Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Reviu Akuntansi dan Bisnis Indonesia
Emile Satia Darma, Emile Satia
Fakultas Ekonomi Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Peran Pembiayaan Baitul Maal Wat Tamwil Terhadap Perkembangan Usaha dan Peningkatan Kesejahteraan Anggotanya dari Sektor Mikro Pedagang Pasar Tradisional Prastiawati, Fitriani; Darma, Emile Satia
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0055.197-208

Abstract

The growth and development of economic in Indonesia are not only from big cimpanies or multinationa, but the small business, micro business, and middle business have main problems in financial. To solve the problems, Baitul Maal Wat Tamwil (BMT) comes to give the finance to the micro businessmen easily. The aim of this research was to khow the role of finance given by Baitul Maal Wat Tamwil towards the perception of business development and the welfare improving for the members of BMT from micro sector. The samples of the researches were 119 of the members of BMT finance whose jobs were sellers in traditional market in Bantul Regency. The data used for the research were primary data by distributing questionnaires. The data analysis employs Structural Equation Modelling (SEM). The results reveal that the BMT’s finance does not has significant influence towards the perception of business development and the welfare improving. However, the business growth has significant influence towards the perception of the wefare improving of the members.
Pengaruh Kas, Bonus SWBI (Sertifikat Wadiah Bank Indonesia), Marjin Keuntungan, dan Dana Pihak Ketiga terhadap Pembiayaan Murabahah (Studi Empiris Pada Bank Umum Syariah di Indonesia) Octaviana, Kristia; Darma, Emile Satia
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.545 KB)

Abstract

The paper tries to the factors which bring influence toward murabahah financing. Methods used in this research is to use Linear Regression models with SPSS software in statistical time series (time series) from January 2008-December 2010 on Sharia Public Banks. From the analysis conducted by the preparation is obtained that the independent variable (cash, SWBI bonus, profit margin, and third party fund) jointly was able to influence the dependent variable that is murabahah financing. Partially, SWBI bonus, profit margin, and third party fund affect murabahah financing, while the cash variable has no effect to murabahah financing. This is presumably because the amount of cash available to Islamic banks does not affect the amount of financing murabahah to the public. Cash in the amount greater or less did not affect Islamic banks in the dissemination of Islamic banks to the public, by way of channeling funds remain apart in the form of murabahah financing.
Pengaruh Implementasi Syariah Governance Terhadap Loyalitas Nasabah Purnamasari, Intan; Darma, Emile Satia
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.854 KB)

Abstract

The research aims to examine and obtain empirical study on the effect of syariah governance implementation on customer loyalty. The object of this research is islamic banking in Yogzyakarta. Collecting data used purposive sampling method on islamic banking customers in Yogyakarta. A total of 102 respondents used as samples in this study. The analysis tool used is multiple regression with SPSS 15.0. Testing the quality of the data used in this research is a classic assumption test, while the hypothesis testing used the t test analysis method. The results of the research showed that fairness and syariah compliance has a positive significant effect on customer loyalty, while transparency, accountability, responsibility, and indepen-dency doesn't have positive significant effect on customer loyalty.
Factors Affecting the Intention to Donate Money for Wakaf Among Civil Servants in the Ministry of Religious Affairs in Banjarnegara Regency Widodo, Jennifer Selviana; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: Research aims: This study examine the factors that influence the intention of cash waqf for the state civil apparatus of the ministry of religion of the banjarnegara district by examining the influence of accountability, transparency, crowfunding platform security and the reputation of the Indonesian waqf agency.Design/Methodology/Approach: This study involved the state civil apparatus of the ministry of religion in banjarnegara district. Hypotheses were tested using SEM-PLS techniques.Research findings: The results showed that transparency and accountability did not have a significant positive effect on the intention of state civil servants to endow money. while the security of the crowfunding platform and the reputation of the Indonesian waqf agency have a significant positive effect on the intention to endow money.Theoretical contribution/Originality :The novelty of this research is to exploreand comprehensively analyze how the influence of accountability, transparency, crowfunding platform security & reputation of the Indonesian waqf agency builds cash waqf intentions for state civil apparatus at the ministry of religion.Practitioner/Policy implication : Based on this insight, it is hoped that building cash waqf intentions for the state civil apparatus is not only in the ministry of religion but is comprehensive for all ministries and city / district governments. Indonesian waqf agencies as managers of cash waqf funds can carry out all tasks by considering accountability, transparency, crowfunding platform security and reputation.Research limitation/Implication: The implementation of transparency, accountability, crowfunding platform security and reputation, the main purpose of which is to build intention to donate money, is still insufficiently implemented. In addition, the underlying process of how Badan Wakaf Indonesia collects and presents cash waqf information is crucial.
The Impact of Online Service Quality Dimensions on Continuity of Mobile Banking Service Usage: Implications for Customer Loyalty and Bank Reputation Rahardjo, Irbawanti Pungky; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract Research Aims: This study aims to empirically examine the impact of the measurement scale for online service quality in the banking sector on the continuity of mobile banking service usage, as well as its potential to enhance customer loyalty and bank reputation. Design/Methodology/Approach: This research employs a quantitative approach using primary data collected from 387 respondents who are customers of Bank Negara Indonesia (BNI). The data is analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method. Research Findings: The findings suggest that application architecture and user-friendliness do not significantly enhance the continuity of mobile banking service usage. The dimensions of online service quality that do contribute to improving the continuity of mobile banking service usage include application efficiency, reliability, responsiveness, security, and familiarity. Additionally, the continuity of mobile banking service usage is found to have a positive impact on both customer loyalty and bank reputation. Theoretical Contribution/Originality: This study confirms the Theory of Planned Behavior and tests the measurement scale for online service quality in the banking sector, aiming to sustain the existence of banking services in a dynamic environment. Practical/Policy Implications: The results of this study provide valuable insights for the banking sector to enhance the quality of online services, particularly in a rapidly changing environment.
Pengaruh Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, dan Actual Usage Terhadap Penerimaan Teknologi Informasi: Studi Empiris Pada Karyawan Bagian Akuntansi dan Keuangan Baitul Maal Wa Tamwil Wilayah Daerah Istimewa Yogyakarta Tyas, Elok Irianing; Darma, Emile Satia
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 1 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010103

