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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Gadjah Mada International Journal of Business I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan Global Review of Islamic Economics and Business Jurnal Al-Qardh Journal of Business Management Education (JBME) Jurnal Ilmiah Ekonomi Islam Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL PENDIDIKAN TAMBUSAI The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Penelitian Inovatif Jurnal Bisnis Mahasiswa Apssai Accounting Review (ApAR) Review of Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Penelitian Pendidikan Indonesia JAS (Jurnal Akuntansi Syariah) Moderation: Journal of Islamic Studies Review
Tettet Fitrijanti
Fakultas Ekonomi Dan Bisnis, Universitas Padjajaran
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Library & Information Science Public Health Social Sciences Other

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Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesian Islamic Bank’s Financing for The Period 2007-2013 Diallo, Ousmane; Fitrijanti, Tettet; Tanzil, Nanny Nanny
Gadjah Mada International Journal of Business Vol 17, No 3 (2015): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.534 KB)

Abstract

The purpose of this paper is to analyze the influence of credit, liquidity and operational risks in six Indonesian’s islamic banking financing products namely mudharabah, musyarakah, murabahah, istishna, ijarah and qardh, in order to try to discover whether or not Indonesian islamic banking is based on the “risk-sharing” system. This paper relies on a fixed effect model test based on the panel data analysis method, focusing on the period from 2007 to 2013. The research is an exploratory and descriptive study of all the Indonesian islamic banks that were operating in 2013. The results of this study show that the Islamic banking system in Indonesia truly has banking products based on “risk-sharing.” We found out that credit, operational and liquidity risks as a whole, have significant influence on mudarabah, musyarakah, murabahah, istishna, ijarah and qardh based financing. There is a correlation between the credit risk and mudarabah based financing, and no causal relationship between the credit risk and musharaka, murabahah, ijarah, istishna and qardh based financing. There is also correlation between the operational risk and mudarabah and murabahah based financing, and no causal relationship between the operational risk and musharaka, istishna, ijarah and qardh based financing. There is correlation between the liquidity risk and istishna based financing, and no causal relationship between the liquidity risk and musharaka, mudarabah, murabahah, ijarah and qardh based financing. A major implication of this study is the fact that there is no causal relationship between the credit risk and musharakah based financing, which is the mode of financing where the islamic bank shares the risk with its clients, but there is an influence of credit risk toward mudarabah mode financing, a financing mode where the Islamic bank bears all the risk. These findings can lead us to conclude that the Indonesian Islamic banking sector is based on the “risk sharing” system.
Set Kesempatan Investasi : Konstruksi dan Analisis Hubungannya dengan Kebijakan Pendanaan dan Dividen fitrijanti, TetTet; Hartono, Jogiyanto
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.69

Abstract

The primary objective of this research is examining correlation of three kinds of IOS proxies with realized growth after period of measuring the IOS level (t+l until t+5). The three kinds of IOS proxies are single empirical rasio (market to book value of asset or MVABVA , market to book value of equity or MVEBVE, price to earning per-price or PER, capital expenditure to book value of asset or CAPBVA and capital expenditure to market value of asset or CAPMVA), instrumental variable (VIIOS) and factor score (Skor). The results of one tailed Spearman Rank Correlation analysis show that all of IOS proxies positively correlated with realized growth of sales t+l, book value of equity t+l and book value of asset t+1. The common indeks of IOS, VIIOS and Skor, in the average have higher correlation coeffisients than single ratio IOS level of a company has to be evaluated every one year, because realized growth t+2 and so on have not been able to be predicted yet exactly using all of alternates IOS proxies.All of alternates IOS proxies from the primary hypothesis are used to examine the explanatory power of IOS in financing and dividend policy model. The results show that the growth firms have lower financing (measured by ln market debt to equity) and dividend (measured by ln dividend yields) policy than non growth firms. Contracting cost hypothesis explains the empirical relationship between IOS level, financing and dividend policy.The size of growth companies measured by lg asset higher than non growth companies. Contracting cost and secured debt hypothesis explain that, large companies have higher debt financing policy (measured by ln market debt to equity) than little companies. My opinion is there is conversely explanation between contracting cost hypothesis about association between IOS and debt financing policy, contracting cost and secured debt hypothesis about association between size of companies and debt financing policy and the consistent phenomenon that the growth companies are the large companies. But the result about dividend policy is consistent with contracting cost and pecking order hypothesis that the growth (large) companies have lower dividend policy (measured by ln dividend yields) than non growth (little) companies.
PENGARUH MUTASI, MOTIVASI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR Kurniawan, Hery; Fitrijanti, Tettet; Irawady, Cahya
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v4i2.190

