Article Per Year (5 Year)
p-Index From 2020 - 2025
4.651
P-Index
This Author published in this journals
All Journal Kertha Semaya Sosiohumaniora Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) KLIK (Kumpulan jurnaL Ilmu Komputer) (e-Journal) JCES (Journal of Character Education Society) JURNAL PENDIDIKAN TAMBUSAI Account : Jurnal Akuntansi, Keuangan dan Perbankan AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JURNAL USM LAW REVIEW Jurnal Esensi Hukum Jurnal Suara Hukum Mitra Akademia: Jurnal Pengabdian Masyarakat Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat dan Penelitian Thawalib BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Journal of Law, Poliitic and Humanities Journal of Progressive Law and Legal Studies Jurnal Spektrum Komunikasi Akurasi
Bambang Waluyo
Politeknik Negeri Jakarta
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Elaborasi Penyusunan Laporan Keuangan Konsolidasi ke Dalam Nilai Syariah Islam Waluyo, Bambang; Masjono, Ali
Al-Iqtishad: Journal of Islamic Economics Vol 4, No 2: July 2012
Publisher : Faculty of Shariah and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v4i2.2104

Abstract

This study aimed to obtain a design of the process of preparing the consolidated financial statements associated with shariah values in Islam, especially the value of  fairness and honesty. The consolidated financial statements are designed to present the result of operations and financial position of the company and its subsidiaries. In the process, it will be clearly seen an effort to avoid injustice and dishonesty, because things are suspected as potentially able to cheat its readers in a way the ellimination of the effect through adjusting entries and elimination. So that, these process will be in accordance with the Quran and the HadithDOI: 10.15408/aiq.v4i2.2104
ANALISIS RISIKO PEMBIAYAAN MUDHARABAH, MUSYARAKAH, DAN MURABAHAH DENGAN MENGGUNAKAN CREDITRISK+ STUDI KASUS BANK X Syahratien, Ade Irma; Waluyo, Bambang; Fatah, Dede Abdul
Jurnal Akuntansi Keuangan dan Perbankan Vol 7, No 1 (2020): ACCOUNT VOL 7 NO 1 EDISI JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.712 KB) | DOI: 10.32722/acc.v7i1.2833

