Garuda - Garba Rujukan Digital

PENERAPAN AKUNTANSI ISLAM DAN PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

AbstractÂ Â Â This research is descriptive analysis. The study was conducted by comparing the execution and reporting of Corporate Social Responsibility Islamic bank with items sharia-compliant reporting enterprise theory. The study was conducted by analyzing secondary data from annual reports Bank Mandiri Syariah and Bank Muamalat in 2012. The result is the Bank Syariah Mandiri is still not in accordance with the Syariah concept of Enterprise Theory (SET), especially in the horizontal accountability of nature. This means that the Bank Syariah Mandiri is still the least disclosure of CSR on the environment. Bank Muamalat has been quite a lot of items in the draft implementing Sharia Enterprise Theory. Implementation was not centered on a large provincial town or certain activities which are still lacking in the items that must be disclosed is in an effort to improve both spiritual education to the surrounding community as well as for employees when the item includes an important item category. Â Keyword : Syariah enterprise theory, Corporate Social Responsibility

ANUITAS DI PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Â Abstract Â This article discusses the differences annuity method and proportional method of financing murabaha Islamic bank by means of a simulation calculation of both methods is then analyzed. From the simulation results obtained calculation that the amount of the installment to be paid customers is the same each period. There are differences in the amount of the principal and installments margin. When using the proportional method, the amount of the principal and installments margin of each period would be as great. If using the annuity method, the amount of principal will be greater the longer the installment margin but the longer it will be smaller. The amount payable is the same kind of customers using the annuity method or the proportional method, the principal installments and installment loan margins. Â Keyword : the annuity method, the proportional method, financing murabahah

THE EFFECT OF NON PERFORMING FINANCING VOLUME WITH INFLATION AS MODERATING VARIABLES ON SHARIA COMMERCIAL BANKS Wahyuni, Mirasanti; Azmi, Fika
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Purpose - This study was conducted to examine the effect of the amount of financing on Non Performing Financing (NPF) and inflation as a moderating variable in sharia commercial banks in Indonesia.Method - This study will be analyzed using the interaction test model, Moderated Regression Analysis (MRA). The population in this study are all Sharia Commercial Banks in Indonesia with sample selection using a purposive sampling method with the requirements of Sharia Commercial Banks (BUS) that have complete data from 2011-2016.Result - The result is all Islamic banking financing has an influence on NPF with inflation as a moderating variable.Implication - This is thought to be influenced by internal bank factors in the form of financing volume and bank external factors in the form of inflation. Then what about the conditions of other Sharia Commercial Banks.Originality - Funding in this study will be divided into financing for profit sharing principles (mudharabah and musyarakah), murabahah, salam, and istishna. The inflation indicator used is CPI.

PENGARUH INTELLECTUAL CAPITAL PADA IBU RUMAH TANGGA TERHADAP KEBERHASILAN PENDIDIKAN ANAK DENGAN SOCIAL CAPITAL SEBAGAI VARIABEL MODERATING Azmi, Fika; Wahyuni, Mirasanti; Imaningati, Sri
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1337

Child education is very important to note because children or young generation is the next generation of nation that will soon be built nation building. Parents must pay attention to the quality of children's education. Mother is the first teacher for a child and also the greatest motivator for child development. Therefore, the mother is expected to encourage the success of children's education. A housewife who is an unemployed mother has greater time and opportunity to make it happen. It takes capital to do that. Individual characteristics of the intellectual capital of the housewife who is the greatest driver for the success of children's education. And this encouragement will increase as it happens by the increase in social capital owned by housewives. This study will accommodate the intellectual capital owned by housewives to the success of children's education with social capital as a moderate variable. Statistical test tool used is linear regression. The subject is the people of Central Semarang. Samples were taken by random sampling. The data used are primary data collected by questionnaire. The result of Social Capital has an effect on the success of children's education and intellectual capital expressed as excluded variableÂ Keywords: Success of Children's Education, Intellectual Capital housewife, Social Capital

The effect of non performing financing volume with inflation as moderating variables on sharia commercial banks Wahyuni, Mirasanti; Azmi, Fika
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3776

Purpose - This study was conducted to examine the effect of the amount of financing on Non Performing Financing (NPF) and inflation as a moderating variable in sharia commercial banks in Indonesia.Method - This study will be analyzed using the interaction test model, Moderated Regression Analysis (MRA). The population in this study are all Sharia Commercial Banks in Indonesia with sample selection using a purposive sampling method with the requirements of Sharia Commercial Banks (BUS) that have complete data from 2011-2016.Result - The result is all Islamic banking financing has an influence on NPF with inflation as a moderating variable.Implication - This is thought to be influenced by internal bank factors in the form of financing volume and bank external factors in the form of inflation. Then what about the conditions of other Sharia Commercial Banks.Originality - Funding in this study will be divided into financing for profit sharing principles (mudharabah and musyarakah), murabahah, salam, and istishna. The inflation indicator used is CPI.

