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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Teknik International Journal of Applied Business Research Amwaluna Jurnal Ekonomi dan Keuangan Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Share: Jurnal Ekonomi dan Keuangan Islam Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance Prosiding Seminar Nasional Pengabdian Masyarakat

Iwan Setiawan

Associate Professor, Department Of Accounting, Politeknik Negeri Bandung, Indonesia.

Author-ID : 3221032

Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Analisis Hubungan CAR dan SIZE Terhadap FDR dan Pengaruhnya Terhadap Kinerja Perbankan Syariah di Indonesia Yeni Hartini Herawati; Leni Nur Pratiwi; Iwan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of the CAR and Firm Size variables on bank liquidity as measured by ROA and determine the effect of FDR on the financial performance of Islamic banks as measured by ROA in Islamic banking in Indonesia for the 2015-2019 period. In this study, the data sample used was selected through a purposive sampling method with data taken from secondary data, namely the annual report of Islamic banks for the 2015-2019 period and the sample in this study used 11 Islamic Commercial Banks. This study uses the method of Descriptive Analysis and Path Analysis using the Eviews 9 and WarpPLS 7.0 applications as analytical tools. The results of this study are CAR has no effect on FDR, Firm Size has a negative and significant effect on FDR and FDR has a positive and significant effect on ROA.

Dampak Kinerja Keuangan Lembaga Zakat Terhadap Tingkat Kemiskinan Melalui Penyaluran Zakat Fitri Auliani; Iwan Setiawan; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was conducted to analyze the financial performance of zakat institutions. Then how does the financial performance affect the level of zakat distribution and its impact on the poverty level in Indonesia in 2012 - 2019. The results of this study indicate that the financial performance of zakat institutions is still not effective and efficient enough. The activity ratio and the liquidity ratio have a significant negative effect on the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the distribution of zakat. The activity ratio and the liquidity ratio have a significant negative effect on the poverty level through the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the level of the poor through the distribution of zakat.

Analisis Efisiensi Pengelolaan Zakat dengan Metode Super Efisiensi Data Envelopment Analysis (DEA) pada LAZ Mizan Amanah Nadhifah Salsabila Firdaus; Radia Purbayati; Iwan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Zakat Organizations have important roles in creating the goals of Zakat Management as stated in Law No. 23 of year 2011, namely to increase the effectiveness and efficiency zakat management for improving social welfare and poverty alleviation. The goal of this research is to analyze the efficiency of zakat management in LAZ Mizan Amanah 2012-2019 period. The research uses descriptive quantitative and qualitative methods with a case study approach. Meanwhile, the analysis technique used is Super Efficiency Data Envelopment Analysis (DEA). The input variables used are personnel costs, socialization costs, and operational costs. Whereas the output variables are the amount of zakat received and the amount of zakat distribution. The results showed that 5 (five) of the 8 (eight) DMU observed were efficient. The first rank with the highest efficiency value was obtained by DMU Mizan 2015. The inefficiency that occurs in DMU is caused by high personnel costs and operational costs, as well as the nonoptimal zakat’s accumulation and distribution.

Analisis Pengaruh Faktor Internal dan Eksternal terhadap Non-Performing Financing pada Bank Pembiayaan Rakyat Syariah di Indonesia Nisa Arinda; Iwan Setiawan; Fifi Afiyanti Tripuspitorini
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Besarnya rasio Non-Performing Financing (NPF) pada BPRS menjadi hal yang perlu diperhatikan mengingat BPRS memiliki peran yang penting dalam menggerakan perekonomian sektor riil dalam skala mikro karena menargetkan Unit Usaha Kecil Menengah (UMKM) sebagai objek pembiayaannya. Tingginya nilai NPF menunjukan indikator ketidakberhasilan bank tersebut dalam mengelola dana yang disalurkan pada masyarakat. Faktor internal berupa Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR), serta faktor eksternal berupa indikator makroekonomi seperti Inflasi dan BI-Rate. Penelitian ini bertujuan untuk mengetahui bagaimana faktor-faktor tersebut mempengaruhi pembiayaan macet (NPF) yang terdapat pada BPRS di Indonesia. Penelitian menggunakan data sekunder dengan metode analisis regresi linear berganda. Sampel data merupakan data keuangan bulanan BPRS di Indonesia pada Statistik Perbankan Syariah periode Januari 2015-Desember 2020. Hasil penelitian ini menyimpulkan bahwa faktor-faktor internal BPRS seperti CAR dan FDR berpengaruh signifikan negative terhadap NPF pada BPRS di Indonesia. Faktor eksternal berupa Inflasi berpengaruh signifikan positif terhadap NPF pada BPRS di Indonesia, sedangkan BI-Rate tidak berpengaruh terhadap NPF pada BPRS di Indonesia.

