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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah YUME : Journal of Management ACCOUNTHIK : Journal of Accounting and Finance JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah Wahana Pendidikan Bulletin of Indonesian Islamic Studies

Wirman Wirman

Unknown Affiliation

Author-ID : 3248245

Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Social Sciences Other

Published : 33 Documents Claim Missing Document

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Analisis Perbandingan Pendapatan Asuransi Konvensional Dan Asuransi Syariah Yuliana Fitri; Wirman Wirman
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 3 (2021)
Publisher : Universitas Muhammadiyah Surabaya

AbstractThis research aims to analyze the revenue of Syariah insurance firm and conventional insurance firm as well as comparing both analyses to see the highest revenue between thoose two types od insurance firms. The result of this research is comparison method for revenue and claim to both types of insurance. The conclusion taken from the research is that conventional insurance and Syariah insurance are both perform well according to the indikator, but Syariah insurance is better than the conventional type.Keywords: revenue analysis, Syariah insurance, conventional insurance.Abstrak Penelitian ini bertujuan untuk menganalisis pendapatan pada pendapatan perusahaan asuransi syariah dan perusahaan asuransi konvensional, serta mambandingkan hasil kedua analisis tersebut untuk melihat pendapatan tertinggi dalam perbandingan kedua jenis perusahaan asuransi tersebut. Hasil dari penelitian ini berupa perbandingan hasil uji spss dengan metode sekriptik kuantitatif terhadap pendapatan dan klaim kedua asuransi tersebut. Sehingga kesimpulan yang dapat diambil dalam penelitian ini adalah kedua perusahaan asuransi tersebut dalam indikator baik namun asuransi syariah lebih unggul dari pada asuransi konvensional.Kata kunci: Analisis pendapatan, asuransi syariah, asuransi konvensional

Pengaruh FDR dan NPF terhadap Profitabilitas Bank Umum Syariah di Indonesia (Studi pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Periode 2012-2019) Qory Qurotulaeni; Wirman Wirman
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 3 (2021)
Publisher : Universitas Muhammadiyah Surabaya

AbstractThis study aims to determine the effect of Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) on Profitability (ROA) of Islamic Commercial Banks registered with the Financial Services Authority for the 2012-2019 period. Data analysis using multiple linear regression. The research method used is a descriptive quantitative approach. The sample used is 40 data, namely 5 Islamic Commercial Banks for a period of 10 years. Samples were taken using purposive sampling technique. Methods of data collection using documentation techniques. The results of this study indicate that FDR has no effect on Profitability (ROA). While NPF has an effect on Profitability (ROA). Simultaneously FDR and NPF affect profitability (ROA).Keywords: FDR, NPF, ROA, Islamic BankingAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Financing to Deposit Ratio (FDR) dan Non Perfoming Financing (NPF) terhadap Profitabilitas (ROA) Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan Periode 2012-2019. Data analisis menggunakan regresi linier berganda. Metode penelitian yang digunakan adalah penelitian deskriptif asosiatif pendekatan kuantitatif. Sampel yang digunakan sebanyak 40 data, yaitu 5 Bank Umum Syariah selama periode 10 tahun. Sampel diambil menggunakan teknik purposive sampling. Metode pengumpulan data menggunakan teknik dokumentasi. Hasil penelitian ini menunjukkan bahwa FDR tidak berpengaruh terhadap Profitabilitas (ROA). Sedangkan NPF berpengaruh terhadap Profitabilitas (ROA). Secara simultan FDR dan NPF berpengaruh terhadap profitabilitas (ROA)Kata kunci: FDR, NPF, ROA, Bank Syariah

Pengaruh Simpanan Wadiah Dan Beban Usaha terhadap Laba Bersih Pada Bank Umum Syariah (BUS) BUMN Periode 2010 - 2019 Siti Yuningsih Suteja; Wirman Wirman
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 3 (2021)
Publisher : Universitas Muhammadiyah Surabaya

