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Pengaruh Inflasi, BI-7 Day Reverse Repo Rate (BI7DRR), Dan Kurs Terhadap Nilai Aktiva Bersih (NAB) Reksadana Saham Syariah Dengan Pertumbuhan Ekonomi Sebagai Variable Moderasi Kiki Wahyudi; Mellya Embun Baining; Khairiyani Khairiyani
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 1 (2023): March : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1227.487 KB) | DOI: 10.54066/jurma.v1i1.131

Abstract

This study aims to prove that there is an influence between inflation, BI-7 Days Repo Rate, Exchange Rate on Net Asset Value (NAV) of Islamic stock mutual funds which is moderated by economic growth. By applying quantitative research methods and using time series secondary data from 2016 to 2021 and using a sampling technique, namely purposive sampling, as a determinant of the number of samples to be tested. Tests in this study use the help of IBM SPSS Statistics 22.0 software, which then data will be processed using descriptive analysis then multiple linear regression analysis.
Pengaruh Jumlah Komite Audit Dan Rapat Komite Audit Terhadap Internal Fraud Yang Terjadi di Perbankan (Bank Umum Syariah) Periode 2018-2021 Dinda Sukma Noprianti Putri; Mohammad Orinaldi; Khairiyani Khairiyani
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Maret : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i1.779

Abstract

Fraud is related to fraudulent actions that are carried out intentionally and result in another party suffering losses. The main issue raised in this research is related to the large number of fraud cases that occur in Sharia Commercial Banks. The underlying reason for researching this issue is because, the majority of Sharia Commercial Banks have formed independent audit committees, held audit committee meetings, and given audit committee terms of service by referring to POJK N0.55/POJK.04/2015 concerning the Formation and Implementation Guidelines for Committee Work. Auditing. The formulation of the problem is whether the number of audit committees, audit committee meetings and the number of audit committees that occurs in banking, can it influence internal fraud that occurs in banking. With the aim of having audit committee meetings and the number of audit committees, it can minimize the risk of fraud in banking.This research is quantitative research, namely research based on the philosophy of positivism, used to research certain populations and samples, data collection using research instruments, data analysis is quantitative or statistical. Data analysis uses statistics by presenting data using tables. Because the data obtained in this research is in the form of financial report figures. The figures obtained will be analyzed further in data analysis, the data management process uses eviews 10.From the research results, it can be concluded that the variable number of audit committees has a significant effect on internal fraud in Islamic commercial banks in Indonesia for the 2018-2021 period. The Audit Committee Meeting variable has an insignificant negative effect on Internal Fraud in Sharia Commercial Banks in Indonesia for the 2018-2021 period. And the variables Number of Audit Committees and Audit Committee Meetings have a significant effecton Internal Fraud in Sharia Commercial Banks in Indonesia for the 2018-2021 period.
Pengaruh Kualitas Sistem Dan Kualitas Pelayanan Terhadap Manfaat Bersih Aplikasi Mobile Banking Dengan Variabel Intervening Kepuasan Pengguna Rahayu Saputri; Mellya Embun Baining; Khairiyani Khairiyani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1801

Abstract

This research aims to test whether system quality and service quality influence user satisfaction and have a net beneficial impact on mobile banking application users. The type of research in this research is quantitative. The results of this research show that there is a significant influence on system quality on user satisfaction, there is a significant influence on service quality on user satisfaction, there is a significant influence on system quality on net benefits, there is no significant influence on service quality on net benefits, there is no significant influence on user satisfaction on net benefits, user satisfaction is unable to mediate system quality on net benefits is not significant, and user satisfaction is not able to mediate service quality on net benefits is not significant.
PENGARUH CURRENT RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2019-2023 Istiqomah Istiqomah; Elyanti Rosmanidar; Khairiyani Khairiyani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 9 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i9.2492

