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KEPATUHAN SYARIAH DAN IMPLIKASINYA TERHADAP RISIKO FRAUD DI BANK UMUM SYARIAH INDONESIA (PERIODE 2017-2023) Rizki Dwi Anggraini
Curve Elasticity: Jurnal Pendidikan Ekonomi Vol 5 No 2 (2024): Curve Elasticity: Jurnal Pendidikan Ekonomi
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jpe.v5i2.2579

Abstract

Islamic Commercial Banks operate based on Sharia principles, yet they remain at risk of experiencing fraud. Fraud cases occurring between 2017 and 2023 highlight the need for mitigation efforts, one of which is through Sharia compliance and the implementation of Islamic Corporate Governance (ICG). This study aims to analyze the influence of Sharia compliance, measured through several ratios such as Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IsIVR), and Zakat Performance Ratio (ZPR), on fraud, with ICG as a control variable. The research data is obtained from annual reports and GCG of Sharia banks registered with the OJK, using a sample of eight banks selected through purposive sampling. The analysis is conducted using panel data regression with Eviews 12. The results show that IsIVR has a positive impact on fraud, while IIR, PSR, and ZPR do not have a significant effect. Simultaneously, all independent variables have a positive and significant effect on fraud in Islamic Commercial Banks.
Pengaruh Bahan Baku Dan Kinerja Operator Terhadap Tingkat Kualitas Produk Offset (Studi Kasus pada PT. National Label Umas Daya Manufacturer Tahun 2024) Siti Alpina Damayanti; Sulfarid; Rizki Dwi Anggraini; Fawwaz Raihan
Journal of Islamic Business Management Studies (JIBMS) Vol. 6 No. 2 (2025): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v6i2.1148

Abstract

Industri manufaktur mengalami pertumbuhan pesat disertai persaingan yang ketat, khususnya pada sektor percetakan offset. Kualitas produk menjadi faktor penting dalam mempertahankan daya saing perusahaan. PT. National Label Umas Daya Manufacturer menghadapi inkonsistensi tingkat cacat produk pada tahun 2024 yang dipengaruhi oleh kualitas bahan baku dan kinerja operator yang belum optimal. Penelitian ini bertujuan untuk mengetahui pengaruh bahan baku dan kinerja operator terhadap tingkat kualitas produk offset. Penelitian menggunakan metode kuantitatif dengan sampel sebanyak 61 karyawan departemen offset. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan uji instrumen, uji asumsi klasik, regresi linier berganda, serta uji hipotesis dengan SPSS versi 27. Hasil penelitian menunjukkan bahwa bahan baku dan kinerja operator berpengaruh positif dan signifikan terhadap kualitas produk offset. Uji parsial menunjukkan masing-masing variabel berpengaruh signifikan, sedangkan uji simultan menunjukkan pengaruh bersama yang signifikan. Nilai Adjusted R² sebesar 0,639 menunjukkan bahwa 64% variasi kualitas produk dapat dijelaskan oleh bahan baku dan kinerja operator.