Abstract

ANALISIS RISIKO PEMBIAYAAN MUDHARABAH, MUSYARAKAH, DAN MURABAHAH DENGAN MENGGUNAKAN CREDITRISK+STUDI KASUS BANK X Ade Irma Syahratien adeirmasyahratien@gmail.com Bambang Waluyo bambang.waluyo@akuntansi.pnj.ac.idDede Abdul Fatah dedefatah@yahoo.com Program Studi Keuangan dan Perbankan Syariah Politeknik Negeri Jakarta ABSTRACTThis research is motivated by the potential loss of banks which can be seen from the NPF ratio.This research  aims  to  analyze  the  potential  risk  of  mudharabah,  musyarakah,  and  murabahahfinancing and analyze the amount of capital adequacy to bear the potential losses that occur at Bank X using the CreditRisk+ method. The data used in this study are mudharabah, musyarakah, and murabahah financing data at Bank X in 2015, 2016 and 2017, which are classified as default. The results of the study show that the expected loss value in 2015, 2016 and 2017 in mudharabah and musyarakah financing increases every year, while in murabahah financing the expected loss value fluctuates from year to year. The value of unexpected losses in 2015, 2016 and 2017 in mudharabah, musyarakah and murabahah financing has increased every year. From the  calculation results it  is  known that the unexpected loss value is greater than the expected loss value. The value of economic capital to cover unexpected losses in 2015, 2016 and 2017 in mudharabah and murabahah financing  has  increased every  year,  while  in  musyarakah  financing  the  value  of  economic  capital  has fluctuated from year to year. In this study, it is expected that the CreditRisk+  method can be considered by Bank X as an alternative method of measuring financing risk and can be developed in further research. Keywords: Financing Risk, CreditRisk+, Expected Loss, Unexpected Loss, Economic Capital  ABSTRAKPenelitian ini dilatarbelakangi oleh adanya potensi kerugian bank yang dapat dilihat dari rasioNPF. Penelitian ini bertujuan untuk menganalisis potensi risiko pembiayaan mudharabah, musyarakah, dan murabahah dan menganalisis jumlah kecukupan modal untuk menanggung potensi kerugian yang terjadi di Bank X dengan menggunakan metode CreditRisk+. Data yang digunakan dalam penelitian ini adalah data pembiayaan mudharabah, musyarakah, dan murabahah di Bank X pada tahun 2015,2016 dan 2017  yang tergolong default. Hasil dari penelitian diperoleh nilai kerugian yang dapat diperkirakan (expected loss) tahun 2015,   2016,   dan   2017   pada   pembiayaan   mudharabah   dan musyarakah mengalami peningkatan setiap tahunnya, sedangkan pada pembiayaan murabahah nilai expected loss mengalami fluktuasi dari tahun ke tahun. Nilai kerugian yang tidak dapat diperkirakan (unexpected  loss)  tahun  2015,  2016,  dan  2017  pada pembiayaan  mudharabah,  musyarakah,  dan murabahah mengalami peningkatan setiap tahunnya. Dari hasil perhitungan diketahui bahwa nilai unexpected loss umumnya lebih besar daripada nilai  expected loss.  Nilai kecukupan modal atau economic capital untuk menutupi unexpected loss  tahun 2015, 2016, dan 2017 pada pembiayaan mudharabah dan murabahah mengalami peningkatan setiap tahunnya, sementara itu pada pembiayaan musyarakah nilai  economic capital  mengalami fluktuasi dari  tahun ke  tahun.  Pada penelitian ini diharapkan  metode  CreditRisk+   dapat  dipertimbangkan  oleh  Bank  X  sebagai  metode  alternatif dalam mengukur risiko pembiayaan dan dapat dikembangkan pada penelitian selanjutnya. Kata kunci: Risiko Pembiayaan, CreditRisk+, Expected Loss, Unexpected Loss, Economic Capital
PELUANG IMPLEMENTASI MUDHARABAH UNTUK PEMBIAYAAN PADA USAHA MIKRO, KECIL DAN MENENGAH waluyo, Bambang
Ekonomi & Bisnis Vol 16, No 2 (2017): JURNAL EKONOMI DAN BISNIS, VOL 16 NO 2 DESEMBER 2017
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v16i2.988

Abstract

Penelitian ini bertujuan melakukan kajian implementasi mudharabah pada model pembiayaan untuk Usaha Mikro, Kecil dan Menengah (UMKM).  Penelitian dikelompokkan ke dalam penelitian perpustakaan.  Pendekatan yang digunakan adalah deskriptif kualitatif.  Dalam implementasi mudharabah,  digunakan model pembiayaan Program Keuangan Mikro (PKM) yang diselenggarakan oleh Lembaga Keuangan Syariah (LKS) untuk UMKM.  Hasil penelitian menunjukkan model pembiayaan untuk UMKM dengan pola PKM dapat membantu kemandirian UMKM dalam memenuhi kebutuhan dana untuk menjalankan usaha.  Namun di sisi lain ada banyak kendala dalam penyaluran pembiayaan dengan skema mudharabah sehingga bank syariah sangat berhati-hati dalam menyalurkannya. Diperlukan penelitian lanjutan dengan melihat kasus pada bank syariah yang mempunyai produk pembiayaan mudharabah untuk UMKM agar dapat membandingkan antara model pada penelitian ini dengan kondisi riil di lapangan.
ANALISIS RISIKO PEMBIAYAAN MUDHARABAH, MUSYARAKAH, DAN MURABAHAH DENGAN MENGGUNAKAN CREDITRISK+ STUDI KASUS BANK X Ade Irma Syahratien; Bambang Waluyo; Dede Abdul Fatah
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 7 No. 1 (2020): EDISI JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i1.2833

