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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review Kinerja: Jurnal Ekonomi dan Manajemen Tarbawi: Jurnal Keilmuan Manajemen Pendidikan JURNAL PENDIDIKAN TAMBUSAI Sketsa Bisnis Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Ensiklopedia of Journal International Journal of Applied Business Research EKONOMIKA SYARIAH : Journal of Economic Studies Al Hurriyah : Jurnal Hukum Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Akuntansi Kompetif Jurnal Ekonomi Jurnal Bisnis Dan Kajian Strategi Manajemen Al-Kharaj: Journal of Islamic Economic and Business Didaktik : Jurnal Ilmiah PGSD STKIP Subang Indonesian Journal of Islamic Economics and Business JURNAL ILMIAH GLOBAL EDUCATION Bima Journal : Business, Management and Accounting Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Manajemen dan Perbankan (JUMPA) Islam Realitas: Journal of Islamic and Social Studies EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Dedikasia : Jurnal Pengabdian Masyarakat ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Artificial Intelligence and Digital Business e-Jurnal Apresiasi Ekonomi QOSIM: Jurnal Pendidikan, Sosial & Humaniora Journal of Innovative and Creativity International Journal of Indonesian Business Review Krigan: Journal of Management and Sharia Business Munazzama Journal of Islamic Management and Pilgrimage BORJUIS (JURNAL OF ECONOMY) Jurnal Ekonomi dan Bisnis (Jebi)
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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia dengan Model Value Added Intellectual Capital (VAIC) Periode 2016-2020 Daulay, Mahdalena; Puteri, Hesi Eka; Baskara, Reina Tasha; Zai, Jamainida
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9803

Abstract

Competition in the Islamic banking industry is tight, so the competence of Islamic banking human resources must increase. This needs to be done to increase the lack of resources who have studied and received good education and training, but when they return due to unfavorable environmental factors, the results of education and research be wasted. This study aims to determine the effect of Intellectual Capital on Financial Performance in Islamic People's Financing Banks (BPRS) in Indonesia with the Value Added Intellectual Capital (VAIC) Model. There is research data using monthly time series data taken in the 2016-2020 period. Data analysis technique uses PLS (Partial Least Square) with processing using Warp-PLS 7.0 Software. The test results using the SEM-PLS approach show that Intellectual capital IB-VACA has a positive and significant effect on the financial performance of Indonesian Islamic banking. By obtaining a path coefficient value of 0.482 with a p value of P
The Influence of Lifestyle and Hedonism on Impulse Buying with Self-Control as a Moderation Variable Mita, Mita; Hesi Eka Puteri
SKeTsa Bisnis (e-jurnal) Vol 12 No 2 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jgwbt353

Abstract

Introduction; The problem studied in this research is the effect of lifestyle and hedonism attitudes on impulse buying, with self-control as a moderating variable. The purpose of this study is to determine and analyze these effects among Generation Z Muslims in Bukittinggi City. Method; This research is field research with a quantitative approach. Data were collected through direct observation by distributing questionnaires. The sample consisted of Generation Z in Bukittinggi City. Data processing was done using SPSS 26. Analytical tools included instrument tests (reliability and validity), classical assumption tests (normality, autocorrelation, multicollinearity, heteroscedasticity), and hypothesis testing using t-test, F-test, and moderated regression analysis (MRA). Result; The results showed that the lifestyle variable significantly affects impulse buying (significance value 0.104 < 0.05). Hedonism attitude also significantly affects impulse buying (significance value 0.000 < 0.05). Moderation analysis revealed that self-control significantly moderates the relationship between lifestyle and impulse buying (coefficient = -0.064, significance = 0.00 < 0.05), indicating that stronger self-control weakens the effect of lifestyle on impulse buying. However, self-control does not moderate the relationship between hedonism attitude and impulse buying (coefficient = -0.024, significance = 0.131 > 0.05). Conclusion; Self-control plays a moderating role in the influence of lifestyle on impulse buying among Generation Z Muslim fashion consumers in Bukittinggi City, weakening this effect. However, self-control does not moderate the influence of hedonism attitudes on impulse buying.
The Influence of E-Wallet Usage and Lifestyle on Consumptive Behavior with Self-Control as a Moderating Variable Sukra, Widia; Asyari; Hesi Eka Puteri; Rini Elvira
SKeTsa Bisnis (e-jurnal) Vol 12 No 2 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/0qqq8g70

