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Analisis Efisiensi Pengelolaan Zakat dengan Metode Super Efisiensi Data Envelopment Analysis (DEA) pada LAZ Mizan Amanah Nadhifah Salsabila Firdaus; Radia Purbayati; Iwan Setiawan
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 (245.695 KB) | DOI: 10.35313/jaief.v2i2.3006

Abstract

Zakat Organizations have important roles in creating the goals of Zakat Management as stated in Law No. 23 of year 2011, namely to increase the effectiveness and efficiency zakat management for improving social welfare and poverty alleviation. The goal of this research is to analyze the efficiency of zakat management in LAZ Mizan Amanah 2012-2019 period. The research uses descriptive quantitative and qualitative methods with a case study approach. Meanwhile, the analysis technique used is Super Efficiency Data Envelopment Analysis (DEA). The input variables used are personnel costs, socialization costs, and operational costs. Whereas the output variables are the amount of zakat received and the amount of zakat distribution. The results showed that 5 (five) of the 8 (eight) DMU observed were efficient. The first rank with the highest efficiency value was obtained by DMU Mizan 2015. The inefficiency that occurs in DMU is caused by high personnel costs and operational costs, as well as the nonoptimal zakat’s accumulation and distribution.
Pengaruh Dana Pihak Ketiga, Non Perfoming Financing, dan Inflasi terhadap Pembiayaan Mudharabah pada Bank Umum Syariah Dita Puspita; Benny Barnas; Radia Purbayati
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 (358.422 KB) | DOI: 10.35313/jaief.v2i3.3051

Abstract

This study aims to determine the effect of Third Party Funds (TPF) (X1), Non Performing Financing (NPF) (X2), and Inflation (X3) on Mudharabah Financing (Y) at Islamic Commercial Banks in Indonesia. This study uses secondary data for the 2016-2020 period which is sourced from the official website of the Financial Services Authority and the Indonesian Central Statistics Agency. The analysis used is multiple linear regression analysis with quantitative methods. Simultaneously Third Party Funds (DPK), Non Performing Financing (NPF) and inflation simultaneously affect mudharabah financing. Partially, Third Party Funds (TPF) have a significant negative effect on mudharabah financing, Non-Performing Financing (NPF) has a significant positive effect on mudharabah financing, and inflation has no effect on mudharabah financing.
Analisis Pengaruh NPF dan FDR terhadap Profitabilitas dengan CAR Sebagai Variabel Intervening Raihani Fauziah; Muhamad Umar Mai; Radia Purbayati
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 (343.407 KB) | DOI: 10.35313/jaief.v2i3.3726

Abstract

The background of this research is due to unstable fluctuations in ROA, which shows that Islamic banks have not been able to maintain their stability, so research on profitability is needed. This study aims to determine the effect of NPF, FDR, on profitability with CAR as the Intervening variable for the case study of Islamic Commercial Banks for the period 2011-2020. The data collection method is by accessing data on financial ratios of each bank through the OJK website with purposive sampling as the sample used. The research method is quantitative research and uses WarpPLS 8.0 software. The findings of this study are to contribute to BUS regarding the factors that affect the profitability of Islamic Commercial Banks. From this study, it was found that the NPF and FDR variables had a significant negative effect on profitability, while the CAR had a significant positive effect. The NPF variable has a significant negative effect on CAR and the FDR variable has a significant positive effect. Based on the results of the path analysis test, CAR is able to mediate the effect of NPF on profitability, while for FDR, CAR is not able to mediate the relationship of FDR to profitability.
Corporate Social Responsibility, Customer Loyalty, and Financial Performance: Empirical Findings from the Islamic Bank Muhammad Muflih; Radia Purbayati; Hasbi Assidiki Mauluddi
Jurnal Internasional Penelitian Bisnis Terapan Vol 4 No 02 (2022)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v4i2.284

Abstract

Great attention to financial performance is the key to building solid competitiveness in the Islamic banking industry. By exploring the role of Islamic banks in social programs, this study estimated the relationship between CSR (corporate social responsibility) and financial performance, either directly or through the mediating role of loyalty. These paths trace the ability of CSR to create customer support for Islamic banks which then gives birth to positive financial performance. This study surveyed 505 Islamic bank customers. To test the direct and indirect relationships between CSR and the financial performance of Islamic banks, this study employed the PLS (partial least square) method. Empirical estimation results showed that CSR convincingly affects financial performance directly and positively. Meanwhile, indirectly, it can connect positively with financial performance through the mediating role of customer loyalty. This study contributes to the development of stakeholder theory. For the industry, this study contributes to determining the direction of CSR development, which has implications for increasing the organization's public support and financial performance.
Analisis Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Pertumbuhan Dana Pihak Ketiga Bank Umum Syariah di Indonesia Nesya Bilqish Firmansyah; Radia Purbayati; Hasbi Assidiki Mauluddi; Intan Nurrachmi
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3794

