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Analisis Struktur Modal Bank Syariah di Indonesia Menggunakan Non Performing Financing Sebagai Variabel Moderasi Abadi, Ahmad; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14862

Abstract

Capital structure is crucial in the financial management of Islamic banks, which operate under sharia principles. Since the practice of optimal capital structure can ensure the quality of bank operations, it is very important to analyze capital structure issues. This research aims to analyze the variables that determine the capital structure of Islamic bank with Non Performing Financing (NPF) as a moderating variable using the Trade Off Theory and Pecking Order Theory approaches. A quantitative method was used, analyzing panel data from the quarterly financial statement of 12 Indonesia Islamic banks form 2001-2003, using Eviews-12 software. The independent variables include bank size, profitability, Financing to Deposit Ratio (FDR), and asset growth, while the dependent variable is the Debt to Equity Ratio (DER). The study results imply that according to Trade Off Theory, Islamic bank in Indonesia balance the tax benefits of debt against bankruptcy costs. Related to Pecking Order Theory, Islamic banks in Indonesia are more likely to follow the order of funding preference, using internal funds first, then debt, and finally equity issuance. NPF as moderating variable, does not moderate all variables affecting capital structure.
Analisis Struktur Modal Bank Syariah di Indonesia Menggunakan Non Performing Financing Sebagai Variabel Moderasi Abadi, Ahmad; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14862

Abstract

Capital structure is crucial in the financial management of Islamic banks, which operate under sharia principles. Since the practice of optimal capital structure can ensure the quality of bank operations, it is very important to analyze capital structure issues. This research aims to analyze the variables that determine the capital structure of Islamic bank with Non Performing Financing (NPF) as a moderating variable using the Trade Off Theory and Pecking Order Theory approaches. A quantitative method was used, analyzing panel data from the quarterly financial statement of 12 Indonesia Islamic banks form 2001-2003, using Eviews-12 software. The independent variables include bank size, profitability, Financing to Deposit Ratio (FDR), and asset growth, while the dependent variable is the Debt to Equity Ratio (DER). The study results imply that according to Trade Off Theory, Islamic bank in Indonesia balance the tax benefits of debt against bankruptcy costs. Related to Pecking Order Theory, Islamic banks in Indonesia are more likely to follow the order of funding preference, using internal funds first, then debt, and finally equity issuance. NPF as moderating variable, does not moderate all variables affecting capital structure.
Sistem Pakar Diagnosa Kerusakan Rem Mobil berbasis Web menggunakan Metode Hybrid Fuzzy-Bayesian Ismail, Ismail; Nurwidya, Nurwidya; Abadi, Ahmad
Jurnal Manajemen Informatika, Sistem Informasi dan Teknologi Komputer (JUMISTIK) Vol 4 No 2 (2025): Jurnal Manajemen Informatika, Sistem Informasi dan Teknologi Komputer (JUMISTIK)
Publisher : STMIK Amika Soppeng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70247/jumistik.v4i2.237

Abstract

Kerusakan rem mobil sering kali sulit dideteksi sejak dini karena gejala yang muncul bersifat kabur, bertahap, dan subjektif, seperti pedal rem terasa lembek, bunyi decitan, atau getaran saat pengereman. Kondisi ini menyebabkan diagnosis manual yang dilakukan mekanik sering tidak konsisten dan berpotensi menimbulkan keterlambatan penanganan. Penelitian ini bertujuan mengembangkan sistem pakar berbasis web yang mampu memberikan diagnosis kerusakan rem secara lebih akurat melalui penerapan metode Hybrid Fuzzy–Bayesian. Metode fuzzy digunakan untuk memodelkan ketidakpastian gejala melalui fungsi keanggotaan, sementara Bayesian inference menghitung probabilitas akhir kerusakan berdasarkan prior probability dan likelihood hasil inferensi fuzzy. Penelitian dilakukan melalui pengumpulan data primer dari mekanik, perancangan arsitektur sistem, pembangunan mesin inferensi berbasis web, serta pengujian menggunakan blackbox dan beta testing. Berdasarkan pengujian 30 kasus nyata, sistem mencapai akurasi 83,3% dan mendapatkan respons positif dari pengguna terkait kemudahan penggunaan dan kesesuaian hasil diagnosis. Penelitian ini berkontribusi pada pengembangan metode diagnosis yang lebih presisi dalam bidang otomotif serta menghadirkan inovasi melalui integrasi fuzzy dan Bayesian dalam model inferensi terpadu