Abstract

Introduction; The purpose of this study was to measure and analyze the influence of e-wallet usage and lifestyle on consumer behavior, with self Discipline as a moderating variable among Muslim millennials in Bukittinggi City. Method; This study was quantitative with a descriptive approach. A sample of 300 respondents, representing Muslim millennials who use e-wallets in Bukittinggi City, was selected. Data collection involved observation and questionnaire distribution. The data were then analyzed using Structural Equation Modeling (SEM) techniques using the SmartPLS application. Results; The study revealed that both e-wallet usage and lifestyle have a positive and significant impact on consumptive behavior among Muslim millennials in Bukittinggi. Additionally, self-discipline was found to significantly weaken the influence of lifestyle on consumptive behavior, while its moderating effect on the relationship between e-wallet usage and consumptive behavior was not significant. Conclusion;Self-discipline, as a form of self-discipline, has a significant moderating effect in weakening the relationship between lifestyle and consumptive behavior among Muslim millennials in Bukittinggi City. However, its moderating effect on the relationship between e-wallet usage and consumptive behavior is not statistically significant.
KETERKAITAN KEPUTUSAN KEUANGAN DAN NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX: PERIODE ANALISIS 2017-2021 Puteri, Hesi Eka
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1452

Abstract

Masalah nilai perusahaan dan determinannya menjadi kajian penting dalam Jakarta Islamic Index, karena dalam jangka pendek perusahaan harus berusaha mendapatkan laba yang maksimal dan dalam jangka panjang perusahaan akan berusaha memaksimalkan nilai perusahaan. Penelitian ini menganalisis pengaruh keputusan keuangan yang meliputi keputusan investasi, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan dengan mengambil kasus perusahaan yang terdaftar di Jakarta Islamic Index periode 2017-2021. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari Jakarta Islamic Index, dengan jumlah sampel sebanyak 12 perusahaan yang terdaftar pada tahun 2017-2021. Regresi data panel digunakan dalam penelitian ini dengan memilih Random Effect Model sebagai metode estimasi. Hasil penelitian menunjukkan bahwa nilai perusahaan dipengaruhi oleh keputusan investasi dan keputusan pendanaan, namun kebijakan dividen tidak berpengaruh terhadap nilai perusahaan. Keputusan investasi berpengaruh signifikan terhadap nilai perusahaan dengan nilai koefisien estimasi sebesar 0,148 (t-stat 1,1291, Prob. 0,0237) dan keputusan pendanaan berpengaruh signifikan terhadap nilai perusahaan dengan nilai koefisien estimasi sebesar 23,489 (t-stat = 0,1189, probabilitas 0,0050). Temuan ini memiliki implikasi praktis bagi pengambil kebijakan khususnya bagi perusahaan yang terdaftar di Jakarta Islamic Index agar dapat mempertahankan kontrol yang baik terhadap keputusan investasi dan keputusan pendanaan, karena kedua faktor tersebut berpengaruh positif terhadap nilai perusahaan.
PENGARUH TINGKAT LIKUIDITAS DAN PERMODALAN TERHADAP TINGKAT PROFITABILITAS BANK MUAMALAT PERIODE 2015-2022 Parida mahrani siregar; Hesi Eka Puteri
JURNAL PROFIT Vol 6, No 2 (2022): Economic Banking
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v6i2.5096

