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Web-based Application Design at the Sharia Banking Laboratory of Bandung State Polytechnic Hermawan, Dadang; Mayasari, Ine; Djuwarsa, Tjetjep
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5509

Abstract

The main purpose of this study is to analyze the needs for the designing of Islamic Bank web based Lab learning media. in Politeknik Negeri Bandung. The stages of research on needs analysis of teaching media development carried out were: data collection, data analysis and document review, identification of actors, and making use case diagrams. The analysis was carried out on the current system using PIECES analysis. The results of the PIECES analysis are made in tabular form. In addition, a functional and non-functional requirements analysis was also carried out. Identification of actors who will play a role in teaching media is described in the form of use case diagrams. The results of the PIECES analysis show that a system is needed that can accommodate practical learning in the lab. Islamic banks that can be accessed by students from anywhere in real time, fast and easy to use by all actors involved. Therefore, it is necessary to design an information system as a learning medium in the Islamic Bank lab. Politeknik Negeri Bandung.
Efisiensi dan Efektivitas Pengelolaan Dana Zakat pada Baznas Provinsi Jawa Barat Menggunakan Data Envelopment Analysis dan Zakat Core Principles: Allocation to Collection Ratio Rachmawati, Audia Kirani; Tamara, Destian Arshad Darulmalshah; Laksana, Banter; Djuwarsa, Tjetjep
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5609

Abstract

This final project examines the efficiency and effectiveness of zakat fund management at BAZNAS West Java for the period 2015 - 2021. The method used in measuring the level of efficiency is the Data Envelopment Analysis model of Constant Return to Scale and Variable Return to Scale with Banxia Frontier. While the method used to measure the level of effectiveness is Zakat Core Principles: Allocation to Collection Ratio with Microsoft Excel. Based on the DEA CRS model, imperfect efficiency values in 2019 and 2021 are 92.5% and 62.9%. As for the results of the analysis based on the DEA VRS model, the perfect efficiency value in all periods of the study year was 100.0%. For the results of the effectiveness calculation, it produces an ACR value of 73% - 98% which is included very effective categories. Whereas the ZTR ratio is 0.36 which is included in the bad category.
Analisis Pengaruh Ethical Identity Index terhadap Kinerja Perbankan Syariah di Indonesia Menggunakan Sharia Conformity and Profitability Rismayanti, Siti; Djuwarsa, Tjetjep; Mayasari, Ine; Pakpahan, Rosma
Journal of Applied Islamic Economics and Finance Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5668

Abstract

Islamic banking is widely known and in demand among the public. Public trust is needed to improve bank performance. This study examines how EII affects the performance of Islamic banking using SCnP as measured by ROA, ROE, NPM using a panel data regression REM approach with secondary data samples from BUS and BPRS, Bank Age and Bank Size as moderating variables. The results of this study indicate that EII has an insignificant positive effect and also has a significant positive effect on Islamic banking performance. Bank Age has an insignificant positive effect on the performance of Islamic banking. The interaction of EII with Bank Age has a negative and insignificant effect, meaning that Bank Age does not moderate. Bank Size has a significant positive effect on performance. The interaction between EII and Bank Size has a significant negative effect and is insignificant, meaning that Bank Size can moderate or not.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Sebelum Dan Selama Pandemi COVID-19 Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di ISSI Ash Shidqi, Muhammad Irsyad; Djuwarsa, Tjetjep; Hadiani, Fatmi; Syarief, M. Edman
Journal of Applied Islamic Economics and Finance Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5677

Abstract

This study examines the relationship between the company's financial ratios, namely Current Ratio and Debt to Equity Ratio as independent variables to Return On Assets which are the dependent variable in companies in the Trade, Services and Investment sectors. This study uses company panel data for 2017-2021 based on the three years before and two years during the COVID-19 pandemic. COVID-19 is a moderating variable that strengthens or weakens the relationship between CR and DER on ROA. The study population is 102 trade, service and investment business sectors listed on the Indonesian Sharia Stock Index. Based on random sampling, 26 companies were obtained as samples. The results obtained show that CR, both moderated by COVID-19 and without being moderated, does not affect the ROA of the business sector. Meanwhile, DER results without being moderated by COVID-19 negatively and significantly affect ROA, then DER moderated by COVID-19 positively and significantly affects ROA. The positive relationship obtained by DER on ROA during COVID-19 is interpreted as a quasi moderator, where COVID-19 as a pseudo moderating variable is able to interact with DER thereby strengthening its negative effect on company ROA.
Application Design Web Based Financial Information System Application Design (Case Study at Baitul Maal Wat Tamwil Sukamanah Tasikmalaya): Baitul Maal Wat Tamwil As, Dikri Ilham; Hermawan, Dadang; Djuwarsa, Tjetjep; Mayasari, ine
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6012

Abstract

Penelitian ini dilatarbelakangi oleh pesatnya pertumbuhan Lembaga Keuangan Mikro Syariah (LKMS) yang signifikan di Indonesia dan banyaknya sistem koperasi yang aktif, sehingga memiliki peran penting dalam mendukung pertumbuhan ekonomi. BMT merupakan lembaga keuangan mikro syariah yang memiliki peran besar dalam perekonomian masyarakat. Di era teknologi modern saat ini, penting bagi kita untuk memanfaatkan teknologi informasi secara maksimal dalam upaya meningkatkan layanan keuangan syariah berbasis teknologi informasi bagi setiap orang. Namun, pemanfaatan teknologi yang mencerminkan kegiatan koperasi syariah di Indonesia masih sangat rendah. Beberapa lembaga keuangan mikro syariah masih mengalami kendala dalam pencatatan sistem informasi keuangan, seperti kehilangan data, pencatatan yang tidak akurat, dan kendala lainnya yang mempengaruhi kinerja lembaga tersebut. Diperlukan suatu sistem yang dapat mencatat secara cermat, tepat dan efisien untuk mendukung kinerja BMT dalam pencatatan informasi keuangan dan penyusunan laporan. Tujuan dari penelitian ini adalah untuk membuat aplikasi sistem informasi keuangan berbasis web yang dapat meningkatkan efisiensi operasional BMT Sukamanah Tasikmalaya. Metode penelitian dan pengembangan digunakan untuk melakukan penelitian sebelum melanjutkan ke pengembangan aplikasi, memanfaatkan teknik wawancara dan observasi langsung. Proses penelitian terdiri dari beberapa tahap, termasuk perencanaan, desain, pemrosesan, pengujian, evaluasi, dan pembuatan laporan.