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Perbandingan Tata Kelola Bank Syariah Murni Versus Bank Syariah Yang Didirikan Oleh Bank Umum Tania, Atika Lusi
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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A study in Pakistan showed that there were significant differences between Islamic banks and Islamic banking established commercial banks on the Board of Directors and Syariah Advisory Council (Shahzad, 2014). In Indonesia, there is a purely Islamic banks set by the agency that had been principled sharia from the beginning, such as Bank Muamalat. However thee are Islamic banks established by commercial banks, such as Bank Syariah Mandiri, BRI Syariah and others.Using a sample of Bank Syariah Mandiri (BSM) and Bank Muamalat, the purpose of this paper is going to compare the reporting of governance between the two banks to determine whether or not there are differences in the practice of governance.The results show that, there are two major things that is different from the two banks, namely, foundation and CG policies and principles of CG. Runway and Bank Syariah Mandiri CG policy is not based on the Law of the Republic of Indonesia No. 21 Year 2011 on the Financial Services Authority and Sharia Supervisory Board Fatwa-Majelis Ulama Indonesia. Then the CG principle difference is the Bank Syariah Mandiri there is no principle of Concern Attitude (Social Awareness).

ANALISIS REKSADANA SYARIAH DALAM KONSEP NILAI AKTIVA BERSIH (NAB) Tania, Atika Lusi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 1 (2016)
Publisher : Institut Agama Islam Bengkulu

Mutual fund composed of two concepts, namely mutual meaning keep or keep and the concept of the Fund means the set of money. Mutual funds means a collection of money is kept. Mutual funds (mutual fund) is a vehicle used to gather a Community Fund (financiers) to then be invested into the portfolio effect by investment managers (MI). The effect can be a portfolio of stocks, bonds, money market instruments, or a combination of some of these capital market law No. 8 year 1995 article 1, paragraph (27): "mutual fund is a container used to gather funds from society to next Financiers invested in the portfolio Effect by investment manager." On mutual funds, investment management manages funds that they are placed in securities and realize gains or losses and receive dividends or interest are dibukukannya into the Net Assets Value (NAV) of the Fund. Wealth funds managed by the investment manager to the custodian bank is stored on is not affiliated with the investment manager, the custodian bank which is what will act as administrator of a collective and daycare. Shariah-compliant mutual fund is a container used to gather funds from community of property owners as a financier (shabib al-mal/rabb al-mal) to next invested in the Portfolio Effect by the investment manager as a representative of shahib al-mal according to the provisions and principles of the Shariah.Keywords: Â Islamic mutual fund, investment, portfolio

PERAN DAN PRAKTIK ARTIFICIAL INTELLIGENCE TERHADAP UMKM: SYSTEMATIC LITERATURE REVIEW Dany Arsenio; Abdurrahman, Yusuf; Tania, Atika Lusi; Idaman, Northa
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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Penelitian ini mengeksplorasi penerapan Kecerdasan Buatan (Artificial Intelligence) di sektor Usaha Mikro, Kecil, dan Menengah (UMKM), yang merupakan salah satu pilar terpenting dalam perekonomian Indonesia. UMKM juga memiliki potensi yang signifikan untuk mengembangkan lapangan pekerjaan, mendorong pertumbuhan perekonomian nasional. Di tengah perkembangan jaman yang serba teknologi, kecerdasan buatan (Artificial Intelligence) semakin penting untuk meningkatkan efisiensi operasional dan produktivitas bisnis bagi UMKM. Di mana fokus penelitian ini adalah pada dampak, tantangan, dan potensi manfaat AI (Artificial Intelligence) terhadap UMKM. Penelitian ini menggunakan pendekatan tinjauan literatur sistematis, dimana peneliti mengumpulkan sumber data dari google scholar. Kriteria inklusi mencakup literatur yang diterbitkan antara tahun 2020 hingga 2024 dengan kriteria khusus yaitu dampak, tantangan, dan potensi manfaat penerapan kecerdasan buatan (Artificial Intelligence) terhadap UMKM. Hasil penelitian menunjukkan bahwa AI berkontribusi positif terhadap perkembangan UMKM melalui efisiensi bisnis, peningkatan penjualan, peningkatan daya saing, optimasi strategi pemasaran dan manajemen sumber daya. Di sisi lain, terdapat tantangan signifikan dalam penerapan AI, termasuk keterbatasan infrastruktur, kurangnya pengetahuan teknologi, serta masalah keamanan data. Oleh karena itu, diperlukan dukungan berupa pelatihan dan peningkatan infrastruktur agar UMKM dapat memanfaatkan AI secara optimal dalam operasional mereka

THE INFLUENCE OF FINANCIAL LITERACY AND CONVENIENCE ON INTEREST IN USING QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) IN FINANCIAL TRANSACTIONS Ardiansyah, Irsyad Azis; Anita, Lella; Idaman, Northa; Tania, Atika Lusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3046

