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Pengaruh Corporate Social Responsibility Terhadap Citra Perusahaan dan Loyalitas Nasabah Bank Muamalat di Surabaya Tiara Anindya Virana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 4, No 1 (2019)
Publisher : Universitas Muhammadiyah Surabaya

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh CSR terhadap citra perusahaan dan loyalitas nasabah bank Muamalat di Surabaya. Penelitian ini menggunakan kuesioner dalam pengumpulan data primer dan pendekatan kuantitatif dengan menggunakan Path Analysis. Jumlah sampel yang digunakan adalah 30 nasabah yang telah menjadi nasabah Bank Muamalat minimal 1 tahun. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh langsung secara signifikan terhadap Loyalitas nasabah, namun CSR berpengaruh signifikan terhadap Loyalitas melalui variabel citra perusahaan. Kata Kunci : CSR, Loyalitas, Citra Perusahaan

Determinan Kesuksesan Sistem Informasi Akuntansi: Studi Persepsional di Lembaga Pendidikan Dasar Muhammadiyah Virana, Tiara Anindya; Sutopo, Bambang
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.912

This study aims to identify the factors that influence the success of Accounting Information Systems (AIS) in Muhammadiyah primary education institutions.The perceptual approach is used to measure the opinions of AIS users. The research method used was a survey through questionnaires distributed to 100 respondents from various Muhammadiyah elementary schools in Surabaya city. Data analysis was conducted using descriptive statistical methods and Partial Least Square to identify the main factors of AIS success. The results showed that information quality had no significant effect on satisfaction and use of accounting systems, while service quality also had no significant effect on satisfaction and system quality had no significant effect on the use of accounting information systems. This study provides recommendations for improving accounting information systems in basic education institutions and provides practical insights by providing theoretical insights into the key factors that influence the successful implementation of such systems.

Pendampingan Penentuan Harga Pokok Produksi dengan Metode Full Costing Pada UMKM Camilan Anugerah Surabaya Sunarwati, Novi; Sa'diyah, Halimatus; Roosmawarni, Anita; Virana, Tiara Anindya
Humanism : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v5i1.20595

Abstrak Permasalahan yang sering dihadapi oleh UMKM saat ini kebanyakan terkait penentuan harga pokok produksi yang tidak sesuai. Adakalanya penentuan harga pokok produksi oleh UMKM lebih murah dan ada yang kemahalan dari harga pasar. Hal ini mengakibatkan sulit berkembangnya UMKM dalam persaingan dunia bisnis. Dengan adanya pengabdian ini bertujuan untuk melakukan pendampingan penetapan harga pokok produksi dengan metode full costing. Pendampingan dilakukan secara langsung yaitu menjelaskan, memaparkan dan menghitungkan perhitungan harga pokok produksi pada produk keripik pisang, keripik tempe dan carang mas dengan metode full costing per satu kali produksi. Hasil pengabdian didapatkan informasi perhitungan harga pokok produksi setiap unit menurut UMKM pada keripik pisang sebesar Rp 7.794, keripik tempe sebesar Rp 6.588 dan carang mas sebesar Rp 4.081. Perhitungan harga pokok produksi setiap unit menurut full costing pada keripik pisang sebesar Rp 8.799, keripik tempe sebesar Rp 7.632 dan carang mas sebesar Rp 4.764. Harga yang disarankan untuk perhitungan harga pokok produksi yaitu berdasarkan metode full costing dengan keuntungan lebih maksimal. Kata Kunci: harga pokok produksi, metode full costing, UMKM

Pendampingan Penentuan Harga Pokok Produksi dengan Metode Full Costing Pada UMKM Camilan Anugerah Surabaya Sunarwati, Novi; Sa'diyah, Halimatus; Roosmawarni, Anita; Virana, Tiara Anindya
Humanism : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v5i1.20595

Abstrak Permasalahan yang sering dihadapi oleh UMKM saat ini kebanyakan terkait penentuan harga pokok produksi yang tidak sesuai. Adakalanya penentuan harga pokok produksi oleh UMKM lebih murah dan ada yang kemahalan dari harga pasar. Hal ini mengakibatkan sulit berkembangnya UMKM dalam persaingan dunia bisnis. Dengan adanya pengabdian ini bertujuan untuk melakukan pendampingan penetapan harga pokok produksi dengan metode full costing. Pendampingan dilakukan secara langsung yaitu menjelaskan, memaparkan dan menghitungkan perhitungan harga pokok produksi pada produk keripik pisang, keripik tempe dan carang mas dengan metode full costing per satu kali produksi. Hasil pengabdian didapatkan informasi perhitungan harga pokok produksi setiap unit menurut UMKM pada keripik pisang sebesar Rp 7.794, keripik tempe sebesar Rp 6.588 dan carang mas sebesar Rp 4.081. Perhitungan harga pokok produksi setiap unit menurut full costing pada keripik pisang sebesar Rp 8.799, keripik tempe sebesar Rp 7.632 dan carang mas sebesar Rp 4.764. Harga yang disarankan untuk perhitungan harga pokok produksi yaitu berdasarkan metode full costing dengan keuntungan lebih maksimal. Kata Kunci: harga pokok produksi, metode full costing, UMKM

THE INFLUENCE OF PROBLEM FINANCING ON THE PERFORMANCE OF SYARIAH BANKS IN INDONESIA Lely Dwi Rahmawati; Haqiqi Rafsanjani; Tiara Anindya Virana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.2963

