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Analisis Pengaruh Profitabilitas, Kebijakan Dividen, Inflasi dan Nilai Tukar terhadap Nilai Perusahaan Annisa Pujiati; Fatmi Hadiani
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 (381.253 KB) | DOI: 10.35313/jaief.v1i1.2400

Abstract

The purpose of this research is to determine the effect of profitability, dividend policy, inflation, and exchange rates on firm value. The population of this study is the property, real estate, and building construction sector companies listed on ISSI for the 2014-2018 period. In determining the sample data, this study used a purposive sampling method and obtained a sample of 9 companies. Research data is taken from secondary data, namely performance summary reports and reports on inflation and the US dollar exchange rate. The analytical method used to solve the problem in this research is path analysis using the WarpPLS 7.0 application. From this research, it is found that the lower profitability (ROE) and dividend policy (DPR) has a positive and significant effect on firm value (PBV), inflation has a negative and insignificant effect on firm value (PBV) and the exchange rate (US$) has a negative effect. and significant to firm value (PBV).
Analisis Faktor-Faktor yang Memengaruhi Nilai Aktiva Bersih Reksadana Syariah (Periode 2016-2019) Aldiansyah Aldiansyah; Fifi Afiyanti Tripuspitorini; Fatmi Hadiani
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 (400.355 KB) | DOI: 10.35313/jaief.v1i2.2474

Abstract

This study aims to determine the effect of inflation, Rupiah exchange rate, SBIS yield rate, ISSI on NAV of Islamic mutual funds in Indonesia. The analytical method used is multiple linear regression using secondary data in the form of time series from January 2016 to December 2019. The independent variables analyzed in this study are inflation, rupiah exchange rates, returns on SBIS and ISSI, while the dependent variable is Asset Value. Net Sharia Mutual Funds. The results of this study indicate that inflation has no significant effect on NAV of Sharia Mutual Funds, Exchange Rate, ISSI has a significant effect on NAV of Sharia Mutual Funds, SBIS has a significant effect on NAV of Sharia Mutual Funds in opposite directions
Analisis Fakor Internal dan Eksternal yang Memengaruhi Financial Distress Bank Umum Syariah Periode 2014-2018 Dhiwi Rasa Wulan Pamungkas; Fatmi Hadiani; Radia Purbayati
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 (329.942 KB) | DOI: 10.35313/jaief.v1i2.2477

Abstract

The purpose of this study is to determine the influence of Non Performing Finance (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Inflation, and Gross Domestic Product (GDP) on Financial Distress as measured by Grover method (G-Score). The sample of this study used a purposive sampling method and obtained 12 Islamic Commercial Banks in Indonesia to be analyzed. The data in this study were sourced from annual report Islamic Banks and reports on inflation and Gross Domestic Product (GDP). This research will be analyzed by a logistic regression model that will be tested using the EViews version 10 SV software. The results of this study indicate that there are four Islamic Commercial Banks in Indonesia that experienced financial distress during the 2014-2018 period. Partially, NPF and inflation have a significant effect on financial distress, while FDR, CAR, and GDP have no significant effect on financial distress.
Pengaruh Bank-spesific Factors dan Kondisi Ekonomi terhadap Kinerja Maqashid Syariah BUS di Indonesia Fitri Syahbani Rozak; Fatmi Hadiani; Setiawan Setiawan
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 (374.942 KB) | DOI: 10.35313/jaief.v1i3.2601

Abstract

Islamic banking is a financial institution based on Sharia principles. Therefore, a measurement of the performance of Islamic banking needs to be distinguished from the measurement of the performance of conventional banking. This performance is not only the performance in generating profits, but rather the performance of Islamic banks in meeting social benefits. This performance can be measured by the maqashid sharia index. The policies of each bank are different because the internal conditions of a bank are not the same and each bank also faces different macroeconomic conditions every year. This study aims to determine the effect of bank-specific factors represented by bank size and CAR and macroeconomic conditions represented by GDP, inflation and exchange rates on the Islamic maqashid index. The object of this research is Islamic Commercial Banks in Indonesia which consistently operate as BUS during the period 2014 to 2018. The type of data used is secondary data obtained from the annual reports of each BUS, BPS statistical data and BI statistics. This research method uses descriptive quantitative with panel data regression analysis techniques. The results of this study indicate that bank size, inflation and exchange rates, do not have a significant effect on the performance of Islamic Maqashid. Meanwhile, the CAR and GDP have a significant negative and positive effect on the performance of Maqashid Syariah.
Pengaruh Produk Domestik Bruto, Tingkat Suku Bunga Tabungan Bank Konvensional dan Nisbah Bagi Hasil Terhadap Jumlah Tabungan Mudharabah Ghina Fauziyyah Umami; Fatmi Hadiani; Radia Purbayati
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 (288.041 KB) | DOI: 10.35313/jaief.v1i3.2617

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This study aims to utilize the potential funding sources through mudharabah savings by analyzing several factors that are thought to affect the amount of mudharabah savings. The research method used in this study is a quantitative approach by using multiple linear regression analysis as an analysis method and SPSS 25.0 as analysis tool. The resultsnof the researchnare variablesnof Gross Domestic Product (PDB) and Savings Interest Rate of Conventional Banks (SBT) have significant effect on the amount of mudharabah savings. Partially, PDB has positive effect while SBT has negative effect. On the other side, variable of Profit Sharing Ratio (NBH) has no significant effect on the amount of mudharabah savings. All of three independent variables simultaneously affected the amount of mudharabah savings in BSM.
Pengaruh ROA, CR, DER, dan Operating Leverage Terhadap Return Saham Perbankan Syariah Sulthan Naufal Zaidane; Radia Purbayati; Fatmi Hadiani
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 (361.149 KB) | DOI: 10.35313/jaief.v2i1.2824