Abstract

ANALISIS RISIKO PEMBIAYAAN MUDHARABAH, MUSYARAKAH, DAN MURABAHAH DENGAN MENGGUNAKAN CREDITRISK+STUDI KASUS BANK X Ade Irma Syahratien adeirmasyahratien@gmail.com Bambang Waluyo bambang.waluyo@akuntansi.pnj.ac.idDede Abdul Fatah dedefatah@yahoo.com Program Studi Keuangan dan Perbankan Syariah Politeknik Negeri Jakarta ABSTRACTThis research is motivated by the potential loss of banks which can be seen from the NPF ratio.This research  aims  to  analyze  the  potential  risk  of  mudharabah,  musyarakah,  and  murabahahfinancing and analyze the amount of capital adequacy to bear the potential losses that occur at Bank X using the CreditRisk+ method. The data used in this study are mudharabah, musyarakah, and murabahah financing data at Bank X in 2015, 2016 and 2017, which are classified as default. The results of the study show that the expected loss value in 2015, 2016 and 2017 in mudharabah and musyarakah financing increases every year, while in murabahah financing the expected loss value fluctuates from year to year. The value of unexpected losses in 2015, 2016 and 2017 in mudharabah, musyarakah and murabahah financing has increased every year. From the  calculation results it  is  known that the unexpected loss value is greater than the expected loss value. The value of economic capital to cover unexpected losses in 2015, 2016 and 2017 in mudharabah and murabahah financing  has  increased every  year,  while  in  musyarakah  financing  the  value  of  economic  capital  has fluctuated from year to year. In this study, it is expected that the CreditRisk+  method can be considered by Bank X as an alternative method of measuring financing risk and can be developed in further research. Keywords: Financing Risk, CreditRisk+, Expected Loss, Unexpected Loss, Economic Capital  ABSTRAKPenelitian ini dilatarbelakangi oleh adanya potensi kerugian bank yang dapat dilihat dari rasioNPF. Penelitian ini bertujuan untuk menganalisis potensi risiko pembiayaan mudharabah, musyarakah, dan murabahah dan menganalisis jumlah kecukupan modal untuk menanggung potensi kerugian yang terjadi di Bank X dengan menggunakan metode CreditRisk+. Data yang digunakan dalam penelitian ini adalah data pembiayaan mudharabah, musyarakah, dan murabahah di Bank X pada tahun 2015,2016 dan 2017  yang tergolong default. Hasil dari penelitian diperoleh nilai kerugian yang dapat diperkirakan (expected loss) tahun 2015,   2016,   dan   2017   pada   pembiayaan   mudharabah   dan musyarakah mengalami peningkatan setiap tahunnya, sedangkan pada pembiayaan murabahah nilai expected loss mengalami fluktuasi dari tahun ke tahun. Nilai kerugian yang tidak dapat diperkirakan (unexpected  loss)  tahun  2015,  2016,  dan  2017  pada pembiayaan  mudharabah,  musyarakah,  dan murabahah mengalami peningkatan setiap tahunnya. Dari hasil perhitungan diketahui bahwa nilai unexpected loss umumnya lebih besar daripada nilai  expected loss.  Nilai kecukupan modal atau economic capital untuk menutupi unexpected loss  tahun 2015, 2016, dan 2017 pada pembiayaan mudharabah dan murabahah mengalami peningkatan setiap tahunnya, sementara itu pada pembiayaan musyarakah nilai  economic capital  mengalami fluktuasi dari  tahun ke  tahun.  Pada penelitian ini diharapkan  metode  CreditRisk+   dapat  dipertimbangkan  oleh  Bank  X  sebagai  metode  alternatif dalam mengukur risiko pembiayaan dan dapat dikembangkan pada penelitian selanjutnya. Kata kunci: Risiko Pembiayaan, CreditRisk+, Expected Loss, Unexpected Loss, Economic Capital
ELABORASI PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI KE DALAM NILAI SYARIAH ISLAM Bambang Waluyo; Ali Masjono
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 4, No 2: July 2012
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.768 KB) | DOI: 10.15408/aiq.v4i2.2574