Maqhasid Sharia: Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable Azmi, Fika; Pramono, Nugroho Heri; Wahyuni, Mirasanti
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.38647

The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia. Meanwhile, the sample used was the annual report of Islamic banks from 2014-2018 a total of 70 observational data. The sampling technique used was simple random sampling. The data analysis method used was regression with moderation. Based on the results of the partial test, Islamic social reporting index and sharia compliance individually affect the maqhasid sharia index. In addition, based on the results of the regression test with moderation, the Islamic social reporting index moderated by sharia compliance affects on the maqhasid sharia index. Thus, the conclusion is that sharia compliance is proven to moderate the effect of Islamic social reporting index on the value of the maqhasid sharia index. A negative coefficient value indicates that the effect given is negative. The point is that the increase in the number of sharia complications has the effect of reducing or weakening the effect of the Islamic social reporting index on the value of the maqhasid sharia index.

Maqhasid Sharia: Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable Azmi, Fika; Pramono, Nugroho Heri; Wahyuni, Mirasanti
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.38647

The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia. Meanwhile, the sample used was the annual report of Islamic banks from 2014-2018 a total of 70 observational data. The sampling technique used was simple random sampling. The data analysis method used was regression with moderation. Based on the results of the partial test, Islamic social reporting index and sharia compliance individually affect the maqhasid sharia index. In addition, based on the results of the regression test with moderation, the Islamic social reporting index moderated by sharia compliance affects on the maqhasid sharia index. Thus, the conclusion is that sharia compliance is proven to moderate the effect of Islamic social reporting index on the value of the maqhasid sharia index. A negative coefficient value indicates that the effect given is negative. The point is that the increase in the number of sharia complications has the effect of reducing or weakening the effect of the Islamic social reporting index on the value of the maqhasid sharia index.

ANALISIS KEBUTUHAN NASABAH ATAS FITUR APLIKASI BIMA MOBILE PADA PT BANK PEMBANGUNAN DAERAH JAWA TENGAH Damayanti, Hamida; Sunindyo, Aris; Wahyuni, Mirasanti
KEUNIS Vol. 11 No. 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3750

Intense market competition can affect customer responses to bank performance. Bank need customer responses to their products or services so that they can be used as material for evaluation and improvement in the future. Customer needs continue to change and increasingly diverse in line with development in the world and technology, so companies must be able to meet the needs desired by customers. The purpose of this research is to determine customer responses to the current Bima Mobile service and customer needs for the availability of Bima Mobile application features. In this research the descriptive statistical measurement used is the mean of customer response data and customer needs which have been arranged in a frequency distribution table. The analysis results show that the lowest indicator on the customer response component is occupied by the feature availabilityr, while the highest is application display. For the customer needs component, the analysis results show that the lowest indicator is the availability of the donation payment feature and the highest is the availability of the electricity payment feature. The company can take steps to follow up on customer responses to the features avaibility indicator that occupies the lowest position, by developing the Bima Mobile application features availability according to customer needs.

ANALISIS KOMPARASI KONDISI KESEHATAN BANK SEBELUM DAN SAAT PANDEMI COVID-19 PERIODE 2018-2021 (STUDI KASUS PADA PT BANK NEGARA INDONESIA (PERSERO) TBK) Alfaroqi, Irfan; Kodir, Mochammad Abdul; Wahyuni, Mirasanti
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.254

Latar belakang masalah dalam penelitian ini adalah adanya penurunan secara signifikan laba yang dibukukan Bank BNI pada tahun 2020 dibandingkan tahun sebelumnya. Tujuan dari penelitian ini adalah untuk mengetahui perbandingan kondisi kesehatan bank pada saat sebelum adanya pandemi dan saat terjadinya pandemi Covid-19. Populasi yang digunakan dalam penelitian ini adalah PT Bank Negara Indonesia (Persero) Tbk dengan sampel laporan keuangan Bank BNI periode 2018-2021. Data sekunder yang digunakan bersumber dari Laporan Keuangan yang dipublikasikan oleh Bank BNI periode 2018-2021 dari situs resmi Otoritas Jasa Keuangan. Teknik analisis yang digunakan dalam penelitian ini adalah Uji Parametrik Paired T-Test apabila data memiliki distribusi normal dan Uji Nonparametrik Wilcoxon apabila data tidak memiliki distribusi normal. Berdasarkan Uji Parametrik Paired T-Test dan Uji Nonparametrik Wilcoxon dapat disimpulkan bahwa pada Bank BNI terdapat perbedaan kondisi kesehatan sebelum dan pada saat pandemi Covid-19 pada aspek Risk profile, Earnings, dan Capital. Namun, dalam aspek Good Corporate Governance (GCG) Bank BNI tidak terdapat perbedaan kondisi kesehatan sebelum dan pada saat pandemi Covid-19. Kata Kunci: Kesehatan Bank, NPL, LDR, GCG, ROA, CAR

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search