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All Journal I-Finance Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis JAMANTA Jurnal Bisnis Manajemen dan Akuntansi Ecobankers : Journal of Economy and Banking Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Wadiah: Jurnal Perbankan Syariah
Eka Wahyu Hestya Budianto
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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INTERNALISASI NILAI MODERASI BERAGAMA DALAM SISTEM EKONOMI SYARIAH PADA UMKM HALAL MELALUI PRODUK PEMBIAYAAN SYARIAH Dimas Femy Sasongko; Eka Wahyu Hestya Budianto; Dhiya Ulhaq Arkaan; Ardana Herawati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1303-1320

Abstract

Penelitian ini bertujuan untuk menginternalisasi nilai moderasi beragama dalam sistem ekonomi syariah pada UMKM Halal melalui produk pembiayaan syariah. Moderasi beragama dalam ekonomi syariah merujuk pada pendekatan yang seimbang dan proporsional dalam mengintegrasikan prinsip-prinsip agama Islam dengan aspek ekonomi. Dampaknya adalah menciptakan sebuah sistem ekonomi yang sesuai dengan ajaran Islam dan juga mempertimbangkan realitas serta kebutuhan ekonomi masyarakat. Prinsip-prinsip ini harus diterjemahkan dengan bijak dan tepat sesuai dengan kebutuhan dan kondisi setempat. Hasil pembahasan penelitian ini adalah adanya internalisasi nilai moderasi beragama dalam sistem ekonomi syariah pada UMKM Halal melalui produk pembiayaan syariah yang mencakup 9 nilai-nilai penting, yaitu: kemanusiaan, kemashlahatan umum, adil, berimbang, taat konstitusi, komitmen kebangsaan, toleransi, anti kekerasan, dan penghormatan terhadap tradisi (kearifan lokal). Implikasi dari penelitian ini adalah mengetahui konsep yang mendasari dalam menginternalisasi 9 nilai-nilai penting moderasi beragama sehingga dapat berkontribusi bagi kemajuan sistem ekonomi syariah, khususnya di Indonesia. Di lingkup dunia internasional, hal tersebut sejalan dengan pencapaian Sustainability Development Goals (SDGs) pada tahun 2030.
Pengaruh Firm Size Yang Memoderasi Produk Akad Wadiah terhadap Kualitas Pembiayaan (NPF) Pada Bank Syariah Rizal Ubaidilbar Agusty; Eka Wahyu Hestya Budianto
ark:/00000/jeb.v16i2
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v16i2.309

Abstract

Penelitian ini menganalisis pengaruh Simpanan Giro Wadiah, Simpanan Tabungan Wadiah, dan Bonus Wadiah pada Non Performing Financing (NPF) Nett, dengan Firm Size sebagai variabel moderasi pada perbankan syariah di Indonesia. Data panel dari 5 bank syariah (Bank Muamalat Indonesia, Bank Syariah Indonesia, Bank Bukopin Syariah, BCA Syariah, dan Bank Aceh Syariah) periode 2018.Q1 s/d 2023.Q3 diolah dengan regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan: 1.) Simpanan Giro wadiah, Tabungan Wadiah, dan Bonus wadiah berpengaruh terhadap Non Perfoming Financing (NPF) nett ; 2.) Firm size mampu memoderasi Pengaruh Simpanan Giro Wadiah dan Simpanan Tabungan Wadiah Sedangkan Firm size tidak mampu memoderasi pengaruh Bonus wadiah pada Non Perfoming Fianancing Nett pada Perbankan Syariah pada tahun 2018Q1-2023Q3 . Pada penelitian berikutnya diharapkan bisa memakai Variabel selain yang dapat menjadi variabel moderasi. Lebih lanjut, kami menyarankan agar penelitian selanjutnya bukan cuma melihat perusahaan dari sudut pandang keuangan saja, tetapi juga dari bagian lain dalam perusahaan agar temuannya dapat tercermin pada area lain dalam perusahaan.
Pemetaan Penelitian Rasio Net Operating Margin (NOM) pada Perbankan Syariah: Studi Bibliometrik VOSviewer dan Literature Review Eka Wahyu Hestya Budianto; Nindi Dwi Tetria Dewi; Dini Selasi
Ecobankers : Journal of Economy and Banking Vol 4 No 2 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

