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Determinasi Kepemilikan Manajerial dan Institusi terhadap Kebijakan Dividen pada Perbankan Syariah di Indonesia Setiawan, Setiawan
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.6388

Abstract

This study examines the impact of managerial and institutional ownership on dividend policy in Indonesia’s Islamic banking sector. Managerial and institutional ownership serve as independent variables, with dividend policy, proxied by the Dividend Payout Ratio (DPR), as the dependent variable. Control variables include Return on Assets (ROA), bank size, bank age, and asset growth. The findings indicate that neither managerial nor institutional ownership significantly impacts dividend policy, suggesting that manager-owners are more likely to retain earnings to support long-term growth, while institutional investors prefer capital gains over cash dividends. Bank size shows a significant positive effect on DPR, indicating that larger banks tend to distribute a higher proportion of profits as dividends. These results align with theories suggesting that firms with higher funding needs retain earnings for reinvestment, supporting prior studies that managerial and institutional ownership are not significant determinants of dividend policy in Islamic banking.
Understanding Pilgrimage Tourist Satisfaction: Determinants, Revisit Intention, and Word of Mouth in Java Indonesia Dadang Husen Sobana; Vemy Suci Asih; Setiawan Setiawan; Elsa Yulandri
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10737

Abstract

Purpose: This study examines the determinants of pilgrimage tourist satisfaction and analyzes its implications for revisit intention and Word-of-Mouth (WoM). Specifically, it explores the roles of religiosity, place attachment, destination image, emotional experience, and worldly desires in shaping satisfaction within pilgrimage tourism destinations.Design/Methodology: A quantitative approach was employed using a cross-sectional survey design. Data were collected through a questionnaire survey conducted from 240 pilgrims visiting major Wali Songo pilgrimage destinations in Java, Indonesia. The proposed relationships among variables were tested using variance-based Structural Equation Modeling (SEM-PLS).Findings: The results show that destination image and worldly desires have a positive and significant effect on tourist satisfaction. In contrast, religiosity, place attachment, and emotional experience do not significantly influence satisfaction. Tourist satisfaction positively affects revisit intention but does not directly influence WoM. Revisit intention, however, demonstrates a positive effect on Word of Mouth (WoM).Practical Implications: These findings suggest that pilgrimage destination managers should focus on strengthening destination image and addressing visitors’ experiential and personal motivations to enhance satisfaction and encourage repeat visits. Strategies that emphasize revisit intention may be more effective in generating positive WoM than relying solely on satisfaction-based recommendations.Originality/Value: This study contributes to pilgrimage tourism literature by positioning worldly desires as a key determinant of tourist satisfaction, offering a more comprehensive understanding of pilgrim motivation beyond purely spiritual dimensions. The results provide empirical insights for developing experience-oriented and sustainable pilgrimage tourism management strategies.
Peran Koperasi Syariah Sebagai Pusat Kegiatan Muamalah Jamaah Masjid (Studi Kasus Koperasi Syariah Baitul Mu’min Komplek Pasir Jati, Desa Jati Endah Kecamatan Cilengkrang Kabupaten Bandung) Intan Nurrachmi; Setiawan Setiawan
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 7, No 1 (2020): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v7i1.2563

Abstract

Besides building and developing the socio-economic potential of members and society, Islamic cooperatives are also the center of muamalah activities in an effort to realize and develop a national economy based on the principles of family and economic democracy. The widespread practice of usury especially in the case of borrowing and investing, and an economy dominated by large companies, makes difficulty for small traders to develop and compete. This resulted in lower economic levels of society. Islamic cooperatives have great potential both in terms of human resources and other supporters. This study examines the role of the Baitul Mu’min Syariah cooperative in reducing the practice of usury and developing the welfare of the Ummah. This is a qualitative research that combines library research and filed research with an empirical approach. The results showed that the Baitul Mu’min Sharia cooperative was established to improve ukhuwah Islamiyah, the spirit of mutual cooperation and help, and to improve the welfare and prosperity of the congregation. It has contributed greatly to the service of the needs of its members and has improved the economy of its members, who are mostly worshipers of the Baitul Mu’min mosque.
Determination of Attitudes and Intentions to Adopt Mobile Banking of Sharia Banking Customers in Greater Bandung: Technology Acceptance Model and Religiosity Approach Nur'aeni Nur'aeni; Badriyatul Huda; Adi Indradi Wazdi; Setiawan Setiawan
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.50373

Abstract

This study identifies key variables, such as perceived usefulness, ease of use, trust, and security, that influence attitudes toward mobile banking and their impact on adoption intentions. TAM has been widely used in previous studies, but few have examined how religiosity can moderate the relationship between these factors in the context of Islamic banking. By considering the Islamic values that underlie financial decision-making by Islamic customers, this study is expected to provide a more holistic understanding of technology adoption in Islamic banking. A survey was conducted with 209 respondents in Greater Bandung, and the data were analyzed using SEM-PLS. The results showed that perceived usefulness and ease of use significantly influenced attitudes toward mobile banking, while trust, security, and religiosity did not. However, religiosity proved to have a highly significant effect on adoption intentions, while attitude had no effect. These findings confirm that the adoption of Islamic mobile banking is more influenced by religiosity than by users' attitudes toward technology
The Influence of Structural Resources on the Performance of Micro-Businesses in the Agrotourism Sector with Human Capital as a Moderator Adi Indradi Wazdi; Nur'aeni Nur'aeni; Setiawan Setiawan; Asep Abdul Halim
Journal of Islamic Economics and Business Vol. 6 No. 1 (2026): JIEB: Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v6i1.50450

