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Factors Affecting Financial Sustainability Ratio of Sharia Rural Banks in Java Island, 2013-2018 Fitroh Safaah; Rosida Dwi Ayuningtyas
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art4

Abstract

This study aims to determine the influence of factors that influence the financial sustainability ratio (FSR) of Sharia Rural Banks (BPRS) on the island of Java in 2013-2018. The variables used in this study are financial sustainability ratio (FSR), non-performing financing (NPF), return on assets (ROA), financing debt ratio (FDR), operational expenses and capital adequacy ratio (BOPO) and capital adequacy ratio (CAR). The samples selected in this study were 23 BPRS most complete out 91 BPRS on the island of Java with a range of research from 2013 to 2018, where the samples were published by the annual financial statements at Bank Indonesia (BI) or at the Financial Services Authority (OJK). Analysis of the data used is panel data regression with the Fixed Effect method using the eviews 9 program tool. In the test results that the CAR variable partially has a significant positive effect on the Financial Sustainability Ratio (FSR) while the BOPO variable partially has a significant negative effect on the Financial Sustainability Ratio (FSR). Based on the results of the BPRS Amanah Sejahtera has the highest FSR value of 6,647.5167, while the lowest FSR value is the Attaqwa SRB of 138,5008.
The Role of Baznas, Semarang City in Empowering Productive Zakat In The Zchicken Msme Program, Semarang City Sarah Maulina; M. Rizal Hanafi; Rosida Dwi Ayuningtyas
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8595

Abstract

Regulation of the Ministry of Religion of the Republic of Indonesia No. 52 of 2014 specifically explains the techniques for managing productive zakat funds, in this case all operational systems carried out by amil institutions refer to these regulations. The National Amil Zakat Agency or often referred to as BAZNAS is one of the institutions that manages zakat. BAZNAS Semarang City is one of the amil bodies that manages zakat, BAZNAS Semarang City has many programs in its collection, management and distribution. With regard to productive zakat, BAZNAS Semarang City utilizes these funds through the ZChicken business program which is intended for mustahik in improving welfare as well as developing MSMEs. In this study using qualitative methods, the data collection methods used include observation, interviews and documentation. The data obtained, analyzed using descriptive methods. The results of this study indicate that the program organized by BAZNAS Semarang City has been quite effective in utilizing productive zakat to increase MSMEs, the role of BAZNAS Semarang City is also very supportive and has a positive impact by holding training and evaluation every month. The results of this study are the need for collaborative synergy between mustahik ZChicken MSME actors and the amil agency to achieve optimization of the welfare of ZChicken MSME mustahik actors.
ANALISIS PERBANDINGAN ABNORMAL RETURN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT Alvina Damayanti; Rosida Dwi Ayuningtyas; Sri Retnoningsih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8379

Abstract

Thisstudy aims to analyze whether there is a significant abnormal return before and after the stock split and the difference in abnormal returns before and after the stock split. The analysis method used in this study is the Wilcoxon Signed Ranked Test test method. The population in this study is all companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samples used in this study were 17 companies. The Wilcoxon Signed Ranked Test on the significance of abnormal returns found that there was no abnormal significance of returns before and after stock split with significance > 0.05. The results of the Wilcoxon Signed Ranked Test on the difference in abnormal returns before and after the stock split found that there was nodifference in abnormal returns before and after the stock split with a significance result of 0.16 > 0.05.
Determinant Profitability and Liquidity Analysis of Expressions Islamic Social Reporting in Sharia Commercial Banks Izzun Khoirun Nissa; M.Yunan Hidayat; Chusnul Intan; Jessica; Rosida Dwi Ayuningtyas
El-Qish: Journal of Islamic Economics Vol. 3 No. 2 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

