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Hadiani, Fatmi
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Pengaruh Faktor Makroekonomi dan Faktor Spesifik Bank terhadap NPF Bank Umum Syariah di Indonesia Ayu Sri Wahyuni; Fatmi Hadiani; Banter Laksana; Benny Barnas
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.v3i2.3729

Abstract

This study aims to determine the macroeconomic factors and specific bank factors that influence Non-Performing Financing (NPF) of Sharia Commercial Banks (BUS) in Indonesia from 2015 to 2020 annually. Data analysis method used in this study is panel data regression with 9th version EViews by taking a sample of 10 Sharia Commercial Banks (BUS) in Indonesia, the variable of inflation has a positive significant effect, the variable of GDP has a negative significan, and BI Rate has no significant effect. Meanwhile, the specific bank factors variable of FDR has a positive and significant effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia. Lastly, the variable of ROA and CAR have no effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia.
The Influence of The Auditor's Skepticism Attitude and Utilization of Information Technology Toward Detection Fraudelent of Financial Statement Yanti Rufaedah; Sugih Sutrisno Putra; Fatmi Hadiani
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4904

Abstract

Abstract: This study aims to provide empirical evidence about how big attitudes are Professional Skepticism of Auditors and Utilization of Information Technology affect ability auditors in detecting fraudulent financial statements. Research with this quantitative descriptive method using primary data in the form of a questionnaire as an instrument in data collection. Respondents in this study was selected using the convenience sampling method, because it has been determined by KAP. Questionnaire distributed to 60 auditors from 16 KAPs, but only 51 questionnaires were returned and 46 questionnaires were processed. Data analysis using the PLS Method. The results of the study show that there is an attitude of professional skepticism Auditors and Utilization of Information Technology in KAP Bandung City have a significant positive effect on Detection of Financial Statement Fraud, either partially or simultaneously. Keywords: Auditor Professional Skepticism, Utilization of Information Technology, Fraud Detection Financial statements
Non-Performing Financing pada Bank Umum Syariah dengan Faktor Determinan ROA, BOPO, CAR, dan FDR Fatmi Hadiani; Elva Oktavia Sari
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.v3i2.3753

Abstract

Islamic banks engage primarily in the distribution of funds through financing activities, which inherently exposes them to financing risks. One such risk is non-performing financing, which refers to the inability of the bank to collect back the financed amount. This research aims to examine the impact of four variables, namely CAR, ROA, FDR, and BOPO, on the non-performing financing of Islamic Commercial Banks during the period of 2015-2020. The study employs a quantitative approach and utilizes panel data regression analysis. The data used for analysis are obtained from the financial statements of each Islamic Commercial Bank. The findings indicate that when considered together, CAR, ROA, FDR, and BOPO have a significant positive influence on non-performing financing. However, when analyzed individually, CAR and BOPO do not have a significant impact on non-performing financing. Conversely, the ROA variable demonstrates a significant negative effect on non-performing financing, while FDR exhibits a significant positive effect.
Analisis Pengaruh IsIR, ZPR, FDR dan PBH terhadap ROA Bank Umum Syariah di Indonesia Rasyid Hardayansyah; Radia Purbayati; Rosma Pakpahan; Fatmi Hadiani
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.v3i2.3757

Abstract

The development of Islamic Commercial Banks in Indonesia is very rapid when viewed from the ROA contained in the financial statements. The increase in ROA should also be followed by an increase in Islamic Income, Zakat, FDR and PBH. However, there are several problems that are required to conduct this research. The focus of this research is to see whether there is an influence between the independent variables on ROA. The type of research used is descriptive quantitative analysis. The type of data used is panel data and the data source comes from the annual financial statements and the research sample is 5 Islamic banks. Data collection techniques using documentation, literature study and literature. Data processing using EViews 10. The results showed that IsIR, FDR and Profit Sharing Financing had no effect on ROA because the p value > 0.05. ZPR has a positive and significant effect on ROA because p < 0.05.
Analisis Komparatif Kinerja Keuangan Bank Umum Konvensional dan Bank Umum Syariah di Indonesia dengan Metode RGEC Sonia Ulfa Fadila; Endang Hatma Juniwati; Fatmi Hadiani; Deiana Suherlan
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.v3i2.3772

