Article Per Year (5 Year)
p-Index From 2020 - 2025
5.805
P-Index
This Author published in this journals
All Journal EKSPANSI Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance
Banter Laksana, Banter
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
Pengaruh Faktor Makroekonomi dan Faktor Spesifik Bank terhadap NPF Bank Umum Syariah di Indonesia Ayu Sri Wahyuni; Fatmi Hadiani; Banter Laksana; Benny Barnas
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.v3i2.3729

Abstract

This study aims to determine the macroeconomic factors and specific bank factors that influence Non-Performing Financing (NPF) of Sharia Commercial Banks (BUS) in Indonesia from 2015 to 2020 annually. Data analysis method used in this study is panel data regression with 9th version EViews by taking a sample of 10 Sharia Commercial Banks (BUS) in Indonesia, the variable of inflation has a positive significant effect, the variable of GDP has a negative significan, and BI Rate has no significant effect. Meanwhile, the specific bank factors variable of FDR has a positive and significant effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia. Lastly, the variable of ROA and CAR have no effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia.
Analisis Pengaruh NPF, FDR, CAR, dan GCG terhadap Profitabilitas Bank Umum Syariah Sarah Salsabila; Ruhadi Ruhadi; Banter Laksana; Nafisah Ruhana
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.v3i2.3764

Abstract

This study aims to examine the effect of NPF, FDR, CAR and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2020 period. The independent variables used are NPF, FDR, CAR, and GCG which are proxied by the board of directors, independent board of commissioners, and sharia supervisory board. While the dependent variable used is return on assets (ROA). Testing this hypothesis uses a path diagram that is processed with WarpPLS version 8.0. The results of this study indicate that the NPF, FDR, CAR and the sharia supervisory board have significant effect on the profitability of Islamic commercial banks, while the independent board of directors and commissioners have no significant effect on the profitability of Islamic commercial banks.
Pengaruh Faktor Internal terhadap Profitabilitas dengan NPF sebagai Variabel Intervening Pada Bank Umum Syariah di Indonesia Periode 2015-2020 Ajeng Putri Nurfadila; Endang Hatma Juniwati; 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.v3i3.4490

Abstract

This study aims to determine the magnitude of the effect of the variables CAR, FDR and BOPO as an independent variable directly on ROA as the dependent variable and indirectly through the intervening variable, namely NPF at Islamic Commercial Banks in Indonesia for the 2015-2020 period. The data used is secondary data derived from the Statistik Perbankan Syariah OJK. The method used in this research is descriptive research with a quantitative approach using Path Analysis and supported by SPSS 25 software as a data processing application. The results showed that CAR have a negative and significant effect and BOPO have a positive and significant effect on NPF, while FDR have no significant effect on NPF. Furthermore, BOPO has a negative and significant effect on ROA, while CAR, FDR and NPF have no significant effect on ROA. The NPF cannot mediate the effect of CAR, FDR and BOPO on ROA.
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
Efisiensi dan Efektivitas Pengelolaan Dana Zakat pada Baznas Provinsi Jawa Barat Menggunakan Data Envelopment Analysis dan Zakat Core Principles: Allocation to Collection Ratio Rachmawati, Audia Kirani; Tamara, Destian Arshad Darulmalshah; Laksana, Banter; Djuwarsa, Tjetjep
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.v4i1.5609

Abstract

This final project examines the efficiency and effectiveness of zakat fund management at BAZNAS West Java for the period 2015 - 2021. The method used in measuring the level of efficiency is the Data Envelopment Analysis model of Constant Return to Scale and Variable Return to Scale with Banxia Frontier. While the method used to measure the level of effectiveness is Zakat Core Principles: Allocation to Collection Ratio with Microsoft Excel. Based on the DEA CRS model, imperfect efficiency values in 2019 and 2021 are 92.5% and 62.9%. As for the results of the analysis based on the DEA VRS model, the perfect efficiency value in all periods of the study year was 100.0%. For the results of the effectiveness calculation, it produces an ACR value of 73% - 98% which is included very effective categories. Whereas the ZTR ratio is 0.36 which is included in the bad category.
Pengaruh Penerimaan Pajak Daerah dan Zakat Terhadap Tingkat Kemiskinan di Indonesia Periode 2014-2022 Shafarani, Yusri; Djatnika, Djoni; Mauluddi, Hasbi Assidiki; Laksana, Banter
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.v4i1.5669