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

Abstract

This study aims to determine the research mapping regarding the Net Operating Margin (NOM) ratio in Islamic Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the NOM ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the NOM ratio based on the number of clusters and their items; and (3) mapping research topics around the NOM ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 18 journal publications regarding the NOM ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the NOM ratio are divided into 3 clusters and 58 topic items; (3) based on the mapping of literature review studies, there are 4 topics around the influence of the NOM ratio and 8 topics about the determinants of the NOM ratio. The implications and contributions of this research are to map research topics around NOM ratios in Islamic Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.
Pengaruh NPF Gross, Pendapatan Mudharabah, dan Bonus Wadiah Terhadap Penerimaan Dana Ziswaf Dengan Firm Size Sebagai Variabel Moderasi Pada Perbankan Syariah di Indonesia Periode Tahun 2018-2023 Zulaikhatul Khuluddiyah; Eka Wahyu Hestya Budianto
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 6 No. 2 (2024)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v6i2.9279

Abstract

Penelitian ini bertujuan untuk menguji pengaruh NPF Gross, Pendapatan Mudharabah, dan Bonus Wadiah terhadap Penerimaan Dana ZISWAF, dengan Firm Size sebagai variabel moderasi. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Sampel penelitian terdiri dari 115 data selama 6 tahun dari 5 Bank Syariah yang dipilih secara purposive sampling. Analisis data dilakukan menggunakan Analisis Regresi Data Panel dan Moderated Regression Analysis (MRA) dengan aplikasi Eviews 12. Hasil penelitian mengindikasikan bahwa NPF Gross tidak berpengaruh signifikan terhadap Penerimaan Dana ZISWAF. Pendapatan Mudharabah mengindikasikan pengaruh negatif yang signifikan, yang berarti peningkatan pendapatan mudharabah dapat mengurangi penerimaan dana ZISWAF, dan sebaliknya. Bonus Wadiah, di sisi lain, mengindikasikan pengaruh positif yang signifikan, yang berarti peningkatan bonus wadiah dapat meningkatkan penerimaan dana ZISWAF. Dalam konteks moderasi, firm size tidak memoderasi pengaruh NPF Gross terhadap penerimaan dana ZISWAF. Namun, firm size mampu memoderasi pengaruh pendapatan mudharabah dan bonus wadiah terhadap penerimaan dana ZISWAF. Kata kunci: NPF Gross, Pendapatan Mudharabah, Bonus Wadiah, Penerimaan Dana ZISWAF, dan Firm Size
Pengaruh Dana ZISWAF, NPF Gross, dan Pendapatan Mudharabah terhadap GWM dengan Firm Size sebagai Moderasi pada Perbankan Syariah di Indonesia Akbar Surya Maulana; Eka Wahyu Hestya Budianto
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 4 No. 2 (2024): Vol 4 No 2 Tahun 2024
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v4i2.3832