Abstract

This study aimed to obtain a design of the process of preparing the consolidated financial statements associated with syariah values in Islam, especially the value of fairness and honesty. The consolidated financial statements are designed to present the results of operations and financial position of the company and its subsidiaries. In the process, it will be clearly seen an effort to avoid injustice and dishonesty, because things are "suspected" as potentially able to "cheat" its readers in a way the elimination of the efect through adjusting entries and elimination. So that these process will be in accordance with the Quran and the HadithDOI: 10.15408/aiq.v4i2.2574
Perbandingan Kinerja Instrumen Investasi Berbasis Syariah dengan Konvensional di Pasar Modal Indonesia Ida Syafrida; Indianik Aminah; Bambang Waluyo
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 6, No 2: July 2014
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.87 KB) | DOI: 10.15408/aiq.v6i2.1230

Abstract

The Performance Comparation between sharia instrument performance and conventional syariah The main objective of investors in investment activities is to get the profit. Similarly, investors in Islamic investment activities want the same things. But often the performance of sharia instruments deemed lower than conventional instruments, so market share Sharia-compliant investment instruments is still minimal. This research doing comparation performance index and mutual fund index between shariah based and conventional based. Based on the results of research that takes samples Islamic instruments of capital markets such as sharia Islamic stocks and sharia mutual funds, it is concluded that the performance of sharia-based investment instruments are not significantly different from the conventional investment instruments, even during the period of research Islamic investment instruments showed slightly better performance.  DOI:10.15408/aiq.v6i2.1230
MODEL EDUKASI BERDASARKAN SEGMENTASI KONSUMEN UNTUK MEMBANGUN MINAT MASYARAKAT PADA PERBANKAN SYARIAH Bambang Waluyo; Sylvia Rozza; Sujarwo Sujarwo
Sosiohumaniora Vol 20, No 3 (2018): SOSIOHUMANIORA, NOPEMBER 2018
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.102 KB) | DOI: 10.24198/sosiohumaniora.v20i3.14561

Abstract

Pemahaman masyarakat yang rendah terhadap perbankan syariah menjadi tantangan tersendiri dalam pengembangan perbankan syariah di Indonesia. Tujuan penelitian mengetahui variasi pelaku segmentasi konsumen dengan memperhatikan aspek-aspek kognitif, sosial, emosional, fisik, estetika dan spiritual. Metode penelitian adalah deskriptif kualitatif. Penelitian terdahulu menemukan lima segmen konsumen yaitu syariah loyalis, obligatory, follower, functional benefit, dan essentially conventional. Ranking pemahaman terhadap perbankan syariah berdasarkan urutan dari yang paling paham hingga yang paling tidak paham adalah syariah loyalis, obligatory, follower, functional benefit dan essentially conventional. Dasar yang dapat digunakan dalam edukasi perbankan syariah adalah : (1). edukasi perbankan syariah masih sangat diperlukan, (2). Edukasi perbankan syariah perlu dimasukkan dalam kurikulum sekolah, (3). Informasi tentang bank syariah dapat disampaikan melalui iklan pada berbagai media, dan (4). Segmen essentially conventional perlu diberi edukasi baik tentang produk maupun tentang perbankan syariah itu sendiri. Kerjasama diantara para stakeholders sangat diperlukan dalam edukasi perbankan syariah. Evaluasi keberhasilan edukasi dapat dilihat dari meningkatnya awareness segmen essentially conventional pada perbankan syariah. 
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Sub Sektor Konstruksi di Bursa Efek Indonesia Iman Rusdianto; Bambang Waluyo; Fatimah Fatimah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.230

Abstract

This research aims to examine the effects of current ratio (CR), debt to assets ratio (DAR), total assets turnover (TAT), and net profit margin (NPM) at the company's profit growth construction on the Indonesia Stock Exchange (IDX). Data were collected from the financial statements of 6 construction sub-sector companies on the Indonesia Stock Exchange with a purposive sampling technique. The regression panel analysis found that DAR and NPM have a positive significance to the profit growth of construction companies, while CR and TAT insignificant. The ability of the model to explain the dependent variables is 38.64% indicating that many other factors are also thought to affect profit growth. This study recommends that DAR and NPM can be used as a useful reference for predicting the company's future profit growth.
Pengaruh Fluktuasi Harga Emas, Tingkat Inflasi, dan Non Performing Financing Terhadap Penyaluran Pembiayaan Produk Gadai Emas Shafira Aristianti; Bambang Waluyo; Ady Arman
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.562 KB)

