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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEPATUHAN (COMPLIANCE BEHAVIOR) PEMBAYARAN ZAKAT PERDAGANGAN (Studi Kasus Pengusaha Muslim Batik di Kota Pekalongan Tahun 2017) Qurotu Uyun Alpriyamah; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analize factors that influencing zakah compliance behavior. According to the Theory of Reasoned Action (TRA) difined by Ajzen and Fisbein there are three factors likes attitude, subjective norm and intension that influencing compliance behavior. Using primary data from the questionnaires that was distributed to muslim Batik bussinessman in Pekalongan to examine their zakat compliance behavior. The data analized by multiple regression analysis using SPSS 20 for windows. The result of this study show that : (1) attitude toward behavioral intension to pay zakah is positively significant, (2) subjective norm toward intention to pay zakah is positively significant, (3) intension to pay zakah is positively significant toward zakah compliance behavior. And then (4) intension to pay zakah is significant as a mediator between the attitude and subjective norm toward zakah compliance behavior.
PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) Barda Rajaza Musaif; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection  methods  with a  closed  questionnaire  and  a  total  number  of  100  respondents  into  the research sample. The answer of closed questions that represent the observed variables were then being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role in giving positive perceptions toward tax rabate over zakat payments.  However, if seen from the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers  are  positive  significant  factor  for  growing  perceptions  toward  tax  rabate  over  zakat payments, but legal consciousness are not significant factor for growing perceptions toward   tax rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.
PENGARUH NILAI-NILAI ISLAM TERHADAP PENGUNGKAPAN SUKARELA TATA KELOLA PERUSAHAAN (Studi kasus pada perusahaan yang tercatat di JII 2016-2017) Muhamad Wildan Nur Hidayat; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate governance is an important for every company. There are many factor that influence voluntary corporate governance disclosure. This research examines the effect Islam values disclosure on voluntary corporate governance disclosure. In particular, this study examines whether companies that incorporate and disclose Islamic values in their business operations can explain the different levels of voluntary corporate governance disclosure.The data used as objects in this study are companies that have been registered at the Jakarta Islamic Index (JII) in 2016-2017 consisting of 76 data that were used as objects in this study, namely companies that have registered at the Jakarta Islamic Index (JII) in 2016-2017 which consists of 38 companies. This study uses a simple linear regression analysis method because it only has one dependent variable measured using the Corporate Governance Index (CGI) and one independent variable measured using the Islamic Values Disclosure Index (IVDI).From the results of this study it was found that disclosure of Islamic values had a positive effect on voluntary corporate governance disclosure. The higher the disclosure of Islamic values index score engage in higher the voluntary corporate governance disclosure index score.
PENGARUH RISIKO PEMBIAYAAN, PRIMARY RATIO, BOPO, OPPORTUNITY COST DAN RISIKO LIKUIDITAS TERHADAP MARGIN BANK UMUM SYARIAH DI INDONESIA Windu Tri Prasetio; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of bank margin’s components on bank margin. Those components consist of financing risk, primary ratio, BOPO, opportunity cost, and liquidity risk The population in this study consists of islamic banking Indonesia. Sampling method used is purposive sampling. By using the triwulan report of islamic banking consist of 11 banks during 2012-2014, total population of this study is 132. Linear reggression used to be analysis technique. The empirical result of this study show that financing risk has a possitive and significant effect to bank margin. While BOPO and primary ratio have a negative and significant effect on bank margin. Opportunity cost and liqudity risk have a positive but not significant effect to bank margin..
HUBUNGAN ANTARA STRUKTUR MODAL DAN KINERJA PERBANKAN SYARIAH DI INDONESIA Ryan Bayukresna; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

Capital Structure is an important component for finance company such as bank corporation. Because capital structure composition have an effect on company performance. This study aim to examine relationship between capital structure and performance islamic bank in Indonesia. Capital Structure was measured using capital ratio, short them funding, productive asset, overhead, asset size and risk. While performance of islamic bank variable measured using Return On Equity ratio.This study using secondary data of annual report and financial report that comes from entire population of listed islamic bank on Indonesia. Which has completed annual and financial report during 2010 until 2013. Sample Consist of 36 company listed during time observation. Method used for determine sample is purposive sampling method. Moreover, analytical method used is ordinary least square regression with SPSS.The result of this study showed that capital ratio, short term funding, overhead and size of asset have significant relationship with performance of islamic banks. Meanwhile, productive asset and risk doesn’t have significant relationship with performance of islamic banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERBANKAN SYARIAH DI INDONESIA Aviciena Zanjabil; 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 factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using  the  annual  report  of  each  Islamic  banking  between  2011  to  2013.  Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors.
Determinants of Intellectual Capital Performance (Empirical Study: Indonesian Syariah Bank 2010 – 2015) Karimatul Hidayah; Ade Adityawarman
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 1 JUNE 2017
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.v1i1.895

