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Shinta Maharani
Institut Agama Islam Negeri Ponorogo, Indonesia
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pemilihan Metode Pengakuan Pendapatan Istishna’ Terhadap Return On Asset (ROA) (Studi PT BPR Syariah Mulia Berkah Abadi Periode Tahun 2017-2019) Kiki Rismayati; Shinta Maharani
Journal of Economics, Law, and Humanities Vol. 1 No. 1 (2022): Economics, Law, and Humanities
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/jelhum.v1i1.532

Abstract

In selecting the revenue recognition method for the distribution of Istishna's financing, the company must consider whether the percentage of completion method or the completed contract method is necessary because the choice of revenue recognition method affects the calculation of the company's Return On Assets (ROA). This study uses primary data from PT BPR Syariah Mulia Berkah Abadi obtained from financial reports from January 2017-December 2019. The result shows that (1) Profit distribution of istishna' financing with the recognition of income by the percentage of completion method does not significantly affect Return On Assets (ROA), with a tcount of -1,373. (2) Profit on istishna' financing distribution with the recognition of income from the completed contract method does not significantly affect Return on Assets (ROA), with a tcount of -0.865. (3) From the results of the tcount of profit, the recognition of istishna' income, the completed contract method has more effect on Return On Assets (ROA).
Analisis Tingkat Kesehatan Bank Pembiayaan Rakyat Syariah di Jawa Timur Sebelum dan Selama Pandemi Covid-19 Fakaruzzaman Hidayatullah; Shinta Maharani
Journal of Economics, Law, and Humanities Vol. 1 No. 1 (2022): Economics, Law, and Humanities
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/jelhum.v1i1.536

Abstract

East Java's economy is one of the main pillars of Indonesia's economic strength. As a result of the Covid-19 pandemic, almost all economic sectors are affected and the banking sector. This study aims to measure performance and determine whether there are significant differences in the performance of BPRS in East Java before and during the COVID-19 pandemic based on Financial Services Authority Regulation No. 20/ POJK.03/2019. This research uses two types of research: quantitative descriptive analysis and comparative quantitative research methods. Using the purposive sampling technique from 25 BPRS in East Java, the research sample obtained 23 BPRS. The results showed that BPRS in East Java experienced a decline in performance from before and during the Covid-19 pandemic. This is indicated by 13 BPRS that experienced a decrease in the composite rating of the bank's soundness level. Apart from that, the quality of productive assets and profitability have decreased, but the capital and liquidity factors are still maintained. The different tests showed a significant difference in the ratio of ROA variables before and during the Covid-19 pandemic. Still, there was no difference in the balance of other variables (CAR, EAQ, NPF, REO and CR).
Peningkatan Akses Layanan Keuangan pada Masyarakat Unbanked di Indonesia melalui Financial Technology Qiyqiy Fithri Awamirillah; Shinta Maharani
Journal of Economics, Law, and Humanities Vol. 1 No. 2 (2022): Economics, Law, and Humanities
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/jelhum.v1i2.1198

Abstract

Financial Technology (Fintech) is defined as financial services integration and solutions based on technology. Unbanked is a group of people who do not have savings in the bank. There is a substantial potential increase in financial services for the unbanked by utilizing Fintech in Indonesia. It is seen from the young population and the high growth of internet access. However, compared to other countries, the development of Fintech access in Indonesia is still far behind. The theory used in this research is the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). The data were analyzed using the path analysis method using the bright partial least square (Smart-PLS) software. Respondents in this study amounted to 304 people from all over Indonesia. The variable constructs used in this study are usefulness, ease of access, preference, behavioral intention to use, and actual system use. The results of this study explain that usefulness has a significant positive effect on ease of access; help has a positive impact on behavioral intention to use, but the value is not substantial; ease of access has a positive effect on preference and has a considerable discount; priority harms behavioral intention to use, but the value is not significant; pick has a positive impact on actual system use, but the value is not the substantial and behavioral intention to use has a positive effect on actual system use, but the value is not significant.
Perilaku Konsumen dalam Berinvestasi Emas Digital Melalui Platform Tokopedia Titis Indrawati; Aji Damanuri; Shinta Maharani
Journal of Economics, Law, and Humanities Vol. 2 No. 2 (2023): Economics, Law, and Humanities
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/jelhum.v2i2.2196