Abstract

Dengan mengambil ukuran bisnis sebagai variabel moderasi, penelitian ini mengkaji pengaruh dana ZISWAF, NPF Gross, dan Pendapatan Mudharabah terhadap GWM. Penelitian ini melibatkan Muamalat Indonesia, Bank Syariah Indonesia, Bank Victoria Syariah, Bank Mega Syariah, dan Bank Panin Dubai Syariah pada tahun 2018.Q1 dan Q3 tahun 2023. Metode pengambilan sampel diambil dari Library Research, dan kemudian diproses dengan Microsoft Excel dengan 115 pengamatan. Analisis regresi moderat (MRA) dan Analisis Data Panel digunakan, semuanya memakai Eviews 12. Hasil penelitian menunjukkan penerimaan dana ZISWAF tidak mempengaruhi GWM; variable pendapatan mudharabah juga tidak mempengaruhi GWM; dan variable NPF Gross juga tidak mempengaruhi GWM. Ditunjukkan bahwa GWM dipengaruhi secara bersamaan oleh variabel penerimaan dana ZISWAF, NPF Gross, dan Pendapatan Mudharabah.
DO ZISWAF FUNDS AND OPERATIONAL PERFORMANCE INFLUENCE MINIMUM RESERVE REQUIREMENTS? EVIDENCE FROM INDONESIAN ISLAMIC BANKS WITH FIRM SIZE AS A MODERATING VARIABLE arfina hanifaturasyda; Eka Wahyu Hestya Budianto
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1353

Abstract

This study investigates the determinants of the Minimum Reserve Requirement (Giro Wajib Minimum/GWM) in Indonesian Islamic commercial banks by examining the roles of ZISWAF fund receipts, Operating Expenses to Operating Income (BOPO), and non-operating profit/loss, while assessing the moderating effect of firm size. Although the minimum reserve requirement is an essential macroprudential instrument for maintaining banking liquidity and financial stability, empirical evidence regarding the influence of Islamic banking-specific financial indicators and philanthropic fund management on GWM remains limited. This study addresses this research gap by integrating operational, financial, and Islamic social finance variables into a single empirical framework. A quantitative research design was employed using secondary data obtained from the annual and quarterly financial statements published by the Financial Services Authority of Indonesia (OJK) and the official websites of five Islamic commercial banks. The study covers the period from the first quarter of 2018 to the third quarter of 2023, yielding 115 panel observations. Panel data regression and Moderated Regression Analysis (MRA) were performed using EViews 12. The findings reveal that ZISWAF fund receipts, BOPO, and non-operating profit/loss do not individually have a significant effect on the Minimum Reserve Requirement. Furthermore, firm size does not significantly moderate the relationships between these variables and GWM. However, the variables jointly exhibit a statistically significant effect on GWM, although the model explains only 18.40% of the variation in reserve requirements. These findings suggest that GWM is influenced more by regulatory and macroprudential considerations than by banks' internal operational or philanthropic financial characteristics. The study contributes to the literature on Islamic banking liquidity management and provides practical insights for regulators and bank managers regarding the limited role of internal financial indicators in determining mandatory reserve requirements.
DO ZISWAF FUNDS AND OPERATIONAL PERFORMANCE INFLUENCE MINIMUM RESERVE REQUIREMENTS? EVIDENCE FROM INDONESIAN ISLAMIC BANKS WITH FIRM SIZE AS A MODERATING VARIABLE arfina hanifaturasyda; Eka Wahyu Hestya Budianto
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1353

Abstract

This study investigates the determinants of the Minimum Reserve Requirement (Giro Wajib Minimum/GWM) in Indonesian Islamic commercial banks by examining the roles of ZISWAF fund receipts, Operating Expenses to Operating Income (BOPO), and non-operating profit/loss, while assessing the moderating effect of firm size. Although the minimum reserve requirement is an essential macroprudential instrument for maintaining banking liquidity and financial stability, empirical evidence regarding the influence of Islamic banking-specific financial indicators and philanthropic fund management on GWM remains limited. This study addresses this research gap by integrating operational, financial, and Islamic social finance variables into a single empirical framework. A quantitative research design was employed using secondary data obtained from the annual and quarterly financial statements published by the Financial Services Authority of Indonesia (OJK) and the official websites of five Islamic commercial banks. The study covers the period from the first quarter of 2018 to the third quarter of 2023, yielding 115 panel observations. Panel data regression and Moderated Regression Analysis (MRA) were performed using EViews 12. The findings reveal that ZISWAF fund receipts, BOPO, and non-operating profit/loss do not individually have a significant effect on the Minimum Reserve Requirement. Furthermore, firm size does not significantly moderate the relationships between these variables and GWM. However, the variables jointly exhibit a statistically significant effect on GWM, although the model explains only 18.40% of the variation in reserve requirements. These findings suggest that GWM is influenced more by regulatory and macroprudential considerations than by banks' internal operational or philanthropic financial characteristics. The study contributes to the literature on Islamic banking liquidity management and provides practical insights for regulators and bank managers regarding the limited role of internal financial indicators in determining mandatory reserve requirements.
Public Perception And Understanding Of Profit Sharing In Islamic Banks (Case Study In Karangtalun Village, Kalidawir Subdistrict, Tulungagung Regency) Elwi Yuda Laksana; Eka Wahyu Hestya Budianto
WADIAH Vol. 9 No. 1 (2025): Wadiah: Jurnal Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v9i1.1870

