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All Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Asmirawati Asmirawati
Universitas Islam Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19 Asmirawati Asmirawati; Mia Kurniati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4332

Abstract

This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.
Perbandingan Pengungkapan Identitas Etika Islam pada Perbankan Syariah Indonesia: Studi Pada Periode 2014-2018 Rifqi Muhammad; Dianita Nur Anggraeni Puspitasari; Asmirawati Asmirawati
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.424

Abstract

The study aims to analyze the disclosure of Islamic ethical identity of full-fledge Islamic banks (BUS) and Islamic windows (UUS). This study also compares the full-fledge Islamic banks (BUS) and Islamic windows (UUS) which are better between the two groups. This study uses a sample of 12 BUS and 16 UUS in the period of 2014-2018. The sampling selection uses purposive sampling. This study examines the index of Islamic ethical identity disclosure using the Ethical Identity Index (EII). The results of this study indicate that full fledge Islamic banks (BUS) and Islamic windows (UUS) are no significant differences in the disclosure of. This study also discusses the disclosure on each dimension of EII.
Co-Authors Dianita Nur Anggraeni Puspitasari Kurniati, Mia Mia Kurniati Rifqi Muhammad