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ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH PEMERINTAH DAN BANK UMUM SYARIAH SWASTA NASIONAL DENGAN METODE RGEC PERIODE 2015- 2019 Azzahra Djakaria; Kristianingsih Kristianingsih
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.692 KB)

Abstract

ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH PEMERINTAH DAN BANK UMUM SYARIAH SWASTA NASIONAL DENGAN METODE RGEC PERIODE 2015-2019
Analisis Program Layanan Zakat Digital terhadap Penerimaan Zakat dengan Pendekatan Data Envelopment Analysist (DEA) pada Badan Amil Zakat Nasional Bunga Larasati Pujianto; Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.194 KB) | DOI: 10.35313/jaief.v1i1.2387

Abstract

This research aims to determine the level of efficiency of the digital zakat program on the acceptance of BAZNAS Zakat with a method Data Envelopment Analysist (DEA) Approach. The sample of this research are operational costs and zakat receipts for digital zakat of the National Amil Zakat (BAZNAS). This research used an analytical tool of DEA (Data Envelopment Analysis) with variable Constant Return to Scale (CRS) production approach and output oriented. Variable inputs are Zakat funds (I1), Operational Costs (I2), and Digital Zakat Funds (O1). The results of this research on 2016-2018 that digital zakat service program shows the optimal level of efficiency by testing using the Data Envelopment Analysist method with the Constant Return to Scale (CRS) model.
Rancangan Konversi Kredit Konsumtif menjadi Akad Murabahah pada Koperasi Warga Cipta Mas 2 Fariza Bahari Fadliani; Djoni Djatnika; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.434 KB) | DOI: 10.35313/jaief.v1i2.2463

Abstract

The emergence of sharia cooperatives is the improvement of conventional cooperatives that are not in line with the sharia principles one of them is riba. The Sharia-economic spirit was also felt by members and managers of the Koperasi Warga Cipta Mas 2 located in Bandung Barat. The adjustment of this report primarily lies in the use of the agreement that must comply with the sharia principles that are stored in the postal gathering funds and the disbursement of funds. Adjustments are also made to the source of cooperative income that should not be derived from riba and the use of fines that should not be recognized as cooperative income. Then followed by the design of the Murabahah receivables that can be used when the Koperasi Warga Cipta Mas 2 has become a cooperative sharia. The selection of the agreement is based on the history of borrowing and the needs of members who are mostly loans for personal consumption. In this draft, the procedure was obtained for the application of Murabahah financing, installment financing, and handling problematic financing.
Pengaruh Kinerja Keuangan dan Penerapan GCG terhadap Potensi Kebangkrutan pada PT Bank Muamalat Indonesia Tbk Jihan Humaira; Benny Barnas; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.724 KB) | DOI: 10.35313/jaief.v1i2.2471

Abstract

This study aims to determine the effect of financialoperformance as proxied by ROA, BOPO, CAR and FDR as welloas the implementation of good corporate governance proxiedoby the Sharia Supervisory Board on financial distress (Modified Altman Z-Score) at Bank Muamalat 2008-2018. This research method uses a case study method with secondary data in the form of quarterly financial reports and GCG reports issued by PT Bank Muamalat Indonesia Tbk. for the period 2008-2018, data obtained from theoFinancialoServices Authority andoother data related to the subject and object oforesearch. This study uses the Multiple Linear Regression method with the help of Software Statistic Eviews 9. From this study, the results show that ROA has no effect on financial distress, BOPO has no effect on financial distress, CAR has a significant positive effect on financial distress, FDR has a significant negative effect on financial distress, and GCG has no effect on financial distress.
Analisis Penilaian Kesehatan Keuangan Lembaga Penjamin Dengan Menggunakan Surat Edaran OJK Nomor 18/SEOJK.05/2018 Anggraeni Novitasari; Kristianingsih Kristianingsih; Hasbi Assidiki Mauluddi
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.229 KB) | DOI: 10.35313/jaief.v1i2.2479

Abstract

This study aims to analyze the financial health of. the Sharia Guarantee Institution for the period 2014 to 2018 using liquidity ratio analysis, Gearing Ratio, and Profitability using analysis techniques of the Health Level of the Guarantee Company Financial Institution based on theIRegulationIof the Financial Services Authority (SAL SEOJK) Number 18 /SEOJK.05/2018. This research is a descriptive research type, which describes the financial performance of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah. The data research method used in this research. is the documentation method. The type of data used in the research is secondary data, which is obtained from the annual financial reports of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah for the period 2014 to 2018. The results obtained in this study are the level of health at PT Asuransi Askrindo Syariah and PT Penjaminan Jamkrindo. This Sharia falls into a fairly healthy category for five years. Whereas for 2014, PT Penjaminan Jamkrindo Syariah received an unhealthy category level. This is supported by the results of research on 1) the gearing ratio of the two companies that received a very poor category for five years period 2) the performance in the liquidity ratio shows that PT Penjaminan Jamkrindo Syariah received a very poor category in the first two years of the period while PT Asuransi Asuransi Askrindo Syariah received very good category value in five years period 3) the profitability ratio of the two companies, PT Penjaminan Jamkrindo Syariah got a pretty good category in 2014 and got a very good category in the following year period, PT Asuransi Askrindo Syariah got a good category score in 2017 while the other period of the year gets very good category.
Penerapan Maqashid Syariah Index pada Perbankan Syariah di Indonesia Kristianingsih Kristianingsih; R. Abidzar Al Fahri; Fiqi Fahri Al Malik
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.583 KB) | DOI: 10.35313/jaief.v1i3.2598

