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All Journal Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance Journal of Islamic Economics and Business
Destian Arshad Darulmalshah Tamara
Department Of Accounting, Politeknik Negeri Bandung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh DOL dan DFL terhadap ROE pada Subsektor Makanan dan Minuman di BEI periode 2014-2019 Annisa Nur Rahmah; Destian Arshad Darulmalshah Tamara; Rosma Pakpahan
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.v1i2.2513

Abstract

There was a theoretical mismatch between DOL and DFL against ROE in the Food and Beverage company in 2016, 2017, 2018 and 2019. This aim of this research to know the effect of DOL and DFL to ROE for Food and Beverages subsector which listed at IDX for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially, DOL negatively significant to ROE and DFL did not significantly affect ROE.
Kinerja Keuangan dengan pendekatan Economic Value Added (EVA) pada PT. Mayora Indah, Tbk Fira Febrina; Destian Arshad Darulmalshah Tamara; Mochamad Edman Syarief
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 | DOI: 10.35313/ijem.v1i3.3029

Abstract

The research about financial performance using Economic Value Added (EVA) approach in PT. Mayora Indah, Tbk. for the year 2013-2020. EVA is one of method financial performance more accurate because account cost of capital. This research using method descriptive quantitative with a secunder data from balance sheet, income statement and dividend distribution audited PT. Mayora Indah, Tbk. for the year 2013-2020 and obtained from the page annual report of website PT. Mayora Indah, Tbk and website IDX. The result of this research is Economic Value Added of PT. Mayora Indah, Tbk. for the year 2014-2020 has a positive value. Although the value of EVA not showing increase every year but a positive value of EVA shows the company able to giving value added to stakeholder. In the 2013, the company has a negative value. It shows the company can’t to giving value added to investors. EVA negative value caused the NOPAT value smaller than capital charges.
Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Barang Pada Toko Minigrosir Jaya Setiawan Sukabumi Nadya Fajriatul Adni; Destian Arshad Darulmalshah Tamara; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3031

Abstract

Toko Minigrosir Jaya Setiawan is a business entity which still uses manual inventory recording system, causing the presentation of inventory information at the store to be slow and inaccurate. This research aims to create an inventory accounting information system application for the store. This research starting from research studies, problem formulation, determination of research objectives, collecting, processing and analyzing data, which aims to find out various obstacles and needs at the store. The next step is to design the system based on the information obtained from the previous step, implementation of the system that has been made, and making research conclusions and also suggestions for the store. The application is designed that it is easy to use and understand the user in recording to presenting inventory information. This application will make it easier for the part of Toko Minigrosir Jaya Setiawan Sukabumi to present inventory information quickly and accurately.
Minat Publik Terhadap Investasi P2P Lending Fintech Syariah di Alami Sharia: Produk, Akad, Imbal Hasil, Tingkat Keberhasilan Bayar Orryza Sativa Devi; Destian Arshad Darulmalshah Tamara; Muhamad Umar Mai
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 | DOI: 10.35313/ijem.v2i2.3695

Abstract

This research aims to determine the level of public interest on P2P lending investment through sharia fintech. The independent variables used are product, agreement, yield, and levels of return success which will be analyzed for their effect on the dependent variable, namely public interest on Islamic P2P lending investment. This research used a path analysis method. The data used in this research are primary data obtained directly through the results of questionnaires distributed to respondents followers of the official ALAMI Sharia Instagram social media account. The results showed that the Product variable has a direct and significant effect on the Interest in Investing in Sharia P2P Lending. Sharia Agreement variable has a direct but insignificant effect on the Interest in Investing in Sharia P2P Lending. Percentage of Yield variable has a direct but insignificant effect on the Interest in Investing in Sharia P2P Lending. Levels of Return Success variable has a direct and significant effect on the Interest in Investing in Sharia P2P Lending.
Return on Assets Bank Pembangunan Daerah di Pulau Jawa: Studi pada Efisiensi sebagai Determinan Novia Muplihah; Dadang Hermawan; Destian Arshad Darulmalshah Tamara
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.v2i3.3775

Abstract

This study aims to analyze the effect of Non Performing Loan (NPL) and Operating Income Operating Expenses (BOPO) on Return On Assets (ROA) at Regional Development Banks in Java for the period 2011-2020. This title was chosen because during 2020 BPD has not been efficient in disbursing funds because it does not apply the principles of prudence and bank efficiency so that non-performing loans increase. The research method used is associative research with a quantitative method approach. The sampling technique uses a saturated sample so that the total population and sample are the same, namely five Regional Development Banks on the island of Java for the 2011-2020 period. Data processing was carried out using the IBM SPPS Statistics 25 application. The results of the study stated that partially NPL had no effect on ROA, while BOPO had a negative effect on ROA. Meanwhile, simultaneously NPL and BOPO affect ROA.
Jurnal Perancangan Aplikasi Pencatatan Piutang Usaha bagi UMKM dalam Mendukung Efisiensi Shifa Sihatul Iman; Destian Arshad Darulmalshah Tamara; Leni Nur Pratiwi
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.v2i3.3817

