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All Journal Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance

Dimas Sumitra Danisworo

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3553872

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor-Faktor yang Memengaruhi Risiko Likuiditas pada Bank Umum Syariah di Indonesia Regita Nur Fitriani; Dimas Sumitra Danisworo
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to analyze what factors affecting the liquidity risk in Islamic Banks in Indonesia. In this study, the measurement of liquidity risk will be seen from other factors that can affects liquidity risk including Cash Ratio (CsR), Size of Bank (SOB), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Net Working Capital (NWC), and Investment (INV). The research method used in this research is a quantitative descriptive analysis uses the Eviews 9 program. The object of this analysis is twelve Islamic Banks in Indonesia which have been operating from 2014-2018. The analysis technique used is multiple regression analysis with Random Effect Model (REM) regression model. The results of this study indicate that CsR, SOB, and NWC have a significant effect on liquidity risk. While DPK, CAR, and INV have an insignificant effect on liquidity risk.

Pengaruh Penilaian Tingkat Kesehatan Bank Terhadap Praktik Manajemen Laba Pada Bank Umum Syariah di Indonesia Salma Cantya Paramastri; Radia Purbayati; Dimas Sumitra Danisworo
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Earnings management is carried out to show that the company is in good condition even though in reality it is not good. These practices are not in accordance with sharia principles. This study aims to determine the effect of the Bank Soundness Level Assessment using the RGEC method on earnings management practices in Islamic Commercial Banks in Indonesia for the 2015-2018 period. The variables used are the Financing to Deposit Ratio (FDR), Return On Assets (ROA), Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR). Testing the variables using the Path Analysis method with a sample of 9 Islamic Commercial Banks in Indonesia. The results showed that the FDR and CAR variables had a negative and significant effect; ROA has a positive and insignificant effect; and GCG has a negative and insignificant effect on earnings management practices at Islamic Commercial Banks in Indonesia.

Analisis Komparasi Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Menggunakan Pendekatan Maqashid Sharia Index Tiara Tresnawulan Barkah; Dimas Sumitra Danisworo; Muhamad Umar Mai
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to analyze the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Sharia Index. The research used Simple Additive Weigting method and independent analysis t-test. From this research it can be concluded that the performance value of Islamic banking in Indonesia using the Maqashid Sharia Index in 2014-2018 is 1.534 and Malaysia is 0.823. Based on the analysis of the independent t test, there is a significant difference between the average value of Islamic banks in Indonesia and Malaysia with a value of Tcount 2.819>Ttable 2.306, MSI's first goal is to obtain T-count value of 1.189 <2.306. The second objective of MSI is to get the T-count value of 2.327> 2.306. The third objective of MSI with T-count value of 1.856 <2.306 T table. This means that there is a significant difference in financial performance with MSI in Indonesia and Malaysia.

Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas pada PT Bank BRI Syariah Tbk Jilda Khoirunnisaa; Dimas Sumitra Danisworo; Yudha Trishananto
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of mudharabah financing (X1), musyarakah financing (X2), murabahah receivables (X3), and BOPO (X4) on profitability as measured using Return On Aset (ROA) (Y) PT Bank BRI Syariah Tbk. In this study, data was taken in the form of Annual Financial Report data for the 2016-2019 period stipulated by Bank Indonesia. The analysis ini this study includes descriptive statistical test using IBM SPSS 20 analysis tool. The results showed that simultaneously mudharabah financing, musyarakah financing, murabahah receivablesm and BOPO had an effect on ROA. Partially, musyarakah financing has a significant positive effect on ROA, BOPO has a significant negatif effect on ROA, and mudharabah financing and murabahah receivables have no significant effect on ROA.

Pengaruh DPK, CAR, BOPO, dan NPF terhadap Likuiditas pada Bank Umum Syariah Intan Kania Rufaidah; Tjetjep Djuwarsa; Dimas Sumitra Danisworo
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to determine the effect of DPK, CAR, NPF, ROA for the liquidity of Islamic banks ini Indonesia during 2015 -2019, either simultaneously or partially. The object of this research is Islamic Commercial Banks in Indonesia. The research method used in this study is a correlational method with a quantitative approach. The data used is secondary data in the form of annual financial reports published by Bank Indonesia and OJK. The analytical method used is panel data regression using the analysis Eviews tool. The results of this study indicate that partially CAR, NPF, BOPO affect FDR. Meanwhile, DPK has no effect on FDR. The coefficient of determination (adjusted R2) of 0,3096 or 30,96%, which means that four independent variables can explain the dependent variable, while the rest influenced by other factors beyond the variables.

