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All Journal EKSPANSI JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal ABDINUS : Jurnal Pengabdian Nusantara Glosains: Jurnal Sains Global Indonesia Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Journal of Applied Islamic Economics and Finance Jurnal Sosial dan Sains
Hadiani, Fatmi
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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.
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.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Sebelum Dan Selama Pandemi COVID-19 Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di ISSI Ash Shidqi, Muhammad Irsyad; Djuwarsa, Tjetjep; Hadiani, Fatmi; Syarief, M. Edman
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.v4i1.5677

Abstract

This study examines the relationship between the company's financial ratios, namely Current Ratio and Debt to Equity Ratio as independent variables to Return On Assets which are the dependent variable in companies in the Trade, Services and Investment sectors. This study uses company panel data for 2017-2021 based on the three years before and two years during the COVID-19 pandemic. COVID-19 is a moderating variable that strengthens or weakens the relationship between CR and DER on ROA. The study population is 102 trade, service and investment business sectors listed on the Indonesian Sharia Stock Index. Based on random sampling, 26 companies were obtained as samples. The results obtained show that CR, both moderated by COVID-19 and without being moderated, does not affect the ROA of the business sector. Meanwhile, DER results without being moderated by COVID-19 negatively and significantly affect ROA, then DER moderated by COVID-19 positively and significantly affects ROA. The positive relationship obtained by DER on ROA during COVID-19 is interpreted as a quasi moderator, where COVID-19 as a pseudo moderating variable is able to interact with DER thereby strengthening its negative effect on company ROA.
Analisis Pengaruh CAR, FDR, Inflasi, dan Suku Bunga BI terhadap ROA pada Bank Umum Syariah di Indonesia Shafira, Ranti Firdha; Purbayati, Radia; Hadiani, Fatmi; Syarief, M. Edman
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.v4i1.5678

Abstract

This research has the main objective of testing how influence CAR, FDR, inflation, and BI rates on ROA of Islamic in Islamic commercial banks for the 2017-2021 period.Method the method applied is a descriptive quantitative using software Eviews12. Secondary data from website Islamic commercial banks and Bank Indonesia.By using the purposive sampling methode, the subject who met the criteria were 10 banks at OJK. The chosen model is Random Effect Model (REM). This research contributes to help expand the theory of Islamic Banking that use ROA to measure financial performance.
Co-Authors Aginda Pratiwi Agus Binarto Aini, Nurfina Aldiansyah Aldiansyah Anie Lusiani Annisa Pujiati Arsyah, Teguh Dwi 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 Dwi Jayanti, Retno Eka Fauziah Rizky Elva Octavia Sari Elva Oktavia Sari Endang Hatma Juniwati Ermi Nilam Sari Euis Sartika Eva Sofariah Evi Fujilestari Fatimah, Icha Nurul Febriana, Eliza Febril Des Saputra Dini Fitri Syahbani Rozak Ghina Fauziyyah Umami Gurnita, Ligar Hatma Juniwati, Endang Hazma Hazma Iwan Setiawan Jayanti, Retno Dwi Karnisah, Iin Kusno, Hendra Sanjaya Leni Nur Pratiwi Lusiani, Anie Mayasari, Ine Mochamad Umar Mai Murniati, Sri Murniati Nabilla Septhiani Nisa Hafsyari Fauziah Pakpahan, Rosma Purbayati, Radia Putra, Sugih Sutrisno Qolbi, Satria Kharimul 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