Introduction: This study aims to analyze the influence of financial literacy—as a representation of accounting understanding—and ease of use on the interest in using the Quick Response Code Indonesian Standard (QRIS) in financial transactions among Sharia Accounting students of IAIN Metro. A quantitative approach is applied through data collection with a questionnaire that has previously been tested for validity and reliability in order to obtain representative information.Methods: Data analysis was carried out using normality, multicollinearity, heteroscedasticity, and multiple linear regression tests to test the partial and simultaneous effects of the research variables. The results showed that financial literacy had a significant positive effect on the interest in using QRIS, with a regression coefficient of 0.257, while ease of use had a more dominant effect with a coefficient of 0.492. Simultaneously, the two variables were able to explain 30.4% of the variation in interest in using QRIS.Results: These findings indicate that increasing understanding of financial concepts can boost confidence in adopting QRIS, while simplifying the user interface plays an important role in accelerating digital transactions. This study suggests that educational institutions and financial technology developers collaborate to integrate financial literacy education with the development of user-friendly systems, so that they can support the creation of more efficient and secure financial transactions. Keywords: QRIS, Financial Literacy, Ease of Use, Interest

Faktor-faktor yang Mempengaruhi Fraud pada Koperasi Simpan Pinjam di Indonesia Tania, Atika Lusi; Atika Lusi Tania, Atika Lusi Tania; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9694

Koperasi merupakan soko guru perekonomian nasional yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi masyarakat Indonesia. Namun, dalam praktik pengelolaannya, koperasi simpan pinjam seringkali dihadapkan pada permasalahan kecurangan (fraud). Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penyebab terjadinya fraud pada koperasi simpan pinjam. Metode yang digunakan dalam penelitian ini adalah studi literatur terhadap berbagai artikel ilmiah yang membahas faktor-faktor penyebab fraud pada koperasi. Hasil penelitian menunjukkan bahwa penyebab utama terjadinya fraud dijelaskan melalui perspektif fraud diamond, yang mencakup tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Selain itu, fraud juga dipengaruhi oleh lemahnya sistem pengendalian internal, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, dan pemantauan. Faktor lain yang turut berkontribusi terhadap terjadinya fraud antara lain adalah kewenangan yang tidak seimbang, tingkat moralitas individu, ketidaksesuaian kompensasi, rendahnya integritas, budaya organisasi yang permisif, asimetri informasi, lemahnya komitmen organisasi terhadap regulasi, serta tidak efektifnya sistem reward dan punishment. Moralitas keislaman juga ditemukan sebagai faktor penting dalam mencegah terjadinya fraud pada koperasi simpan pinjam.

Faktor-faktor yang Mempengaruhi Fraud pada Koperasi Simpan Pinjam di Indonesia Tania, Atika Lusi; Atika Lusi Tania, Atika Lusi Tania; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9694

Koperasi merupakan soko guru perekonomian nasional yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi masyarakat Indonesia. Namun, dalam praktik pengelolaannya, koperasi simpan pinjam seringkali dihadapkan pada permasalahan kecurangan (fraud). Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penyebab terjadinya fraud pada koperasi simpan pinjam. Metode yang digunakan dalam penelitian ini adalah studi literatur terhadap berbagai artikel ilmiah yang membahas faktor-faktor penyebab fraud pada koperasi. Hasil penelitian menunjukkan bahwa penyebab utama terjadinya fraud dijelaskan melalui perspektif fraud diamond, yang mencakup tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Selain itu, fraud juga dipengaruhi oleh lemahnya sistem pengendalian internal, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, dan pemantauan. Faktor lain yang turut berkontribusi terhadap terjadinya fraud antara lain adalah kewenangan yang tidak seimbang, tingkat moralitas individu, ketidaksesuaian kompensasi, rendahnya integritas, budaya organisasi yang permisif, asimetri informasi, lemahnya komitmen organisasi terhadap regulasi, serta tidak efektifnya sistem reward dan punishment. Moralitas keislaman juga ditemukan sebagai faktor penting dalam mencegah terjadinya fraud pada koperasi simpan pinjam.

ANALISIS REKSADANA SYARIAH DALAM KONSEP NILAI AKTIVA BERSIH (NAB) Tania, Atika Lusi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 1 (2016): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v1i1.848

Mutual fund composed of two concepts, namely mutual meaning keep or keep and the concept of the Fund means the set of money. Mutual funds means a collection of money is kept. Mutual funds (mutual fund) is a vehicle used to gather a Community Fund (financiers) to then be invested into the portfolio effect by investment managers (MI). The effect can be a portfolio of stocks, bonds, money market instruments, or a combination of some of these capital market law No. 8 year 1995 article 1, paragraph (27): "mutual fund is a container used to gather funds from society to next Financiers invested in the portfolio Effect by investment manager." On mutual funds, investment management manages funds that they are placed in securities and realize gains or losses and receive dividends or interest are dibukukannya into the Net Assets Value (NAV) of the Fund. Wealth funds managed by the investment manager to the custodian bank is stored on is not affiliated with the investment manager, the custodian bank which is what will act as administrator of a collective and daycare. Shariah-compliant mutual fund is a container used to gather funds from community of property owners as a financier (shabib al-mal/rabb al-mal) to next invested in the Portfolio Effect by the investment manager as a representative of shahib al-mal according to the provisions and principles of the Shariah.Keywords: Islamic mutual fund, investment, portfolio

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