Abstract

Profitabilitas merupakan tujuan utama setiap lembaga keuangan, ketika profitabiltas bank tersebut meningkat maka semakin baik kondisi bank tersebut dalam menjalankan operasionalnya. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat likuidtas dan permodalan terhadap tingkat profitabilitas Bank Muamalat periode 2015-2022. Jenis penelitian ini penelitian kuantitatif dengan data skunder, data diambil dari laporan keuangan Bank Muamalat periode triwulan dari maret 2015-september 2022 sebanyak 31 laporan keuangan triwulan Bank Muamalat. Hasil penelitian membuktikan adanya pengaruh yang positif signifikan dari FDR dan CAR terhadap tingkat profitabilitas dengan kontribusi sebesar 57,8% sedangkan sisanya 53,2% dipengaruhi oleh variabel lain diluar model. Temuan ini meyakinkan calon investor dan pengambil kebijakan akan pentingnya tingkat profitabilitas dengan menjaga tingkat likuiditas dan permodalan  agar terhindar dari resiko.
Analisis Pengaruh Pembiayaan Murabahah, Musyarakah dan Mudharabah Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia Dengan Non Performing Financing (NPF) Sebagai Variabel Moderasi Periode 2017-2020 Siti Faizah; Hesi Eka Puteri; Reina Tasha Baskara; Vewi Julita; Anwar Sholihin
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9505

Abstract

This research is motivated by the existence of phenomena that occur that are not in accordance with existing theories and the existence of inconsistent previous research. This study aims to determine the effect of Murabahah Financing, Musyarakah Financing and Mudharabah Financing on the Profitability of Islamic People's Financing Banks in Indonesia with Non-Performing Financing as a moderating variable for the 2017-2020 period. This study uses a quantitative approach. The data in this study used monthly time series data from 2017-2020 obtained from SPS OJK and analyzed using the PLS (Partial Least Square) analysis technique via Warp-PLS version 7.0. The results of the research on the first model (the effect of murabahah financing on bank profitability with NPF as a moderating variable) show that murabaha financing has a significant positive effect on bank profitability (ROA) by obtaining a sign p-value
FAKTOR-FAKTOR PENENTU PENGGUNAAN BSI MOBILE MENGGUNAKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE TECHNOLOGY 2 (UTAUT2) Della Suhanda Putri; Hesi Eka Puteri
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 03 (2025): Volume 11 No. 03 September 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i03.8405

Abstract

The rapid development of information technology drives digital transformation in various sectors, including banking. Bank Syariah Indonesia (BSI) responded to this trend by presenting the BSI Mobile service as a form of digitalization of Islamic banking. However, out of a total of 19.2 million BSI customers, only around 6.3 million are recorded as using the mobile banking service. This low adoption rate indicates the need for further understanding of the factors that influence the use of BSI Mobile. This study aims to examine the determinants of BSI Mobile usage using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model, which consists of the variables Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Price Value, and Habit, as well as two dependent variables, namely Behavioral Intention and Behavioral Usage. The study was conducted with a quantitative approach using a survey method of 100 BSI Mobile user respondents in the Bukittinggi area. The data analysis technique used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS 4.0 software. The results of the study indicate that performance expectancy, social influence, habit have a significant effect on behavioral intention which in turn has a significant effect on behavioral usage to use BSI Mobile. Meanwhile, Facilitating conditions and habits have a significant effect on behavioral usage. For effort expectancy, facilitating conditions, hedonic motivation, price value do not have a significant effect on behavioral intention and behavioral usage. These findings are expected to be a reference for banks in improving more effective and efficient digitalization service strategies, especially in Islamic banking.
IMPLEMENTASI ZAKAT DALAM PRAKTEK PERBANKAN DI INDONESIA SEBAGAI PENERAPAN MAQASID SYARI’AH Elvi Nasriandani; Hesi Eka Puteri
BORJUIS: JURNAL OF ECONOMY Vol. 1 No. 1 (2023): BORJUIS: JOURNAL OF ECONOMY
Publisher : Adisam Publisher

