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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) ProBank: Jurnal Ekonomi dan Perbankan Pro Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EKSPANSI Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAST : Jurnal Aplikasi Sains dan Teknologi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Applied Business Research Jurnal Samudra Ekonomi dan Bisnis JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Amwaluna Jurnal Ekonomi dan Keuangan Syariah At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Maps (Manajemen Perbankan Syariah) Jurnal Accounting Information System (AIMS) JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal of Business, Economics, and Social Development Jurnal Abdimas Sangkabira MANAJEMEN Jurnal Difusi Jurnal Iqtisaduna Indonesian Journal of Economics and Management Jurnal Akuntansi Keuangan dan Bisnis Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Journal of Applied Islamic Economics and Finance Jurnal Dimamu Jurnal Financia : Akuntansi dan Keuangan Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Journal of Islamic Economics and Business Journal Research of Social Science, Economics, and Management Jurnal Accounting Information System (AIMS) Jurnal Maps (Manajemen Perbankan Syariah) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan

Setiawan Setiawan

Politeknik Negeri Bandung

Author-ID : 7071922

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan Siti Mardilia Farihah; Setiawan Setiawan
Jurnal Samudra Ekonomi dan Bisnis Vol 11 No 2 (2020)
Publisher : Universitas Samudra

The purpose of this study is to analyze the effect of intellectual capital on financial performance and non-financial performance of Islamic banking, and its impact on the profitability of the bank. The population is 13 Sharia Commercial Banks in Indonesia. With the purposive sampling method, a sample of five Islamic commercial banks was obtained. Data analysis method in this study uses SEM PLS. The first result shows that intellectual capital has a significant negative effect on financial performance, a significant positive effect on non-financial performance, and a positive but unsignificant effect on profitability. The next results stated that financial performance and non-financial performance had a significant negative effect on profitability. The third research result states that intellectual capital has a significant positive effect on profitability through financial performance, but a significant negative effect on profitability through non-financial performance.

Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Rizki Muhammad Siddiq; Setiawan Setiawan; Ade Ali Nurdin
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

Pengaruh Debt to Equity Ratio dan Return on Equity terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Antis I’niswatin; Radia Purbayati; Setiawan Setiawan
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Thiss research aims to detrmine how much influence the Debt to Equity Ratio (DER) dan Return on Equity (ROE) on Stock Prices at Food and Beverage Sub Sector companies listed on the Indonesia Stock Exchange for the period 2013-2018. The sample used in this research were ten companies obtained based on purposive sampling technique. The data used in this study is panel data so that the data will be tested using the help of the Eviews 9 application and analysed using panel data multiple analysis. The results of this analysis indicate that DER partially has a negative and significant effect on stock prices and ROE partially has a positive and significant effect on stock prices. Meanwhile, simultaneously, DER and ROE have a joint influence on stock price of companies in the Food and Beverage Sub Sector for the 2013-2018 period.

Pengaruh Indeks Maqashid Syariah dan Ukuran Perusahaan terhadap Profitabilitas Leviana Belianti; Ruhadi Ruhadi; Setiawan Setiawan
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Maqashid sharia is the direction of Islamic bank activities in obtaining profit. This topic is interesting to be researched because profitability in Islamic perspective is a material and immaterial benefit obtained in the world and the hereafter. This study aims to explore the effect of Islamic maqashid index and company size on profitability of Sharia Common Banks in Indonesia in the 2014-2018 period. The research method used explanatory causality with multiple regression analysis using WarpPLS 6.0 program. The data used are secondary data from 12 samples of Sharia Common Banks in Indonesia. The results of this study indicate that the maqashid sharia index also the company size has a positive significant effect on profitability. The greater maqashid index and size of a sharia commercial bank will be able to increase the profitability of sharia banks which reflects companies that adhere to sharia maqashid compliance and optimal in gaining profits.

ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Arry Irawan; Setiawan Setiawan; Fiesty Utami
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i2.922

Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords:Worksheet, Public Finance Report, Public Accounting Firm

ANALISIS DETERMINAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH DI INDONESIA Kristianingsih Kristianingsih; Mahesa Dava Wardhana; Setiawan Setiawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2615

Islamicity Performance Index (IPI) is a model developed to measure the performance of Islamic banks with a socio-economic approach. This study reveals the factors that affect the Islamicity Performance Index (IPI) which is represented by the Profit Sharing Financing Ratio (PSR) index. With a sample of 12 Islamic Commercial Banks (BUS) in Indonesia, this study uses static and dynamic panel data analysis. The data used is secondary data derived from the annual financial statements of each BUS. The results showed a significant positive effect of TPF and FDR on PSR in the static and dynamic models, significant negative NPF on PSR in the static model, significant positive NPF on PSR in the dynamic model, insignificant negative BOPO on PSR in the static model, positive insignificant BOPO on PSR in the dynamic model, significant positive PSR (-1) on PSR in the dynamic model. Simultaneously the independent variable is able to explain the dependent variable by 95.8%.

Third Party Funds and Non-Performing Financing for Mudharabah Financing in Indonesia's Sharia Banking Nur’aeni Nur’aeni; Setiawan Setiawan
International Journal of Business, Economics, and Social Development Vol 1, No 4 (2020)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v1i4.96

Mudharabah financing is the core of sharia banks and based on the profit sharing. In sharia principles, it is considered as a characteristic of sharia banks. This study aims to find out the influence of third party funds and non-performing financing on mudharabah financing in Indonesia's Sharia Banking. This research employed quantitative research methods using associative approach with the type of secondary data. The data analysis used Partial Least Square (PLS) with the Structural Equation Modeling (SEM) approach, while the application used was WarpPLS. The results revealed that TPF has a significant effect on Mudharabah Financing, while NPF has not. This is indicated by a coefficient value of 0.63 and ap-value of 0.000 for the effect of TPF on Mudharabah Financing. Meanwhile, the influence of NPF on Mudharabah Financing has a coefficient of 0.13 and a p-value of 0.16.

RENTABILITAS BANK UMUM SYARIAH SESUDAH SPIN-OFF BERDASARKAN TIPE PEMISAHANNYA DI INDONESIA Setiawan Setiawan; Ratna Maya Sari
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 2, No 1 (2018)
Publisher : Univeristas Islam Bandung

Dalam penelitian ini akan dilakukan pembahasan terhadap 2 alternatif tipe pemisahan unit usaha syariah menjadi bank umum syariah, yaitu tipe pemisahan murni dan tidak murni, dengan mengambil studi kasus pada PT. Bank BNI Syariah, PT. Bank BJB Syariah, PT. Bank BRI Syariah dan PT. Bank BUKOPIN Syariah. Penelitian ini bersifat deskriptif dan proses analisis data akan dilakukan melalui beberapa tahap yaitu pengolahan data berdasarkan rasio rentabilitas (ROA, NOM dan NI), kemudian akan dilakukan uji menggunakan SPSS yaitu uji normalitas dan selanjutnya dilakukan uji beda menggunakan metode Mann-Whitney U Test. Hasil dari penelitian ini menunjukkan bahwa baik tipe pemisahan murni maupun tipe pemisahan tidak murni memiliki kualitas yang sama dalam hal produktivitas terhadap aset yang dimiliki, sehingga bank umum konvensional tidak perlu menghawatirkan pemilihan metode mana yang lebih baik diantara kedua tipe pemisahan (spin-off) yang tersedia. Kata kunci: Bank Umum Syariah, rentabilitas, spin-off

DIMENSI RISIKO BAGI KONSUMEN DALAM MEMBELI PRODUK HALAL Setiawan Setiawan; Diharpi Herli Setyowati; Fifi Afiyanti Tripuspitorini
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 1 (2020)
Publisher : Univeristas Islam Bandung

Tujuan dari penelitian ini adalah untuk mengetahui berbagai risiko yang dapat mempengaruhi keputusan membeli produk halal. Untuk memperoleh data penelitian digunakan data primer dengan cara menyebar angket kepada responden yang tersebar di Kota Bandung. Alat analisis yang digunakan adalah dengan menggunakan SEM-PLS dan dibantu software SmartPLS. Hasil penelitian menunjukkan bahwa risiko kesehatan dan risiko waktu secara signifikan berpengaruh terhadap keputusan membeli produk halal. Sedangkan secara simultan diketahui bahwa seluruh variabel independen yaitu sebesar 39,3 persen dapat menjelaskan keputusan membeli produk halal.

