Hidayat Nisak, Saimatun Nizar Krisna Ardian Norman Alvi Tripambudi Nurlina Nurlina Nurul Khanifah Permana, Fafa Yushifa Priambodo, Luthfi Azhar Putri Ayu Noviyanti Qurotu Uyun Alpriyamah Rensi Permatasari Reza Adi Nugraha Ro'fah Setyowati Rosari, Anton Ryan Bayukresna Setyowati, Ro'fah Sifa Hayu Ramadhani Sugiyanto, Brigas Mahatmaloka Syahidan Afda Syamsuddin, Darussalam Ulfah Nofitasari Windu Tri Prasetio Zefrizal Nurdin, Zefrizal