Abstract

This study aims to understand the perceptions and understanding of the people in Karangtalun Village regarding the profit-sharing concept in Islamic Banks. This research uses a qualitative approach, collecting data from the community in Karangtalun Village. Data collection methods include observation, interviews, and documentation. The data analysis method consists of three main stages: data reduction, data presentation, and conclusion drawing. Most people in Karangtalun Village have a negative perception of profit-sharing, with doubts about its validity, viewing it similarly to interest; only a few individuals, such as academics and religious figures, hold a positive view of profit-sharing in Islamic banks. Similarly, the community’s understanding is still limited; most people do not fully grasp the concept of profit-sharing or its mechanism in detail, with many still believing that profit-sharing is the same as interest. In contrast, academics and religious leaders tend to have a better understanding of Islamic bank profit- sharing. The negative perception and lack of understanding of profit-sharing are due to several factors, such as the lack of experience with profit-sharing, individual backgrounds, and unclear information. These factors contribute to the community’s less favorable perception and understanding of profit- sharing.
ANALYSIS OF FINANCIAL POLICY AND MARKET VALUE OF ISLAMIC BANKS IN THE GCC REGION: THE ROLE OF COMPANY SIZE AS A MODERATING VARIABLE Fanesa Ainun Difri; Eka Wahyu Hestya Budianto
I-Finance Journal Vol 12 No 1 (2026): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v12i1.35476

Abstract

The global economic dynamics during the 2018–2024 period, marked by the COVID-19 pandemic, energy price fluctuations, and market uncertainty, demanded that Islamic banks in the GCC region maintain stability, efficiency, and corporate value. This associative quantitative study aims to analyze the effects of Free Cash Flow (FCF), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on the firm value of Islamic banks in the GCC region during 2018–2024, with firm size as a moderating variable amidst these global economic shifts. Utilizing secondary data selected through purposive sampling, the data were analyzed using panel data regression with a random effects model and Moderated Regression Analysis (MRA). The partial test results indicate that FCF has a significant negative effect on firm value, whereas CR and DER show no significant effects. In the moderation test, firm size is proven to mitigate (weaken) the relationship between FCF and firm value, but fails to moderate the relationships of CR and DER. Nevertheless, the simultaneous test demonstrates that FCF, CR, and DER collectively exert a significant effect on firm value. The practical implication of these findings emphasizes the importance of optimizing Free Cash Flow management and strengthening corporate governance in GCC Islamic banks to create value and enhance investor confidence.
Co-Authors Abdullah Afif Misbahuddin Akbar Surya Maulana Ardana Herawati arfina hanifaturasyda Dhiya Ulhaq Arkaan Dimas Femy Sasongko Dini Selasi Elwi Yuda Laksana Fanesa Ainun Difri Ike Dwi Agustina Mega Noerman Ningtyas Nindi Dwi Tetria Dewi Rahmatul 'Aini Wahidiyah Rizal Ubaidilbar Agusty Zulaikhatul Khuluddiyah