Destian Arshad Darulmalshah Tamara
Department Of Accounting, Politeknik Negeri Bandung

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Journal : Journal of Applied Islamic Economics and Finance

Analisis Perbandingan Kinerja Keuangan Sebelum dan Setelah Penerapan Program Branchless Banking Ulfi Hidayanti; Leni Nur Pratiwi; Destian Arshad Darulmalshah Tamara
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 (335.901 KB) | DOI: 10.35313/jaief.v1i2.2465

Abstract

Laku Pandai is a program without financial office services (Branchless Bangking) formed by Otoritas Jasa Keuangan in the context of financial inclusion, can be done in collaboration with other parties (bank agents), supported by the use of information technology facilities. This study aims to describe whether there are significant differences in banking financial performance between before and after the implementation of the Laku Pandai’s program, measured by solvency ratio (CAR), profitability ratios (ROA, BO/PO,GPM and NPM), and liquidity ratios (LDR/FDR). The population used are banks that implement the Laku Pandai’s program. BRI Bank and BRI Syariah Bank are the samples chosen using purposive sampling. The method of data collection in this study is the documentation method. Testing the hypothesis that is by non parametric statistical analysis using Wilcoxon Signed Rank Test (and Mann Whitney test. The results of this study indicate that there are significant differences in CAR, LDR, ROA, BO / PO, GPM and NPM at BRI Bank before and after the implementation of Laku Pandai’s program. At BRI Syariah Bank there are significant differences in CAR, FDR and GPM but in ROA, BO/PO and NPM there is no significant difference between before and after the implementation of Laku Pandai’s program. In addition, between BRI Bank and BRI Syariah Bank after the implementation of the Laku Pandai’s program there were significant differences in LDR/FDR, ROA, BO/PO, and NPM, but there were no significant differences in CAR and GPM.
Faktor-Faktor yang Mempengaruhi Return Saham Syariah Perusahaan Sub Sektor Tourism, Restaurant, and Hotel Harivani Nurwiyati; Diharpi Herli Setyowati; Destian Arshad Darulmalshah Tamara
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 (408.086 KB) | DOI: 10.35313/jaief.v1i2.2472

Abstract

The purpose of this study is to analyze the influence of current ratio, debt to equity ratio, return on equity, and inflation rate to return stock of sub sector tourism, restaurant, and hotel companies listed on Indonesia Sharia Stock Index (ISSI). The population used is sharia service sector companies listed on ISSI. The sample is determined using purposive sampling. This research is a descriptive study with a quantitative approach. The data analysis method used is a panel data regression. Based on the results with a significance level of 5%, this study shows: Current ratio, Debt to equity ratio, and Inflation rate partially have No. significant effect to return stock. Return on equity partially has asignificant negative effect to return stock. Current ratio, debt to equity ratio, return on equity, inflation rate simultaneously have a significant effect on stock returns.
Pengaruh Inflasi, Nilai Tukar, dan BI Rate terhadap Volume Pertumbuhan Emisi Sukuk Korporasi di Indonesia Almayda Rakhmadita; Destian Arshad Darulmalshah Tamara; Benny Barnas
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 (320.766 KB) | DOI: 10.35313/jaief.v1i3.2605

Abstract

The purpose of this study is to analyze macroeconomic indicators that affect the growth volume of corporate sukuk emissions in Indonesia. Macroeconomic indicators used in this study are inflation, exchange rates and ithe BI rate. So the research object examined by the author is Inflation (X1), Kurs (X2), and BI Rate (X3) as independent variables and Corporate Sukuk Emissions in Indonesia (Y) as the dependent variable. The method used in this study is a quantitative research method with a descriptive approach. The author selects companies that issue corporate sukuk in Indonesia as a research sample. The data used in this study are secondary data on capital market statistics for the 2014-2018 period downloaded Otoritas Jasa Keuangan (OJK) website. The research model used is multiple linear regression analysis using windows-based data processing applications. The results of this study are that inflation has a negative and significant effect on the Growth Volume of Corporate Sukuk Emissions in Indonesia, Exchange Rate has a positive and significant effect on the Growth Volume of Corporate Sukuk Emissions in Indonesia, and the BI Rate does not significantly influence the Growth Volume of Corporate Sukuk Emissions in Indonesia.
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

Abstract

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.
Pengaruh Faktor Makroekonomi Terhadap Nilai Aktiva Bersih pada Reksa Dana Saham Syariah Indah Sulsitiyowati; Destian Arshad Darulmalshah Tamara; Benny Barnas
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 (231.983 KB) | DOI: 10.35313/jaief.v2i2.2973

Abstract

Equity Sharia Mutual Funds are mutual funds whose portfolio contains 80% of sharia equity securities. In 2019, there was a significant decrease in the NAV, while the number of mutual fund investors increased. This study aims to determine the effect of macroeconomics factors such as the BI Rate, ISSI, and Exchange Rate on the NAV of Equity Sharia Mutual Funds in Indonesia. Sample selection using purposive sampling method an multiple linear regression analysis. The expected output form is an equation model that can show the influence of the BI Rate, ISSI, and Exchange Rate on NAV simultaneously or partially. The results of this study are BI Rate, ISSI, and the Exchange Rate have a simultaneous effect on NAV. Partially the BI Rate and Exchange Rate have a significant effect on NAV while ISSI has no significant effect on NAV.
Pengaruh Dana Pihak Ketiga, Return on Aset dan Non-Performing Financing Terhadap Financing to Deposit Ratio Syiffa Nur Pratama; Hasbi Assidiki Mauluddi; Destian Arshad Darulmalshah Tamara
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 (354.344 KB) | DOI: 10.35313/jaief.v2i2.3027