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This study aims to determine the effect of company performance factors, including Return Of Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER) and Operating Leverage on stock returns with a case study of PT. Panin Dubai Syariah, Tbk in the period 2018-2020. This research is a quantitative research with a descriptive approach and sourced from the official website of the company PT. Panin Dubai Syariah, Tbk. The data analysis technique used is multiple linear regression and the data analysis application used is SPSS v24. The results showed that DER partially affected the stock return of PT. Panin Dubai Syariah, Tbk, while the ROA, CR, and Operating Leverage variables have no significant effect on the stock return of PT. Panin Dubai Syariah, Tbk. Simultaneously DER, ROA CR and Operating Leverage have a significant impact on stock returns, where the performance factor of liability to equity fundamentals (DER) is the most dominant factor on stock returns at PT. Panin Dubai Syariah, Tbk.
Analisis Kontribusi Perbankan Syariah Terhadap Pertumbuhan Ekonomi Indonesia Eva Sofariah; Fatmi Hadiani; Dadang Hermawan
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 (218.96 KB) | DOI: 10.35313/jaief.v2i2.3002

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The purpose of this study was to determine the effect of the dependent variables of Total Assets, Third Party Funds, Financing (mudharabah, musyarakah, murabahah), and ZISWAF on Indonesia's Economic Growth represented by GDP as dependent variable. The data used is financial reports for the 1st quarter of 2017 to the 4th quarter of 2020 sourced from Islamic Commercial Banks, Sharia Business Units, the Central Statistics Agency, and the Financial Services Authority. The method used is Autoregressive Distributed Lag (ARDL) to see the long-term and short-term effects of the independent variable on the dependent variable. The results of the study show that Total Assets and ZISWAF have a significant positive effect in the long and short term on GDP. Third Party Funds have a significant long-term and short-term negative effect on GDP. Financing has a significant positive effect in the long term but in the short term has a significant negative effect on GDP. In addition, simultaneously all independent variables have a significant positive effect on GDP.
Analisis Pengaruh CAR, FDR, ROA, dan Inflasi Terhadap Non Performing Financing pada Bank Muamalat Indonesia Ziana Azizah; Benny Barnas; Fatmi Hadiani
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 (494.054 KB) | DOI: 10.35313/jaief.v2i2.3007

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This research aims to see and analyze the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Return on Asset (ROA), and Inflation on Non Performing Financing at Bank Muamalat Indonesia partially or simultaneously. This research uses secondary data in the form of quarterly report of Bank Muamalat Indonesia period 2012-2019 and statistical data from Bank of Indonesia. The method used in this research is multiple linear regression analysis. The result showed that CAR, FDR, ROA, and Inflation simultaneously have a significant effect on Non Performing Financing. Partially, CAR, FDR, and Inflation have no significant effect on Non Performing Financing. While the ROA variable has a significant effect on Non Performing Financing.
Determinan Kecurangan Laporan Keuangan pada Bank Umum Syariah Periode 2014-2019 dalam Perspektif Fraud Triangle Theory Febril Des Saputra Dini; Ine Mayasari; Fatmi Hadiani
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 (349.62 KB) | DOI: 10.35313/jaief.v2i3.3069

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The development of Islamic Commercial Banks in Indonesia shows good numbers. This is an opportunity for parties related to banking institutions to ensure this potential can be utilized to be developed again. However, in fact there are still Islamic banks that are caught incases fraud which can damage or disrupt the potential development of Islamic banking. This study aims to analyze the determinants of financial statement fraud in Islamic Commercial Banks registered in OJK for the 2014-2019 period with perspective Fraud Triangle Theory. This research usesmethods library and internet research. The sampling technique is a saturated sample consisting of 12 Islamic banks registered with the OJK. The analysis method is regression path analysis. The expected result of this study is an equation that can describe the influence of the independent variables, namely financial stability, financial target, external pressure, financial needs, ineffective monitoring, and rationalization. the dependent variable, namely earnings management.
Analisis Faktor-Faktor Yang Mempengaruhi Laba Perusahaan Asuransi Umum Unit Usaha Syariah di Indonesia Dwi Ayu Fitrianty; Fatmi Hadiani; Setiawan Setiawan; Hendra Sanjaya Kusno
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.v3i1.3867

Abstract

Sharia business unit general insurance companies in 2017-2018 experienced a decline in performance. The decline in profits experienced must be known and what factors influence it. This study aims to analyze the effect of premium income, Risk-Based Capital, underwriting results, claim expenses, and operating costs on the profits of general insurance companies of sharia business units in Indonesia for the 2015-2020 period. This study uses panel data regression analysis with a quantitative approach using the Eviews 9 data processing application. Data were collected using the documentation method (secondary data) of 10 general insurance companies and Islamic business units in Indonesia registered with the OJK from 2015 to 2020. The results showed that simultaneously premium income, Risk-Based Capital, underwriting results, claims expenses, and operating costs had a significant effect on profits. Partially, premium income has a negative and significant effect on profit, while Risk-Based Capital, claims expense, and operating costs have a positive and significant effect on profit. Then the underwriting results have no significant effect on profits.