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Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Profitabilitas Dengan Dana Pihak Ketiga Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia Nabilla Septhiani; Tripuspitorini, Fifi Afiyanti; Hadiani, Fatmi
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6028

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Penelitian ini bertujuan untuk mengeksplorasi bagaimana Dewan Pengawas Syariah (DPS), dengan mempertimbangkan ukuran, frekuensi rapat, rangkap jabatan, latar belakang pendidikan, dan keberadaan anggota wanita, mempengaruhi profitabilitas Bank Umum Syariah yang diukur melalui return on assets (ROA) dan return on equity (ROE). Pengaruh ini juga dimoderasi oleh Dana Pihak Ketiga. Penelitian ini mencakup Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dari tahun 2013 hingga 2022, dengan sampel terdiri dari 16 bank syariah. Data yang dianalisis berasal dari laporan tahunan bank tersebut dan menggunakan metode kuantitatif dengan analisis regresi data panel untuk mengkaji hubungan antar variabel. Hasil penelitian menunjukkan bahwa secara individual, frekuensi rapat dan latar belakang pendidikan anggota DPS memiliki pengaruh terhadap profitabilitas bank. Namun, ukuran DPS, rangkap jabatan, keberadaan wanita dalam DPS, serta interaksi DPS dengan Dana Pihak Ketiga, tidak menunjukkan pengaruh yang signifikan terhadap profitabilitas.
Peluang Ekonomi Budi Daya Maggot melalui Pemanfaatan Sampah Organik di RW 12 Desa Ciwaruga Sartika, Euis; Yuliah, Siti; Hadiani, Fatmi; Binarto, Agus; Lusiani, Anie
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i2.22885

Abstract

The main problem facing the city of Bandung is a sharp increase in the volume of waste, followed by a rapid increase in population and changes in people's lifestyles. The volume of waste in the city of Bandung will reach 1,594.18 tons per day in 2022, which is dominated by food waste at 44.52%. Thermal processing of waste, such as RDF (refuse-derived fuels) which can be used as fuel for PLTSa incinerators, is still hampered. Ciwaruga Village, RW 12 is a densely populated area, waste handling has not been managed well, plus immigrants are increasingly contributing to waste production. Polban plays a role in helping solve the waste problem through PKM activities. The methods used are socialization, training, technical guidance, mentoring, evaluation and program sustainability. PKM activities emphasize organic waste management through maggot cultivation. The existence of a community of catfish farmers in RW 12 is the reason why the idea of ​​cultivating maggots as an alternative to catfish feed emerged, considering that the price of catfish feed is increasing. The protein content of maggots is very good for the growth of catfish, as well as complementary food for chickens. Maggot leftover food (kasgot) can be used as fertilizer. Maggots consume twice their body weight in food a day. For this reason, maggot cultivation is the right solution to reduce organic waste. PKM activities focus on developing maggot cultivation on a larger scale, namely the RW scale. Supported by waste shredding machine technology so that waste is consumed more easily and quickly by maggots. Considering the benefits of maggots, it is hoped that this can motivate people to become entrepreneurs in maggot cultivation as additional income.
ANALISIS PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP STABILITAS BANK UMUM SYARIAH DI INDONESIA PADA SEBELUM DAN SAAT PANDEMI COVID – 19 Febriana, Eliza; Hadiani, Fatmi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 2 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i2.6006

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Abstract: This research compares the stability of Sharia Commercial Banks before and during the COVID-19 pandemic, by looking at the impact of internal and external factors. 10 banks that met the criteria were included in the purposive sample used to select the sample for this research. The data obtained comes from the World Bank, Central Statistics Agency, and the official website of each Sharia Commercial Bank. This research includes internal variables such as CAR, NPF, and ISR and external factors consisting of inflation, GDP growth, and bank competition. As an analysis tool, Stata software is used to perform panel data regression and t-test data analysis. Based on the tests that have been carried out, the best model chosen is FEM with CAR, ISR and competition results having a significant positive influence, NPF and Inflation having an insignificant negative influence and GDP growth having an insignificant positive influence. The Wilcoxon Signed Rank Test was used because the research data was not normally distributed. As a result, the stability of Sharia Commercial Banks before and during the COVID-19 pandemic was no different. Keywords: Stability, Capital Adequacy Ratio, Non-Performing Financing, Islamic Social Responsibility, Inflation, GDP Growth, Bank Competition.
Financial Sustainability On Islamic Banking: Intellectual Capital And Knowledge Management Purbayati, Radia; Hatma Juniwati, Endang; Pakpahan, Rosma; hadiani, fatmi; Aini, Nurfina
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6524

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Intellectual Capital is one of the most important factors that can affect the company's performance from the capital aspect, including employee productivity, improving company skills, increasing company profits and creating a sustainable competitive advantage. In addition, Knowledge Management is also an important factor affecting bank performance. Effective knowledge management can improve operational efficiency, decision-making processes, and innovation capabilities within financial institutions, ultimately leading to improved sustainable financial performance. Therefore, this study aims to identify the effect of non-physical capital in the form of intellectual capital and knowledge management simultaneously on sustainable financial performance in Islamic banking. The urgency of the research is important to provide direction for increasing market share, optimizing intellectual capital, and knowledge management in achieving global sustainable competitive advantage of Indonesian Islamic banking. The research shows that the best model in testing is to use the Random Effect Model (REM). SCE, RCE and KM variables are variables that have a significant effect in the model with a positive direction. Meanwhile, HCE and CEE variables do not have a significant effect on the model.
Green Banking and Sharia Compliance: Their Role in Enhancing the Financial Performance of Islamic Banks in Indonesia Fatimah, Icha Nurul; Hadiani, Fatmi
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6751