Analisis Efisiensi Perusahaan Asuransi Umum dan Reasuransi Syariah di Indonesia Menggunakan Metode Data Envelopment Analysis Elsi Dwijayanti; Dimas Sumitra Danisworo; Hasbi Assidiki Mauluddi
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the level of efficiency in Sharia Non Life Insurance and Reinsurance Business in Indonesia using the Data Envelopment Analysis (DEA) method. The data used in this study are the financial statements of all Sharia Non Life Insurance and Reinsurance Business in Indonesia for the 2015-2019 period published by the Financial Services Authority in Indonesian Insurance Statistics every year (2015-2019). There are two variables used in this study, namely the input variable which includes capital, other operating expenses, general and administrative expenses, and marketing expenses and the output variable, namely gross contribution. The results of this study are Sharia Non Life Insurance and Reinsurance Business in Indonesia in Indonesia in 2015 had an efficiency level or efficiency value of 87%, in 2016 and 2017 the efficiency level was 100%, in 2018 it was 95% and in 2019 it was 84%.

Analisis Kebutuhan Sistem Informasi Pembelajaran Daring pada Lab Bank Syariah Politeknik Negeri Bandung Diharpi Herli Setyowati; Hasbi Assidiki Mauluddi; Dimas Sumitra Danisworo; Djoko Cahyo Utomo Lieharyani
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The main purpose of this study is to analyze the needs for the development of Islamic Bank Lab learning media. in Politeknik Negeri Bandung. The stages of research on needs analysis of teaching media development carried out were: data collection, data analysis and document review, identification of actors, and making use case diagrams. The analysis was carried out on the current system using PIECES analysis. The results of the PIECES analysis are made in tabular form. In addition, a functional and non-functional requirements analysis was also carried out. Identification of actors who will play a role in teaching media is described in the form of use case diagrams. The results of the PIECES analysis show that a system is needed that can accommodate practical learning in the lab. Islamic banks that can be accessed by students from anywhere in real time, fast and easy to use by all actors involved. Therefore, it is necessary to develop an information system as a learning medium in the Islamic Bank lab. Politeknik Negeri Bandung.

Implementasi Produk Pembiayaan Murabahah di Koperasi Syariah Berkah Kabupaten Bandung Barat Bambang Wisnuadhi; Ine Mayasari; Dimas Sumitra Danisworo; Ghifari Munawar; Hasbi Assidiki Mauluddi; Lukmannul Hakim Firdaus; Wendi Wirasta
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Sharia cooperatives are mediators for providers of funds and users of funds so that borrowed funds can be used optimally. In sharia cooperatives there is financing whose purpose is to meet the needs of its members. Murabaha financing is the most preferred financing by members, usually used to meet consumptive needs. The purpose of this study was to determine the implementation of murabahah contracts in murabahah financing products in the Berkah Syariah Cooperative, West Bandung Regency. This research is a qualitative research with a case study approach. The data used in this study is the primary data of the Berkah Syariah Cooperative and for data collection techniques will use three events, namely, observation, interviews and documentation. Based on observations and interviews that have been conducted regarding the implementation of murabahah financing at the Berkah Syariah Cooperative, West Bandung Regency with the management of the Berkah Syariah Cooperative, it can be concluded that the Berkah Syariah Cooperative has implemented murabahah financing in accordance with sharia principles and in accordance with the DSN MUI fatwa no. 04/DSN-MUI/IV/2000.

Co-Authors Banter Laksana, Banter Cantik Wiradinda Suhud Dian Apriliani Diharpi Herli Setyowati Djoko Cahyo Utomo Lieharyani Djoni Djatnika Elsi Dwijayanti Ghifari Munawar Hasbi Assidiki Mauluddi I Yensi Godchild Nehe Intan Kania Rufaidah Jilda Khoirunnisaa Lukmannul Hakim Firdaus Mayasari, Ine Mochamad Umar Mai Nurdin, Ade Ali Radia Purbayati Regita Nur Fitriani Rochmi Widayanti Salma Cantya Paramastri Santa Maria Manungkalit Syarief, Mochamad Edman Tiara Tresnawulan Barkah Tjetjep Djuwarsa Tresna Pratiwi Wendi Wirasta Wisnuadhi, Bambang Yudha - Trishananto

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