Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Al-Maslahah E-Jurnal Akuntansi TSM Jurnal Keuangan dan Perbankan Syariah Journal of Islamic Economics Business (JIsEb)
Nurma Sari
IAIN Pontianak
Religion Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
MANAJEMEN DANA BANK SYARIAH Nurma Sari
Al-Maslahah : Jurnal Ilmu Syariah Vol 12, No 1 (2016)
Publisher : Fakultas Syariah (Syari'ah Faculty )

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.512 KB) | DOI: 10.24260/almaslahah.v12i1.341

Abstract

The fund given to third party should be well-saved and secured. Therefore, the process of fund pooling and receiving must be based on the rule of Indonesian Bank, DSN, and Islamic bank. Besides, there must be a guarantee of the fund for its safety and cleanliness. Since Islamic bank dominates the use of sharing model, Muāmalah Māliah, for profit and risk,it must provide professional investment management. Moreover, Islamic bank should be careful in selecting investment in order to secure client’s fund. The main purpose of asset management is to maximize profit, minimize risk, and provide sufficient liquidity. Islamic bank has possible risk as well as conventional bank except interest risk as Islamic bank is according to profit and loss sharing. Bank cannot persuade its clients to invest their money without guarantee for security and withdrawal. Thus, bank must consider the risks that can influence the sum of profit: the assessment of budget and planning profit, company investment effectiveness, asset distribution, and strategy asset management implementation. Asset management strategy must be based on the source of fund and investment characteristics.
Pengaruh Persepsi Kemanfaatan, Kemudahan, dan Keamanan terhadap Minat Bertransaksi Menggunakan BYOND by BSI (Studi pada Mahasiswa Penerima Beasiswa KIP Kuliah IAIN Pontianak Angkatan 2022): The Effect of Perceived Usefulness, Perceived Ease of Use, and Perceived Security on Students' Intention to Use BYOND by BSI for Financial Transactions Siti Khadijah; Nurma Sari; Kholifuddin Roma
Jurnal Keuangan dan Perbankan Syariah Vol 5 No 1 (2026): April 2026
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v5i1.6258

Abstract

Purpose: This study aims to determine whether perceived usefulness, perceived ease of use, and perceived security influence the transaction interest in using the BYOND by BSI application among students receiving the KIP Kuliah Scholarship at class of 2022. Design/methodology/approach:  This study used a quantitative approach with an associative research type. The population consisted of 149 students receiving the KIP Kuliah Scholarship class of 2022, while the sample involved 108 respondents selected through a simple random sampling technique. Data were collected through questionnaires and analyzed using descriptive analysis, instrument testing, classical assumption tests, multiple linear regression analysis, and hypothesis testing with IBM SPSS version 26. Research Findings: The results showed that all research instruments were valid and reliable. The classical assumption tests indicated that the data were normally distributed and free from heteroscedasticity and multicollinearity problems. Multiple linear regression analysis revealed that perceived usefulness and perceived ease of use had a positive and significant effect on transaction interest in using BYOND by BSI. Meanwhile, perceived security did not significantly affect transaction interest, with a significance value of 0.828 > 0.05. This indicates that security is not the main factor influencing transaction interest in using BYOND by BSI. The Adjusted R Square value was 0.347, meaning that perceived usefulness, ease of use, and security explained 34.7% of the variation in transaction interest. Contribution/Originality/Novelty: This study contributes to the development of digital Islamic banking literature, particularly regarding factors influencing students’ interest in using the BYOND by BSI application. The novelty of this research lies in its focus on KIP Kuliah Scholarship recipients at class of 2022 as research subjects in the context of Islamic digital banking adoption.  
ANALISIS MANAJEMEN RISIKO PADA PEMBIAYAANMUDHARABAH DI PT BANK SYARIAH MANDIRI KCP AHMAD YANI PONTIANAK Nurma Sari; Khairul Anwari; Siti Lusiana Putri
Journal of Islamic Economy and Business (JIsEB) Vol. 2 No. 2 (2023): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/5rn4q011

Abstract

Pembiayaan mudharabah merupakan suatu akad kerja sama dimana pihak pertama (shahibul maal) menyediakan seluruh modal dan pihak kedua (mudharib) yang bertindak sebagai pengelola dana dengan membagi keuntungan usaha sesuai dengan nisbah yang disepakati dalam akad. Pembiayaan mudharabah merupakan pembiayaan yang memiliki risiko yang tinggi, maka dari itu diperlukan manajemen risiko yang tepat agar risiko yang dihadapi dapat diminimalisir. Tujuan penelitian ini adalah mengetahui manajemen risiko pembiayaan mudharabah pada PT Bank Syariah Mandiri KCP Ahmad Yani Pontianak, dengan batasan risiko apa saja yang terjadi pada pembiayaan mudharabah dan manajemen risiko pembiayaan mudharabah yang dilakukan PT. Bank Syariah Mandiri KCP Ahmad Yani Pontianak dalam upaya meminimalisir risiko yang ada pada pembiayaan mudharabah. Metode penelitian ini menggunakan metode penelitian deskirptif dengan jenis pendekatan kualitatif dengan teknik analisis data berupa observasi, wawancara, dokumentasi. Hasil penelitian menunjukkan bahwa potensi risiko yang terdapat pada pembiayaan mudharabah adalah asymmetric information, side streaming, lalai dan kesalahan yang disengaja. Risiko yang terjadi pada pembiayaan mudharabah di PT Bank Syariah Mandiri KCP Ahmad Yani Pontianak adalah pembiayaan macet yang disebabkan adanya side streaming. Side streaming yakni nasabah menggunakan dana pembiayaan tidak sesuai dengan kesepakatan di dalam kontrak. Manajemen Risiko yang dilakukan adalah upaya meminimalisir risiko dengan melakukan proses manajemen risiko terlebih dahulu yang meliputi proses yaitu di awal dengan melakukan Identifikasi risiko, Pengelolaan risiko, Pengukuran risiko, Pemantauan risiko, Pengendalian risiko.
REVISITING TRADITIONAL COSTING IN AGRICULTURE: A COMPARATIVE ANALYSIS OF ABC AND CONVENTIONAL METHODS Nurma Sari; Dini Lestary; Pratiwi Kurniati; Fitri Jayanti; Dewa Ruci
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3378

Abstract

This study aims to analyze the application of the Activity-Based Costing (ABC) method in calculating the cost of production for leading agricultural commodities in Ketapang Regency and to evaluate the effectiveness of its use through the Google Spreadsheet application. Using a qualitative descriptive approach, data were obtained through interviews, observations, and documentation involving farmers who still use traditional cost-recording systems. The findings reveal that the ABC method provides more accurate cost information compared to the single-rate system, as it considers the varying intensity of production activities such as planting, spraying, and watering. The comparison results indicate cost distortions in the traditional method, manifested as overcost and undercost, which may affect pricing and profitability. The implementation of the ABC method integrated with Google Spreadsheet has been proven to enhance efficiency, transparency, and ease of cost analysis for farmers. This study contributes to strengthening digital-based Islamic management accounting practices that are practical and applicable to the agricultural sector in rural areas.
Co-Authors Dewa Ruci Dini Lestary Fitri Jayanti Khairul Anwari Kholifuddin Roma Pratiwi Kurniati Siti Khadijah Siti Lusiana Putri