Abstract

Penelitian ini bertujuan untuk mengetahui apakah mutasi, motivasi, dan kompetensi memberikan pengaruh terhadap kinerja auditor. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan responden dengan jumlah sebanyak 100 auditor. Hasil kuisioner diolah dengan menggunakan Program SPSS untuk mengetahui pengaruh secara parsial dan simultan variabel mutasi, motivasi, dan kompetensi terhadap kinerja auditor serta mendapatkan persamaan regresi berganda. Hasil analisa berdasarkan hasil olah statistic menunjukkan  bahwa terdapat pengaruh yang signifikan dari Mutasi (X1), Motivasi(X2), dan Kompetensi(X3) secara parsial dan secara simultan terhadap Kinerja Auditor (Y).
Analisa Efisiensi Relatif Pada PT Bank Syariah X Periode 2018 Fajar, Akhmad; Fitrijanti, Tettet; Sukmadilaga, Citra
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.23935

Abstract

PT. BSX is the largest Islamic banking in Indonesia. Total assets of 92 trillion in August 2018 and the targets in 2020 are 200 trillion assets. In order to achieve the targets, PT. BSX must improve its overall performance. The performance of a bank can be assessed based on its productivity and by calculating the input and output ratios in order to obtain the relative efficiency measurement. This study aims to determine the level of relative efficiency. This study discusses how the efficiency of branch offices in PT.BSX, this study analyzed 91 branch offices out of 518 branch and sub-branch offices. Data Envelopment Analysis (DEA) was used with analysis units that have full authority or a Decision Making Uni PT BSX. The results of this study shows that the average relative efficiency from January 2018 to August 2018 is 23.6 branch and sub-branch offices, and the highest relative efficiency is 28 branch and sub-branch offices in February 2018 and July 2018. Results of this study are expected to provide information on how the strategies used by branch offices to maintain the level of relative efficiency.Abstrak. PT. BSX merupakan perbankan syariah terbesar di Indonesia dengan total aset sebesar 92 triliun pada Agustus 2018 dan ditargetkan pada 2020 mencapai 200 triliun pada 2020. Oleh sebab itu, seluruh kinerja PT. BSX harus ditingkatkan. Kinerja sebuah bank dapat dinilai dari produktivitas dengan menghitung rasio input dan output sehingga didapatkan ukuran efisiensi relative. Penelitian ini bertujuan untuk mengetahui tingkat efisiensi relative PT. BSX. Penelitian ini menganalisa 91 kantor cabang dari total 518 kantor cabang dan kantor cabang pembantu. Teknik analisis yang digunakan adalah Data Envelopment Analysis (DEA). Penelitian ini membahas mengenai bagaimana tingkat efisiensi kantor cabang yang ada di PT.BSX, hasil penelitian ini menunjukan bahwa efisiensi relatif rata – rata dari mulai bulan Januari 2018 sampai dengan Agustus 2018 sebesar 23.6 kantor cabang dan kantor cabang pembantu, dengan jumlah paling banyak sebesar 28 kantor cabang dan kantor cabang pembantu pada bulan Februari 2018 dan Juli 2018. Hasil penelitian ini diharapkan memberikan informasi mengenai bagaimana strategi yang digunakan oleh kantor cabang untuk menjaga tingkat efiesiensi relatif.
Peluang dan Tantangan Fintech (Financial Technology) Syariah di Indonesia Hida Hiyanti; Lucky Nugroho; Citra Sukmadilaga; Tettet Fitrijanti
Jurnal Ilmiah Ekonomi Islam Vol 5, No 3 (2019): JIEI Vol.05 No.03 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.357 KB) | DOI: 10.29040/jiei.v5i3.578