Edukasi Konsep dan Produk Koperasi Syariah pada Kelompok Pengajian Masjid Al-Hikmah Desa Tanimulya Kecamatan Ngamprah Kabupaten Bandung Barat Bambang Wisnuadhi; Setiawan Setiawan; Ghifari Munawar; Hasbi Assidiki Mauluddi; Dimas Sumitra Danisworo
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 4, No 1 (2020): EDISI JUNI 2020
Publisher : Universitas Tribhuwana Tunggadewi Malang

Islam is the religion with the most adherents in Indonesia, but until now Muslims have not been able to dominate the economy. Economic control has only reached 12 percent by Muslims in Indonesia. Whereas Muslims have a good place for education to be able to start and even apply economic activities practically through the taklim assembly. The speakers at the majelis taklim must start giving material that is economically charged such as the construction of sharia-based cooperatives. To be able to run a sharia cooperative, of course, it must be preceded by an understanding of sharia-based products that might be developed in sharia cooperatives. There are still many study participants at the Al-Hikmah Mosque in Tanimulya Village, Ngamprah District, West Bandung Regency who do not understand the concept of sharia co-operation and also products in sharia cooperatives. To overcome these problems, the Community Service Team of the Politeknik Negeri Bandung provides education on the concepts and products of Islamic cooperatives. There were 20 participants attending the Community Service activities. The method used is lectures and discussions. After completing the activities, a technical evaluation and measurement of understanding are carried out. Through the Wilcoxon Signed Rank Test different results obtained that this activity is very useful because it can increase the understanding of participants. By carrying out these activities it is expected that the Al-Hikmah study group can make the understanding it gets to establish a sharia cooperative. ABSTRAK Islam merupakan agama dengan penganut terbanyak di Indonesia, namun sampai saat ini umat Islam belum bisa mendominasi perekonomian. Penguasaan sektor ekonomi baru mencapai 12 persen oleh Muslim di Indonesia. Padahal umat Islam memiliki wadah pendidikan yang baik untuk bisa memulai bahkan mengaplikasikan kegiatan ekonomi secara praktis yaitu melalui majelis taklim. Para penceramah di majelis taklim harus memulai memberikan materi yang bermuatan ekonomi seperti pembangunan koperasi yang berbasis syariah. Untuk bisa menjalankan koperasi syariah tentunya harus didahului pemahaman terhadap produk berbasis syariah yang mungkin bisa dikembangkan di koperasi syariah. Masih banyak peserta pengajian di Masjid Al-Hikmah Desa Tanimulya, Kecamatan Ngamprah, Kabupaten Bandung Barat yang belum memahami mengenai konsep koeprasi syariah dan juga produk-produk di koperasi syariah. Untuk mengatasi permasalaham tersebut Tim Pengabdian Kepada Masyarakat Politekni Negeri Bandung memberikan edukasi mengenai konsep dan produk-produk koperasi syariah. Peserta yang hadir pada kegiatan Pengabdian Kepada Masyarakat (PKM) ini berjumlah 20 orang. Metode yagn digunakan adalah dengan ceramah dan diskusi. Setelah selesai kegiatan maka dilakukan evaluasi teknis dan pengukuran tingkat pemahaman. Melalui uji beda Wilcoxon Signed Rank Test diperoleh hasil bahwa kegiatan ini sangat bermanfaat karena mampu meningkatkan pemahaman peserta. Dengan Kegiatan Pengabdian Kepada Masyarakat (PKM) melalui ceramah dan diskusi ini diharapkan kelompok pengajian Al-Hikmah dapat menjadikan pemahaman yang diperolehnya untuk mendirikan koperasi syariah.Kata kunci : koperasi syariah; konsep koperasi syariah; produk koperasi syariah

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

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