Abstract

This study aims to determine the influence of Third Party Funds (DPK), Return On Asset (ROA) and Non Performing Financing (NPF) on the decrease in Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. In this study, the data used in the form of secondary data in the form of Annual Financial Report of PT Bank Muamalat Indonesia for the period 2013-2020 published by Bank Muamalat Indonesia. Technical analysis used is multiple regression using SPSS software. The results obtained from this study indicate that simultaneously Third Party Funds (DPK), Return On Assets (ROA and Non Performing Financing (NPF) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. (DPK) and Return On Assets (ROA) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia, while Non Performing Financing (NPF) has no significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. This performance appraisal is expected to be used as a proposal for banks to maintain the composition of the level of liquidity that must be maintained. This performance assessment is expected to be used as a proposal for banks to maintain the composition of liquidity levels that must be maintained.
Pengaruh Likuiditas, Leverage, Profitabilitas, Firm Size dan Growth Opportunity terhadap Hedging Sektor Farmasi, Industri Dasar dan Bahan Kimia pada Perusahaan ISSI Ratih Ratnaningsih; Destian Arshad Darulmalshah Tamara; Ine Mayasari
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 (332.404 KB) | DOI: 10.35313/jaief.v2i1.3049

Abstract

Pharmaceutical sector companies as well as basic industries and chemicals in Indonesia still depend on imports of medicinal raw materials using foreign currency. Forex fluctuations are unavoidable and one of the risk management for foreign exchange fluctuations is hedging. This study aims to determine and analyze the involvement of Current Ratio representing Liquidity, Debt to Equity Ratio representing Leverage, Ratio On Assets representing Profitability, Firm Size and Growth Opportunity to hedging case studies in Pharmaceutical Sector Companies and Basic and Industrial Industries. Chemicals indexed by the Indonesian Sharia Stock Index on 2015 – 2020. Purposive sampling method used for sample selection and logistic regression analysis. Result on this research, the concluded that in the Pharmaceutical Industry and Basic Industry and Chemicals listed in ISSI for the 2015-2020 period, the variables that affect the hedging decision making are Firm Size and Growth Opportunity
Pengaruh CAR, FDR, BOPO dan PDRB terhadap Non-Performing Financing pada Bank Umum Syariah BUMD di Indonesia Nurfadhila Tsania; Destian Arshad Darulmalshah Tamara; Setiawan Setiawan
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 (364.344 KB) | DOI: 10.35313/jaief.v2i3.3065

Abstract

The purpose of this study was to determine the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operational Expenses on Operational Financing (BOPO) and Gross Regional Domestic Product (GRDP) partially on Non-Performing Financing (NPF) in Sharia Bank of Municipally-Owned Corporations in Indonesia The data analysis technique used is path analysis. This study selected a sample with a purposive sampling method and selected three Islamic Commercial Banks to be used. The data used is secondary data sourced from the financial reports of Islamic Commercial Banks and the Central Statistics Agency which have been published and collected using documentation techniques or direct quotations. The results of this study indicate that CAR, FDR, and GRDP have no effect on NPF meanwhile BOPO has an effect on NPF.
Pengaruh Informasi Laporan Arus Kas dan Kepemilikan Institusional Terhadap Volume Perdagangan Saham Perusahaan Kategori Jakarta Islamic Index Clarisa Nabila Putri; Destian Arshad Darulmalshah Tamara; Nur'aeni Nur'aeni
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 (427.362 KB) | DOI: 10.35313/jaief.v2i3.3735

Abstract

The research was to ascertain how cash flow statement information and institutional ownership affected the amount of stock trading. The method used is a quantitative research methods with descriptive and associative methodologies. The object of research in this study is the Jakarta Islamic Index with a period from 2016 to 2020. Purposive sampling was used to determine the sample data, and a total of 12 companies made up the sample. Secondary data from the annual financial reports of the companies obtained from each company's official website, the IDX, and the OJK were used in this study. Panel data regression analysis statistical using statistical data processing tools is the study model employed. The results of this research are the variables of cash flow, operating, investment, and financing cash flows, institutional ownership, have no simultaneous impact on stocks trading volume. However, only institutional ownership partially has no effect on stocks trading volume.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan Bank Umum Syariah Nadya Alia; Djoni Djatnika; Destian Arshad Darulmalshah Tamara
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.v3i1.3779

Abstract

This study aimss to determine the influence of Intellectual Capital on financial performance (ROA) in the Sharia commercial banking sector in Indonesia. The Independent variables used in this studi are Intellectual capital with the value added human capital, value added capital employed, and structural capital value added, with the control variable for size and leverage. The data type used is secondary data. The results show that Intellectual capital haa a significant negative effect on return on assets. Human capital has a significant positive effect on return on assets, capital employed has a significant negative effect on return on assets, structural capital has a significant positive effect on return on assets, and size has no significant effect on return on assets, leverage has a significant positive effect on return on assets. This study may be useful as an input for Islamic banking practitioners in the management of Intellectual capital in Islamic commercial banks in Indonesia.