Abstract

Bucrak Production is one of the UMKM in Bandung City which is engaged in the production of drum musical instruments which are then sold to artists. This UMKM applies manual recording, causing the presentation of information to be slow and inaccurate. To create a business recording application and apply it to Bucrak Production. This research was carried out in stages starting from field studies, problem formulation, research objectives setting, data collection and analysis aimed at knowing the weaknesses and needs of the currently applied system. The next stage is to design the next system based on information from the previous stage, the implementation of the application that has been made will be carried out. The last stage is making conclusions. The results of this study note that there are many records in Bucrak production that need to be developed. Recording of notes which is done manually and in archiving the recording documents is not archived properly so that the information presented is not complete and accurate. The result is not being able to find out receivables per debtor that takes a long time. The application is designed in such a way that it is easy to use and is used in recording so that it can present information quickly and accurately. Keywords:
Faktor yang Memengaruhi Non Performing Financing pada Bank Umum Syariah BUMD di Indonesia Nurfadhila Tsania; Destian Arshad Darulmalshah Tamara; Setiawan .
Journal of Islamic Economics and Business Vol 1, No 2 (2021): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.906 KB) | DOI: 10.15575/jieb.v1i2.15581

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.
Analisis Pengaruh CAR, NPF, BOPO, dan FDR terhadap ROA (Studi Kasus PT. Bank Muamalat Indonesia Tbk.) Shafanissa Aulia Zikri; Destian Arshad Darulmalshah Tamara; Muhamad Umar Mai; Ade Ali Nurdin
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3756

Abstract

This research is motivated by the existence of problems at Bank Muamalat Indonesia (BMI) over the last few years involving its ability to earn profits, and by looking at the prolonged decline in ROA over the last eight years which shows that BMI as the first Islamic bank in Indonesia has a low ability to generate profits. This study aims to determine the impact of CAR, NPF, BOPO, and FDR on ROA in a BMI case study from 2014 to 2021. Related data to the research issues were collected using literature research methods. The collected data was analyzed using multiple linear regression methods using statistical data processin application tools. The results of this research are the variables CAR, NPF, BOPO, and FDR simultaneously have a significant effect on ROA, partially CAR and FDR have a significant positive effect on ROA, BOPO has a significant negative effect on ROA, and NPF has no significant effect on ROA.
Pengaruh CAR, NPF, FDR dan BOPO terhadap Profitabilitas BPRS di Indonesia Irma Rizky Destiani; Ine Mayasari; Destian Arshad Darulmalshah Tamara; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3766

Abstract

This study aims to determine the effect of Capital Adequency Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Efficiency Ratio (OER) on profitability as measured by Return On Assets (ROA) and Return On Equity (ROE) at Sharia Rural Banks in Indonesia for the 2014-2021 period. This research uses multiple linear regression analysis method. The data used is secondary data, namely Islamic banking statistics that have been published on the official page of the Financial Services Authority (OJK). The results of this study conclude that CAR and NPF have no effect on ROA. Furthermore, FDR has a positive effect on ROA while BOPO has a negative effect on ROA. Then CAR has a positive effect on ROE. Furthermore, NPF and FDR have no effect on ROE, while BOPO has a negative effect on ROE.
Analisis Determinan Financing to Deposit Ratio Pada Bank Umum Syariah di Indonesia Periode 2017-2022 Eka Fauziah Rizky; Destian Arshad Darulmalshah Tamara; Fatmi Hadiani
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5339

Abstract

This study aims to determine the magnitude of the influence of the variables Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Net Operating Margin (NOM), and Inflation on Financing to Deposit Ratio (FDR) at at Sharia Commercial Banks in Indonesia 2017-2022 period. The population used is Sharia Commercial Banks in Indonesia. The data used is secondary data derived from the annual report for the 2017-2022 period which is available on each BUS website. The research method used is quantitative research with panel data regression analysis. The result of this study conclude that DPK has a negative no significant effect on FDR, CAR has a significant positive effect on FDR, ROA has a negative no significant effect on FDR, NOM has a positive no significant effect on FDR, and Inflation has a negative no significant effect on FDR. Car has a dominant effect on FDR.
Co-Authors Almayda Rakhmadita Annisa Nur Rahmah Banter Laksana, Banter Barnas, Benny Clarisa Nabila Putri Dadang Hermawan Diharpi Herli Setyowati Djoni Djatnika Eka Fauziah Rizky Endang Hatma Juniwati Fira Febrina Hadiani, Fatmi Harivani Nurwiyati Hasbi Assidiki Mauluddi Indah Sulsitiyowati Irma Rizky Destiani Kristianingsih Kristianingsih Leni Nur Pratiwi Maulana Harun Ar-rosyyid Mayasari, Ine Mochamad Umar Mai Nadya Alia Nadya Fajriatul Adni Novia Muplihah Nur'aeni Nur'aeni Nurdin, Ade Ali Nurfadhila Tsania Nurfadhila Tsania Orryza Sativa Devi Pakpahan, Rosma Raka Abidzar Al Ghifari Ratih Ratnaningsih Rezza Praramadhan Rahmat Setiawan . Setiawan Setiawan Shafanissa Aulia Zikri Shifa Sihatul Iman Syarief, Mochamad Edman Syiffa Nur Pratama Ulfi Hidayanti