This study aims to explain the variables of profitability and liquidity on the expression of Islamic social reporting at Islamic commercial banks in Indonesia for the period 2018 to 2021. The population in this study is Islamic banking in Indonesia registered with the Financial Services Authority (OJK) for the period 2018 – 2021. The data used in this study is panel data from 9 selected Islamic banks, with a total sample of 36. Profitability has a negative and significant effect on ISR expression. This means that the greater the profitability in Islamic banks, the narrower the ISR disclosure will be made. Meanwhile, liquidity hurts ISR expression.  which means that when liquidity is high, it will also be narrower in the ISR disclosures made. So, it can be concluded that Islamic banking in Indonesia needs to pay attention to ISR expressions that are carried out to also trust the community.
ANALISIS EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) WILAYAH JAWA TENGAH & DIY DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) PERIODE 2016 – 2018 ayuningtyas, rosida dwi
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 4 No 2 (2020) : Vo.4 No.2 Desember 2020
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v4i2.2041

Abstract

This study aims to analyze the efficiency level of BPRS in the Central Java and DIY regions during the 2016-2018 period using the Data Envelopment Analysis (DEA) method. This study uses input variables consisting of third party funds, operating expenses and fixed assets, and uses output variables consisting of financing and operating income. This research uses quantitative methods and the data used is secondary data obtained from the financial reports of BPRS for the Central Java and DIY regions.. Based on calculations using the Banxia Frontier Analysis software, of the 33 BPRS that were sampled there were only 6 BPRS which always achieved 100% efficiency levels during 2016-2018, consisting of 2 BPRS in the Central Java region and 4 BPRS in the DIY area, namely PT. BPRS Sukowati Sragen and PT. BPRS Harta Insan Karimah Bahari for the Central Java region, PT. BPRS Madina Mandiri Sejahtera, PT. BPRS Mitra Amal Mulia, PT. BPRS Danagung Syariah and PT. BPRS Mitra Harmoni Yogyakarta for the DIY area. The rest has not yet reached efficiency. This inefficient is caused by a lack of productive financing distribution.
THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS, BEHAVIORAL CONTROL AND RELIGIOSITY ON SHARIA-BASED ENTREPRENEURIAL INTENTIONS Ayuningtyas, Rosida Dwi; Ella Susanti; Hasan
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.4332