Abstract

Saat ini, perkembangan fintech (financial technology) syariah di Indonesia semakin pesat. Tetapi di sisi lain, terdapat beberapa fenomena dan permasalahan pada fintech konvensional yang memberikan dampak negatif di masyarakat. Oleh karenanaya keberadaan fintech syariah seharusnya dapat menjadi solusi atas fenomena ini. Tujuan dari penelitian ini adalah untuk mengetahui tentang peluang dan tantangan fintech syariah (Teknologi Finansial) di Indonesia. Penelitian ini menggunakan analisis deskriptif dengan pendekatan kualitatif. Teknik analisis data yang digunakan adalah dengan model interaktif. Hasil penelitian menunjukkan terdapat peluang dan tantangan fintech syariah di Indonesia yang terdiri dari: regulasi, sumber daya manusia, dan penguasaan teknologi dari masyarakat.
Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesian Islamic Bank’s Financing for The Period 2007-2013 Ousmane Diallo; Tettet Fitrijanti; Nanny Dewi Tanzil
Gadjah Mada International Journal of Business Vol 17, No 3 (2015): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.999 KB) | DOI: 10.22146/gamaijb.8402

Abstract

The purpose of this paper is to analyze the influence of credit, liquidity and operational risks in six Indonesian’s islamic banking financing products namely mudharabah, musyarakah, murabahah, istishna, ijarah and qardh, in order to try to discover whether or not Indonesian islamic banking is based on the “risk-sharing” system. This paper relies on a fixed effect model test based on the panel data analysis method, focusing on the period from 2007 to 2013. The research is an exploratory and descriptive study of all the Indonesian islamic banks that were operating in 2013. The results of this study show that the Islamic banking system in Indonesia truly has banking products based on “risk-sharing.” We found out that credit, operational and liquidity risks as a whole, have significant influence on mudarabah, musyarakah, murabahah, istishna, ijarah and qardh based financing. There is a correlation between the credit risk and mudarabah based financing, and no causal relationship between the credit risk and musharaka, murabahah, ijarah, istishna and qardh based financing. There is also correlation between the operational risk and mudarabah and murabahah based financing, and no causal relationship between the operational risk and musharaka, istishna, ijarah and qardh based financing. There is correlation between the liquidity risk and istishna based financing, and no causal relationship between the liquidity risk and musharaka, mudarabah, murabahah, ijarah and qardh based financing. A major implication of this study is the fact that there is no causal relationship between the credit risk and musharakah based financing, which is the mode of financing where the islamic bank shares the risk with its clients, but there is an influence of credit risk toward mudarabah mode financing, a financing mode where the Islamic bank bears all the risk. These findings can lead us to conclude that the Indonesian Islamic banking sector is based on the “risk sharing” system.
SOVEREIGN SUKUK AS AN ALTERNATIVE OF INFRASTRUCTURE PROJECT FINANCING IN INDONESIA: SYSTEMATIC LITERATURE REVIEW Agita Eka Yuliani; Tettet Fitrijanti; Prima Yusi Sari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 12 (2020): Desember-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202012pp2361-2374