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

Abstract

The aim of this research is to determine the impact of zakat as an application of Maqasid Syari'ah in sharia banking. The case study in this research is Bank Syari'ah Indonesia where the discussion of this research is seen from sharia banking practices in distributing zakat. The methodology in this research uses a qualitative descriptive method by collecting data using library research, namely taking scientific references from Central Statistics Agency data, books, national and international journals, the Al- Qur'an and Hadith. This research is descriptive analysis, namely complementing data or literature obtained periodically. The results of this research are that zakat can influence poverty alleviation, with the following description: 1) Ways to alleviate poverty can be by activating non-productive assets, building social networks, managing productive zakat funds to create jobs to survive, 2) Poverty can be eradicated with people who have assets, rich people carry out redistribution (encouraging rich people to have empathy for the poor or civil society. This depends on religiousness, namely the level of religiousness, rationally who wants their wealth to be locked up, they don't want a deficit, they want a surplus, things This can be explained by religion. This means that it must be supported by a level of religiousness, not only from the government budget, 3) Sharia banking accepts and manages zakat, infaq and alms, grants and waqf funds. The concept of maqasid sharia, which is to promote the benefit of the sharia itself, Imam Syatibi formulated the concept of maqasid into three, namely: Dharuriyat, Hajiyat and Tahsiniyat. while the concept of maqasid sharia offered by Abu Sahra is divided into three aspects, namely Tahzibul Fardi (Educating Individuals), Iqamah al Adl (Upholding Justice), and Maslahah (Public Interest). The implementation of the maqasid sharia concept at Bank Syari'ah Indonesia has been implemented well.
PENGARUH RISIKO KREDIT DAN LIKUIDITAS TERHADAP RASIO KECUKUPAN MODAL PADA PT. BPR GEBU HARAPAN Tifany Yeldi Astuti; Hesi Eka Puteri
BORJUIS: JURNAL OF ECONOMY Vol. 1 No. 2 (2024): BORJUIS: JOURNAL OF ECONOMY
Publisher : Adisam Publisher

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

Abstract

Capital Adequacy Ratio (CAR) is one of the indicators used to measure the capital adequacy of banks. Capital for banks is used to absorb losses from banking activities and as a foundation for some policies issued by banks. This study was conducted to determine (1) the effect of Non Performing Loan Ratio and Loan to Deposit Ratio on Capital Adequacy Ratio in part by PT. BPR Gebu Harapan period 2018—2022. (2) Effect on Non Performing Loan and Loan to Deposit Ratio on Capital Adequacy Ratio simultaneously on PT. BPR Gebu Harapan period 2013- 2022. The results of this study showed that (1) Partially the variables Non-Performing Loan and Loan to Deposit Ratio negatively affect the Capital Adequacy Ratio. (2) Simultaneously the variables Non Performing Loan and Loan to Deposit Ratio did not have a significant influence on the Capital Adequacy Ratio. The value of the coefficient of determination (R-Square) is 0.609. From this value it can be interpreted that the Non Performing Loan (X1) and Loan to Deposit Ratio (X2) to Capital Adequacy Ratio (Y) are 60.9%. While the remaining 39.1% were influenced by other factors that were not investigated in the study.
ANALISIS MEKANISME PENYELESAIAN PEMBIAYAAN BERMASALAH MELALUI LELANG BARANG JAMINAN DALAM UPAYA MENGURANGI RESIKO PENURUNAN PENDAPATAN BANK SYARIAH INDONESIA KC IMAM BONJOL PADANG Jeni Vebrianti; Hesi Eka Puteri
BORJUIS: JURNAL OF ECONOMY Vol. 1 No. 4 (2024): BORJUIS: JOURNAL OF ECONOMY
Publisher : Adisam Publisher

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

Abstract

This research aims to analyze how collateral auctions can resolve problematic financing and their impact on the income risk of banks, focusing on Bank Syariah Indonesia (BSI) Imam Bonjol Padang Branch. The method used is qualitative descriptive with a case study approach, utilizing in-depth interviews, observations, and documentation as data collection techniques. The results show that collateral auctions are an effective mechanism for handling problematic financing. The auction process involves asset valuation, announcement, execution, and the delivery of auction proceeds to the bank. This mechanism helps reduce the risk of income decline for the bank. The success of the auction depends on accurate asset valuation, process transparency, and cooperation between the bank, debtor, and auction institution. In conclusion, collateral auctions are an effective solution for addressing problematic financing and reducing the risk of income decline for banks. The research recommendations include enhancing asset valuation capacity, ensuring transparency in the auction process, and strengthening cooperation among related parties. The study also highlights the importance of finding solutions to challenges in asset valuation and the auction process at BSI Imam Bonjol Padang Branch.