Abstract

THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS, BEHAVIORAL CONTROL AND RELIGIOSITY ON SHARIA-BASED ENTREPRENEURIAL INTENTIONS Abstract Purpose: This research aims to analyze the influence of attitudes, subjective norms, behavioral control, and religiosity on the intention to engage in Sharia-based entrepreneurship among students in Semarang City. Design/methodology/approach: The study adopts a mixed-methods approach, combining quantitative and qualitative methods. Purposive sampling is employed to select 100 respondents, and qualitative data is gathered through interviews with 7 participants who completed the questionnaire. The analysis utilizes t-tests to examine the impact of attitudes, subjective norms, behavioral control, and religiosity on Sharia-based entrepreneurial intentions. Findings: The research findings reveal that attitudes, subjective norms, and behavioral control do not significantly influence the intention for Sharia-based entrepreneurship among students in Semarang. However, religiosity exhibits a positive and significant influence on the intention for Sharia-based entrepreneurship. Research limitations/implications: The study is limited to students in Semarang City and may not generalize to other populations. The findings emphasize the need for considering religiosity as a crucial factor in shaping entrepreneurial intentions. Further research could explore additional variables impacting entrepreneurial intentions. Practical implications: Understanding the influence of religiosity on entrepreneurial intentions suggests the importance of integrating Islamic values in entrepreneurship education. Policymakers, educators, and practitioners can use these insights to design programs that align with students' religious beliefs, fostering Sharia-based entrepreneurial initiatives. Keywords: Attitudes, Subjective Norms, Behavioral Control, Religiosity, Sharia-based Entrepreneurial Intentions PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU DAN RELIGIUSITAS TERHADAP INTENSI KEWIRAUSAHAAN BERBASIS SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, kontrol perilaku, dan religiusitas terhadap niat untuk terlibat dalam kewirausahaan berbasis Syariah di kalangan mahasiswa di Kota Semarang. Desain / metodologi / pendekatan: Penelitian ini mengadopsi pendekatan metode campuran, menggabungkan metode kuantitatif dan kualitatif. Purposive sampling digunakan untuk memilih 100 responden, dan data kualitatif dikumpulkan melalui wawancara dengan 7 peserta yang mengisi kuesioner. Analisis menggunakan uji-t untuk menguji dampak sikap, norma subjektif, kontrol perilaku, dan religiusitas terhadap niat kewirausahaan berbasis Syariah. Temuan: Temuan penelitian menunjukkan bahwa sikap, norma subjektif, dan kontrol perilaku tidak berpengaruh signifikan terhadap niat kewirausahaan berbasis Syariah di kalangan mahasiswa di Semarang. Namun, religiusitas menunjukkan pengaruh positif dan signifikan terhadap niat kewirausahaan berbasis Syariah. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada siswa di Kota Semarang dan tidak boleh digeneralisasi ke populasi lain. Temuan ini menekankan perlunya mempertimbangkan religiusitas sebagai faktor penting dalam membentuk niat kewirausahaan. Penelitian lebih lanjut dapat mengeksplorasi variabel tambahan yang mempengaruhi niat kewirausahaan. Implikasi praktis: Memahami pengaruh religiusitas terhadap intensi kewirausahaan menunjukkan pentingnya mengintegrasikan nilai-nilai Islam dalam pendidikan kewirausahaan. Pembuat kebijakan, pendidik, dan praktisi dapat menggunakan wawasan ini untuk merancang program yang selaras dengan keyakinan agama siswa, mendorong inisiatif kewirausahaan berbasis Syariah. Kata kunci: Sikap, Norma Subyektif, Kontrol Perilaku, Religiusitas, Niat Kewirausahaan Berbasis Syariah
Pengaruh Kinerja Keuangan dan Maqashid Syariah Terhadap Financial Sustanability Ratio Pada Bank Pembiayaan Rakyat Syariah (BPRS) Di Jawa Tengah dan Daerah Istimewa Yogyakarta (DIY) Ayuningtyas, Rosida Dwi; Samino, Samino; Fauzi, M. Agus
Laporan Penelitian dan Pengabdian Masyarakat LAPORAN PENELITIAN
Publisher : Laporan Penelitian dan Pengabdian Masyarakat

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Abstract

Penelitian ini bertujuan untuk mengatahui sustanabilitas bank pembiayaan rakyat syariah di jawa tengah dan DIY pada periode 2013 sampai 2017. Variabel-variabel yang digunakan dalam penelitian ini adalah financial sustainability ratio (FSR), CAR, BOPO, dimensi Maqashid syariah (Rasio Edukasi, functional distribution Ratio, Profitabilitas). Sampel yang terpilih dalam penelitian ini sebanyak 17 BPRS dimana sampel telah mempublish laporan keuangan di bank Indonesia tahun 2013 sampai 2017. Analisis yang digunakan adalah regresi data panel dengan metode random effect. Pada BOPO secara parsial berpengaruh negatif terhadap financial sustainability ratio, sedangkan rasio edukasi berpengaruh positif terhadap financial sustainability ratio. BPRS yang memiliki nilai sustanabilitas yang paling di Jawa Tengah adalah BPRS Gunung Slamet sebesar 354, 82% dan BPRS yang memiliki nilai sustanabilitas paling tinggi di DIY adalah BPRS BPRS Madina Mandiri Sejahtera sebesar 310.65%. Key Word: Financial Sustanability Rasio (FSR), Kinerja Keuangan, BPRS, Maqashid Sharia
Handarbeni Batik: Batik-Making Training for Generation Z In Improving Cultural Existence Muhammad Ricza Irhamni; Rosida Dwi Ayuningtyas; Mahabbah Islamiyah
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.1992