Abstract

This study aims to analyze the performance of Islamic banking in Indonesia (case studies in ) using the Maqashid Syariah Index (MSI) approach. This is a quantitative research with descriptive study approach with object of research being12 Islamic commercial banks, 4 banks in Indonesia as Bank Sharia BNI, Sharia BRI, Sharia Mandiri and Sharia BJB. The results showed that the performance of Islamic banking in Indonesia is considered better in the achievement of maqashid sharia.. The measurement results of the Maqasid Syariah Index show the highest ranking of Islamic banking in Indonesia is ranked 1st achieved by Bank Negara Indonesia Syariah with number 0.19138, the second ranking of Islamic banking in Indonesia is achieved by Bank BRI Syariah (BRIS) with 0.14879 and the three ranking of Islamic banking in Indonesian Bank Syariah Mandiri (BSM) was with 0.14580.
Analisis Pengaruh Variabel Makroekonomi Terhadap Jakarta Islamic Index Raka Abidzar Al Ghifari; Kristianingsih Kristianingsih; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.071 KB) | DOI: 10.35313/jaief.v2i1.2871

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This study aims to determine the effect of macroeconomic factors on the JII during the 2015-2019 period. Macroeconomic factors in this study include the rate of return for Bank Indonesia Sharia Certificates (SBIS), the IDR / USD Exchange Rate, and Inflation. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of Bank Indonesia. The type of data used is quantitative data. All variable data taken is in the form of monthly time series data from January 2015 to December 2019. This research is a quantitative study with a descriptive approach. The method used in this research is multiple linear regression using the WarpPLS 7.0 program. The results of this study indicate that partially rate of return for Bank Indonesia Syariah Certificates (SBIS), IDR/USD exchange rate, and inflation have a negative and significant effect on the JII.
Analisis Pengaruh Pembiayaan Istishna, Qardh dan Ijarah Terhadap Return on Asset Pada PT Bank Bri Syariah Tbk Salma Aulia Devyane; Kristianingsih Kristianingsih; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.269 KB) | DOI: 10.35313/jaief.v2i2.2961

Abstract

This study discusses the impact of Istishna financing, Qardh financing and Ijarah financing on the return on assets (ROA) of PT Bank Bri Syariah Tbk. affects the increase at bank income, but the data seen is not in accordance with the theory. The question raised by this research is whether Istishna financing, Qardh financing, and Ijarah financing have a partial and simultaneous impact on the return on assets (ROA). The purpose of this research is to understand the effect of Istishna's financing, and Ijarah financing having an effect on Return On Asset (ROA) partially and simultaneously at PT Bank Bri Syariah Tbk. This study is a quantitative study using second-hand data, with a sample size of 36 samples. The mandatory data technique is documentation, namely PT Bank Bri Syariah Tbk financial ratio report data published by the Financial Services Authority through the OJK website and the Bank Bri Syariah website. This study is a quantitative study using second-hand data, with a sample size of 36 samples. Data analysis techniques use classical hypothesis testing and multiple linear regression, and use SPSS version 25 tools to process the data. , qardh and ijarah return on financing assets (ROA), can be concluded from the results of the regression test, if F test with a significant level value is the output table is 0.032. This means the Significant Value <0.05. This means there is an influence between istishna, qardh and ijarah on ROA of Bank BRI Syariah Indonesia simultaneously (together).
Dampak Kinerja Keuangan Lembaga Zakat Terhadap Tingkat Kemiskinan Melalui Penyaluran Zakat Fitri Auliani; Iwan Setiawan; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.063 KB) | DOI: 10.35313/jaief.v2i2.2964

Abstract

This study was conducted to analyze the financial performance of zakat institutions. Then how does the financial performance affect the level of zakat distribution and its impact on the poverty level in Indonesia in 2012 - 2019. The results of this study indicate that the financial performance of zakat institutions is still not effective and efficient enough. The activity ratio and the liquidity ratio have a significant negative effect on the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the distribution of zakat. The activity ratio and the liquidity ratio have a significant negative effect on the poverty level through the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the level of the poor through the distribution of zakat.
Pengaruh BI Rate, Tingkat Inflasi, dan Harga Emas terhadap Penyaluran Pembiayaan Gadai Emas di Bank Umum Syariah Indonesia Dhiya Azkia Dirgantari; Benny Barnas; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.207 KB) | DOI: 10.35313/jaief.v2i3.3071

Abstract

This study was conducted to analyze external factors of Sharia banks that are suspected to have an influence on the distribution of gold pawn financing namely the BI Rate, inflation rate and gold price. This research use gold pawn product of Bank BRI Syariah for the object research, there is Qardh Beragun Emas period 2015-2020. Data analysis is descriptive quantitative analysis with analysis technique use multiple linear regression method, hypothesis testing and classical assumption test. The result of this study indicate that BI Rate have no significant effect, Inflation Rate has a significant positive effect on gold pawn financing, Gold price has significant positive effect on gold pawn financing, and simultaneously BI Rate, inflation rate and gold pricehave significant effect on gold pawn financing.