Abstract

ABSTRAKDalam mendorong pembangunan dan pertumbuhan ekonomi, dibutuhkan infrastruktur dasar baik infrastruktur ekonomi maupun infrastruktur sosial. Dalam pemenuhan kebutuhan infrastruktur dibutuhkan berbagai alternatif skema pembiayaan yang termasuk salah satunya adalah Sukuk. Penelitian ini bertujuan untuk mengetahui perkembangan trend penelitian dan potensi isu penelitian masa depan terkait Sukuk sebagai alternatif pembiayaan infrastruktur di Indonesia selama kurun waktu 2005-2020. Penelitian ini, menggunakan metode Studi kepustakaan atau Systematic Literature Review. Terdapat 27 artikel yang dirasa relevan dengan kata kunci pembahasan yang dimasukkan ke dalam tiga sitasi pencarian yaitu SINTA, Portal Garuda dan Google Scholar. Analisis menunjukkan bahwa investigasi terkait konsep pembiayaan proyek islami dan skema pembiayaan yang digunakan di Indonesia menjadi topik yang dominan untuk dibahas. Sementara topik tentang aset yang menjadi dasar penerbitan Sukuk dan bagaimana jika sukuk diaplikasikan untuk pembiayaan bersama masih langka untuk dibahas. Penelitian ini diharapkan dapat memperkaya literature review tentang Sukuk sebagai alternatif pembiayaan infrastruktur serta dapat memberikan gambaran singkat tentang isu-isu yang sedang berkembang sehingga dapat digunakan sebagai rekomendasi untuk mengembangkan penelitian ke depan.Kata Kunci: Infrastruktur, Pembiayaan, Pembiayaan Proyek Islami, Sukuk. ABSTRACTBasic infrastructure, both economic and social infrastructure is needed to encourage development and economic growth. In fulfilling infrastructure needs, various alternative financing schemes are needed, one of those schemes is Sukuk. This study aims to determine the development of research trends and potential future research issues related to Sukuk as an alternative to infrastructure financing over the period 2005-2020. The method used in this research is a qualitative study with a research approach to study literature or a Systematic Literature Review. There were 27 articles that were considered relevant to the discussion keywords that were included in the three search citations, namely SINTA, Portal Garuda and Google Scholar. The analysis shows that investigations related to the concept of Islamic Project financing and the financing schemes used in Indonesia are the dominant topics to be discussed. Meanwhile, the topic of assets which used to underlying assets and how if sukuk is applied for co-financing is still rare to discuss. This research is expected to enrich the literature review about Sukuk as an alternative to infrastructure financing and can provide a brief overview of emerging issues so that it can be used as a recommendation to develop future research.Keywords: Infrastructure, Financing, Islamic Project Financing, Sukuk
Peluang Pengusaha Mikro dan Kecil (UMK) Menggunakan Layanan Digital Lembaga Keuangan Mikro Syariah Chairia Lubis; Lucky Nugroho; Tettet Fitrijanti; Citra Sukmadilaga
AL-QARDH Vol 5, No 1 (2020): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v5i1.1769

Abstract

The purpose of this study was to find out the opportunities of digital services owned by Sharia Micro Finance Institutions (Baitul Mal Wa Tamwil-BMT) to reach Micro and Small (MSME) customers. Therefore the research question in this article is how the opportunities for the use of digital services by MSEs. This research method uses library research and interviews with BMT managers so that this research is qualitative. Following the results of the study, BMTs must collaborate with financial technology (fintech) companies to provide customer application. Furthermore,  the contribution of the applications that can provide added value for customers and are easy to use, which have an impact on the increasing competitiveness of BMTs with competitors in the financial industry.Tujuan penelitian ini adalah untuk mengetahui peluang dari layanan digital yang dimiliki oleh Lembaga Keuangan Mikro Syariah (Baitul Mal Wa Tamwil-BMT) untuk menjangkau nasabah Mikro dan Kecil (UMKO. Oleh karenanya pertanyaan penelitian pada artikel ini adalah bagaimana peluang penggunaan layanan digital oleh pelaku UMK. Metode penelitian ini menggunakan kajian pustaka atau library research dan wawancara dengan pengelola BMT sehingga penelitian ini merupakan penelitian kualitatif. Sesuai dengan hasil penelitian, maka BMT harus berkolaborasi dengan perusahaan fintech, dan pemain di pasar lainnya sehingga mereka memiliki aplikasi yang dapat memberikan nilai tambah bagi nasabah dan mudah digunakan yang berdampak terhadap meningkatnya kemampuan bersaing dari  BMT  dengan kompetitor di industri keuangan.  
The Effect of Information Asymmetry, Business Diversification on the Cost of Equity Capital with Managerial Ownership as a Moderating Variable Nurul Intan Okci Pratiwi; Tettet Fitrijanti; Sony Devano
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2356