Abstract

This study aims to analyse and compare the financial performance of Conventional Commercial Banks as the Holding Company of Banks and Sharia Commercial Banks in Indonesia in 2016 – 2020 uses the RGEC method. The Risk Profile aspect uses the ratio of NPL, NPF, LDR, FDR. The Good Corporate Governance aspect uses the GCG composite rating. The Earnings aspect uses the ratio of ROA, ROE, BOPO. The Capital aspect uses the CAR ratio. This study uses a different test using the Independent Sample T-test and the Mann Whitney test. The output of this research is there is no difference in the NPL and NPF ratio. The ratio of LDR and FDR shows that there is a difference. There is no difference in performance on the GCG composite rating. In the aspect of earnings, ROA, ROE, and BOPO, it shows that there are differences in performance. The CAR ratio shows that there are differences in performance.
P PENGELOLAAN SAMPAH MANDIRI MELALUI PEMBERDAYAAN MASYARAKAT RW 12 DESA CIWARUGA DALAM MEMANFAATKAN SAMPAH RUMAH TANGGA: pengelolaan sampah organik dan sampah organik serta bank sampah Euis Sartika; Siti Yuliah; Sri Murniati; Fatmi Hadiani; Anie Lusiani
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 6 No. 2 (2023): Agustus : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v6i2.5575

Abstract

Sampah meningkat seiring dengan pertumbuhan ekonomi dan peningkatan penduduk. Jumlah pendatang di wilayah RW 12 Desa Ciwaruga yang berpenduduk padat, makin menambah tumpukan sampah. Belum lagi, kepedulian masyarakat akan sampah masih kurang, terbukti dari pembuangan sampah sembarang. Kondisi ini memicu masalah baru, pemandangan yang tidak sedap serta polusi asap pembakaran. Berdasarkan wawancara dengan warga, di wilayah ini belum pernah diadakan sosialisasi pemanfaatan sampah, dan belum mempunyai sistem pengelolaan sampah mandiri. Politeknik Negeri Bandung sebagai instansi pendidikan yang berlokasi di desa Ciwaruga, melalui unit Pengabdian kepada Masyarakat bermaksud membantu menyelesaikan permasalahan. Solusi yang ditawarkan : sosialisasi pemilahan sampah, pelatihan pengelolaan sampah anorganik menjadi produk daur ulang dan Ecobrics, pemanfaatan sampah organik melalui pupuk, dan pendirian Bank Sampah yang memberi manfaat menambah penghasilan, sekaligus meminimalisir sampah. Metode pendekatan yaitu : pelatihan, Bimtek, pendampingan, dan evaluasi. Berdasarkan kuesioner, pengetahuan awal peserta mengenai persampahan cukup baik, begitu juga dengan sikap mencapai persentasi masing-masing 83% dan 80%. Sedangkan persentasi tindakan peserta dalam menangani sampah masih mencapai 60%. Untuk itu, hasil kegiatan diarahkan agar aktivitas masyarakat sudah mulai memilah sampah sejak dari rumah. Kresek sebagai sampah dominan diolah menjadi produk daur ulang yakni dompet, tas, sandal, dan Ecobrics. Sampah organik diolah menjadi pupuk dan hasilnya dimanfaatkan untuk media tanaman pekarangan. Bank sampah RW 12 dengan nama “ Parigi Lame Cempaka 12 Berseri” sudah terbentuk berikut kepengurusannya. Penyelesaian permasalahan sampah harus secara menyeluruh (organik dan anorganik) serta harus melibatkan seluruh komponen, tidak hanya pemerintah, tetapi, instansi lainnya, serta masyarakat, termasuk keberlangsungan aktivitas bank sampah. Kata Kunci: sampah organik dan anorganik, bank sampah, Ecobrics
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.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Ukuran Dewan Pengawas Syariah terhadap Pengungkapan Islamic Social Reporting Riva Intan Sejati; Fatmi Hadiani; Endang Hatma Juniwati
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.v3i3.5494