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan Dana Pihak Ketiga (DPK) Bank Umum Syariah (BUS) di Indonesia tahun 2016-2020. Data yang digunakan meliputi Bagi Hasil, Financing to Deposit Ratio (FDR), BI Rate, Inflasi dan Dana Pihak Ketiga (DPK). Penelitian ini menggunakan pendekatan metode regresi berganda untuk melihat pengaruh dari variabel independen terhadap variabel dependen. Jenis data yang digunakan dalam penelitian ini adalah data sekunder secara time series yang bersumber dari Bank Indonesia, Otoritas Jasa Keuangan, dan Badan Pusat Statistik dengan data bulanan dari periode waktu bulan Januari 2016 sampai dengan Desember 2020. Hasil penelitian ini menunjukkan bahwa faktor yang berpengaruh signifikan terhadap pertumbuhan DPK ialah faktor internal yaitu bagi hasil dan FDR, sedangkan faktor eksternal tidak berpengaruh terhadap pertumbuhan DPK BUS. Selain itu, faktor internal dan eksternal secara bersama-sama menunjukkan pengaruh signifikan terhadap pertumbuhan DPK.
Analisis Pengaruh Mekanisme Internal Good Corporate Governance Terhadap Profitabilitas Perusahaan Rekha Dwi Anggraeni; Benny Barnas; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3862

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This study aims to determine the effect of the Internal Good Corporate Governance Mechanism proxied by the Board of Directors, Board of Commissioners, Independent Commissioner, and Audit Committee on Profitability as measured by ROA and ROE. The data used is secondary data obtained from 14 Annual Reports of companies that are members of the infrastructure, utilities, and transportation sectors registered at ISSI for the period 2016–2020.The research method used is quantitative research with panel data regression analysis. The results of this study indicate that the Board of Directors, Board of Commissioners, Independent Commissioner, and the Audit Committee simultaneously have no effect on ROA and ROE. Meanwhile, the partial test results show that on the dependent variable of ROA, only the Independent Commissioner has a positive and significant influence on ROA. Meanwhile, for the dependent variable ROE, there is no independent variable that has an effect on ROE.
PELATIHAN APLIKASI BAGI HASIL TABUNGAN MUDHARABAH PADA KOPERASI MADRASAH ALIYAH AL-INAYAH BANDUNG Muhammad Muflih; Radia Purbayati; Hasbi Assidiki; Destian Arshad
Bahasa Indonesia Vol 19 (2022): Sarwahita : Jurnal Pengabdian Kepada Masyarakat Vol. 19 Edisi Khusus Tahun 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/sarwahita.19k.9

