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Pengaruh Faktor Spesifik Perusahaan dan Anggaran Infrastruktur Terhadap Harga Saham Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi Kategori Syariah Sa’bana, Rifqi Fauzan; Mai, Muhamad Umar; Pakpahan, Rosma; Hermawan, Dadang
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5613

Abstract

The purpose of this study is to ascertain whether certain corporate variables, such as ROE, DER, NPM, EPS, and Infrastructure Budget, have an effect on the stock prices of companies in the infrastructure, utilities, and transportation sectors that are listed on the ISSI. The descriptive and quantitative research approach that makes use of multiple linear regression analysis. ROE, DER, NPM, EPS, Infrastructure Budget, and the stock prices of partient enterprises from 2017-2021 are among the research’s study objects. With a sample size of 28 companies, the research focuses on infrastructure, utility, and transportation corporations that are listed in the ISSI. According to the research findings, DER and EPS have a significant impact on stock prices. However, ROE, NPM, and infrastructure budget do not have an influence on stock prices. Simultaneously, the stock prices of companies in the infrastructure, utilities, and transportation sectors listed on ISSI from 2017-2021 are influenced by ROE, DER, NPM, EPS, and infrastructure budget.
Analisis Pengaruh Ethical Identity Index terhadap Kinerja Perbankan Syariah di Indonesia Menggunakan Sharia Conformity and Profitability Rismayanti, Siti; Djuwarsa, Tjetjep; Mayasari, Ine; Pakpahan, Rosma
Journal of Applied Islamic Economics and Finance Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5668

Abstract

Islamic banking is widely known and in demand among the public. Public trust is needed to improve bank performance. This study examines how EII affects the performance of Islamic banking using SCnP as measured by ROA, ROE, NPM using a panel data regression REM approach with secondary data samples from BUS and BPRS, Bank Age and Bank Size as moderating variables. The results of this study indicate that EII has an insignificant positive effect and also has a significant positive effect on Islamic banking performance. Bank Age has an insignificant positive effect on the performance of Islamic banking. The interaction of EII with Bank Age has a negative and insignificant effect, meaning that Bank Age does not moderate. Bank Size has a significant positive effect on performance. The interaction between EII and Bank Size has a significant negative effect and is insignificant, meaning that Bank Size can moderate or not.
URBAN MUSLIM HOUSEHOLDS: HOW SHARIA CONSUMPTION LOYALTY AND SHARIA FINANCIAL LITERACY SHAPE LIFE SATISFACTION Setiawan, Setiawan; Fransiska, Alda Tri; Pebrianti, Gita Nuralipah; Pakpahan, Rosma; Susana, Lina Marlina
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6535

Abstract

This study aims to analyze the influence of loyalty in Sharia-compliant consumption patterns and sharia financial literacy on the life satisfaction of urban Muslim households in the Greater Bandung area. A quantitative approach was employed, using a survey method through online questionnaires distributed to 160 Muslim households with experience or knowledge related to Sharia-based consumption and finance. The sampling technique used was purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), which is suitable for complex structural models with moderate sample sizes and non-normally distributed data. The results indicate that both loyalty in Sharia-compliant consumption and sharia financial literacy have a positive and significant effect on the life satisfaction of urban households. These findings highlight the critical role of religious values and Sharia-based financial management capabilities as determinants of subjective well-being among urban Muslim families.
PEMBERDAYAAN MASYARAKAT MELALUI PENGOLAHAN LIMBAH SAYUR PETANI DESA SUKAMANAH MENJADI ECO-ENZYME DENGAN PRINSIP WASTE TO RESOURCES Magdalena, Carolina; Wibisono, Nono; Setiawati, Lina; Nuryati, Neneng; Pakpahan, Rosma; Kurniasetiawati, Annisa Syafitri
Jurnal Difusi Vol. 6 No. 1 (2023): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v6i1.4541

Abstract

Praktek pengurangan limbah berbasis prinsip ekonomi waste to resources menjadi salah satu aspek yang menjadi prioritas pemerintah saat ini dalam pengelolaan sampah. Salah satu indikator Kinerja Program ‘Pengelolaan Sampah’ pada Renstra Kementerian Lingkungan Hidup dan Kehutanan (KLHK) tahun 2015-2019 adalah “Jumlah sampah yang dikelola sebesar 124,6 juta ton di 380 kota”. Sampah rumah tangga merupakan jenis sampah yang turut menyumbang pencemaran lingkungan dengan jumlah 68% sampah rumah tangga terdiri dari sampah organik. Pengelolaan sampah organik belum dilakukan dengan baik dan masih didominasi dengan membuangnya ke lahan kosong, sungai bahkan dibakar. Padahal jika diolah dengan baik, sampah organik bisa menjadi lebih bermanfaat, salah satunya diolah menjadi eco enzyme. Fungsi yang dimiliki eco-enzyme diantaranya bisa sebagai pembersih lantai, pembersih sayur dan buah, penangkal serangga serta penyubur tanaman.
Financial Sustainability On Islamic Banking: Intellectual Capital And Knowledge Management Purbayati, Radia; Hatma Juniwati, Endang; Pakpahan, Rosma; hadiani, fatmi; Aini, Nurfina
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6524

