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All Journal Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance
Tamara, Destian Arshad Darulmalshah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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How Female Representation in Indonesian Banks Affects Credit Risk: Evidence from Indonesia Pakpahan, Rosma; Tamara, Destian Arshad Darulmalshah; Setiawan, Setiawan; Fauziah, Ulfah Nurul
Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.6275

Abstract

This study examines the impact of female representation on the Board of Directors (DDP), Board of Commissioners (DKP), and Audit Committee (KAP) on credit risk in commercial banks in Indonesia. Utilizing panel data with 399 observations from various banks over a specified period, the Random Effect Model (REM) was applied to analyze the relationship between the independent variables (DDP, DKP, and KAP) and the dependent variable (credit risk). The results indicate that DDP has a significant negative impact on credit risk (coefficient -4.331768, p = 0.0000), suggesting that increasing the proportion of women on the Board of Directors tends to reduce credit risk. This could be attributed to the diversity of perspectives and caution in decision-making brought by women, as well as a push for higher transparency and accountability. The DKP shows a nearly significant negative impact on credit risk (coefficient -1.371344, p = 0.0593). Although its impact is not as strong as DDP, the presence of women on the Board of Commissioners can also reduce credit risk through enhanced supervision and control. Conversely, KAP does not have a significant impact on credit risk (coefficient 0.508613, p = 0.5055). This suggests that while gender diversity on the audit committee is important for regulatory compliance and internal control, it may not directly influence credit risk management. Theoretically, these findings support the literature that gender diversity on boards improves the quality of decision-making and risk management. Managerial implications emphasize the importance of increasing female representation on the Board of Directors and Board of Commissioners to reduce credit risk and enhance the financial stability of banks. Gender diversity policies should be implemented at all organizational levels to maximize their benefits in corporate governance. This study provides insights for policymakers and practitioners in the banking sector on the importance of gender diversity in managing risk and improving the financial performance of banks.
Implikasi Faktor Internal dan Eksternal terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index Nabilla Permata Suci; Tripuspitorini, Fifi Afiyanti; Barnas, Benny; Tamara, Destian Arshad Darulmalshah
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.v4i1.5111

Abstract

The purpose of this study is to determine the influence of internal and external factors on stock returns for the 2017-2022 period. The population of this research is companies listed in the Jakarta Islamic Index (JII). The sample data was determined by the purposive sampling method and produced twelve companies. In this study, secondary data were used CR, DER, EPS obtained from the annual financial statements for the 2017-2022 period which have been published through the official website of each company, inflation data obtained from the website of Bank Indonesia. The analysis methods used, namely panel data regression. The data processing tool used in this research is Eviews. The results of this study prove that partially the DER has an effect on stock returns, while the CR, EPS and inflation partially have no effect on stock returns. Simultaneously, the CR, DER, EPS and inflation have no effect on stock returns.
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.
The Influence of Internal and External Factors on Liquidity Risk Sharia Rural Bank in Indonesia for The Period 2019-2024 Nurzanah, Anita Zahra; Tamara, Destian Arshad Darulmalshah; Qolbi, Satria Kharimul; Ilmi, Muhammad Bakhrul
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6569

Abstract

This study investigates how, from 2019 to 2020, internal factors such as Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Cash Ratio (CR) as well as external factors such as the BI-rate and inflation affect liquidity risk measured by the Financing to Deposit Ratio (FDR). Dynamic panel data analysis using the System Generalized Method of Moments (SYS-GMM) approach to address data dynamics and endogeneity. This study uses secondary data from the Financial Ratio Publication Report of Sharia Rural Bank, published by the Financial Services Authority and displayed on the official Bank Indonesia website, which consists of 153 Sharia Rural Bank. The results show that internal and external factors have a significant impact on the liquidity risk of Sharia Rural Bank. This study concludes that liquidity management must adapt to market conditions and capital resilience. Strategic recommendations are provided to enhance financing oversight, maintain capital adequacy, and improve cash management effectiveness.
The Influence of the Board of Commissioners Composition on Dividend Policy Islamic Commercial Banks in Indonesia for the 2016-2023 Period Ramdani, Novia Cahaya; Tamara, Destian Arshad Darulmalshah
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6753

Abstract

The profits of Sharia Commercial Banks in Indonesia have continued to grow; however, these banks rarely distribute dividends. This condition highlights the important role of the Board of Commissioners in shaping dividend policies. This study aims to examine the effect of the composition of the Board of Commissioners on the dividend policy of Sharia Commercial Banks in Indonesia during the 2016–2023 period. A quantitative approach was employed using the Tobit model, with secondary data as the data source. The study applied saturated sampling, resulting in 16 Sharia Commercial Banks as the research sample. The findings reveal that the age of the board of commissioners has a significant positive impact on dividend policy. In contrast, the board size, proportion of independent commissioners, and frequency of board meetings do not have a significant effect. Nonetheless, when considered collectively, these four independent variables simultaneously influence the dividend policy adopted by the banks.
The Determinants of Macroeconomic Conditions and Bank-Specific Factors on the Growth of Islamic Banking in Indonesia during the 2018–2023 Period Zaenuri, Muhamad Havis; Tamara, Destian Arshad Darulmalshah; Ridha, Noorsyah Adi Noer; Syaiful, Muhammad
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6780

Abstract

This research aims to analyze the impact of macroeconomics conditions and bank-spesific factors on the asset growth of islamic commercial banks in Indonesia in Indonesia during the period 2018-2023. The macoeconomic conditions are proxied by GDP, Inflastion, ad BI-Rate, while the bank spesific factors are proxied by the FDR, ROA and Third-Party Funds. The data analysis is quantitative descriptive analysis, and the research method used is panel data regression. The results indicate that the FDR and DPK variables have a positive and significant impact on the asset growth of Islamic Commercial Banks in Indonesia. Meanwhile, the BI-Rate and GDP variables have a positive but insignificant effect, and the ROA and inflation variables have a negative but insignificant effect. The Adjusted R² value of 0.0786 shows that the independent variables used in this study explain 7.86 percent of the variation in the total asset growth of Islamic Commercial Banks in Indonesia, while the remaining 92.14 percent is explained by other factors outside the model.
Co-Authors Banter Laksana, Banter Barnas, Benny Djuwarsa, Tjetjep Fauziah, Ulfah Nurul Ilmi, Muhammad Bakhrul Muhammad Syaiful Nabilla Permata Suci Nurzanah, Anita Zahra Pakpahan, Rosma Qolbi, Satria Kharimul Rachmawati, Audia Kirani Ramdani, Novia Cahaya Ridha, Noorsyah Adi Noer Setiawan Setiawan Tripuspitorini, Fifi Afiyanti Zaenuri, Muhamad Havis