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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Ekonomi & Keuangan Islam E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Iqtishodiyah : Jurnal Ekonomi dan Bisnis Islam Review of Islamic Economics and Finance JURMA : Jurnal Program Mahasiswa Kreatif AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah An-Nisbah : Jurnal Perbankan Syariah Jurnal Pengabdian Masyarakat Nusantara INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Iqtishodiyah : Jurnal Ekonomi dan Bisnis Islam Journal of Trends Economics and Accounting Research Jurnal Ekonomi Pertanian Unimal el-Amwal Journal of International Conference Proceedings International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Ecobankers : Journal of Economy and Banking Share
Hasibuan, Ahmad Fauzul Hakim
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of Financial Reports in Measuring Performance in Sharia Banks Fauzul Hakim Hasibuan; Listia Kumalasari; Rini Rosita Br Ritonga; Asrul Fauzan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

Analysis of a financial statement is like looking at the report cards for a company's money. It helps people inside and outside the company make decisions. By using different mathematical tools, we can understand how well the company is performing in the future and how it will perform in the future. We use a variety of ways to measure money, such as looking at how much money a company has compared to how much it owes or how much money it makes compared to how much it spends. Financial statement analysis is closely related to the field of accounting. The company's financial statements can be analyzed using several financial ratios, with the analysis of these financial statements it can be seen the condition and development of the company that has been achieved by the company in the past and when it is currently running, both private business entities and state-owned companies. The financial statements that have been analyzed can be used as an auxiliary fund for making company managerial decisions. Analysis of financial statements is basically to find out and evaluate a company's financial statements to predict the condition of the company's financial performance in the future which also aims to provide more consideration for companies with higher levels of profitability. and the level of risk.
Comparison Of BRI Bank Portfolio Performance With BSI In Investment Decisions For Investors (2021) Fauzul Hakim Hasibuan; Dilla Amanda; Munawar Khalil Nasution; Putri Zahratul Jannah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study sets out to comprehensively analyze the viability of investing in Islamic banks as a sound financial decision and to evaluate their competitiveness in comparison to conventional bank portfolios. To achieve this objective, the research encompasses a diverse set of financial instruments and performance metrics. The research sample primarily revolves around the stock prices of two prominent banks in Indonesia, namely BRI (Bank Rakyat Indonesia) and BSI (Bank Syariah Indonesia), during the year 2021. In addition to these, the IHSG (Indonesia Stock Exchange Composite Index) serves as the market return indicator for BRI's portfolio. Furthermore, the benchmark interest rate from Indonesia is utilized as the risk-free rate (Rf) in the calculations. For BSI's portfolio, SBIS (Syariah Benchmark Indonesia) is employed as an alternative to Rf, and JII (Jakarta Islamic Index) is designated as the market return indicator. The assessment of the portfolio performance is conducted using three key index formulas: the Treynor index, the Sharpe index, and the Beta Jensen index. Importantly, the research findings reveal that BSI demonstrates superior performance compared to BRI when assessed using these three index formulas. This evaluation was conducted using the Security Characteristic Line (SCL) and the Security Characteristic Adjustment Performance Model (SCAPM) method, as opposed to BRI's portfolio evaluation using the more conventional CAPM (Capital Asset Pricing Model) formula. These results suggest that investing in Islamic banks, represented by BSI in this study, can indeed yield favorable outcomes, highlighting their potential as a competitive and promising investment option in the financial landscape.
Financial Performance Analysis of Indonesian Sharia Commercial Bank’s Using the Islamic Index Approach in 2019-2022 Ahmad Fauzul Hakim Hasibuan; Cheren Putri Aditya Pratama; Mustika Shahana; Khaira Khirinika
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12306

Abstract

This study aims to measure Islamic banking financial analysis using Islamicity Indices which is needed for stakeholder assessment and for future progress. The sample in this study was Islamic Commercial Banks, based on the purposive sampling method, 3 Islamic Commercial Banks were obtained including BCA Syariah Bank, Mega Syariah Bank and Muamalat Bank. In this study the data was processed using Microsoft Excel Software/Applications. The ratio will be calculated according to a predetermined formula. The results of the study show that the performance of Islamic banks in Indonesia during the 2019-2022 period has a "quite satisfactory" rating. However, there is one ratio that has an unsatisfactory predicate, namely the zakat performance ratio. Indonesia is still low and the difference in the welfare of directors and employees of Islamic banks is high.
Comparison Analysis of the Health of BCA Syariah Bank and Indonesian Sharia Commercial Banks Using the Canel Method Chessy Luviana Helmi; Suci Febriyanti; Ahmad Fauzul Hakim Hasibuan; Sri Ulina
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1836

