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Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Profitabilitas Dengan Dana Pihak Ketiga Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia Nabilla Septhiani; Tripuspitorini, Fifi Afiyanti; Hadiani, Fatmi
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6028

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana Dewan Pengawas Syariah (DPS), dengan mempertimbangkan ukuran, frekuensi rapat, rangkap jabatan, latar belakang pendidikan, dan keberadaan anggota wanita, mempengaruhi profitabilitas Bank Umum Syariah yang diukur melalui return on assets (ROA) dan return on equity (ROE). Pengaruh ini juga dimoderasi oleh Dana Pihak Ketiga. Penelitian ini mencakup Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dari tahun 2013 hingga 2022, dengan sampel terdiri dari 16 bank syariah. Data yang dianalisis berasal dari laporan tahunan bank tersebut dan menggunakan metode kuantitatif dengan analisis regresi data panel untuk mengkaji hubungan antar variabel. Hasil penelitian menunjukkan bahwa secara individual, frekuensi rapat dan latar belakang pendidikan anggota DPS memiliki pengaruh terhadap profitabilitas bank. Namun, ukuran DPS, rangkap jabatan, keberadaan wanita dalam DPS, serta interaksi DPS dengan Dana Pihak Ketiga, tidak menunjukkan pengaruh yang signifikan terhadap profitabilitas.
Risk Profile, Good Corporate Governance, Earning, dan Capital dalam Memprediksi Financial Distress pada Bank Umum Syariah di Indonesia Tri Lestari, Hesti; Setiawan, Setiawan; Afiyanti Tripuspitorini, Fifi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.39 KB) | DOI: 10.29407/jae.v5i2.13809

Abstract

Islamic banks have an important role in every country including Indonesia. The bank aims to maintain economic growth and stability in national finance. This study analyzes and measures the application and capability of the RGEC (Risk, GCG, Earning, Capital) Method in a risk-based Bank Rating (RBBR) approach in predicting financial distress in Sharia Commercial Banks in Indonesia for the 2014-2017 period. Variables studied were Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) , Good Corporate Governance (GCG), Return On Assets (ROA), and Capital Adequacy Ratio (CAR). The results of the study indicate that the RGEC method can be applied and is able to predict financial distress in Islamic commercial banks with Dicriminant Analysis and the accuracy of classification using the Press’Q Statistic.
The Effect Of Financing To Deposit Ratio, Financing Restructuring And Foreclosed Collateral On The Level Of Problem Financing In Islamic Commercial Banks In Indonesia In The Period 2019-2023 Pujastuti, Deti; Tripuspitorini, Fifi Afiyanti; Nugraha, Muhamad Arif
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6575

Abstract

Islamic Commercial Banks have faced complex challenges in recent years, such as the covid-19 pandemic, market dynamics, economic instability, and commodity price fluctuations, which have affected their intermediation function. Non-performing financing (NPF) remains one of the primary risks. This study analyzes the effect of Financing-to-Deposit Ratio (FDR), financing restructuring, and Foreclosed Collateral (AYDA) on the NPF level at Islamic Commercial Banks in Indonesia for the period 2019–2023. Descriptive quantitative methods are used with secondary data from quarterly reports through documentation techniques and literature studies. Panel data regression analysis was applied to a sample of five banks in this study. The results of the study indicate that financing restructuring and foreclosed collateral have a significant effect on non-performing loans, while FDR does not have a significant effect. Simultaneously, FDR, financing restructuring and foreclosed collateral have a significant effect on non-performing financing. This study is expected to contribute to Islamic commercial banks' strategies in managing financing risks in reducing non-performing financing.
Empowering Islamic Bank Customers in the Digital Age: The Impact of Financial Literacy on Satisfaction and Marketing Perception Afiyanti Tripuspitorini, Fifi; Setiawan; Imam Fadhilah, Fathur; Muhammad Tribuana, Fizar
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the role of financial literacy in increasing customer satisfaction with Islamic bank marketing strategies in the digital era. The development of digital technology has changed the landscape of the banking industry, including the implementation of digital service-based marketing strategies. Financial literacy is an important factor in helping customers understand banking products and services, especially in the context of compliance with sharia principles. This research uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method through the SmartPLS application. The research sample consisted of 174 respondents who are users of Islamic bank digital services in Indonesia. The results showed that financial literacy has a positive and significant effect on customer satisfaction but has no direct effect on perceptions of digital marketing strategies. In addition, customer satisfaction is proven to fully mediate the relationship between financial literacy and perceptions of digital marketing strategies of Islamic banks.
Dimensi Risiko bagi Konsumen dalam Membeli Produk Halal Setiawan, Setiawan; Setyowati, Diharpi Herli; Tripuspitorini, Fifi Afiyanti
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2020): Amwaluna : Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v4i1.8081

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui berbagai risiko yang dapat mempengaruhi keputusan membeli produk halal. Untuk memperoleh data penelitian digunakan data primer dengan cara menyebar angket kepada responden yang tersebar di Kota Bandung. Alat analisis yang digunakan adalah dengan menggunakan SEM-PLS dan dibantu software SmartPLS. Hasil penelitian menunjukkan bahwa risiko kesehatan dan risiko waktu secara signifikan berpengaruh terhadap keputusan membeli produk halal. Sedangkan secara simultan diketahui bahwa seluruh variabel independen yaitu sebesar 39,3 persen dapat menjelaskan keputusan membeli produk halal.
The Effect of Premium Income and Investment Returns on the Underwriting of Tabarru Funds in Sharia Insurance Companies in Indonesia for the 2019–2023 Period Muharomah, Jamilah; Tripuspitorini, Fifi Afiyanti
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6752

