Claim Missing Document
Check
Articles

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.
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

Abstract

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.
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

Abstract

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

Abstract

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

Abstract

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.