Abstract

The impetus for this research stems from the rise in the number of Islamic banks in Indonesia, which has given rise to concerns regarding the consistency of these banks' commitment to sustainable financial practices and sharia compliance. The aim of this study is to examine and assess the impact of Green Banking and Sharia Compliance on the financial performance of Islamic commercial banks in Indonesia during the period from 2020 to 2024. This study uses quantitative methods, including panel data regression analysis, and the sample consists of Islamic commercial banks registered and operating in the OJK during 2020-2024, with a total of 11 BUS. The results of the hypothesis testing show that the Profit Sharing Ratio, the Equitable Distribution Ratio and the Islamic Income Ratio have a significant effect on Return On Assets, but the Green Coin Rating and the Zakat Performance Ratio have no effect on Return On Assets.
Sharia Compliance through Non-Halal Income: The Influence of the Sharia Supervisory Board, Independent Commissioners, and Institutional Ownership in Indonesian Islamic Commercial Banks (2014–2024) Gurnita, Ligar; Setiawan, Iwan; Hadiani, Fatmi; Arsyah, Teguh Dwi; Qolbi, Satria Kharimul
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6779

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Sharia compliance is a cornerstone for Islamic Commercial Banks (ICBs), yet minimizing non-halal income as a compliance indicator remains crucial. This study analyzes the influence of Sharia Supervisory Board (SSB) quantity, independent commissioner composition, and institutional ownership on non-halal income in 10 Indonesian ICBs (2014-2024). Employing panel data regression with a Fixed Effect Model (FEM), the results indicate that SSB quantity significantly and positively affects non-halal income, suggesting that increased SSB numbers correlate with decreased sharia compliance. Conversely, independent commissioner composition and institutional ownership show no significant influence. These findings bear important implications for strengthening ICBs' sharia governance, particularly in re-evaluating the quantitative role effectiveness of the SSB. This study fills a literature gap by providing empirical evidence on factors affecting non-halal income, while encouraging further research into other sharia governance factors.
P PENINGKATAN TARAF EKONOMI MELALUI PEMBERDAYAAN MASYARAKAT DALAM MENGELOLA SAMPAH PADA MASA PANDEMI DI RW 09 PADA MASA PANDEMI: Pemberdayaan Masyarakat dalam Mengelola Sampah Sartika, Euis; Murniati, Sri Murniati; Hadiani, Fatmi; Binarto, Agus; Dwi Jayanti, Retno
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Permasalahan sampah meningkat di masa pandemic, akibat melonjaknya sampah domestik selama work from home (WfH) dan aktivitas belanja online sebesar 27%-35%, walaupun dapat menggerakkan perekonomian, tetapi sampah kemasan menumpuk. Desa Sukamenak RW 09, memiliki permasalahan sampah dan belum mempunyai sistem pengolahan sampah mandiri. Polban sebagai instansi perguruan tinggi, membantu menyelesaikan permasalahan sampah di wilayah ini, melalui Pengabdian kepada Masyarakat (PKM) dengan program antara lain : edukasi, pelatihan, Bimtek, pendampingan, fasilitasi, dan evaluasi. Kegiatan meliputi sosialisasi pemilahan sampah dengan konsep 3R (Reuse, Reduce, Recycle), pelatihan pengolahan sampah anorganik menjadi produk daur ulang, pelatihan sampah organic menjadi pupuk, pelatihan pembuatan paving blok, dan pembentukan bank sampah. Kegiatan dimulai dengan identifikasi kemampuan awal masyarakat melalui kuesioner, hasil menunjukkan, sekitar 70% masyarakat mempunyai pengetahuan yang baik tentang sampah, namun sikap dan tindakan penanganan sampah sekitar 20%. Salah satu penyebabnya, belum pernah dilakukan sosialisasi pemanfaatan sampah. Pelatihan sampah anorganik terfokus kresek / plastic ( sampah dominan) yang disetrika sehingga menjadi bahan lain yang lebih tebal untuk dijadikan tas, dompet, sandal, bunga, dan lain sebagainya dan bernilai ekonomi. Pupuk dari sampah organic, dimanfaatkan sebagai media tanam untuk tanaman sayuran atau dapat dijual dalam skala besar dengan kemasan menarik. Bank sampah “RW 09 Berseri” diharapkan dapat meminimalisir volume sampah yang masuk TPA, tabungannya dapat diambil. Diharapkan setiap keluarga melakukan pemilahan sampah sejak dari rumah, sebagian sampah anorganik dijadikan produk daur ulang, sebagian lagi ditabung, dan sisanya dibuang. Pemanfatan sampah plastik dalam skala besar adalah pembuatan paving blok, yang mempunyai kualitas lebih kuat, ringan, dan tahan bantingan. Kata Kunci: Sampah Organik, Sampah Anorganik, Bank Sampah, 3R (Reuse, Reduce, Recycle)
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 Sartika, Euis; Siti Yuliah; Sri Murniati; Fatmi Hadiani; Anie Lusiani
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 2 (2023): Agustus : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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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