Abstract

This research is being to testing the impact of company size, profitability, and the size of the Sharia Supervisory Board (DPS) is to provide Islamic Social Reporting (ISR) disclosure in Indonesian Full-Fledged Islamic Bank for the years 2017 through 2021. Eviews12 is a method that is used for quantitative analyzing regressive data panel. By using purposive sampling method, the sample revealed that 11 Full-Fledged Islamic Bank were registered with OJK. FEM (Fixed Effect Model) is the most suitable estimate for this model. The study’s findings show that ISR disclosure is simultaneously have significant positive effect by the size of the company, profitability, and DPS size. ISR disclosure is partially has a significant positive effect by the size of the company. This study may be used to support the Full-Fledged Islamic Bank theory, which seeks to reduce ISR harm based on company size, profitability, and DPS. Keyword: Company size, profitability, DPS size, ISR
Analisis Pengaruh Rasio Early Warning System dan Good Corporate Governance terhadap Risk Based Capital pada Perusahaan Asuransi Syariah di Indonesia Periode 2017-2021 Auliya Diasyasifa; Fatmi Hadiani; Banter Laksana
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.v3i3.5501

Abstract

The goal of this study is to determine how big of an impact Good Corporate Governance (GCG) and Early Warning System (EWS) ratios have on the Risk Based Capital (RBC) of Sharia insurance businesses. The study technique employs a total sample of 13 Islamic insurance firms and a quantitative approach using panel data regression models utilizing EViews12. Liquidity, claims expenditure, and changes in surplus are the factors from the EWS ratio that were chosen. The size of the board of directors, board of commissioners, sharia supervisory board, and audit committee are the following factors that were chosen from GCG. The outcome of the hypothesis test was that none of the independent factors concurrently affected the RBC variable. The liquidity ratio is the single factor that, in part, significantly affects RBC. Keywords: EWS; GCG; RBC; Sharia Insurance
Analisis Determinan Non-Performing Financing pada PT Bank Jabar Banten Syariah Tbk. Dirgawanti, Nikita Triyuli; Barnas, Benny; Hadiani, Fatmi; Ruhana, Nafisah
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.v4i1.5666

Abstract

The amount of Non-Performing Financing is thought to be caused by the influence of internal and external factors in the Islamic banking industry, including Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Account Receivable Turnover (ARTO), Inflation, and Gross Regional Domestic Product (GRDP). The data used in this study was soourced from the quarterly financial statements of PT. Bank Jabar Banten Syariah for the period 2014-2021. The analysis methods used are multiple liear regression, classical assumption testing, and hypothesis testing. From this study, it was obtained that CAR and FDR did not affect NPF, ARTO had a significant positive effect on NPF, Inflation had a significant positive effect on NPF, and GRDP had a significant positive effect on NPF. Simultaneously, CAR, FDR, ARTO, Inflation and GRDP have a significant influenct on Non-Performing Financing.
Co-Authors Aginda Pratiwi Agus Binarto Aini, Nurfina Aldiansyah Aldiansyah Annisa Pujiati Ash Shidqi, Muhammad Irsyad Auliya Diasyasifa Ayu Sri Wahyuni Banter Laksana, Banter Barnas, Benny Barnas, Benny Binarto, Agus Dadang Hermawan Deiana Suherlan Delsi Indi Rahmawati Destian Arshad Darulmalshah Tamara Dhiwi Rasa Wulan Pamungkas Diharpi Herli Setyowati Dirgawanti, Nikita Triyuli Djuwarsa, Tjetjep Dwi Ayu Fitrianty Eka Fauziah Rizky Elva Octavia Sari Elva Oktavia Sari Endang Hatma Juniwati Ermi Nilam Sari Euis Sartika Eva Sofariah Evi Fujilestari Febriana, Eliza Febril Des Saputra Dini Fitri Syahbani Rozak Ghina Fauziyyah Umami Hatma Juniwati, Endang Hazma Hazma Jayanti, Retno Dwi Karnisah, Iin Kusno, Hendra Sanjaya Leni Nur Pratiwi Lusiani, Anie Mayasari, Ine Mochamad Umar Mai Nabilla Septhiani Nisa Hafsyari Fauziah Pakpahan, Rosma Purbayati, Radia Putra, Sugih Sutrisno Radia Purbayati Rasyid Hardayansyah Rendra Trisyanto Surya Riauli Susilawaty Hutapea Riva Intan Sejati Ruhana, Nafisah Salsabila Dwi Anggita Sartika, Euis Sembiring, Etti Ernita Setiawan Setiawan Shafira, Ranti Firdha Sonia Ulfa Fadila Sri Murniati Sudjana Sudjana Sulistia Suwondo Sulthan Naufal Zaidane Syarief, Mochamad Edman Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Vira Septi Ayu Hasanah Wulan Nuriandari Yanti Rufaedah, Yanti Yuliah, Siti Ziana Azizah