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Analisis Determinan Tingkat Pertumbuhan Total Aset Perbankan Syariah di Indonesia Kristianingsih Kristianingsih; Rinita Salsa Ziljiani; Koernia Purwihartuti; Hennidah Karnawati; Setiawan Setiawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1615

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Total assets of sharia banking in Indonesia ranked the 9th largest Islamic banking assets in the world with a total asset value of USD 37.7 billion and contributed 6.1% market share in the 3rd quarter of 2020. Despite that, the growth of Islamic banking assets experienced a slowdown from 2016 to 2020. Accordingly, it is important to identify critical factors for the growth of Islamic banking assets to accelerate the growth of the industry. This study examines the determinants of the growth of sharia banking assets which are represented by internal variables of TPF, FDR, and CAR, and external variables of GDP, Inflation, and BI Rate using the Error Correction Model (ECM) approach with secondary data samples from all BUS and UUS in Indonesia. The results showed that in the long term and short term, TPF and FDR variables have a positive and significant effect on the total assets of sharia banking, while the CAR and Inflation variables have a positive and insignificant effect, and the GDP and BI Rate variables have a negative and insignificant effect.
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di BEI (2014-2018) Wigianti Astutisari; Kristianingsih Kristianingsih; Ine Mayasari
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 | Full PDF (557.887 KB) | DOI: 10.35313/ijem.v1i1.2424

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This research aims to find out the effect of Receivables Turnover and Working Capital Turnover on Net Profit Margin in Food and Beverage Sub Sector companies listed in IDX for the period 2014-2018. This study used purposive sampling techniques, so that sample data was obtained used by 6 Food and Beverage Sub Sektors companies registered in IDX period 2014-2018 with certain criteria. The type of data used in this study is secondary data in the form of the company's annual financial statements. The research method carried out is descriptive and quantitative research. This research was conducted by regression panel data processed using IBM SPSS Statistics 26 Software. The results showed that simultaneous turnover of receivables and turnover of working capital had a significant effect on Net Profit Margin. Partially, Receivables Turnover negatively and significantly affects Net Profit Margin and Working Capital Turnover negatively and significantly affects Net Profit Margin.
Pengaruh Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return on Equity pada Perusahaan Properti dan Real Estate Yunita Rizka Septiyani; Kristianingsih Kristianingsih; Muhamad Umar Mai
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 | Full PDF (420.093 KB) | DOI: 10.35313/ijem.v1i1.2428

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The purpose of this research is to determine the Effect of Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) to Return On Equity (ROE) of property and real estate companies listed in IDX for 2013-2017 both simultaneously and partially. The used research methods are descriptive and quantitative approaches, with secondary data using IBM SPSS Statistics 23 application tool. There are 40 sample data choosen by purposive sampling. Based on the results of the F test simultaneously Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE). Based on hypothetical testing, the t test bring the result that debt to asset ratio (DAR) has an insignificant effect on return on equity (ROE) variables and Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE) variables on property and real estate companies listed in IDX.
Pengaruh BI Rate dan BOPO terhadap NPL pada Bank Umum yang Terdaftar di BEI Tahun 2010-2020 Amalia Nur Azizzah; Iwan Setiawan; Kristianingsih Kristianingsih
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.82 KB) | DOI: 10.35313/ijem.v1i3.3099

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The ascent and fall of the NPL ratio in the banking world can be brought about a few components, both inward and outside to the bank, just as elements from the indebted person inself. This last task research means to decide the impact of the BI Rate and BOPO on NPLs in business banks recorded on the Indonesian Stock Exchange from 2010 to 2020 with an example of fiscal reports from the Q1 of 2010 to the Q4 of 2020 for 6 banking companies. The strategy utilized in this examination is a quantitative exploration technique with the assistance of board information relapse testing. The chose board information relapse technique is the Random Effect Model, whit the outcome that the BI Rate has a hug impact a negative way and BOPO has a critical impact a positive way NPL
Pengaruh Rasio Keuangan Sebagai Indikator dalam Memprediksi Potensi Kebangkrutan Bank Umum yang Terdaftar di Bursa Efek Indonesia Fasha Asyva; Kristianingsih Kristianingsih; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.088 KB) | DOI: 10.35313/ijem.v1i3.3228

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This study aims to provide empirical evidence that financial ratios include in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks and to determine financial ratios that can be used as indicators in predicting bankruptcy of commercial banks. This study uses secondary data in the form of bank financial statements for 2015-2019 at commercial banks listed on the Indonesia Stock Exchange, with 12 banks selected as samples through the purposive sampling method. The analytical technique used is panel data regression analysis with a random effect model. The test results show that the financial ratios included in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks. However, partially, only LFR and CAR can be used as indicators to detect potential bankruptcy of commercial banks. Meanwhile, NPL, BOPO,and ROA cannot be used as indicators to predict the potential for bankruptcy of commercial banks.
Pengaruh Pembiayaan Bank Syariah, dan Tenaga Kerja Terhadap PDRB Jawa Barat Ryhan Firdausy Noor Dermawan; Mochamad Edman Syarief; Kristianingsih Kristianingsih
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.717 KB) | DOI: 10.35313/ijem.v2i2.3696