AbstractThis study aims to determine the magnitude of the effect of wadiah savings and operating expenses on net income in state-owned banking. The research method used is verification descriptive analysis method with a quantitative approach. Determination of the sample using a non-probability sampling technique with a saturated sampling technique approach. The hypothesis of this study is that there is an effect of Wadiah Savings and operating expenses on net income at BUMN Islamic Commercial Banks (BUS) for the 2010-2019 period. The results of the t test show that partially Wadiah Savings has a positive and significant effect on Net Profit. while Operating Expenses partially have no effect on the Net Profit of BUMN BUS. And from the results of the f test, Wadiah Savings and Operating Expenses simultaneously have a positive effect on Net Profit. then the coefficient of determination test (R-Square) which shows that Wadiah Savings and Operating Expenses have a large enough influence on Net Profit of 55.8%, while the remaining 44.2% is influenced by variables not examined.Keywords: Wadiah Savings, Operating Expenses, Net ProfitAbstrakPada penelitian ini bertujuan untuk mengetahui besarnya pengaruh simpanan wadiah dan beban usaha terhadap laba bersih pada perbankan BUMN. Metode penelitian yang digunakan adalah metode analisis deskriptif verifikatif dengan pendekatan kauntitatif. Penentuan sampel menggunakkan teknik nonprobability sampling dengan pendekatan teknik sampling jenuh. Hipotesis dari penelitian ini yaitu terdapat pengaruh Simpanan Wadiah dan beban usaha terhadap laba bersih pada Bank Umum Syariah (BUS) BUMN periode 2010-2019. Hasil uji t menunjukkan bahwa secara parsial Simpanan Wadiah berpengaruh positif dan signifikan terhadap Laba Bersih. sedangkan Beban Usaha secara parsial tidak berpengaruh terhadap Laba Besih BUS BUMN. Dan dari hasil uji f, secara simultan Simpanan Wadiah dan Beban Usaha berpengaruh positif terhadap Laba Bersih. kemudian pada uji koefisien determinasi (R-Square) yang menunjukkan bahwa Simpanan Wadiah dan Beban Usaha terdapat pengaruh yang cukup besar terhadap Laba Bersih sebesar 55,8%, sedangkan sisanya yaitu sebesar 44,2% dipengaruhi oleh variabel yang tidak diteliti.Kata kunci: Simpanan Wadiah, Beban Usaha, Laba Bersih

Analisi Pembiayaan Berbasis Bagi Hasil dan Rasio BOPO Pada Perbankan Syariah Di Indonesia Wirman Wirman
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this study analyzes the factors that influence the financing volume-based profit-sharing and ROA ratio of the disclosure, the period January 2011 to December 2015. The dimensions were measured Third Party Fund (DPK) with an indication of the measurement scale ratio of the natural logarithm number of third party deposits, Profit by indications measurement scale ratio ROA, NPF (Non Performing Financing).The methodology used is panel da ta analysis using multiple linear regression. Of this study obtained a conclusion that the financing-sharing based on Islamic Banks (BUS) and Sharia influenced significantly by variable Third Party Funds (postitif / received), a variable profit (positive / received), the variable funding jammed / NPF ( Positive / received), variable Ratio ROA (positive / received), simultaneously Third Party Funds, Income and Rate NPF significant effect (positive / received). The financing-sharing based on Bank Financing Sharia significantly influenced by variables Third Party Funds (postitif / received), a variable profit (positive / received), the variable funding jammed / NPF (positive / received), variable Ratio ROA (positive / received), simultaneously Third Party Funds, Income, and NPF significant effect (positive / received).

PENGARUH CAPITAL ADEQUACY RATIO (CAR), BOPO, FINANCING TO DEPOSIT RATIO (FDR), DAN NON PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSET (ROA) BANK SYARIAH (Studi Kasus Pada Bank Umum Syariah yang Terdaftar di OJK Periode 2016-2020) Sayyidati Mutmainnah; Wirman Wirman
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3617

This study has a purpose, namely to find out and analyze the effect of CAR, BOPO, FDR, and NPF on ROA at Islamic Commercial Banks registered with the Financial Services Authority for the 2016-2020 period. The population used in this study were 14 Islamic Commercial Banks and 8 samples were taken using purposive sampling method. The results of the tests that have been carried out are that CAR, BOPO, FDR, and NPF simultaneously have a significant effect on ROA. Meanwhile, for the partial test results, NPF and BOPO have a negative effect on ROA and CAR and FDR have no effect on ROA.

Pengaruh Pembiayaan Murabahah dan Musyarakah terhadap Profitabilitas (Studi pada Bank BTPN Syariah Periode Juni 2019-September 2020) Yonaya Salma; Wirman Wirman
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 3 (2022)
Publisher : Universitas Muhammadiyah Surabaya

This study aims to examine: (1) The Effect of Murabahah Financing on Profitability (ROE) (2) The Effect of Musyarakah Financing on Profitability (ROE). This study uses secondary data, the population in this study is the BTPN Syariah Bank. The data used is drived from the quarterly financial statements of BTPN Syariah Bank for the period June 2019 – September 2020. The sampling technique in this study is multiple linear, regression, and test the classical assumption of nor- mality test, multikoloniaritas, heteroksidasitas, and autokorolation, while proving the hypothesis of determination R2, F statistical test, and the test T statistic. The result show that murabahah financing variable (X1) is negative value and has no effect on ROE (Y). While musyarakah financing variable (X2) is positive value and has no effect on ROE (Y).