Abstract

This study aims to analyze the effect of gold price fluctuation, inflation rate, and Non-Performing Financing (NPF) on the distribution of gold pawn products at Mandiri Sharia Bank period 2011-2018. The analysis method used in this study is multiple regression analysis, with a total sample of 32 data. This study shows that gold price fluctuation, inflation rate, and NPF simultaneously have a positive and significant effect on the distribution of gold pawning products at Bank Syariah Mandiri. Partially shows that the inflation rate has a positive and significant impact, NPF has a negative and significant effect on the distribution of gold pawn products at Mandiri Sharia Bank. In contrast, gold price fluctuation does not positively and significantly affect the distribution of gold pawn products at Bank Syariah Mandiri. This study is expected to be helpful as an additional reference for Mandiri Sharia Bank in making policies to increase the distribution of gold pawn products at Bank Syariah Mandiri.
Pengaruh Corporate Social Responsibility (CSR) dan Struktur Modal terhadap Profitabilitas Bank Umum Syariah di Indonesia Beby Arini Mardhatillah; Bambang Waluyo; Dede Abdul Fatah
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.678 KB) | DOI: 10.36407/serambi.v2i3.238

Abstract

Purpose- This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Capital Structure on the Profitability of Islamic Commercial Banks in Indonesia for the 2011-2017 period. Methods- Research uses a quantitative approach. Samples were taken by purposive sampling technique, amounting to 5 Islamic commercial banks in Indonesia. Data analysis technique using multiple linear regression with the assistance of the EVIEWS 9 program. Finding- The research results prove that CSR has an effect, but not significantly, on profitability. DAR has a positive effect on profitability. CSR and DAR together have a positive effect on profitability. The implications and suggestions are described in the article AbstrakTujuan- Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Struktur Modal terhadap Profitabilitas Bank Umum Syariah di Indonesia periode 2011-2017. Metode- Riset menggunakan pendekatan kuantitatif. Sampel diambil dengan teknik purposive sampling berjumlah 5 bank umum syariah di Indonesia. Teknik analisis data dengan regresi linier berganda berbantuan program EVIEWS 9. Temuan- Hasil riset membuktikan bahwa CSR berpengaruh namun tidak signifikan terhadap profitabilitas. DAR berpengaruh positif terhadap profitabilitas. CSR dan DAR secara bersama-sama berpengaruh positif terhadap profitabilitas. Implikasi dan saran dijelaskan dalam artikel.
Co-Authors Abidaturrahman, Khalda Achmad Bayu Chandrabuwono Adatha Aisyah Wijayanti Ade Irma Syahratien Adi Rachmat, Bayu Adianto, Taufiq Ady Arman Afdhal Yaman Agustanti, Rosalia Dika Aji Lukman Ibrahim Amin, Deny Yarusain Annisa Indria Irnawati Argyyndra, Arka Balacosa Azami, Muhamad Rafi Azizah, Sarah Beby Arini Mardhatillah Beniharmoni Harefa Dede Abdul Fatah Fatimah Fatimah Hadiansyah, Ahmad Irgi Handoyo Prasetyo Hartono, Teguh Hulu, Samuel Arthur Ida Syafrida Ida Syafrida Iman Rusdianto Indianik Aminah Iwa Adyaksa, Iwa Adyaksa Lalita Hanief muchtar, ali masjono Muchtasib, Ach. Bakhrul Muchtasib Muhammad fauzan Mutaqin, Fadzal Mutia, Wanda Nasution, Hanifa Maulida Ningsih, Tri Fitria Noerman, Chiquita Thefirstly Novyana, Hilda Nurul Hasanah Pasah, Marip Putra, Fathurozi Wiratama Rianda Dirkareshza Riyanto Riyanto Roring, Edward Benedictus Safitri, Nurfala Salles, Sergio Shafira Aristianti Shalihah, Mar'atun Subakdi Subakdi, Subakdi Sujarwo Sujarwo Syahratien, Ade Irma Sylvia Rozza Taufikul Ichsan Tomi Gumilang, Singgih Widagdo, Widyastomo Zahra, Inas Afifah Zein, Mohammad Diesel