Abstract

This study aims to determine the level of soundness of Islamic Commercial Banks (BUS) in Indonesia using the Risk Based Bank Rating (RBBR) method or better known as RGEC method, including the Risk Profile, Acquisition and Capital of BUS in Indonesia 2015-2020. this type.This research is a descriptive research with a qualitative approach.The research results show that, the average BUS NPF ratio for 2015-2020 is 3.99%, indicating that BUS are in the healthy category. The smaller the NPF, the healthier the bank. The average ROA ratio for BUS 2015-2020 is 1.03%, shows that BUS is in a fairly healthy predicate. The greater the ROA, the healthier the bank.And the average 2015-2020 CAR ratio of 18.73% shows that BUS are in very healthy condition. predicate. The greater the CAR, the healthier the bank. This fact shows that the performance of BUS in’ Indonesia need to be improved so that the profit (ROA) is maximized. This study aims to determine the soundness of Bank BCA Syariah for the 2016- 2020 period in terms of each RGEC aspect (Risk Profile, Good Corporate Governance, Earnings, and Capital). This study uses descriptive analysis with a quantitative approach. The data used in this study comes from the Annual Report of Bank BCA Syariah from 2016-2020. Data analysis was performed by assessing the ratio rating of each RGEC aspect (Risk Profile, Good Corporate Governance, Earnings, and Capital). The results of further research will be calculated to obtain the RGEC composite value. The results showed that the health level of Bank BCA Syariah for the 2016-2020 period in terms of the Risk Profile aspect was ranked 2nd in the "Healthy" category.
Perceptions of Knowledge and Attitudes of the Community in Making Decisions on Purchasing Halal Products Meliana Meliana; Ahmad Fauzul Hakim Hasibuan; Dinda Sandia; Putri Nadifa Afrila
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1826

Abstract

This research is a research using descriptive qualitative method. Data collection techniques were carried out by distributing questionnaires and interviews. This research was conducted to find out how public perceptions are in making decisions on purchasing halal products. The research location was conducted in the city of Lhokseumawe. The population in this study is the people in Lhokseumawe City, while the number of successful samples is 117 responses using purposive sampling method. From the number of questionnaires distributed, there were 130. The criteria used as a benchmark in this study were respondents from Lhokseumawe society, adolescents and adults. The results of this study showed that the percentage of people's understanding of the consumption of halal products was higher compared to people who lacked understanding and did not understand, showing a small percentage
Analysis of Customer Trust and Satisfaction on Service Quality and Security of BSI Mobile Customers After Cyber Banking Lestari Lestari; Ahmad Fauzul Hakim Hasibuan; Auliyah Chairani; Putri Rahmadhani
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1797

Abstract

This study uses qualitatif methods with interviews. So the basis for this research is the author’s interpretation of customer trust and satisfaction in BSI Mobile customers quality of service and security after cyber banking, which explains how customer trust in BSI Mobile. according to the purpose of this study, the researchers wanted to see how the response of BSI customers when cyber banking issues arose the object of research in this study consisted of 3 people, namely 2 women and 1 man who were BSI customers who used transfers. the results of the study show that they agree that the E-banking feature, in which the informants say the same and different opinions, they agree that the features offered in mobile banking are new conveniences
Impact of Financial Ratios and Company Growth on Sharia Bond Valuation Ainun Nisa; Ahmad Fauzul Hakim Hasibuan; Nadiatul Muna; Muhammad Fazil
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1846

Abstract

This study aims to examine the impact of profitability, solvency, liquidity and growth on the ratings of sharia bonds listed on the Indonesia Stock Exchange and assessed by PT Pefindo. The population of this study consists of non-financial companies listed on the Indonesia Stock Exchange. The research sample was selected using purposive sampling method. This study uses quantitative methods with data analysis techniques in the form of ordinal logistic regression using SPSS 23. The results show that profitability ratios have a significant positive effect on sharia bond ratings, while liquidity ratios have a significant negative effect. However, the solvency and growth ratios have no effect on sharia bond ratings.
Analysis of Service Strategy in Increasing Customer Satisfaction at Indonesia Islamic Bank Ahmad Fauzul Hakim Hasibuan; M. Reihan; Dwi Thirta Andrean; Aisah Bela Citra
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1807

Abstract

In recent years, Islamic banking in Indonesia has shown positive developments as shown by the increasing number of Islamic banks in Indonesia. To increase its market share, Islamic banking needs to analyze what factors influence the public to be willing to become customers at Islamic banks, one of which is through service quality. This study aims to examine the effect of service quality on customer satisfaction at Bank Syariah Indonesia. The research method used in this study is using data collection methods. The data collection method used is library research, library research. Methods of data collection in the library, reading, recording and managing research materials. The type of data used is qualitative data.
Analysis of Sharia-Based Financial Reports in Improving Company Performance (Case Study on Sharia Indonesian Rakyat Bank Which Listed on Indonesia Stock Exchange) Nijatul Azira; Riski Hermawan; Ahmad Fauzul Hakim Hasibuan; Siti Zuraida
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1847

