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All Journal Gadjah Mada International Journal of Business I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Al-Qardh Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) AKTSAR: Jurnal Akuntansi Syariah JURNAL PENDIDIKAN TAMBUSAI Jurnal Penelitian Inovatif Jurnal Bisnis Mahasiswa Apssai Accounting Review (ApAR) Review of Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Penelitian Pendidikan Indonesia Moderation: Journal of Islamic Studies Review
Tettet Fitrijanti, Tettet
Universitas Padjadjaran, Bandung, Indonesia
Religion 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.
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).
Faktor-Faktor yang Mempengaruhi Perubahan Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah di Indonesia) Jannah, Dinna Miftakhul; Fitrijanti, Tettet; Adrianto, Zaldy
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7046.304 KB) | DOI: 10.21043/aktsar.v3i1.6833

Abstract

This study aims to examine the factors influencing the changes of mudharabah deposit in Islamic banks in Indonesian during the period of 2014-2018. The dependent variable used in this research is mudharabah deposit in the Islamic bank. The independent variable in this research is financing to deposit ratio (FDR), nonperforming financing (NPF), bank size, interest rate, and rate of return is moderating variable. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2014-2018. The data analysis method used in this study is panel data regression analysis and moderated regression analysis. The results showed that simultaneously financing to deposit ratio, nonperforming financing, bank size, interest rate, and rate of return is moderating variable influenced mudharabah deposit. The results showed that partially financing to deposit ratio and bank size have a significant positive effect on mudharabah deposits. Nonperforming financing variable and interest rates have no significant effect on mudharabah deposits. The rate of return variable as a moderating variable has no significant effect relationship between the interest rate and mudharabah deposits.
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.
PENGARUH LITERASI DAN RELIGIUSITAS TERHADAP INTENSI BERWAKAF PADA CASH WAQF LINKED SUKUK Hiyanti, Hida; Fitrijanti, Tettet; Sukmadilaga, Citra

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.78 KB) | DOI: 10.31955/mea.v4i3.440

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi dan religiusitas pada cash waqf linked sukuk (CWLS). Penelitian menggunakan metode kuantitatif dengan alat uji statistik Smart PLS 3.0. Pendekatan penelitian yakni dengan model analisis Structural Equation Modeling (SEM) serta menggunakan data primer yakni kuesioner yang disebarkan kepada masyarakat luas yang beragama Islam dan berusia 17-65 tahun. Hasil penelitian berdasarkan 239 sampel menunjukkan bahwa literasi dan religiusitas mempengaruhi intensi berwakaf pada CWLS signifikan dan positif. Hasil tersebut menunjukan bahwa tingginya literas dan religiusitas masyarakat maka akan meningkatkan intensi dalam berwakaf pada CWLS.
MAQASID SHARIA AND ISLAMIC BANK PERFORMANCE: A SYSTEMATIC REVIEW Syarifah, Lailatis; Muhfiatun, Muhfiatun; Fitrijanti, Tettet; Prasojo, Prasojo
I-Economics Vol 7 No 2 (2021): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v7i2.9167

Abstract

Maqasid sharia contains elements of maintaining faith, guarding oneself, maintaining reason, maintaining bloodlines and safeguarding property. Until now, the maqasid of sharia is considered to be the most ideal as a measure of the performance of sharia banking with the dimension of maqasid sharia with the aim of Islamizing banking. Islamic banking as a business entity that aims to make a profit but must also comply with Islamic law and provide benefits in the social sector through the distribution of zakat, infaq, alms, csr, and qardul hasan loans. This study is a literature review study on the relationship between Islamic maqasid and Islamic banking performance measurement. This study contains the philosophy, terminology of sharia maqasid, and research results relating it to the performance of Islamic banking. The conclusion from the literature review is that Islamic maqasid can be adopted as a measure of the performance of Islamic banking. Many empirical studies have examined the use of maqasid sharia as an indicator, but there is no consistency. Therefore, Islamic banking regulators need to prepare instruments and guidelines so that these measurements can be adopted easily and uniformly.
Pengaruh Intensitas Aset Tetap, Profitabilitas, dan Kepemilikan Institusional terhadap Penghindaran Pajak pada Perusahaan Sektor Property dan Real Estate Azwar, Mayunda Chyti Andyna; Fitrijanti, Tettet
Jurnal Penelitian Inovatif Vol 4 No 3 (2024): JUPIN Agustus 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.548

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, profitabilitas, dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan sektor property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2018-2022. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling yang menghasilkan 14 perusahaan terpilih. Jenis data pada penelitian ini yakni data panel yang memiliki sumber data berasal dari laporan keuangan dan laporan tahunan perusahaan. Teknik analisis yang digunakan adalah analisis statistik deskriptif, uji pemilihan model, uji asumsi klasik, analisis regresi data panel, analisis koefisien determinasi, uji parsial, dan uji simultan menggunakan software Eviews versi 12. Hasil penelitian menunjukkan bahwa intensitas aset tetap dan profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak. Hasil uji simultan menunjukkan bahwa intensitas aset tetap, profitabilitas, dan kepemilikan institusional secara bersama-sama berpengaruh terhadap penghindaran pajak.
Analisis kebijakan pemerintah Indonesia dalam mendorong penyaluran green credit pada sektor perbankan syariah Husen, Indra Mochamad; Fitrijanti, Tettet
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243920