Pengaruh Kebijakan Modal Kerja terhadap Profitabilitas dan Nilai Perusahaan yang Terdaftar pada Jakarta Islamic Index Andzar Izzurrahman; Mochamad Edman Syarief; Iwan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

In this study, working capital policies measured by Working Capital Investment Policy (WCIP) and Working Capital Financing Policy (WCFP) affect the corporate performance (profitability and goodwill) of nine companies included in the Jakarta Islamic Index (JII). We are investigating the impact. Listed during the period 2014-2020. The analysis tool used is a descriptive statistical and path analysis method using the software program WarpPLS 7.0. The data used is obtained in the form of secondary data from the website www.idx.com and also refers to literature and references to previous studies. As a result, investment policy (WCIP) did not affect profitability, and financing policy (WCFP) did affect profitability, but profitability itself did not affect goodwill. Partially investment and financing policies (WCFP) affected goodwill. .. This study focuses on the company's current assets and liabilities, as it focuses on the working capital policy that the company uses to carry out its business.

Determinan Nilai Perusahaan Manufaktur pada Indeks Saham Syariah Indonesia Fifi Afiyanti Tripuspitorini; Iwan Setiawan; Mochamad Edman Syarief; Setiawan Setiawan; Aditya Dais Gumara; Tiara Putie Purwitasari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1765

This study aims to determine the effect of financial performance consisting of Total Assets Turnover (TATO), Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and macroeconomic factors consisting of inflation, interest rates, and the exchange rate against the value of manufacturing companies on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. Firm value variable is proxied using Tobin's Q ratio. The research method used is descriptive-quantitative method using multiple linear regression analysis techniques. The research object used is financial performance, macroeconomic factors, and the value of manufacturing companies with secondary data derived from data from the Indonesia Stock Exchange (IDX), the Central Statistics Agency (BPS), Bank Indonesia, and the Financial Services Authority (OJK). The research subjects used are manufacturing companies that are included in ISSI with a total sample of 76 companies that have met the criteria for selecting samples using the purposive sampling method. Hypothesis testing was carried out by path analysis using the WarpPLS 7.0 program. The results showed that TATO, ROA, and interest rates had a significant positive effect on the value of manufacturing companies listed on ISSI; CR, DER, and the dollar exchange rate have a significant negative effect on the value of manufacturing companies listed on ISSI; and inflation has no effect on the value of manufacturing companies listed on ISSI.

Pengaruh Kinerja Keuangan dan Good Corporate Governance terhadap Potensi Kebangkrutan Bank Muamalat Indonesia Sinta Puspita Dewi; Iwan Setiawan; Ruhadi Ruhadi
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3847

This study aims to examine the effect of financial performance and GCG variables represented by the presence of the Sharia Supervisory Board on the potential for bankruptcy of Bank Muamalat Indonesia. The type of data used is secondary data sourced from financial statements and corporate GCG reports using multiple linear analysis data analysis methods with data processing tools using EViews 10 software. The results of this study indicate that NPF has a significant negative effect, FDR has a significant negative effect, and CAR has a significant negative effect. significant positive on the potential for bankruptcy of Bank Muamalat Indonesia, then the presence of DPS also has a significant effect. positive effect in reducing the risk of bankruptcy.