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This study aims to analyze the effect of Islamic bank financing and labor on the economy of West Java as seen from the GRDP of West Java. Based on its nature, this research is associative because it aims to determine the effect of two or more variables. Sampling in this study used a purposive sampling method with secondary data obtained from Islamic Banking Statistics published by the Financial Services Authority, statistics published by the Central Bureau of Statistics, and other data related to the subject and object of the study. This research uses Path Analysis method. This study is expected to be able to see the relationship between the independent variables, namely Islamic bank financing, the intervention variable, namely labor, then West Java's Gross Regional Domestic Product (GRDP) as the dependent variable. The results of this study indicate that the variable of Islamic bank financing has an effect on the GRDP of West Java, as well as that of Islamic bank financing and labor have an effect on the GRDP of West Java. The findings of this study contribute to Islamic banking and the West Java government as a reference for improving the economy.
ANALISIS DETERMINAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH DI INDONESIA Kristianingsih Kristianingsih; Mahesa Dava Wardhana; Setiawan Setiawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2615

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Islamicity Performance Index (IPI) is a model developed to measure the performance of Islamic banks with a socio-economic approach. This study reveals the factors that affect the Islamicity Performance Index (IPI) which is represented by the Profit Sharing Financing Ratio (PSR) index. With a sample of 12 Islamic Commercial Banks (BUS) in Indonesia, this study uses static and dynamic panel data analysis. The data used is secondary data derived from the annual financial statements of each BUS. The results showed a significant positive effect of TPF and FDR on PSR in the static and dynamic models, significant negative NPF on PSR in the static model, significant positive NPF on PSR in the dynamic model, insignificant negative BOPO on PSR in the static model, positive insignificant BOPO on PSR in the dynamic model, significant positive PSR (-1) on PSR in the dynamic model. Simultaneously the independent variable is able to explain the dependent variable by 95.8%.
Corporate Governance, Financial Leverage, and Performance of Sharia Manufacturing Companies on the Indonesia Stock Exchange Muhamad Umar Mai; Mochamad Edman Syarief; Kristianingsih Kristianingsih
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.305 KB) | DOI: 10.29313/amwaluna.v5i2.7053

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This paper discusses the impact of corporate governance on the leverage effect and the leverage effect on corporate performance. The study was conducted on Islamic manufacturing companies on the Indonesia Stock Exchange during the period 2012 to 2018. The data analytics method used Partial Least Square (PLS) which was handled with the WarpPLS application. The results show that almost all proxies of the corporate governance variable negatively affect financial leverage variable, except for the Independent Board of Commissioners (ICB) which has a positive effect on book leverage (BLEV). Furthermore, financial leverage as proxy by book leverage (BLEV) shows a positive effect on market performance (TBQ) and negative effect on book performance (ROA). The financial leverage effect by market leverage variable (VEML) has a negative effect on market performance (TBQ) as well as on accounting performance (ROA). An important implication of this study is that in general, Shariah manufacturing companies that are more profitable tend to reduce their financial leverage, and investors can better recognize the relationship between financial leverage decisions and firm performance.
PEMBUATAN PERANGKAT PENILAIAN KINERJA KARYAWAN BERPOLA 360 DERAJAT PADA KOPERASI WARGA POLBAN BANDUNG Hennidah Karnawati; Koernia Purwihartuti; Marwansyah; Tiafahmi Angestiwi; Kristianingsih
Jurnal Difusi Vol 3 No 1 (2020): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.085 KB) | DOI: 10.35313/difusi.v3i1.2205

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Perkembangan dan perluasan unit bisnis koperasi menuntut pengelolaan yang lebih se­ri­us karena pelayanan prima menjadi unsur yang dituntut oleh pelanggan. Pada penye­dia jasa seperti koperasi, karyawan merupakan unsur terpenting dalam pelayanan. Karyawan akan termotivasi untuk bekerja seandainya merasa dihargai oleh koperasi. Sa­lah satu faktor penghargaan adalah dengan pemberian nilai yang sesuai dengan ki­ner­janya. Permasalahan yang ada di KWP POLBAN adalah penilaian kinerja karyawan masih dinilai per unit layanan belum per individu karena belum ada pe­rang­kat penilaiannya. Ini kurang memotivasi karyawan untuk bekerja maksimal. Tujuan pro­gram kemitraan ini adalah untuk membuat perangkat penilaian kinerja berpola 3600. Pola penilaian 3600 merupakan penilaian yang dilakukan oleh semua unsur yang ber­hubungan dengan karyawan, misalnya atasan langsung, rekan kerja, dan pe­lang­gan. Program ini merekomendasikan penggunaan instrumen penilaian kinerja karya­wan KWP dengan indikator secara keseluruhan berjumlah 30. Jumlah indikator pada ke-empat instrumen disesuaikan dengan penilai yang berbeda, yakni atasan, rekan se­ting­kat, bawahan, dan pelanggan. Kata kunci: Penilaian kinerja, penilaian 360 derajat, koperasi
Return Saham pada Perusahaan yang Terdaftar di LQ45: Kajian Model Profitabilitas dan Rasio Pasar Anastasya Priska Kusuma Dewi; Kristianingsih Kristianingsih; Koernia Purwihartuti
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3755

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This study aims to determine the effect of Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) partially or simultaneously on stock returns in companies listed in the LQ45 index on the Indonesia Stock Exchange for the 2016-2020 period. This study uses associative and quantitative research methods. Based on the analysis of the research results, the conclusions are (1) partially Return On Assets has a significant negative effect of 0.008 on Stock Return, (2 ) partially Return On Equity has a significant positive effect of 0.026 on Stock Return, (3) partially Earning Per Share has no and insignificant effect on Stock Return and (4) Simultaneously Return On Assets, Return On Equity, and Earning Per Share has a significant positive effect on Stock Return, as indicated by the calculated F value of 2.814 and the coefficient of determination of 0.10.