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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.
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 : Jurusan Akuntansi 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.