Priyo Nugroho, Anton
Unknown Affiliation

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

Analisis Akad Salam (PSAK Syariah 103) pada Transaksi Jual Beli Online Priyo Nugroho, Anton; Luthfi, Muhammad; Alfiana, Alfiana; Bakri, Asri Ady; Zulbetti, Rita
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4880

Abstract

Dari perspektif Islam, jumlah transaksi online yang masuk dalam tajuk fiqh muamalah niaga atau jual beli dengan cepat meningkat. Islam memiliki hukum-hukum yang berlaku baik bagi pembeli maupun penjual dalam transaksi jual beli. Tujuan dari penelitian ini adalah untuk menguji elemen dasar dan persyaratan untuk menerapkan kontrak salam dalam transaksi jual beli online yang mematuhi Pernyataan Standar Akuntansi Keuangan Islam PSAK Syariah 103. Penelitian dilakukan dengan menggunakan metode kualitatif dan metode studi kasus dilakukan di Toko Online. Informan penelitian ini adalah pedagang dan konsumen. Hasil penelitian menunjukkan bahwa para penjual pada umumnya mengetahui rukun dan syarat melakukan jual beli online dalam perspektif Islam. Akad Salam telah dilakukan oleh para pelaku bisnis dengan istilah pre order, para pelaku bisnis belum mengetahui dan menerapkan PSAK Syariah 103. Hasil penelitian dapat bermanfaat bagi pengusaha, akademisi maupun instansi pemerintahan dan masyarakat.
Macroeconomic And Microeconomic Factors Impact The Health Of Islamic Commercial Banks In Indonesia Priyo Nugroho, Anton
Al Urwah : Sharia Economics Journal Vol. 1 No. 1: Islamic Finance and Institutional Resilience: Strengthening Performance, Ethics, and E
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v1i01.13

Abstract

This research aims to analyze the influence of macroeconomic and microeconomic factors on the health level of Islamic commercial banks in Indonesia. The macroeconomic factors used in this study are inflation and interest rates, while the microeconomic factors used are asset growth and third-party fund growth. The health level of banks is measured using the composite value of bank health, assessed through self-assessment by banks using the RGEC method (Risk profile, Good corporate governance, Earnings, Capital). The research data is sourced from the financial reports of 11 Islamic commercial banks in Indonesia for the period 2013-2020. The data analysis technique used is panel data regression. The research results show that inflation, interest rates, and asset growth significantly influence the health level of Islamic commercial banks in Indonesia, while third-party fund growth does not significantly affect the health level in Indonesia.
The Influence of Islamic Business Ethics On The Use of OVO: A Unified Theory of Acceptance And Use of Technology 2 (UTAUT 2) Approach Priyo Nugroho, Anton; Karim, Luthfiana
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i04.92

Abstract

During the pandemic, there was a change in people's behavior in shopping, where online shopping experienced a significant increase, accompanied by an increase in cashless transactions.  However, Islamic business ethics are often forgotten by some Muslim consumers and the ethics of making transactions. Therefore, this study aims to determine the influence of Islamic business ethics on the behavior of using OVO in the community in Yogyakarta. This research is quantitative research using questionnaires as a data collection method.  Furthermore, angket was developed using a continuous rating scale and distributed online using the form to 275 selected respondents using purposive sample techniques and analyzed using PLS-SEM. This research found that performance expectations, business expectations, facilitating conditions, hedonic motivation, and price did not affect the interest of the people of Yogyakarta in using OVO. Meanwhile, Islamic business ethics, social influences, and habits have a positive influence on the interest of the people of Yogyakarta in the use of OVO.
Profitability Ratio of Islamic Rural Banks in Banten Region Post Covid-19 Pandemic Umami, Khairul; Arfaizar, Januariansyah; Priyo Nugroho, Anton; Nurulhuda Madjamang
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 2 (2024): December 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i2.1930

Abstract

This study evaluates the profitability ratios of Sharia Rural Banks (BPR Syariah) in the Banten region after the Covid-19 pandemic. Profitability is a ratio used by authorities to assess a bank's ability to generate income. The Covid-19 pandemic negatively impacted various economic sectors, including banking, which relies heavily on channeling funds to these sectors. This research uses a quantitative descriptive approach and total sampling, involving the entire population of BPR Syariah in the Banten region, with secondary data sourced from the Financial Services Authority (OJK) for the 2023 period. The study’s results show that the profitability levels of eight Sharia Rural Banks in Banten fall into the adequately sufficient category (average rating of 3). Core earnings remain the primary income source, while non-core earnings also play a significant role. Profitability performance supports capital stability and indicates positive prospects for the future.