Abstract

This research is motivated by the Current Ratio and Debt to Asset Ratio which causes Return On Assets to fluctuate. The objektives of this research are (1) To determine whether or not there is an influence of the Current Ratio and Debt to Asset Ratio on Return On Assets simultaneously. (2) To determine whether or not there is a partial influence of the Current Ratio and Debt to Asset Ratio on Return On Assets. The sample used in this research was 19 Food and Beverage companies listed in the Indonesian Sharia Stock Index (ISSI) out of 34 tahen using the purposive sampling method in 2019-2023. This research uses quantitative methods and a descriptive approach, by collecting documentary data where data is obtained from company documents via www.idx.co.id and then carrying out various tests such as descriptive statistical analysis tests, panel data regression analysis tests, simultaneous tests (F), partial test (t), coefficient of determination test using the Eviews 9 application tool.The research results show that (1) the Current Ratio and Debt to Asset Ratio semultaneously have no effect on Return On Assets in Food and Beverage companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period. (2) Current Ratio and Debt to Asset Ratio partially have no effect on Return On Assets in Food and Beverage companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period.
Pengaruh Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas pada Bank Umum Syariah Periode 2019–2024 Amelia Kinanti Rizky Pratiwi; Khairiyani Khairiyani
ARZUSIN Vol 5 No 5 (2025): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i5.7643

Abstract

This study is motivated by the inconsistent contribution of profit-and-loss sharing (PLS) financing to the profitability of Islamic banks in Indonesia, despite this scheme being central to the principles of Islamic finance. The research aims to analyze the effect of mudharabah and musyarakah financing on the profitability of Islamic commercial banks in Indonesia during the 2019–2024 period. A quantitative approach with an associative research design was applied. The sample consisted of six Islamic commercial banks—Bank Muamalat Syariah, Bank Victoria Syariah, Bank Mega Syariah, Bank Panin Dubai Syariah, Bank Syariah Bukopin, and BCA Syariah—selected using purposive sampling based on the completeness of financial reports over the observation period. Secondary data were obtained from financial reports published by the Financial Services Authority (OJK) and analyzed using EViews 12 software through panel data regression models, including Common Effect, Fixed Effect, and Random Effect models. The best-fit model was determined through the Chow test, Hausman test, and Lagrange Multiplier test. Hypothesis testing was conducted using t-tests, F-tests, and the coefficient of determination (R²). The results indicate that mudharabah and musyarakah financing, both simultaneously and partially, do not have a significant effect on the profitability (ROA) of Islamic banks. This conclusion suggests that during the study period, profit-and-loss sharing financing had yet to become a key determinant in driving the profitability of Islamic banks in Indonesia.
Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional di Bursa Efek Indonesia Tahun 2019–2024 berdasarkan Rasio Keuangan Maysharah Sugiarsih; Khairiyani Khairiyani
ARZUSIN Vol 5 No 5 (2025): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i5.7644

Abstract

This study is motivated by the inconsistencies found in previous research regarding the comparison of financial performance between Islamic and conventional banks in Indonesia. The fundamental differences in operational systems and financial management principles between the two types of banks have the potential to generate variations in profitability, efficiency, and capital resilience. The objective of this research is to analyze and compare the financial performance of Islamic and conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, based on five key financial ratios: Return on Assets (ROA), Loan to Deposit Ratio / Financing to Deposit Ratio (LDR/FDR), Non-Performing Loan / Non-Performing Financing (NPL/NPF), Capital Adequacy Ratio (CAR), and the Operating Expenses to Operating Income ratio (BOPO). A quantitative approach was used with purposive sampling, involving eight banks as the sample—four Islamic banks and four conventional banks. Data were obtained from annual financial reports and analyzed using the Independent Sample T-Test and Mann-Whitney test. The results reveal significant differences in the NPL/NPF and CAR ratios between Islamic and conventional banks, while no significant differences were found in ROA, LDR/FDR, and BOPO. These findings indicate that Islamic banks demonstrate superior performance in financing quality and capital adequacy, whereas conventional banks outperform in operational efficiency and fund intermediation functions.