Abstract

This study examines the influence of structural resources on the performance of micro-enterprises in the agrotourism sector, with human capital as a moderating variable. Agrotourism, which combines the agricultural and tourism sectors, has significant potential for boosting the local economy. However, in some areas, such as Ciwidey and Lembang, its development is still suboptimal due to limited infrastructure, a lack of innovation, and suboptimal synergy between stakeholders. This study uses a quantitative approach with an associative method to analyze the relationship between government promotion, brand identification, and financial access on the performance of agrotourism micro-enterprises. Data were collected through a Likert-scale questionnaire administered to micro-enterprises in this sector. Data analysis was conducted using structural equation modeling (SEM-PLS) to test the direct effect and moderating role of human capital. The results showed that government promotion had no significant effect on micro-enterprise performance. Conversely, brand identification and financial access had a significant positive effect on business performance. The moderating role of human capital showed mixed results: the relationship between government promotion and performance was insignificant, the relationship between brand identification and performance was weakened by human capital moderation, while the relationship between financial access and performance was strengthened by human capital.
KINERJA KARYAWAN MUSLIM DI KOTA BANDUNG: STUDI PERAN RELIGIUSITAS, KETERIKATAN, DAN KEPUASAN KERJA Setiawan Setiawan; Dimas Sumitra Danisworo; Rani Putri Kusuma Dewi
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol. 5 No. 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v5i1.987

Abstract

Indonesia adalah negara muslim terbesar dan memiliki kesempatan untuk mengembangkan kualitas dan kuantitas sumber daya manusia yang ada. Sebagai tolak ukur dalam dunia kerja, sumber daya manusia dapat dilihat dari kinerjanya. Penelitian bertujuan untuk melihat pengaruh religiusitas, keterikatan kerja, dan kepuasan kerja terhadap kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif. Objek penelitian ini adalah karyawan Muslim yang ada di Kota Bandung. Data yang digunakan adalah data primer yang diperoleh melalui kuesioner. Hasil penelitian menunjukkan bahwa kinerja karyawan muslim di Kota Bandung secara langsung dipengaruhi oleh religiusitas dan keterikatan kerja. Sedangkan kepuasan tidak memengaruhi kinerja karyawan. Sedangkan secara tidak langsung, religiusitas berpengaruh terhadap kinerja dengan variabel pemediasinya adalah keterikatan kerja.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SYARIAH Galuh Raina Nadya; Muhamad Umar Mai; Setiawan Setiawan
Ekonomi & Bisnis Vol 19 No 1 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 1 JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i1.2782

Abstract

The purpose of this study is to investigate how the influence of corporate social responsibility towards the corporate performance in general, and the influence of each subject of the corporate social responsibility. Corporate social responsibility is company’s activities in achieving a balance or integrations between the economic, social, and environment development without compromising the expectations of shareholder (obtain profit). In this research corporate performance measured by ROE (return on equity). The samples used in this study are all manufacturing companies enrolled in Indeks Saham Syariah Indonesia listing in 2017 and published the annual report in 2017 by using method of purposive judgement sampling. There are 87 companies that meet the criteria of the study sample. The analysis method used is path analysis. Data collection method used in this research is a method of documentation and literature study method. The results of this study indicate that the disclosure of CSR as in general has a significant effect on the performance of the company with a positive traits. Disclosure of CSR in the economic subject has no significant effect on company performance. Disclosure of CSR in the Environment has a significant effect on the performance of companies with positive traits. Disclosure of CSR in the Social subject has a significant effect on the performance of the company with a positive traits.
The Effect of Women's Presence in Corporate Governance on Financial Distress in Manufacturing Companies Listed on The Indonesia Sharia Stock Index (ISSI) Noorsy Mubarakh; Setiawan Setiawan; Ira Novianty
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1656

Abstract

This study examined the effect of women’s representation in four corporate governance organs, namely Women on the Board of Directors (WBD), Women on the Board of Commissioners (WBC), Women on the Independent Board of Commissioners (WBIC), and Women on the Audit Committee (WAC), on financial distress, as measured by the Modified Altman Z-Score. A quantitative approach using panel data regression was applied to 97 manufacturing companies consistently listed on the Indonesia Sharia Stock Index (ISSI) during the 2015–2024 period, resulting in 970 observations selected through purposive sampling. Model selection using the Chow test, Hausman test, and Lagrange Multiplier test indicated that the Random Effects Model (REM) with White cross-section standard errors was the most appropriate estimation model. At the 5% significance level, WBD, WBC, and WAC had no significant effects on the Altman Z-Score, whereas WBIC had a significant negative effect (coefficient = ?1.017942; p = 0.0022). Simultaneously, the four independent variables had a significant effect on financial distress (F-statistic = 4.321012; p = 0.001808), although the Adjusted R-squared value was only 1.35%. These findings indicate that the effectiveness of corporate governance cannot be evaluated based on a single supervisory organ but rather depends on the synergy among all governance mechanisms. Furthermore, gender diversity alone does not consistently improve corporate financial performance without being supported by board members’ competence, experience, and independence.
Does Cybertech Spending, Income Diversification, and Operational Efficiency Matter for Islamic Bank Stability? Dika Pratama Putra; Setiawan Setiawan; Hasbi Assidiki Mauluddi; Muhammad Imaduddin Putranda
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.6758