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perceived usefulness (persepsi kegunaan), perceived ease of use (persepsi kemudahan sistem), perceived enjoyment (persepsi kenyamanan), dan actual usage (pemakaian nyata) terhadap penerimaan teknologi informasi pada karyawan bagian akuntansi dan keuangan yang ada di BMT Wilayah Daerah Istimewa Yogyakarta dan sekitarnya. Variabel independen dalam penelitian ini terdiri dari persepsi kegunaan, persepsi kemudahan sistem, persepsi kenyamanan, dan pemakaian nyata. Sedangkan variabel dependen dalam penelitian ini adalah penerimaan teknologi informasi.Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non- probability sampling. Dengan metode tersebut, peneliti menggunakan sampel sebanyak 40 responden. Pengujian statistic deskriptif, pengukuran outer model, validitas konvergen, validitas diskriminan, uji reabilitas, dan pengukuran inner model.Hasil penelitian menunjukkan bahwa Persepsi kemudahan sistem (perceived ease of use) berpengaruh positif secara signifikan terhadap persepsi kegunaan (perceived usefulness). Persepsi kegunaan (perceived usefulness) tidak berpengaruh secara signifikan terhadap sikap pengguna (attitude toward using). Persepsi kemudahan sistem (perceived ease of use) tidak berpengaruh secara signifikan terhadap sikap pengguna (attitude toward using). Persepsi kenyamanan (perceived enjoyment) pengguna tidak berpengaruh secara signifikan terhadap sikap pengguna (attitude toward using). Persepsi kemudahan sistem (perceived ease of use) tidak berpengaruh secara signifikan terhadap pemakaian nyata (actual usage). Persepsi kegunaan (perceived usefulness) tidak berpengaruh secara signifikan terhadap pemakaian nyata (actual usage). Persepsi kegunaan (perceived usefulness) tidak berpengaruh secara signifikan terhadap penerimaan teknologi informasi (acceptance of IT). sedangkan Sikap pengguna (attitude toward using) tidak berpengaruh secara signifikan terhadap penerimaan teknologi informasi (acceptance of IT).
Factors affecting the intention to donate money for waqf among civil servants in the Ministry of Religious Affairs Widodo, Jennifer Selviana; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26088

Abstract

Research aims: This study examines the factors that influence the intention of cash waqf for the state civil apparatus of the Ministry of the Religion of the Banjarnegara district by examining the influence of accountability, transparency, crowdfunding platform security, and reputation of the Indonesian waqf agency.Design/Methodology/Approach: This study involved the state civil apparatus of the Ministry of Religion in the Banjarnegara district. Hypotheses were tested using SEM-PLS techniques.Research findings: The results showed that transparency and accountability did not significantly affect state civil servants' intention to endow money. At the same time, the security of the crowdfunding platform and the reputation of the Indonesian waqf agency have a significant positive effect on the intention to endow money.Theoretical contribution/Originality: The novelty of this research is to exploreand comprehensively analyze how the influence of accountability, transparency, and crowdfunding platform security reputation of the Indonesian waqf agency builds cash waqf intentions for state civil apparatus at the Ministry of Religion.Practitioner/Policy implication: Based on this insight, it is hoped that building cash waqf intentions for the state civil apparatus is not only in the Ministry of Religion but is comprehensive for all ministries and city/district governments Indonesian waqf agencies as managers of cash waqf funds can carry out all tasks by considering accountability, transparency, crowdfunding platform security a reputation on.Research limitation/Implication: The implementation of transparency, accountability, and crowdfunding platform security and reputation, the primary purpose of which is to build intention to donate money, is still insufficiently implemented. In addition, the underlying process of how Badan Wakaf Indonesia collects and presents cash waqf information is crucial.
Digital service quality and mobile banking continuity as drivers of loyalty and bank reputation Rahardjo, Irbawanti Pungky; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26102

Abstract

Research aims: This study aims to test and obtain empirical evidence of the effect of online service quality measurement scales in the banking sector environment in increasing Continuity of Mobile Banking Service Usage, and can increase customer loyalty and bank reputation. Design/Methodology/Approach: This research is a quantitative study using primary data distributed to Bank Negara Indonesia (BNI) customers as many as 387 respondents were obtained. The data obtained was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) model. Research findings: The results obtained that Application architecture and user friendliness cannot increase Continuity of Mobile Banking Service Usage. The measurement scale for online service quality in the banking sector that can increase Continuity of Mobile Banking Service Usage is Application efficiency, Reliability, Responsiveness, Security, and Familiarity. And Continuity of Mobile Banking Service Usage can increase customues loyalty and bank reputation. Theoretical contribution/Originality: This research confirms the Theory of Planned Behavior, this research tests the measurement scale of online service quality in the banking sector environment in order to maintain the existence of banks.Practitioner/Policy implication: The results of this study contribute to the banking sector in improving online service quality, especially in a dynamic environment.
Co-Authors A.A. Ketut Agung Cahyawan W Fitriani Prastiawati, Fitriani Kristia Octaviana, Kristia Rahardjo, Irbawanti Pungky Tyas, Elok Irianing Widodo, Jennifer Selviana