p-Index From 2020 - 2025
11.218
P-Index
This Author published in this journals
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 Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan 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 Business Management and Islamic Banking Jurnal Accounting Information System (AIMS) Jurnal Maps (Manajemen Perbankan Syariah)
Claim Missing Document
Check
Articles

Analisis Determinan Tingkat Pertumbuhan Total Aset Perbankan Syariah di Indonesia Kristianingsih Kristianingsih; Rinita Salsa Ziljiani; Koernia Purwihartuti; Hennidah Karnawati; Setiawan Setiawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1615

Abstract

Total assets of sharia banking in Indonesia ranked the 9th largest Islamic banking assets in the world with a total asset value of USD 37.7 billion and contributed 6.1% market share in the 3rd quarter of 2020. Despite that, the growth of Islamic banking assets experienced a slowdown from 2016 to 2020. Accordingly, it is important to identify critical factors for the growth of Islamic banking assets to accelerate the growth of the industry. This study examines the determinants of the growth of sharia banking assets which are represented by internal variables of TPF, FDR, and CAR, and external variables of GDP, Inflation, and BI Rate using the Error Correction Model (ECM) approach with secondary data samples from all BUS and UUS in Indonesia. The results showed that in the long term and short term, TPF and FDR variables have a positive and significant effect on the total assets of sharia banking, while the CAR and Inflation variables have a positive and insignificant effect, and the GDP and BI Rate variables have a negative and insignificant effect.
The Role of Religiosity on Employee Engagement and Performance: The Perspective of Muslim Employees Anthony Brien; Dwi Suhartanto; Ira Siti Sarah; Tintin Suhaeni; Setiawan Setiawan; Aldy Mochammad Faiz Raksayudha
Jurnal Internasional Penelitian Bisnis Terapan Vol 3 No 01 (2021)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v3i1.109

Abstract

Literature suggests that religiosity is an imperative factor in influencing a person's work. However, a lack of attention has been given to its effect on employee engagement and employee job performance. The purpose of this study is to assess the direct effect religiosity has on employee job performance and its indirect effect through employee engagement from the perspective of Muslim employees. To examine the religiosity-job performance model, this study utilizes Partial Least Squares (PLS) modelling with a sample of 569 Muslim employees in Bandung, Indonesia. This study reveals that religiosity dimensions (practice, altruism, and belief) significantly influence employee engagement. However, among the religiosity dimensions, only altruism has both a direct and indirect effect on employee engagement. While this unique study confirms the link between engagement and job performance, it offers a new understanding of the employee engagement role and the link between employee religiosity and employee job performance. With no previous studies in this area, it offers new insights and theoretical and managerial implications.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.431 KB) | DOI: 10.33059/jseb.v11i2.1996

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.854 KB) | DOI: 10.35313/ijem.v1i1.2419

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.242 KB) | DOI: 10.35313/ijem.v1i1.2421

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.5 KB) | DOI: 10.35313/ijem.v2i2.3692

Abstract

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

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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.17 KB) | DOI: 10.29313/amwaluna.v2i1.3291

Abstract

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
Co-Authors Abdul Aziz Adang Kurniawan 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 Auliya, Zakky Fahma Avitariani, Annisa Nurul Ayu Sartika 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 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 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, Nadya Raina Ghifari Munawar Ghifari, Muhammad Jihad Al Ghina Akmalia Gojali, Dudang 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 Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nur'aeni Nur'aeni Nurdin, Ade Ali Nurfadhila Tsania Pakpahan, Rosma Pratiwi, Leni Nur Putra, Sugih Sutrisno 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 Suci Asih, Vemy Suwondo, Sulistia Syahrun Nizar Maulana Muttaqin Syarief, Mochamad Edman Tazqy, Recha Tiafahmi Angestiwi Tiara Putie Purwitasari Tintin Suhaeni Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Vina Febyningtyas Vivi Kumalasari, Vivi Wisnuadhi, Bambang Wulan Daniyati Yeti Apriliawati, Yeti Yulandri, Elsa Yunan Hendra Permana