Andang Sunarto
UIN Fatmawati Sukarno Bengkulu

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Pengaruh Tingkat Risiko Pembiayaan terhadap Profitabilitas Bank Umum Syariah Ilham Wahyudi; Yogi Franata; Tomi Hartawan; Andang Sunarto; Aan Shar
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4129

Abstract

This study aims to determine the level of financing risk to the profitability of Islamic commercial banks. This study uses data from the financial statements of Islamic commercial banks that have been audited and published to the public through the official website of the financial services authority. The author uses a quantitative descriptive type of research; the analysis method in this study is a simple linear regression analysis. The sample determination technique used with purposive sampling techniques is to select samples based on certain criteria based on the purpose of the study. The results showed that there was a significant negative relationship between NPF and ROA. The relationship is a cause-and-effect relationship, so the ROA value is inversely proportional to the NPF. In this study, the size of the ROA value was influenced by NPF. It can be concluded from this study that there is a significant negative relationship between NPF and ROA. The relationship is a cause-and-effect relationship, so the ROA value is inversely proportional to the NPF. Keywords: Profitability, Financing Risk level
Internalizing Moral Responsibility in the Legal Profession through Student Internship Programs: A Study at the Faculty of Sharia, UIN Fatmawati Sukarno Bengkulu Ilhampatahillah Ilhampatahillah; Alfauzan Amin; Andang Sunarto
Madania: Jurnal Kajian Keislaman Vol 30, No 1 (2026): JUNE
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v30i1.12277

Abstract

This study aims to analyze the internalization of moral responsibility in legal professional ethics through the internship program of students at the Faculty of Sharia, UIN Fatmawati Sukarno Bengkulu. Moral responsibility constitutes an essential element in developing professionalism in the legal field, because legal practice requires technical competence, integrity, and ethical judgment. In legal education, internship programs provide an important space for students to understand, experience, and practice the ethical values of the legal profession in real professional settings. This study employs a descriptive qualitative approach, with data collected through interviews, observation, and document analysis involving internship students, academic supervisors, and institutional mentors. The findings indicate that the implementation of moral responsibility during internship contributes significantly to shaping the professional character of law students, particularly in relation to discipline, integrity, honesty, confidentiality, professionalism, respect for institutional procedures, and concern for justice. The internship experience also encourages students to reflect on the moral consequences of legal services and the importance of protecting the rights of justice seekers. Therefore, internship programs function not only as a medium for practical legal learning but also as a strategic means of instilling moral values and professional ethics as foundations for future legal practice. Penelitian ini bertujuan untuk menganalisis internalisasi tanggung jawab moral dalam etika profesi hukum melalui program magang mahasiswa Fakultas Syariah UIN Fatmawati Sukarno Bengkulu. Tanggung jawab moral merupakan unsur penting dalam pengembangan profesionalisme di bidang hukum karena praktik hukum tidak hanya membutuhkan kompetensi teknis, tetapi juga integritas dan pertimbangan etis. Dalam pendidikan hukum, program magang menyediakan ruang penting bagi mahasiswa untuk memahami, mengalami, dan mempraktikkan nilai-nilai etika profesi hukum dalam lingkungan profesional yang nyata. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan data yang dikumpulkan melalui wawancara, observasi, dan analisis dokumen yang melibatkan mahasiswa magang, dosen pembimbing akademik, dan pembimbing instansi. Temuan penelitian menunjukkan bahwa penerapan tanggung jawab moral selama magang berkontribusi secara signifikan dalam membentuk karakter profesional mahasiswa hukum, khususnya dalam aspek kedisiplinan, integritas, kejujuran, kerahasiaan, profesionalisme, penghormatan terhadap prosedur kelembagaan, dan kepedulian terhadap keadilan. Pengalaman magang juga mendorong mahasiswa untuk merefleksikan konsekuensi moral dari pelayanan hukum serta pentingnya melindungi hak-hak para pencari keadilan. Oleh karena itu, program magang tidak hanya berfungsi sebagai media pembelajaran praktik hukum, tetapi juga sebagai sarana strategis untuk menanamkan nilai-nilai moral dan etika profesi sebagai dasar bagi praktik hukum di masa depan.
Pengaruh Digitalisasi Pembayaran Pajak terhadap Perilaku Kepatuhan Wajib Pajak pada Nasabah Bank Syariah Indonesia di Kota Bengkulu : The Effect of Tax Payment Digitalization on Taxpayer Compliance Behavior among Indonesian Islamic Bank Customers in Bengkulu City Rama Safitri; Andang Sunarto; Miko Polindi
Jurnal Keuangan dan Perbankan Syariah Vol 5 No 2 (2026): Agustus 2026
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v5i2.6882

Abstract

Purpose: This study examines the effect of tax payment digitalization on taxpayer compliance behavior among customers of Bank Syariah Indonesia (BSI) in Bengkulu City. Design/methodology/approach: This study employed a quantitative explanatory approach with a survey design. A total of 103 active customers of Bank Syariah Indonesia (BSI) in Bengkulu City were selected using purposive sampling based on predetermined criteria. Data were collected through questionnaires and analyzed using simple linear regression analysis with IBM SPSS Statistics 26. Research Findings: The findings indicate that tax payment digitalization has a positive and significant effect on taxpayer compliance behavior (t = 7.927; p < 0.001). Simultaneously, the regression model is statistically significant (F = 62.833; p < 0.001). Tax payment digitalization explains 38.4% of the variance in taxpayer compliance behavior (R² = 0.384), while the remaining 61.6% is influenced by other factors beyond the scope of this study. Contribution/Originality/Novelty: This study contributes to the literature on taxpayer compliance by examining tax payment digitalization from the perspective of the Theory of Planned Behavior (TPB) within the context of Islamic banking customers. Unlike previous studies that primarily focused on conventional taxpayers or general digital tax administration systems, this study specifically investigates customers of Bank Syariah Indonesia (BSI) in Bengkulu City. The findings provide practical implications for Islamic banking institutions and local governments in developing digital payment services that encourage taxpayer compliance.