In the context of economic globalization, the Islamic banking sector has demonstrated significant growth. However, a major challenge faced by Islamic banks is the high ratio of Non-Performing Financing (NPF), which can hinder the banks' financial performance. This study aims to investigate whether problematic financing, known as Non-Performing Financing (NPF), affects the financing performance of Islamic banks in Indonesia during the 2014-2023 period. The research adopts a quantitative approach using Time-Series methods and analytical techniques such as Vector Error Correction Model (VECM) to evaluate the relationship between Non-Performing Financing (NPF) and Return on Assets (ROA) and Capital Adequacy Ratio (CAR) as indicators of bank performance. The findings of this study reveal a negative relationship between NPF and both ROA and CAR, considering the importance of risk management in maintaining the performance of Islamic banks. This research contributes to understanding the performance dynamics of Islamic banks in Indonesia and their implications for financial system stability.

The Effect of Islamic Financial Literacy, Financial Behavior, and Lifestyle on Impulsive Buying Behavior with Self Control as a Mediating Variable in Generation Z Fariski Septiansa; Rifa'atul Maftuhah; Tiara Anindya Virana
Ekonomi Bisnis Vol 30, No 1 (2025): EKONOMI BISNIS MARCH 2025
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v30i1p%p

This study aims to examine the influence of Islamic financial literacy, the influence of Islamic financial literacy, financial behavior, and lifestyle on impulsive buying behavior with self-control as a mediating variable in generation Z, with self-control as a mediating variable. The method used is a quantitative approach with the Partial Least Square Structural Equation Modeling (PLS-SEM) technique through the SmartPLS 4.0 application. Data was collected from 250 students of the Sharia Banking, Management, and Accounting Study Program at the University of Muhammadiyah Surabaya. The results of the study show that self-control has a significant effect on financial behavior. However, Islamic financial literacy, financial behavior, and lifestyle do not have a significant effect on impulse buying behavior, either directly or indirectly through self-control. In addition, the entire mediation pathway through self-control is also insignificant. However, Islamic financial literacy shows the direction of a negative relationship with impulsive behavior. The R-square value shows that the model is able to explain 96% of variance in financial behavior, but only 5.4% for impulse buying behavior. These findings emphasize that Generation Z's consumptive behavior is more influenced by emotional and digital factors, so a more contextual, interactive, and appropriate Islamic financial education strategy is needed.

The Effect of Non-Performing Financing and Financing to Deposit Ratio on Capital Adequacy Ratio in Sharia Commercial Banks in Indonesia Enjeli Femi Soviani; Haqiqi Rafsanjani; Tiara Anindya Virana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9561

This study aims to analyze the influence of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Capital Adequacy Ratio (CAR) in Sharia Commercial Banks in Indonesia, both in the short and long term. The main problem studied is how financing risks and the effectiveness of intermediation affect the capital resilience of Islamic banks in the midst of financial industry dynamics. This study uses a quantitative approach with an associative design and time series data for the 2018–2024 period sourced from the publication of the Financial Services Authority (OJK). The analysis methods used included ADF stationarity test, optimal lag test, VAR stability test, Granger causality test, Johansen cointegration test, and Vector Error Correction Model (VECM) estimation, which was complemented by Impulse Response Function (IRF) and Variance Decomposition (VD) analysis. The results showed that all variables were stationary at the first difference level and there were three cointegration relationships, which indicated a long-term relationship between variables. The VECM estimate shows that NPF has a negative and significant effect on CAR in the long term, while FDR has no significant effect on either the short or long term. Granger's causality test found a one-way relationship from CAR to NPF, while the relationship between FDR and CAR was insignificant. These findings indicate that the strengthening of Islamic banks' capital is more influenced by the quality of financing than the intermediation function. This research contributes empirically in enriching the literature on Islamic banking stability and provides policy implications for regulators and bank management in prioritizing financing risk control to maintain sustainable capital adequacy.

THE EFFECT OF CAPITAL ADEQUACY, OPERATIONAL EFFICIENCY, AND THIRD-PARTY FUNDS ON PROFITABILITY IN SHARIA COMMERCIAL BANKS IN INDONESIA Putri Diah Salsabillah; Haqiqi Rafsanjani; Tiara Anindya Virana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9563

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), and Third Party Funds (DPK) on Return on Assets (ROA) in Sharia Commercial Banks in Indonesia. This study uses an associative quantitative approach with secondary data on the monthly time series for the 2018–2024 period sourced from the Financial Services Authority (OJK). The analysis method used is the Vector Error Correction Model (VECM), with stages of testing stationery, optimal lag, VAR stability, Granger causality, and Johansen cointegration, and equipped with Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) analysis. The results of the study showed that some variables were not stationary at the level level, but all variables were stationary at the first difference. The Johansen cointegration test showed that there was a long-term relationship between variables, so the VECM model was feasible. The estimated results show that CAR does not have a significant effect on ROA in the short term. BOPO has a negative and significant effect on ROA in the short term, while deposits also have a negative and significant effect on ROA. The IRF results show that the ROA response to shock is temporary, while the FEVD shows that the variation in ROA is more explained by the ROA shock itself. This finding indicates that the profitability of Sharia Commercial Banks is more influenced by operational efficiency and optimization of fund management than capital adequacy alone.

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