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All Journal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Journal of Innovative and Creativity Indonesian Journal of Community Engagement
Deta Trinalti Oktavia
Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Financial Ratios on Profit-Sharing Financing in Bank Syariah Indonesia Post Merger Deta Trinalti Oktavia
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4397

Abstract

The purpose of this study is to analyze the effect of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO) on profit-sharing financing. The object of this research is Bank Syariah Indonesia, which is the result of a merger between Bank Syariah Mandiri, BNI Syariah, and BRI Syariah. The research data were obtained from the quarterly published financial reports of Bank Syariah Indonesia for the period 2021–2025. Data analysis was conducted using the EViews application. The results show that Non-Performing Financing (NPF) and Operating Expenses to Operating Income (BOPO) have a negative relationship with profit-sharing financing, while the Financing to Deposit Ratio (FDR) has a positive effect on profit-sharing financing. The independent variables, consisting of NPF, FDR, and BOPO, simultaneously have a significant effect on the dependent variable, profit-sharing financing. These findings are consistent with the theory of Islamic banking intermediation, which emphasizes that the stability of internal financial performance is a key factor influencing a bank’s ability to distribute profit-sharing-based financing to its customers.
Improving Financial Literacy and the Accuracy of Financial Statement Preparation Among Accounting Personnel and Stakeholders Fardinant Adhitama; Nur Khamisah; Asfeni Nurullah; Nilam Kesuma; Ina Masruroh; Ahmad Fikriyansyah; Muthi'a Handayani; Deta Trinalti Oktavia
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.62

Abstract

Understanding and analyzing financial statements is an essential skill for stakeholders, particularly for managers and accounting staff in a business or company. This community service activity was carried out as an effort to improve financial literacy comprehension among accounting staff and stakeholders. The activity was conducted through a discussion-based method that delivered material on financial literacy and the preparation of financial statements. This program was attended by 30 accounting staff and stakeholders. As a result of this activity, participants gained a deeper understanding of the importance of accurately and thoroughly interpreting financial statement information, as it significantly impacts future decision-making. Overall, a solid grasp of financial statement information and its preparation enables stakeholders to participate more effectively in the management, supervision, and decision-making processes related to the company.
PENGARUH PROFESIONALISME, KOMPETENSI, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS Amalia Khairunnisa; Hasni Yusrianti; Ahmad Fikriyansyah; Deta Trinalti Oktavia; Rizka Novelia; Ira Hutami Putri
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 11 No 1 (2026): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v11i1.295

Abstract

Penggunaan jasa akuntan publik di era globalisasi semakin meningkat sehingga pertimbangan materialitas menjadi sangat penting bagi auditor dalam menjalankan tugasnya. Beberapa kasus seperti SNP Finance, Garuda Indonesia, Hanson International, dan Jiwasraya menunjukkan adanya kelalaian auditor dalam mendeteksi salah saji material. Penelitian ini dibuat untuk mengetahui pengaruh profesionalisme, kompetensi, dan etika profesi auditor terhadap pertimbangan materialitas pada Kantor Akuntan Publik wilayah Sumatera Selatan. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada para auditor yang bekerja pada KAP. Jumlah sampel yang digunakan sebanyak 42 responden dengan teknik purposive sampling. Data diolah menggunakan aplikasi SmartPLS dengan metode SEM-PLS yang terdiri dari pengujian outer model dan inner model. Berdasarkan hasil pengujian hipotesis diperoleh bahwa profesionalisme tidak berpengaruh signifikan terhadap pertimbangan materialitas dan kompetensi juga tidak berpengaruh signifikan terhadap pertimbangan materialitas, sedangkan etika profesi berpengaruh signifikan terhadap pertimbangan materialitas. Nilai R-Square sebesar 0,839. Dengan demikian dapat disimpulkan bahwa hanya etika profesi yang berpengaruh signifikan terhadap pertimbangan materialitas pada auditor KAP di wilayah Sumatera Selatan, sehingga auditor diharapkan dapat selalu menjaga etika profesinya dalam melaksanakan tugas audit agar pertimbangan materialitas yang dihasilkan semakin akurat dan tepat.
Co-Authors Adhitama, Fardinant Ahmad Fikriyansyah Amalia Khairunnisa Asfeni Nurullah HASNI YUSRIANTI Ina Masruroh Ira Hutami Putri Khamisah, Nur Muthi'a Handayani Nilam Kesuma Rizka Novelia