Abstract

Tokopedia is an e-commerce that has a gold investment feature, namely Tokopedia Gold,which collaborates with Pegadaian. Tokopedia is the most popular e-commerce in Indonesiawith the number of monthly web visitors reaching 147.8 million in the second quarter of 2021beating other e-commerce. Tokopedia Gold Pegadaian uses a cash & wadi'ah sale andpurchase contract. Since the Tokopedia Emas feature was launched in 2018, the trend ofbuying gold transactions at Tokopedia has increased by almost 30 times, even though thespread of Tokopedia Gold, which works with Pegadaian, is 4.5% higher than direct goldinvestment at Pegadaian Digital, which is around 3%. It is necessary to know what are thefactors that influence consumer behavior in deciding to choose digital gold at Tokopedia. Thisresearch is a qualitativeresearch. Data collection techniques through interviews, observation,and documentation. Analysis with the theory of consumer behavior. The purpose of this studyis to analyze the mechanism of digital gold investment, to analyze the factors that influenceconsumer behavior in investing in digital gold, and to analyze the impact of digital goldinvestment in Tokopedia on consumer behavior. The results of the study show that the digitalgold investment mechanism influences consumer behavior because it is quite easy andpractical from the choice of product, brand, dealer, time of purchase, purchase amount, andpayment method. Factors that influence consumer behavior, namely consumer psychologicalfactors, are the most influential in investing in digital gold at Tokopedia. Then culturalfactors have a fairly good influence, but social and personal factors have little influence. Aswell as investing in gold has both positive and negative impacts, the many conveniencesoffered, especially attractive promos, make consumers satisfied making purchases, therebyinfluencing consumer behavior to invest in digital gold on Tokopedia continuously.
Integrasi Program Rumah Baca Sang Petualang untuk Meningkatkan Kesejahteraan Masyarakat Wonogiri Miswanto Miswanto; Ely Masykuroh; Shinta Maharani
Journal of Economics, Law, and Humanities Vol. 3 No. 2 (2024): Economics, Law, and Humanities
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/jelhum.v3i2.4037

Abstract

The issue of poverty is a major topic of discussion on sustainable development in Indonesia. The Central Statistics Agency (BPS) stated that the poor population was at 9.57 percent or equivalent to 26.36 million people. Another problem is the high unemployment rate. According to BPS, the percentage of open unemployment rate (TPT) reached 5.45 percent. Low level of education is one of the causes of the problem. In addition, employment is not proportional to the population. Skills of individuals and society need to be improved. One of the containers as a place of empowerment is the Reading GardenCommunity (TBM). Of the many TBMs in Indonesia, they tend to focus on empowerment programs in the field of education. This study analyzes the implementation of empowerment programs at Rumah Baca Sang Petualang in Wonogiri and its impact on the welfare of the local community. A qualitative approach was used in this study to explore information related to the integration of empowerment programs and involvement from various parties who play a role in it. The source of this research is from interviews with founders, administrators, members and communities who are part of the empowerment process. The results of this study, the integration of empowerment programs used is a combination of empowerment programs in the field of education, empowerment of small and medium enterprises, empowerment in the field of animal husbandry and empowerment in the field of handicraft business. The integration of applied programs has supporting and inhibiting factors. The supporting factors in question are the role of the government, the role of the private sector and supporting regulations. The inhibiting factors are public awareness, limited infrastructure and limited resources. The impact of integrating empowerment programs can change people's mindsets, create non-formal education, create business opportunities, increase community income and reduce negative environmental impacts. Of these effects do not contradict the maqashid al-sharia.
Co-Authors Aji Damanuri Ely Masykuroh Fakaruzzaman Hidayatullah Kiki Rismayati Miswanto Miswanto Qiyqiy Fithri Awamirillah Titis Indrawati