Abstract

Regional taxes and zakat are sources of state revenue that contribute significantly to overcoming the problem of poverty in Indonesia. This study aims to find out how the influence of the realization of regional tax and zakat revenues on the level of poverty in Indonesia. This study uses documentation methods, quantitative approaches, panel data regression analysis techniques, and secondary data sourced from provincial scale BAZNAS and LAZNAS, SIKD DJPK, and BPS. Data on the realization of regional tax and zakat revenues were obtained through a purposive sampling technique and obtained unbalanced panel data of 83 samples from 17 provinces in Indonesia during the 2014-2022 period. The results of this study indicate that partially, regional tax revenues have a negative and significant effect, while zakat receipts have a positive and insignificant effect on the poverty rate in Indonesia. Simultaneously, local tax and zakat revenues affect the level of poverty in Indonesia
Analisis Corporate Governance dan Firm Characteristics terhadap Sustainability Reporting BUS di Indonesia Silvia Utami Ningtias; Purbayati, Radia; Laksana, Banter
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.v4i3.6027

Abstract

The idea behind this research is the uneven implementation of sustainability reporting in Sharia Commercial Banks in Indonesia since the publication of regulation Number 51/POJK.03/2017. This research intends to inspect the influence of corporate governance as proxied by the board of directors and independent board of commissioners and firm characteristics as proxied by ROA and company age on sustainability reporting (SR) as proxied by GRI-G4. This study employed a quantitative explanatory methodology. Results from the research show that company age has a substantial and unidirectional impact on SR. The result also showed a considerable effect in contradictory directions between the independent board of commissioners and SR. Meanwhile, ROA and the board of directors do not impact SR. However, simultaneously, the board of directors, independent board of commissioners, ROA, and company age have a significant and unidirectional impact on SR.
Co-Authors Ajeng Putri Nurfadila Ardila, Lina Nur Arizal Jaya Auliya Diasyasifa Aurellia Catra Ratnanggadi Ayu Sri Wahyuni Barnas, Benny Bilqist Luthfia Rachmi Citra Putriana Dewi Dadang Hermawan Dadang Hermawan Desi Siti Mariam Destian Arshad Darulmalshah Tamara Dimas Sumitra Danisworo Dimas Sumitra Danisworo Djatnika, Djoni Djoni Djatnika Djuwarsa, Tjetjep Eltasya Sifra Mevia Simanungkalit Endang Hatma Juniwati Fitriah Fatimah Amatilah Hadiani, Fatmi Hasbi Assidiki Mauluddi Irvan Firmansyah Maulana Jonathan Darmawan Karunia Putri Augustina Dwi Anggiyani Leni Nur Pratiwi Leni Nur Pratiwi Mayasari, Ine Mohamad Salman Sutrisno Muhammad Fikry Rivaldy Nadya Fajriatul Adni Nurdin, Ade Ali Nurfitria Nurfitria Nurul Indah Fauziah Pakpahan, Rosma Purbayati, Radia Rachmawati, Audia Kirani Ris Gabe Jefferson Sihombing Ruhadi Ruhadi Ruhana, Nafisah Santa Maria Manungkalit Sarah Salsabila Selly Tania Shafarani, Yusri Silvia Utami Ningtias Syarief, Mochamad Edman Tamara, Destian Arshad Darulmalshah Tjetjep Djuwarsa Wildan Dzulhijar Wulan Hamida