Abstract

The purpose of this study was to examine the effect of information asymmetry and business diversification on the cost of equity capital. The research sample was obtained by 48 mining companies listed on the Indonesia Stock Exchange (IDX). This study uses verification research with a quantitative approach. The method of analysis is panel data regression. The results showed that information asymmetry had a positive effect on the cost of equity capital. Business diversification and managerial ownership have a negative effect on the cost of equity capital. Information asymmetry and business diversification moderated by managerial ownership affect the cost of equity capital. Firm size as a control variable has a positive effect on the cost of equity capital.
Islamic Social Reporting: Influencing Factors and Impact on Firm Value (Study of Islamic Banks) Anita Dwi Utami; Tettet Fitrijanti; Citra Sukmadilaga
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4831

Abstract

Islamic banking is the largest sector in the Islamic finance industry. Good bank performance can certainly add to a positive image so that it can result in company value. The covid-19 pandemic has made a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study is to determine the board of directors, sharia supervisory board, and customer pressure can affect the disclosure of Islamic social reporting and have an impact on firm value. The research method used in this research is explanatory research with a quantitative approach. Analysis of research data using panel data regression analysis. The research sample is 62 Islamic banks from 9 countries with the time of 2019 and 2020. The results show that the sharia supervisory board has a significant negative effect on Islamic social reporting, customer influence has a significant positive effect on Islamic social reporting, and customer influence has a significant positive effect on firm value.
Co-Authors Abd. Akram H Afiyana, Indria Fitri Agita Eka Yuliani Alfathin, Akmal Anita Dwi Utami Apriliani, Dewi Martika Aris Primer Simanjuntak Aryana, Ken Paramitha Azwar, Mayunda Chyti Andyna Balgis, Putri Dona Cahya Irawady Chairia Lubis Citra Sukmadilaga Dini Rosdini Dinna Miftakhul Jannah Dwi Marlina Wijayanti Ersa Tri Wahyuni Fajar, Akhmad Fiitriyah, Fury Khristianty Fury Khristianty Fiitriyah Fury Khristianty Fitriyah Hasna Katsurayya Hasna Katsurayya Hery Kurniawan Hida Hiyanti Hida Hiyanti Hiyanti, Hida Husen, Indra Mochamad Indria Fitri Afiyana Jannah, Dinna Miftakhul Jogiyanto Hartono Katsurayya, Hasna Kiki Satria Hutama Putra lailatis syarifah, lailatis Lubis, Chairia Lucky Nugroho MAHARANI, ELVIRA Memed Sueb Muhfiatun, Muhfiatun Muhfiatun, Muhfiatun Mutia Taqina Gamat Nanny Dewi Tanzil Nanny Nanny Tanzil, Nanny Nanny Nunuy Nur Afiah Nurul Intan Okci Pratiwi Ousmane Diallo Ousmane Diallo, Ousmane Prasojo Prasojo Prasojo, Prasojo Prima Yusi Sari Putra, Kiki Satria Hutama Soenaria, Syaiful Rahman Sony Devano Sri Mulyani Wijayanti, Dwi Marlina Winwin Yadiati Zaldy Adrianto