Abstract

Intellectual Capital is one of the most important factors that can affect the company's performance from the capital aspect, including employee productivity, improving company skills, increasing company profits and creating a sustainable competitive advantage. In addition, Knowledge Management is also an important factor affecting bank performance. Effective knowledge management can improve operational efficiency, decision-making processes, and innovation capabilities within financial institutions, ultimately leading to improved sustainable financial performance. Therefore, this study aims to identify the effect of non-physical capital in the form of intellectual capital and knowledge management simultaneously on sustainable financial performance in Islamic banking. The urgency of the research is important to provide direction for increasing market share, optimizing intellectual capital, and knowledge management in achieving global sustainable competitive advantage of Indonesian Islamic banking. The research shows that the best model in testing is to use the Random Effect Model (REM). SCE, RCE and KM variables are variables that have a significant effect in the model with a positive direction. Meanwhile, HCE and CEE variables do not have a significant effect on the model.
An Analysis of the Determinants of Non-Performing Financing in Islamic Commercial Banks in Indonesia during the 2015–2024 Period Utami, Adinda Putri Wulandari; Juniwati, Endang Hatma; Pakpahan, Rosma; Nugraha, Hanafi; Hazma, Hazma
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6773

Abstract

Non Performing Financing is one of the important indicators in assessing the financial health of Islamic Commercial Banks. This study aims to determine the magnitude of the influence of FDR, BOPO, Net Imbalan, Inflation, and Exchange Rate on Non Performing Financing which is proxied by the NPF ratio. This study uses a quantitative approach with a descriptive method, and the data analysis technique used is panel data regression analysis. The population in this study includes Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) during the period 2015–2024. The data used is secondary data in the form of a combination of time series and cross-section data, where the bank's quarterly reports are obtained from the official websites of each bank. Data related to inflation and exchange rates are obtained from the official website of Bank Indonesia. The results of this study indicate that FDR and BOPO have a significant positive effect on the NPF ratio. Meanwhile, the Exchange Rate (Kurs) has a significant negative effect on the NPF ratio. Net Imbalan and Inflation do not have a significant effect on the NPF ratio. Simultaneously, all independent variables influence the NPF ratio. The results of this study are expected to provide contributions in the form of useful insights for bank management, especially in managing financing risks. Thus, this study is expected to be able to support the improvement of the stability and performance of Islamic Commercial Banking in Indonesia.
Co-Authors Ai Diana Aini, Nurfina Annisa Nur Rahmah Banter Laksana, Banter Carolina Magdalena Lasambouw Dadang Hermawan Dadang Hermawan Dadang Hermawan Dadang Hermawan Delia Putri Anjani Destian Arshad Darulmalshah Tamara Djoni Djatnika Djuwarsa, Tjetjep Ega Virgiani Endang Hatma Juniwati Fasha Asyva Fauziah, Ulfah Nurul Fransiska, Alda Tri Hadiani, Fatmi Hani Nuraeni Hasbi Assidiki Mauluddi Hatma Juniwati, Endang Hazma, Hazma Henna Ardhefani Ilmani Ganis Adzillah Iwan Mulyawan Iwan Setiawan Juniwati, Endang Hatma Juniwati, Endang Hatma Katharina Priyatiningsih Kristianingsih Kristianingsih Kristianingsih, Kristianingsih KURNIASETIAWATI, ANNISA Leni Nur Pratiwi Lia Zulfa Laila Lina Setiawati Lina Setiawati M. Rayhan Azis Magdalena, Carolina Maulana Harun Ar-rosyyid Mayasari, Ine Mochamad Umar Mai Muhammad Muflih Nafisha Oktaviani Lutfi Nono Wibisono Novia Dwi Astari Nugraha, Hanafi Nurfitria Nurfitria Nuryati, Neneng Oktaviani Rarassati Pebrianti, Gita Nuralipah Purbayati, Radia Purbayati, Radia Radia Purbayati Rahmatulloh, Cikal Muzammil Rarassati, Oktaviani Rasyid Hardayansyah Reivaldo Reivaldo Riauli Susilawaty Hutapea Rismayanti, Siti Rivanda, Agil Krisna Ruhadi Ruhadi Ruhana, Nafisah Sabila Nur Al-fadzar Salsa Bila Azahra Sa’bana, Rifqi Fauzan Sekar Wulan Wiwitanti Setiawan Setiawan Setiawan Setiawan Setiawan Setiawan Silvira Agustina Siti Aisah Sulistia Suwondo Susana, Lina Marlina Tamara, Destian Arshad Darulmalshah Tjetjep Djuwarsa Tri Yuniarti Triastuty Wulandari Tripuspitorini, Fifi Afiyanti Ulfah Nurul Fauziah Utami, Adinda Putri Wulandari Wibisono, Nono Yeni Siti Halimatus Sadi’yah