Abstract

Pentingnya untuk mengintegrasikan prinsip-prinsip keberlanjutan dalam sistem keuangan, termasuk perbankan syariah, seiring dengan komitmen global untuk menghadapi perubahan iklim dan mendukung pembangunan berkelanjutan. Penelitian ini bertujuan untuk menganalisis efektivitas kebijakan pemerintah Indonesia dalam mendorong penyaluran green credit pada sektor perbankan syariah, dengan fokus pada implementasi dan dampaknya terhadap keberlanjutan lingkungan dan profitabilitas perbankan. Penelitian ini menggunakan metode yuridis normatif dengan analisis dokumen, termasuk peraturan, kebijakan Otoritas Jasa Keuangan (OJK), serta fatwa syariah terkait keuangan berkelanjutan. Teknik analisis yang digunakan adalah analisis isi untuk mengkaji relevansi regulasi dengan implementasi green credit dalam keuangan syariah. Hasil penelitian menunjukkan bahwa kebijakan green financing yang diterapkan telah berhasil meningkatkan penyaluran kredit hijau, meskipun tantangan seperti literasi keuangan syariah dan promosi proyek hijau masih menjadi kendala. Temuan ini menunjukkan bahwa meskipun ada dampak positif terhadap keberlanjutan dan pertumbuhan perbankan syariah, diperlukan penguatan regulasi dan promosi yang lebih luas. Temuan ini penting untuk pengembangan kebijakan masa depan yang lebih efektif dalam mendukung keuangan berkelanjutan dan memastikan pertumbuhan ekonomi yang sejalan dengan prinsip syariah.
PELUANG DAN TANTANGAN FINTECH (FINANCIAL TECHNOLOGY) SYARIAH DI INDONESIA Hiyanti, Hida; Sukmadilaga, Citra; Fitrijanti, Tettet; Nugroho, Lucky
Moderation | Journal of Islamic Studies Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen PTKIS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63195/moderation.v2i1.39

Abstract

Currently, the development of Sharia Fintech (financial technology) in Indonesia is growing rapidly. But on the other hand, there are several phenomena and problems with conventional fintech that have a negative impact on society. Therefore, the existence of Sharia Fintech should be a solution to this phenomenon. The purpose of this research is to find out about the opportunities and challenges of Sharia Fintech (financial technology) in Indonesia. This study uses descriptive analysis with a qualitative approach. The data analysis technique used is an interactive model. The results of the study show that there are opportunities and challenges for Sharia Fintech in Indonesia, which consist of: regulations, human resources, technology, negative issues of Fintech and conventional capital
ANALISIS KINERJA INDUSTRI PERBANKAN SYARIAH DENGAN PENGUKURAN TOTAL ASET PADA BANK SYARIAH YANG MENGUNGKAPKAN DANA ZAKAT DAN KEBAIKAN Alfathin, Akmal; Fitrijanti, Tettet
Review of Accounting and Business Vol. 1 No. 1: Review of Accounting and Business: Vol 1 No 1, December 2020
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.034 KB) | DOI: 10.52250/reas.v1i1.332

Abstract

This research was conduct to examine the effect of compilation party funds (DPK), Financing to Deposit Ratio (FDR), zakat funds and benevolence funds on total assets of Islamic banking and to see the contribution of the Islamic banking industry to the national banking industry by employing the random effect model method and analysis of secondary data processing. This research uses a five-year (2014-2018) of Islamic banking. The result of random effect model shows that influence simultaneously variable to Total asset Islamic banking. The secondary data processing show contribution From Islamic banking industry to the national banking industry of 4%.
Co-Authors Afiyana, Indria Fitri Alfathin, Akmal Apriliani, Dewi Martika Aryana, Ken Paramitha Azwar, Mayunda Chyti Andyna Balgis, Putri Dona Citra Sukmadilaga Ersa Tri Wahyuni Fajar, Akhmad Fiitriyah, Fury Khristianty Hery Kurniawan Hiyanti, Hida Husen, Indra Mochamad Irawady, Cahya Jannah, Dinna Miftakhul Katsurayya, Hasna lailatis syarifah, lailatis Lubis, Chairia Lucky Nugroho MAHARANI, ELVIRA Muhfiatun, Muhfiatun Nanny Nanny Tanzil, Nanny Nanny Ousmane Diallo, Ousmane Prasojo, Prasojo Putra, Kiki Satria Hutama Sri Mulyani Wijayanti, Dwi Marlina Zaldy Adrianto