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All Journal Journal of Business, Accounting and Finance Economics & Islamic Finance Journal
Utami, Anita Dwi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Sharia Performance Ratio Factor: What is the Deposit Financing Ratio and Financing Quality? Utami, Anita Dwi; Apriani, Peni; Nuryanti, Nuryanti; Maharani, Asyifa Ayu
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.68

Abstract

Islamic banking is the largest sector in the Islamic financial industry. Financial performance refers to the ability to earn income, carry out financial responsibilities, and achieve other goals. Good performance increases customer trust and is very profitable for banks. One of the good performances to increase public trust is through good Islamic financial performance values with the IPR ratio. One of the factors that affect the value of Islamic financial performance is FDR and NPF. The higher the FDR, the better the IPR because the bank optimizes its performance. The higher the NPF value, the worse the IPR because the bank is considered less good at managing problematic financing. The analysis of the research data used panel data regression analysis. The research sample was 12 Islamic banks in Indonesia with a time period of 2019 and 2023. The results showed that FDR had no significant effect on IPR. NPF had a significant negative effect on IPR. The implication of this study is that the NPF ratio which takes into account problematic financing can affect Islamic Bank Performance, especially in terms of Islamic Performance. Islamic Banks are expected to pay more attention to their financial performance.
The Influence Of Competence And Internal Control System On Fraud In DPUTR Sumedang District Alfirdaus, Muhammad Recky; Yuniawati, Ayi Srie; Utami, Anita Dwi
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Fraud cases in the public sector are increasing and have an impact on state losses and decreased public trust in government institutions. This phenomenon also occurs in local government agencies, including in project and financial management at the agency. This study aims to analyze the effect of competence and internal control system on fraud, both partially and simultaneously, at the Public Works and Spatial Planning Office of Sumedang Regency. This research uses a quantitative approach with a survey method. Data was collected through a questionnaire of 40 respondents with a saturated sample technique. The results showed that competence has a significant effect on fraud that employees with high competence have the ability to understand and exploit the system if not accompanied by integrity, as well as the internal control system has a significant effect the findings indicate that even though the internal control system has been implemented, fraud still occurs due to weak implementation and supervision, this shows that an internal control system that is administrative in nature is not sufficient to prevent fraud. Simultaneously, both variables have an effect on fraud prevention. This finding shows that the combination of the two can create an environment that allows fraud to occur if the internal control system is weakly implemented.
The Influence Of The Perception Of The Importance Of Ethics And Social Responsibility On The Ethical Decision Making Of Tax Consultants Radia, Dewi Andita Permatasari; Utami, Anita Dwi
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1363

Abstract

This research aims to determine the influence of the perception of the importance of ethics and social responsibility on the ethical decision making of tax consultants in Tax Consultants registered with the Indonesian Tax Consultants Association (ITCA) Bandung City. The research method uses descriptive quantitative hypotheses with testing using SPSS. The research sample consisted of 227 tax consultants registered with ITCA Bandung City. The research results show that the perception of the importance of ethics and social responsibility influences the ethical decision making of tax consultants. The results of this research show that the role of ethics and social responsibility in the perceptions of official tax consultants can guide them in choosing appropriate actions when faced with an ethical dilemma. Tax consultants in this study have a professional code of ethics which is always used as a guide in acting and behaving.
Analyze The Performance of Sharia Stock (Study at PT Wijaya Karya Persero Tbk) Utami, Anita Dwi; Radia, Dewi Andita Permatasari; Mariana, Syafira
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

One way to manage wealth is by investing. Investment can be done by buying shares. Shares are divided into two, namely conventional shares and sharia shares. The sharia stock market is a stock market where every transaction is carried out based on sharia principles. One of the companies that entered the sharia stock market is PT Wijaya Karya Tbk (PT WIKA). The company experienced a decline in net profit and net income during the Covid-19 pandemic so that investors became concerned about the stability of its shares. Signals from the company through financial performance provide information that shows the bank's performance is very high to the market so that it can attract the attention of investors. Descriptive analysis that will be used in this study. The object of research is Sharia Shares and PT WIKA Shares. The results of the study seen from the economic conditions, industrial conditions, and business conditions ofPT WIKA show that PT WIKA shares are worth buying even though during the Covid-19 pandemic there was a decline in net profit and net income. In addition, it is predicted that in the future it will get big projects, especially since the Indonesian government is currently intensively carrying out development.
The Influence of Tax Incentives on UMKM Taxpayer Compliance. (Study at Kantor Pelayanan Pajak Pratama Subang Mariana, Syafira; Utami, Anita Dwi; Radia, Dewi Andita Permatasari
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Based on the phenomenon that occurred at KPP Pratama Subang, many UMKM Taxpayers still do not calculate and report their taxes. This study uses a quantitative method with a survey approach, and the population is taken from the number of UMKM taxpayers registered at KPP Pratama Subang, which amounts to 26,466, so the sample obtained from the Slovin formula calculation is 100 respondents. Data collection was carried out by distributing questionnaires using the simple random sampling method. The data analysis technique used is the Statistical Package For Social Science (SPSS) 25. The results show that the correlation coefficient between Tax Incentives and UMKM Taxpayer Compliance is 15.21%. Based on the research findings, it shows that Tax Incentives have a significant effect on UMKM Taxpayer Compliance
Co-Authors Alfirdaus, Muhammad Recky Apriani, Peni Fachry Abda El Rahman Maharani, Asyifa Ayu Mariana, Syafira Radia, Dewi Andita Permatasari Yuniawati, Ayi Srie