Abstract

The author conducted this research at PT Bank Rakyat Indonesia Syariah Tbk. In this study the aim was to determine the performance of sharia-based finance in improving company performance (a case study on Islamic Indonesian people's banks listed on the Indonesian stock exchange , the type of data used is secondary data , data collection techniques used are data analysis techniques and quantitative descriptive methods.
Comparative Analysis of Sharia Bank Financial Performance Before and After the Merger (Case Study of PT. Bank Syariah Indonesia, TBK) Elza Sri; Ahmad Fauzul Hakim Hasibuan; Cintia Nola; Meli Anita
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1872

Abstract

Based on Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operating Expenses Against Operating Income (BOPO), the purpose of this study is to determine if there were any differences in financial performance before and after the Bank Indonesian Sharia merger. Descriptive research is used in this study, which examines the financial state of a company over time.Based on the level of explanation, this research also falls into the category of comparative research. Data that was used in the form of two years: one year prior to the merger and one year after it, came from financial reports from Bank Syariah Indonesia. Based on the average Return On Assets (ROA) reported prior to the merger, the findings of this study can be seen increase to 1.61 percent after the merger. Based on Return On Equity (ROE), the financial statements prior to the merger showed an increase of 13.71%, from an average of 10.01%. In light of the Net Interest Edge (NIM) that the budget summaries previously do a consolidation that is with a normal of 4.19% expanded later converged to 6.04%. Based on Operating Expenses vs. Operating Income (BOPO), the average of 85.63 percent in the financial statements before the merger decreased to 80.46 percent after the merger. Because there is an increase in ROA, ROE, and NIM as well as a decrease in BOPO, this study concludes that the hypothesis cannot be proven because the obtained results are not from the test but the average (mean).
Co-Authors Abbas, Damanhur Abbas, Ichsan Afriani Afriani Ahmad Fauzan Abdullah Ahmad Hadi Syaputra Ainun Marziah Ainun Nisa Aisah Bela Citra Alpi Sahrianti Ritonga Amelia Amelia Amelia Amelia Andri Soemitra Arliansyah Asmaul Husna Asrul Fauzan Auliyah Chairani Chalirafi, Chalirafi Cheren Putri Aditya Pratama Cheren, Yola Deviani Chessy Luviana Helmi Cintia Nola D, Damanhur Damanhur Damanhur Damanhur, Damanhur Damanhur, Damanhur Darmawati Darmawati Muchtar Deli, Nazuwani Putri Delia Permata Putri Devia Vista Fenuraningsih Dilla Amanda Dina Nurmalita Sari Dinda Rani Raihan Dinda Sandia Dini Selasi Dwi Thirta Andrean Dyan Anggrea Ningrum Elza Sri Eva Zulyani F, Falahuddin F, Fuadi Fajar Iqbal Falahuddin Falahuddin Falahuddin Falahuddin Falahuddin Hasballah Falahuddin, Falahuddin Firda Widyastuti Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Ghazali Syamni Hail Ulva Hanif Haris Al-Amin Hasan, Nazli Heikal, Mohd. Hendra Setiawan Herman Fithra Hudiya, Yosi Husaini I Gusti Bagus Wiksuana I Gusti Ngurah Antaryama Ichsan Ichsan Ichsan Ichsan Ichsan Intan Mutia Intan Mutia Iswadi Bensaadi Jullimursyida Jummaini Khaira Khirinika Kharisma, Kharisma Lala Merlita Lestari Lestari Lestari Lestari Listia Kumalasari M, Munandar M. Reihan Malikud Dhahir Meli Anita Meliana Meliana Mirna Yanti Mohd. Heikal Muammar Khaddafi Muchsin Muchsin Muhammad Fazil, Muhammad Muhammad Mirza Amanda Muhammad Nur Muhammad Roni Mukhlis Muhammad Nur Mukhlish Muhammad Nur Mukhlish Muhammad Nur Munandar Munandar Munardi Munardi Munardi Munardi Munawar Khalil Nasution Mustika Shahana Nadiatul Muna Nadila Maulina Nadila Sifanti Nawir Yuslem Nazli Hasan Nazli Hasan Nazuwani Putri Deli Nijatul Azira Nugra Kurnianto Nur, Muhklis Muhammad Nur, Mukhlis M. Nurhayati Nurhayati Nurhayati Nurilda Safira Nurlela Nurlela Nurmaida Nurmaida Nurmalita Sari, Dina Nurul Asyimi Nurul Azmi Nurul Husna Putri Fajar Putri Nadifa Afrila Putri Rahmadhani Putri Zahratul Jannah Rani Puspitaningrum Reza Juanda Rico Nur Ilham Ridani Alifah, Syarifah Rifki Ismal Rini Rosita Br Ritonga Riski Hermawan Rizkinawati Selasi, Dini Selvia Agustin Servo Sari Siti Zuraida Sri Ulina Sridevi Lumban Batu Suci Febriyanti Syahputra, Angga Syahru Liza Putri Akmal Syawal Harianto Syawal Harianto Teuku Zulkarnaen Tinara Rama Dhani Yola Deviani Yosi Hudiya