Hazma Hazma
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia

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Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Profitabilitas Dengan Mediasi NPF Bank Umum Syariah Zahra Latifah; Ade Ali Nurdin; Hazma Hazma
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.285 KB) | DOI: 10.35313/ijem.v2i1.3588

Abstract

This study aims to determine the influence of internal and external factors on profitability represented by Return On Assets (ROA) with the mediation of Non-Performing Financing in Islamic Commercial Banks 2014-2108. The internal factors used are CAR and FDR, then the external variables used are GDP and inflation. The method used in this research is path analysis with WarpPLS 6.0. From this research, it is found that the direct effect, namely CAR and GDP, has no effect on NPF. FDR has a significant negative effect on NPF, and the inflation variable has a negative effect on NPF. CAR has a significant positive effect on ROA. FDR, GDP and inflation have no effect on ROA, NPF has a significant negative effect on ROA. Meanwhile, the indirect effect, namely the NPF, does not mediate the effect of CAR and GDP on ROA. NPF mediates the effect of FDR and inflation on ROA.
ANALISIS KEBIJAKAN PEMUTIHAN STATUS TUGAS/IZIN BELAJAR DALAM PEMBINAAN KARIER KEPANGKATAN DAN JABATAN DOSEN PTN DI INDONESIA Sumiyati Sumiyati; Kunlestiowati Kunlestiowati; Hazma Hazma; Ita Susanti; Krisna Yudha B
Sebatik Vol 23 No 2 (2019): Desember 2019
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.936 KB)

Abstract

Pengembangan karier dosen sangat penting karena merupakan cerminan perkembangan Lembaga. Oleh karena itu pihak pimpinan harus menjadikan pengembangan karier sebagai salah satu perhatian serius demi kepentingan dan kemajuan bersama. Salah satu bentuk peningkatan kualifikasi dan kempetensi ASN dosen dilakukan melalui pendidikan akademik formal berjenjang, dengan bentuk penugasan atau pemberian izin. Kemenristekdikti melalui Kepmenristekdikti No. 169/M/KPT/2018 berupaya memberikan kepastian hukum terhadap penyesuaian ijazah yang diperoleh pegawai negeri sipil yang telah menyelesaikan studi dan menjamin keberlangsungan karier pegawai di lingkungan Kemenristekdikti. Tujuan penelitian ini adalah mendeskripsikan konsep dasar, dampak, dan upaya implementasi kebijakan pemutihan Kemenristekdikti tersebut. Penelitian kualitatif ini dilakukan dengan pendekatan studi kasus dan studi banding di beberapa perguruan tinggi dan melalui observasi, wawancara, dan penyebaran angket. Dari penelitian ini, dapat disimpulkan bahwa para dosen umumnya mengerti tentang konsep pemutihan Kepmenristekdikti No. 169/M/KPT/2018 dibuat untuk membantu dosen yang mengalami ketidaksesuaian perizinan dalam sekolah lanjut agar tidak terkena Tuntutan Ganti Rugi (TGR). Upaya menerapkan kebijakan keputusan Menteri ini pun telah dilakukan sosialisasi.
Analisis Determinan Kebijakan Dividen Perusahaan Consumer Non-Cyclicals yang Terdaftar di Indeks Saham Syariah Indonesia Faisal Ihsannuddin; Kristianingsih Kristianingsih; Hazma Hazma
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.498 KB) | DOI: 10.35313/jaief.v2i3.3736

Abstract

The purpose of this study was to determine the factors that influence dividend policy. This study examines the effect of leverage as measured by the Debt to Equity Ratio, free cash flow, and collateralizable assets on dividend policy as measured by the Dividend Payout Ratio. The type of research used is quantitative research, and the population used in this study is non-cyclical consumer companies that are members of the ISSI for the 2016-2020 period. Obtained as many as 16 companies that meet the criteria to be used as research samples. The data analysis technique used is multiple linear regression analysis on panel data. The results showed that partially, Leverage and Free Cash Flow had a negative and insignificant effect on Dividend Policy, while Collateralizable Assets had no significant positive effect on Dividend Policy. In addition, dividend policy is affected by Leverage, Free Cash Flow and Collateralizable Assets simultaneously.
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Profitabilitas Dengan Mediasi NPF Bank Umum Syariah Zahra Latifah; Ade Ali Nurdin; Hazma Hazma
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3588

Abstract

This study aims to determine the influence of internal and external factors on profitability represented by Return On Assets (ROA) with the mediation of Non-Performing Financing in Islamic Commercial Banks 2014-2108. The internal factors used are CAR and FDR, then the external variables used are GDP and inflation. The method used in this research is path analysis with WarpPLS 6.0. From this research, it is found that the direct effect, namely CAR and GDP, has no effect on NPF. FDR has a significant negative effect on NPF, and the inflation variable has a negative effect on NPF. CAR has a significant positive effect on ROA. FDR, GDP and inflation have no effect on ROA, NPF has a significant negative effect on ROA. Meanwhile, the indirect effect, namely the NPF, does not mediate the effect of CAR and GDP on ROA. NPF mediates the effect of FDR and inflation on ROA.
The Influence of ROA, BOPO, CAR, and FDR on Non-Performing Financing in Full-Fledged Islamic Banks Elva Octavia Sari; Fatmi Hadiani; Hazma Hazma
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.4678

Abstract

Islamic banks have the main activity of distributing funds in the form of financing. Therefore, banks cannot be separated from financing risks. The financing risk is non-performing financing. Non-Performing Financing is a ratio that shows the large collectability of the bank in collecting back the financing. This study aims to determine the effect of CAR, ROA, FDR, and BOPO on NPF in Islamic Commercial Banks for the 2015-2020 period. This research is quantitative research and uses the panel data regression method. The data used are sourced from the financial statements of each Islamic Commercial Bank. The results showed that simultaneously the variables CAR, ROA, FDR, and BOPO have a significant positive effect on NPF. Partially, the CAR and BOPO variables have no significant effect on the NPF while the ROA variable has a significant negative effect on the NPF and FDR has a significant positive effect on the NPF.
Unraveling the Link between Financial Performance and Mudaraba Deposit Returns: The Case of Full-fledged Islamic Bank Kristianingsih Kristianingsih; Mochamad Rizki Ramdani; Hennidah Karnawati; Koernia Purwihartuti; Hazma Hazma; Maya Setiawardani
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.5309

Abstract

The goal of this study was to examine the impact of various factors on the profit-sharing level of Mudaraba deposits held by fully-fledged Islamic banks, including profitability level, profitability level, financing risk level, liquidity level, operational efficiency level, and capital adequacy level. A quantitative descriptive method with panel data regression analysis techniques was used in this investigation. The approaches used for data collecting included documentation and literature study. 168 observational data were collected across 7 Full-Fledged Islamic Banks over the course of six years, from 2017 to 2022. The findings demonstrated that the profit-sharing rate of Mudaraba deposits was significantly influenced by the levels of profitability, financing risk, liquidity, operational efficiency, and capital sufficiency at the same time. The amount of profitability, the level of financing risk, and the level of operational efficiency all somewhat influence the profit-sharing rate for Mudaraba deposits in a positive and significant way. The profit-sharing rate of Mudaraba deposits is unaffected by both liquidity and capital adequacy levels.