Abstract

Banks function to allocate funds from surplus parties to deficit parties. It must maintain its stability to avoid financial crisis and economic recession. This study examines spending on cybertech security, income diversification, and operational efficiency on bank stability. This research is quantitative research. The population in this study is Islamic commercial banks in Indonesia and issued annual reports for 2014 to 2024. There are 16 research samples. The results of this study indicate that the Cybertech Security variable and income diversification have a significant positive effect on the financial stability of Islamic banking in Indonesia. While the BOPO ratio as proxy for operational efficiency has a significant negative effect on the financial stability of Islamic banking in Indonesia.
Co-Authors Abdul Aziz Adang Kurniawan Adi Indradi Wazdi Aditya Dais Gumara Aini, Nurfina Aldy Mochammad Faiz Raksayudha Alexander Bima Sandra Anthony Brien Antis I’niswatin Arry Irawan Arry Irawan, Arry Arshad, Destian Asep Abdul Halim Asep Abdul Halim Avitariani, Annisa Nurul Ayu Sartika Badriyatul Huda Bahmid I Magi Dadang Hermawan Dahtiah, Neneng Darya Setia Nugraha Destian Arshad Darulmalshah Tamara Destri Alpiani Dihapri Herli Setyowati Diharpi Herli Setyowati Diharpi Herli Setyowati Dika Pratama Putra Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dinar Intan Mustika Djatnika, Djoni Djoni Djatnika Donna Sita Soraya Kristanti Jatmiko Dwi Ayu Fitrianty DWI SUHARTANTO Elsa Oktaviani Elsa Yulandri Endah Dwi Kusumastuti, Endah Dwi Endang Hatma Juniwati Eni Endaryati Ezza Aviyani Iman Fathimah Awliyaul Alim Fiesty Utami Fildza Alifa Balqis Fitri Syahbani Rozak Galuh Raina Nadya Galuh, Nadya Raina Ghifari Munawar Ghifari, Muhammad Jihad Al Ghina Akmalia Hadiani, Fatmi Hafidz Hudzaefi Hasbi Assidiki Mauluddi Hendi Rohendi Hendi Rohendi, Hendi Imam Mustofa Irma Rizky Destiani Irsal Fauzi Iwan Setiawan Kamaluddin, Nurhadi Karnawati, Hennidah Khozin Arief Koernia Purwihartuti Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Kusno, Hendra Sanjaya Leni Nur Pratiwi Leni Nur Pratiwi Leni Nur Pratiwi Leviana Belianti Mahesa Dava Wardhana Maisa Frita Winesa Margarena, Agung Novianto Mayasari, Ine Mega Aulia Hijrah Mochamad Umar Mai Mulyandani, Vina citra Nabila Nur Khairina Nabila Nurliandini Nada Aulia Pertiwi Nadya, Galuh Raina Nahlarriva Zackia Nanda Juliana Setiawan Nasya Ariesta Firdaus Noorsy Mubarakh Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nur'aeni Nur'aeni Nur'aeni Nur'aeni Nur'aeni Nur'aeni Nurdin, Ade Ali Nurfadhila Tsania Pakpahan, Rosma Pratiwi, Leni Nur Putra, Sugih Sutrisno Putranda, Muhammad Imaduddin Putri Calvina Eka PUTRI WULANSARI Radia Purbayati Rahmawati, Yunika Rama Dhonal Rani Putri Kusuma Dewi Rarassati, Oktaviani Ratna Maya Sari Rezky Apriyanthi Rhomadon Adhitia Prakarsa Rika Lisnawati Rinita Salsa Ziljiani Rizki Muhammad Siddiq Rizky Dwi Taruna Ros Melinda Rosa Dwi Andini Rosdiyanti, Lydia Ruhadi Ruhadi Salma Nurul Zahara Salsabila Eka Sutrisna Sarah, Ira Siti Selly Yulianti Setiawan, Nanda Juliana Siti Devi Siti Mardilia Farihah Sobana, Dadang Husen Sri Hartanti Nuryatin Suwondo, Sulistia Syahrun Nizar Maulana Muttaqin Syarief, Mochamad Edman Tazqy, Recha Tiafahmi Angestiwi Tiara Putie Purwitasari Tintin Suhaeni Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Vemy Suci Asih Vina Febyningtyas Vivi Kumalasari, Vivi Wisnuadhi, Bambang Wulan Daniyati Yeti Apriliawati, Yeti Yunan Hendra Permana Zakky Fahma Auliya