Abstract

This study aims to analyze the effect of premium income and investment returns on the underwriting of tabarru funds in sharia life insurance companies in Indonesia during the period 2019–2023. The background of this research is the decline in the growth of sharia insurance assets due to the Covid-19 pandemic which causes an imbalance between increased premium income and decreased investment returns. Data was obtained from the annual financial statements of 15 sharia life insurance companies selected through purposive sampling from 30 companies registered with Sharia Insurance Association (AASI). The method used is panel data regression analysis. The results of the study show that both partially and simultaneously, premium income and investment returns have a positive and significant effect on the underwriting of tabarru funds. This research is expected to support a more optimal management of tabarru funds and in accordance with sharia principles.
Comparative Analysis of ROA, ROE, and GDP on Stock Returns in Sharia and Non-Sharia Food & Beverage Firms Prasetyo, Bintang Dwi; Tripuspitorini, Fifi Afiyanti; Purbayati, Radia; Kusnadi, Hani Kustyanti; Nuzul, Dinda Amanda Ainun
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6778

Abstract

This study examines the comparative influence of Return on Assets (ROA), Return on Equity (ROE), and Gross Domestic Product (GDP) on stock returns in sharia-compliant and non-sharia food and beverage companies listed on the Indonesia Stock Exchange (IDX) and the Indonesia Sharia Stock Index (ISSI) from 2020 to 2023. Using a quantitative descriptive method, the research applies panel data regression analysis with EViews 12 on secondary data obtained from annual reports and the Central Statistics Agency (BPS). The study sample comprises 10 sharia and 8 non-sharia companies selected through purposive sampling. The findings show that for sharia companies, ROA significantly affects stock returns, while ROE and GDP do not. In contrast, for non-sharia companies, none of the variables significantly affect stock returns. These results indicate a divergence in stock return determinants based on the company’s sharia status. The study provides insights for investors and companies in managing financial performance and investment decisions.
DRIVERS OF CUSTOMER SATISFACTION IN ISLAMIC MOBILE BANKING: AN ANALYSIS OF SERVICE QUALITY, EASE OF USE, TRUST, AND ISLAMIC MARKETING ETHICS IN INDONESIA Tripuspitorini, Fifi Afiyanti; Rahmawati, Dina Alya; Ibtisamah, Rana
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6791

Abstract

The rapid evolution of digital technology has transformed banking services, with Islamic banks leveraging mobile banking innovations to meet customer needs while adhering to sharia principles. This study investigates the influence of service quality, ease of use, trust, and Islamic marketing ethics on customer satisfaction among mobile banking users in Islamic banks in Indonesia. Employing a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS), data were collected from 55 Islamic bank mobile banking users via an online questionnaire. The measurement model confirmed the validity and reliability of all indicators, with discriminant validity established through the Fornell-Larcker criterion. The structural model revealed that the variables collectively explain 70.1% of the variance in customer satisfaction, with a Goodness of Fit (GoF) value of 0.722 indicating a robust model fit. Hypothesis testing demonstrated that ease of use and trust significantly and positively influence customer satisfaction, whereas service quality and Islamic marketing ethics showed no significant effect. These findings suggest that Islamic banks should prioritize user-friendly mobile banking interfaces and foster trust through secure systems and sharia compliance to enhance customer satisfaction. This study offers valuable insights for Islamic banks aiming to align technological advancements with ethical principles to elevate customer experiences.
Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.
Co-Authors Abdul Azid Aditya Dais Gumara Aida Azmi Nabila Aldiansyah Aldiansyah Anisa Herdian Anisa, Linda Sri Armansyah M. Sarusu Arry Irawan, Arry Arwan Gunawan Barnas, Benny Barnas, Benny Dadang Hermawan Dahtiah, Neneng Diharpi Herli Setyowati Dinda Siti Nur'ainiyyah Djoni Djatnika Ega Risti Safany Endang Hatma Juniwati ENI ENDARYATI Fauziah Salma Febrin Ayu Salsabila Hadiani, Fatmi Hani Nuraeni Hanna Arsyanti Hasbi Assidiki Mauluddi Ibtisamah, Rana Imam Fadhilah, Fathur Ishak, Jouzar Farouq Iwan Setiawan Julia Loviana Pratiwi Kristianingsih Kristianingsih Kusnadi, Hani Kustyanti Linda Sri Anisa Linda Sri Mulyati Listy Septia Cahyani Mochamad Umar Mai Muhamad Arif Nugraha Muhammad Tribuana, Fizar Muharomah, Jamilah Mutiara Septiani Tasya Nabilah Haeronisa Nabilla Permata Suci Nabilla Septhiani Nadiya Zahra Rahmatullah Nanda Juliana Setiawan Nisa Arinda Novianty, Ira Nurdin, Ade Ali Nuzul, Dinda Amanda Ainun Pakpahan, Rosma Prasetyo, Bintang Dwi Pujastuti, Deti Purbayati, Radia R. Azky Afina Fasa Radia Purbayati Rahmawati, Dina Alya Rani Putri Kusuma Dewi Reni Nuraeni Riauli Susilawaty Hutapea Ruhana, Nafisah Salma Maisa Salma Nabila Mustika Sari, Ricka Wulan Sekar Putri Yuandra Setiawan Setiawan Setiawan Setiawan Setiawan Setiawan, Nanda Juliana Setyowati, Diharpi Herli Shalsyabilla Kasandra Midfi Shella Salsabila Dwi Astuti Syarief, Mochamad Edman Tamara, Destian Arshad Darulmalshah Teti Sofia Yanti Tiara Putie Purwitasari Tiara Putie Purwitasari Tjetjep Djuawarsa Tjetjep Djuwarsa Tri Lestari, Hesti Vivi Kumalasari Subroto Wika Hasna Asyifa Yanti Rufaedah, Yanti