Abstract

Purpose: In today's highly diverse art and cultural landscape, it's important to have a strong sense of self-awareness. By reintroducing local culture, we can help develop a sense of belonging and appreciation for cultural heritage within communities. Preservation and development efforts are crucial for fostering the growth of culture and art, such as the Batik culture.Method: The natural dye batik training method utilizes plant-based colors found in the environment and is supported by Generation Z's entrepreneurial spirit to boost the economy and future income.Practical Applications: The purpose of this journal is to bring attention to the significance of batik and the necessity to protect it. It can be shared with government officials, policymakers, and other stakeholders who are eager to promote Indonesian culture.Conclusion: The Handarbeni Batik initiative exemplifies the symbiotic relationship between cultural preservation and economic progress. By imparting the art of batik to the next generation, this program ensures its longevity, while also empowering young individuals with the necessary skills to thrive in the contemporary job market.
Indonesian Shariah Hospital Implementation Helping The Halal Industry’s Ecosystem: The Swot Analysis Minarni; Wibisono, Nurharibnu; Retno Widiyanti, Dwi; Ayuningtyas, Rosida Dwi
AL-FALAH : Journal of Islamic Economics Vol. 10 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v10i01.12587

Abstract

Purpose: The purpose of this study is to analyze the strengths, weaknesses, opportunities, and threats of implementing sharia hospitals in Indonesia to help the halal industry ecosystem in Indonesia. Design/Method/Approach: This type of research is qualitative, using descriptive methods and SWOT analysis. Secondary data comes from DSN MUI Fatwa Number 107/DSN-MUI/X/2016 on Sharia-based hospital organization. Secondary data also includes Sharia hospital journals, proceedings, reports, news, and websites. Documentation is used to collect data. Data is evaluated and interpreted, and conclusions are drawn using applicable references. Findings: This study found that the implementation of sharia hospitals in Indonesia is supported by the strength of DSN-MUI Fatwa No. 107/DSN-MUI/X/2016, the enthusiasm for halal lifestyle, and the development of the MUI halal-certified medicine, food, and beverage sectors. Opportunities in the form of high market demand due to the large Muslim population and support from the tourism sector. Weakness factors include the lack of qualified human resources for Islamic hospitals and the pharmaceutical industry, which still imports raw materials that do not meet halal standards. The threat is the conventional-based Indonesian public health insurance (BPJS), which contains usury elements that do not meet Sharia principles in Islamic hospitals. Originality/Values: This research contributes to increasing awareness of the importance of sharia hospitals in Indonesia and helps formulate appropriate sharia hospital development strategies for the sustainability of the halal industry ecosystem based on the SWOT analysis results. Keywords: Health Services, Sharia Hospital, SWOT Analysis, Halal Ecosystem.
Designing an integrated Halal value chain model for sustainable fisheries: A case study from northern coastal of Java, Indonesia Takhim, Muhamad; Ayuningtyas, Rosida Dwi; Fatchurrohman, M; Az Zahro , Firial Annasa
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art2

Abstract

IntroductionThe concept of the halal value chain has been widely applied in the food, logistics, and pharmaceutical sectors to ensure the halalness of products from upstream to downstream. However, the fisheries sector, particularly in the northern coastal region of Java, lacks an integrated halal value chain model that incorporates sustainability principles.ObjectivesThis research aims to design a contextual halal value chain model that combines halal and sustainability aspects at each stage of the fisheries value chain.MethodA case study-based qualitative approach is used with secondary data analysis from various official and academic sources. The analysis is conducted through content analysis, thematic synthesis, and mapping of halal critical points across five main stages: production, collection, processing, distribution, and consumption.ResultsThe findings indicate that business actors do not fully comprehend halal standards, lack effective halal logistics, and have a weak certification and supervision system. ImplicationsThe proposed model emphasizes the importance of halal control, the integration of economic, social, environmental, and health sustainability, and the active participation of local communities. This model is expected to increase the added value of fishery products, expand access to the global halal market, and strengthen the sustainability of the coastal fisheries sector.Originality/NoveltyThis research contributes to the development of the halal value chain theory in the context of the fisheries industry, providing applicable policy implications for strengthening the national halal economy.