Analisis Penerapan Akuntansi Syariah Terhadap Pembiayaan Murabahah Berdasarkan PSAK No. 102 Pada PT. Bank BCA Syariah Regita Azkia Putriadi; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 24 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study aims to determine the suitability of the application of murabahah financing accounting at PT. Bank BCA Syariah Bekasi Branch to Statement of Financial Accounting Standards Number 102 concerning Murabahah Accounting. This type of research is a qualitative descriptive research that describes and explains the application of the murabahah system in Islamic banking. The data sources used by the author are direct data sources (primary data) and indirect data sources (secondary data). The data collection technique in this study was field research, namely field data collection through documentation and interviews. In this research, the writer uses comparative analysis method. The comparative analysis method is a problem solving method or procedure that is studied by comparing the accounting applied to iB mortgage financing using a murabahah contract based on PSAK 102 at PT Bank BCA Syariah Bekasi Branch.

Analisis Pengakuan Akuntansi Sistem Bagi Hasil Atas Pembiayaan Akad Mudharabah Berdasarkan PSAK 105 Salsa Mey Lenzya; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 24 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The purpose of this study is to find out how it works and to identify the accounting recognition of the revenue sharing system for Mudharabah financing at BMT Fajar Bekasi branch, in order to determine whether the accounting recognition for mudharabah financing with Futures Mudharabah Savings products at BMT Fajar is in accordance with PSAK 105 or not. The method used in this study is to use descriptive qualitative research. The type of data used is secondary data, data in the form of articles, as well as scientific writing, journals, research reports, sources that can be obtained from the internet related to this study, as well as library books relevant to this research. The data collection technique was spelled out by using data trigulation which was obtained by observation, interviews and also using literature studies and library research. The analysis used by researchers is deductive analysis.

Analisis Penentuan Nisbah Bagi Hasil Pembiayaan Musyarakah Pada PT Bank Syariah Mandiri Dony Firmansyah Arizal Gustavo; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 1 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The purpose of this research is to analyze the determination of profit sharing ratios for musyarakah financing at PT. Branch Office of Bank Syariah Mandiri Karawang. This study uses descriptive research with a study case design. The data sources used in this study are direct data sources (primary data) and indirect (secondary data). In this study primary data was obtained through interviews with collaborators regarding musyarakah funds, while the secondary data in this study may be in the form of books, reports related to musyarakah contract transactions, as well as other sources related to research. The methods used are observation, interviews and documentation.

Analisis Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Rasio Profitabilitas (ROA) Return On Asset Juan Marshaputra; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 3 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The research writing has the aim of seeing and analyzing how an influence of mudharabah financing and musyarakah financing at PT Bank Syariah Indonesia Tbk on profitability with the variable studied is Return On Asset (ROA). This study uses financial statement data every month taken in the 2018-2021 timeframe published at www.ojk.go.id. This research for independent variables (X) includes: Mudharabah Financing and Musyarakah Financing. The use of the dependent variable (Y) of this study is Return On Asset (ROA) which is processed by descriptive statistical methods, multiple linear regression analysis, simultaneous test (F test) and partial test (t test) and the data is processed using SPSS 22 software. The results of the t test found that mudharabah financing has no effect on the Return On Asset ratio but the X2 variable, namely musyarakah financing, has the result of affecting the bank's Return On Asset. Test simultaneously or together the 2 variable financing affects the Return On Asset of PT Bank Syariah Indonesia.

Co-Authors Adhityo Dwi Nugraha Alipah Alipah Alivia Nurhasanah Alya Suci Faridhah Safitri Andika Yanuar Ramadani Anggi Aulia Putri Diah Ayu Nawang Wulan Dony Firmansyah Arizal Gustavo Ervina Aulia Budiman Firdaus Ananta Ababiel Gina Sonia Inka Triya Septiyani Dewi Intan Arba S Juan Marshaputra Khoidir Khoidir Lala Apriani Meyliani Anggie S Nabila Amini Nisrina Hasna Luthfitah Qory Qurotulaeni Rabiahaladawiyah Rabiahaladawiyah Rani Maylinda Regita Azkia Putriadi Rica Octavia Trinanda Rika Amelia Salsa Mey Lenzya Sayyidati Mutmainnah Siti Hajar Siti Nuraminah Siti Yuningsih Suteja Syntia Priyandini Wida Ayu Ningsih Yonaya Salma Yuliana Fitri Zaitun Saftia

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