Pengaruh DPK, FDR, NPF, dan SBIS Terhadap Pembiayaan UMKM pada BUS di Indonesia Anisa Galih Wulandari; Iwan Setiawan; Ade Ali Nurdin
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3879

This study aims to determine the effect of TPF, NPF, FDR and BICS on MSME financing in the observation period, namely January 2014-September 2021.The analytical method used in this study is used in this study is multiple linear regression analysis using the eviews 12 program. The results show that TPF, NPF, FDR and SBIS simultaneously have a significant effect on MSME financing at Islamic Commercial Banks in Indonesia for the period January 2014 - September 2021. And the DPK variable, FDR, NPF and SBIS have a positive partial influence on the financing of Micro, Small and Medium Enterprises at Islamic Commercial Banks in Indonesia for the period January 2014 - September 2021.

Prediksi Kebangkrutan Menggunakan Altman Z-Score dan Zmijewski pada PT Prasidha Aneka Niaga Tbk Periode 2014-2018 Widya Saviera Putri; Iwan Setiawan; Benny Barnas
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2335

The growth of the company listed on the IDX is experiencing the highest achievement as the most listed exchange of IPO in the ASEAN region. The fluctuation of the profit generated by PT. Prasidha Aneka Niaga Tbk. which tends to suffer losses in the year of research, the research aims to predict bankruptcy at PT. Prasidha Aneka Niaga Tbk. using the Altman Z-Score and Zmijewski method. The method of study that was used is a descriptive method. The data used is based on the annual financial report. The results showed that bankruptcy predictions using the Altman model of the company's Z-Score were in the grey area and had potential bankruptcy category. While bankruptcy predictions using Zmijewski the company is in a healthy category. Based on the said calculations, the company has produced different results, but judging from the ratio of each model the company is in position of vigilant bankruptcy.

Penilaian Efisiensi Pengelolaan Modal Kerja dan Kinerja Keuangan pada PT Duta Pertiwi Nusantara Tbk Rina Rahmawati; Iwan Setiawan; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2500

This research aims to assess the efficiency of working capital management and the financial performance condition of PT. Duta Pertiwi Nusantara Tbk period 2014-2018. This type of research is descriptive of quantitative, using secondary data from the balance sheet and income statements. Data analysis techniques with source analysis and use of working capital and analysis ratio. The results of the research, analysis of the sources and the use of working capital, are not fully efficient because there are increases and decreases in working capital followed the fluctuations in the ratio profitablitas. Liquidity ratio fluctuates, the ratio is high above the industry general ratio standard, it is not fully efficient and the financial performance is overly liquid. Activity ratios and profitability ratios fluctuate and also tend to decline, the ratio is still low below the industry general ratio standard, so according to activity ratios and profitability ratios it is not efficicent and financial performance less good.

Co-Authors Aditya Dais Gumara Ainun Nuraisiah Amalia Nur Azizzah Andzar Izzurrahman Anisa Galih Wulandari Anisa Nurjanah Anneke Iswani Ahmad Arwan Gunawan Aryani, Sania Nisa Barnas, Benny Barnas, Benny Dadang Hermawan Dedi Nono Suharno Diharpi Herli Setyowati Djoni Djatnika Ega Risti Safany Fadhillah Syahba Adrisa Fifi Afiyanti Fifi Afiyanti Fitri Auliani Framesa Januari Rahmah Hasbi Assidiki Kristianingsih Kristianingsih Leni Nur Pratami Leni Nur Pratiwi Lisa Erliana Marwan Marwah Nur Al-Zauqi Maulana Dzakkiansyah Mayasari, Ine Mega Aulia Mulindra Mochamad Iqbal Aulia Nadhifah Salsabila Firdaus Nafisha Oktaviani Lutfi Nisa Arinda Novianty, Ira Nurdin, Ade Ali Pakpahan, Rosma Purbayati, Radia Radia Purbayati Refi Maulida Sari Renanta Ivana Nanda Rusmawan Rina Nurmalina Rina Rahmawati Ruhadi Ruhadi Ruhana, Nafisah Sahroni, Putri Rizki Sari, Ricka Wulan Setiawan Setiawan Sinta Puspita Dewi Sudjana Sudjana Syarief, Mochamad Edman Teti Sofia Yanti Teti Sofia Yanti Tiara Putie Purwitasari Tripuspitorini, Fifi Afiyanti Via Muthmainnah Luthfi Widya Saviera Putri Yeni Hartini Herawati Yeti Apriliawati, Yeti

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