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Currently, the Madrasah Aliyah Al-Inayah Bandung Cooperative requires the implementation of mudharabah profit-sharing savings based on electronic applications to improve the quality of savings services. The fundamental problem of this cooperative is the absence of knowledgeable human resources in the field of saving for the results of mudharabah and the low number of supporting facilities for these savings operations. These competencies and facilities can increase the absorption of funds from the community. In addition, the number of people in the cooperative environment is large and has the potential to grow these savings in the future. For this reason, the community service program (PkM) for mudharabah savings management training needs to be present to answer this issue. This program involved 15 participants who came from the management of the MA Al-Inayah Cooperative. The training materials consist of; (1) knowledge of mudharabah profit-sharing procedures, (2) digital mudharabah profit-sharing management applications, and (3) applications that support the operating system for sharia cooperative profit-sharing mudharabah savings results. This training program has succeeded in increasing the capability of the management of the MA Al-Inayah Cooperative in operating an electronic application for mudharabah profit-sharing savings so that it has an effect on the suitability of the cooperative with the latest technological developments and improving the quality of services that are fast, accurate, and productive. On that basis, PkM like this deserves to be developed in other sharia cooperatives so that they are adaptive to technology and competitive. Abstrak Pelaksanaan tabungan bagi hasil mudharabah berbasis aplikasi elektronik sangat dibutuhkan Koperasi Madrasah Aliyah Al-Inayah Bandung untuk meningkatkan kualitas layanan tabungan. Permasalahan mendasar koperasi ini adalah ketiadaan SDM yang berpengetahuan di bidang tabungan bagi hasil mudharabah dan rendahnya fasilitas penunjang operasional tabungan tersebut. Padahal, kompetensi dan fasilitas ini sangat penting untuk peningkatan penyerapan dana yang berasal dari masyarakat. Di samping itu, jumlah masyarakat di lingkungan koperasi tersebut banyak dan berpotensi menumbuhkembangkan tabungan ini di masa depan. Untuk itulah, pengabdian kepada masyarakat (PkM) yang menyelenggarakan pelatihan manajemen tabungan bagi hasil mudharabah sangat penting menjawab persoalan ini. Dengan melibatkan 15 pengurus Koperasi MA Al-Inayah sebagai peserta, PkM ini melatih tiga hal penting, yaitu; (1) pengetahuan prosedur bagi hasil mudharabah, (2) kemampuan mengaplikasikan manajemen tabungan bagi hasil mudharabah secara digital, dan (3) penyediaan aplikasi yang menunjang sistem operasional bagi hasil tabungan mudharabah level koperasi syariah. Program pelatihan ini berhasil meningkatkan kapabilitas pengurus Koperasi MA Al-Inayah dalam mengoperasikan aplikasi elektronik tabungan bagi hasil mudharabah sehingga berefek terhadap kesesuaian koperasi tersebut dengan perkembangan teknologi mutakhir dan peningkatan kualitas layanan yang cepat, akurat, dan produktif. Atas dasar itulah, PkM seperti ini layak dikembangkan di koperasi-koperasi syariah lainnya agar mereka adaptatif terhadap teknologi dan kompetitif.
Pengaruh Debt to Equity Ratio dan Return on Equity terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Antis I’niswatin; Radia Purbayati; Setiawan Setiawan
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 | DOI: 10.35313/ijem.v1i1.2421

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Thiss research aims to detrmine how much influence the Debt to Equity Ratio (DER) dan Return on Equity (ROE) on Stock Prices at Food and Beverage Sub Sector companies listed on the Indonesia Stock Exchange for the period 2013-2018. The sample used in this research were ten companies obtained based on purposive sampling technique. The data used in this study is panel data so that the data will be tested using the help of the Eviews 9 application and analysed using panel data multiple analysis. The results of this analysis indicate that DER partially has a negative and significant effect on stock prices and ROE partially has a positive and significant effect on stock prices. Meanwhile, simultaneously, DER and ROE have a joint influence on stock price of companies in the Food and Beverage Sub Sector for the 2013-2018 period.
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Return on Asset pada Perusahaan Otomotif dan Komponen Periode 2013-2018 Evi Fujilestari; Radia Purbayati; Fatmi Hadiani
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 | DOI: 10.35313/ijem.v1i1.2432

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The purpose of this research is to test the effect of receivable turnover and inventory turnonver toward Return On Asset (ROA). The research sample are used Automotive Companies Listed on Indonesia Stock Exchange Period 2013 – 2018, using purposive sampling method are 6 companies. The data are used secondary data from financial statement of companies published by Indonesia Stock Exchange through the official website of Indonesia Stock Exchange namely www.idx.co.id. Analyse technique are used the multiple linear regression with EViews of 10 version. The results showed that receivable turnover has no significant effect on ROA with significance value greater than 0.05, which is 0.8201, inventory turnover is positive and significant with significance value smaller than 0.05, which is 0.0065.
Pengaruh Perputaran Piutang Usaha terhadap ROA pada Perusahaan Tekstil yang Terdaftar di BEI Periode 2014-2018 Ermi Nilam Sari; Fatmi Hadiani; Radia Purbayati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2501

Abstract

This research was conducted to test the level of influence of receivable turnover against Return On Asset in the sub-sector companies of textile and garment listed on Indonesia Stock Exchange (IDX) period 2014-2018. The objects used in this research are the finansial statements of textile and garment companies listed on Indonesia Stock Exchange (IDX) period 2014-2018. The population in this research amounted to 22 textile and garment companies listed on the Indonesia Stock Exchange (IDX) and 6 samples were taken using purposive sampling techniques. The type of data used in this research is secondary data obtained from the company’s official website. The independent variable used in this research is receivable turnover, whereas for the dependent variable used in this research is return on asset. The data analysis techniques used in this research are descriptive statistics analysis, simple linear regression analysis, and hypothesis testing using SPSS software. The result indicate that the receivable turnover significant on return on asset with influence rate of 20.3%, while the remainder was 79.7% influenced by other factors outside this research.