Abstract

The purpose of this research is to examine the determinants of Intellectual Capital performance in Indonesia’s syariah banks over the period 2010 – 2015. Multiple regression analysis is used to test the relationship between the independent variable and the dependent variable–intellectual capital performance. The value added intellectual capital (VAIC) developed by public is used to measure the intellectual capital performance in Indonesia’s syariah banks. Results indicate that market concentration level as the independent variable has a positive and significant relationship with the intellectual capital performance. The other independent variable, bank profitability and bank risk, has a negative influence to the intellectual capital performance. Meanwhile, barriers to entry in the corporate sector, bank size, and bank size are not significantly influencing the intellectual capital performance. There are several measurements of intellectual capital performance such as Pulic (VAIC), VAIC modification by Ulum (M-VAIC), or Tobin-Q. Those methods difference lower the research validity. This research may give information related to the determinants of intellectual capital performance for syariah banks in order to take it as the consideration in making operational decision. This research is the first research that tests the determinants of intellectual capital performance in Indonesia’s syariah banks over the period 2010 – 2015.
PENGARUH INDEPENDENSI, CROSS-MEMBERSHIP, DAN FREKUENSI RAPAT DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Bank Umum Syariah yang Terdaftar di BI Tahun 2014-2020) Sifa Hayu Ramadhani; Adityawarman1 Adityawarman1
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of independence, cross-membership, meetings frequency of Shariah Supervisory Board (SSB) and firm performance of Islamic Banks in Indonesia. Firm performance was measured by return on asset (ROA). This study uses the independent variables independence, cross-membership, and meetings frequency of SSB. The sample uses in this study is Islamic Bank listed on the Bank Indonesia during the period 2014-2020. The number of samples is 12 companies taken by purposive sample method. Analytical method of the study was linear regression, which previously passes the classic assumption test. The results indicates that the independence, cross-membership and meetings frequency of SSB has significant positive effect on ROA
Transaction Cost Analysis on The Financing of The Baitul Maal Wat Tamwil Ro'fah Setyowati; Darwanto Darwanto; Adityawarman Adityawarman; Hantoro Ksaid Notolegowo
Economica: Jurnal Ekonomi Islam Vol 12, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.9142

Abstract

The emergence of Sharia microfinance institutions (S-MFIs) BMT has become a hope for micro, small and medium enterprises (MSMEs) pertaining to the improvement of access to capital loans, business, and welfare of MSME entrepreneurs. This study delves deeper into ex-ante and ex-post transaction costs of the BMT financing scheme at MSMEs from the BMT side and formulates strategies for optimizing BMT financing schemes for MSMEs. Constituting the largest contributor to the overall transaction costs at MSMEs, In a bid to reinforce the financing process, the efficiency of ex-ante transaction costs for drafting and ex-post transaction costs for designing and implementing the BMT’s governance is required.
ANALISIS PENGARUH FDR, PEMBIAYAAN MURABAHAH, DAN NPF TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH (Studi Empiris Bank Umum Syariah di Indonesia Periode 2017-2020) M. Ihsan Atthaariq; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Finance to Deposit Ratio, murabahah financing, and Non Performing financing on the profitability (ROA) of Islamic Commercial Banks in Indonesia (case study of Islamic Commercial Banks in Indonesia in 2017-2020). The dependent variable used in this study is Return On Assets, while the independent variables of this study are Finance to deposit ratio, murabaha financing, and non-Performing Finance.The sample used in this study is Islamic Commercial Banks in Indonesia registered with the financial services authority (OJK) in 2017-2020 with predetermined criteria or samples taken using purposive sampling. The method of analysis in this study using panel data regression analysis.The results of this study indicate that there is a negative and significant effect of FDR, a positive and insignificant effect of murabahah financing, as well as a negative and significant effect of NPF on ROA of Islamic commercial banks in Indonesia in 2017-2020.
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