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NON PERFORMING FINANCING OF BUYING AND SELLING FINANCING SCHEMES ISLAMIC BANKING IN INDONESIA : DURING AND AFTER THE COVID 19 PANDEMIC Fauziyah, Fauziyah; Kurniawan, Widiar Onny; Hariawan, Ferry; Afkar, Taudlikhul; Utomo, Sigit Prihanto; Alviansyah, Redondo; Agustin, Fannisa Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16139

Abstract

Non-performing financing is a problem for every sharia financial institution that distributes financing to customers who are the result of failure to pay. This research aims to conduct a test of the difference between non-performing financing from buying and selling financing, namely murabahah and istishna' Islamic Bank in Indonesia during the covid-19 pandemic and after the covid-19 pandemic. The research method used is quantitative research with consideration of generalizing the research results into a more general form so that it is easy to understand. The population in this study is 14 Sharia Commercial Banks, which are also used as a sample for this research. The sampling technique used in this study is the Saturated sample technique by using all the populations as samples because the number is relatively small with the consideration that all samples are considered homogeneous in the distribution of the data used. The data used is the combined financial statements of 14 Sharia Commercial Banks in Indonesia with the division of data for 2020-2021 as data during the Covid-19 pandemic, while the data for 2022-2023 is data after the Covid-19 pandemic. The data analysis technique used in this study is a paired sample t-test which is used to conduct a differential test of non-performing financing from murabahah financing and istishna financing. The findings of this research show that non-performing financing murabahah financing shows a difference with a tendency to increase. Meanwhile, non-performing financing of istishna financing shows a difference with a tendency to decrease
Transformasi Digital UMKM Dan Penerapan Sistem Kasir Digital Dan Pencatatan Keuangan Berbasis Aplikasi di Kelurahan Sepanjang, Kecamatan Taman, Kabupaten Sidoarjo Fauziyah; Subakir; Sigit Prihanto Utomo; Nashrudin Latif; Soffia Pudji Estiasih
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.6.1.10459

Abstract

This community service aims to increase the capacity of MSME actors in Sepanjang Village in utilizing digital marketing through social media and local marketplace training. The activity was carried out in the period from April 20 to June 20, 2025, with a participatory and practice-based approach. A total of 30 participants took part in the training which included creating business accounts, content strategies, managing online stores, and using analytical features. The impact of the training included improving digital skills, expanding market access, increasing sales, and the formation of a digital community network for MSMEs. This activity shows that structured and applicable digital training can be an effective solution in encouraging the digital transformation of MSMEs in the Sepanjang area. The sustainability of the program is recommended through further training and intensive mentoring to strengthen the competitiveness of local businesses in a sustainable manner. 
PROFIT SHARING AND BUYING-SELLING FINANCING: WHICH DETERMINES SUSTAINABILITY OF ISLAMIC BANKING DURING COVID-19 PANDEMIC? Utomo, Sigit Prihanto; Afkar, Taudlikhul; Sugijanto, Sugijanto; Subakir, Subakir; Cahyani, Yasmine Dwi; Wati, Tarisya Maulidya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11198

Abstract

Business activity of Islamic banks is to channel financing with the aim of making a profit. Profit-sharing financing is a characteristic of Islamic Banks that use mudharabah and musharakah contracts. In addition, it is also equipped with buying and selling financing using murabahah, istishna’, and ijarah contracts. Of course, during the Covid-19 pandemic, financial turmoil can have an impact on the ability to earn profits as a form of banking business sustainability. The purpose of this research is to conduct an analysis of the sustainability of Islamic banks during the Covid-19 pandemic through the distribution of profit-sharing financing and buying-selling financing so that the financing that will be known most strengthen the sustainability of Islamic banks in terms of the ability to earn profits. The population in this research is Islamic banks in Indonesia which are sampled with the Saturated sampling technique, so that over all 14 Islamic banks are used in research this. The data analysis technique used is multiple linear regression with the JAMOVI Data tool used 2019-2022 as a year to conduct an analysis of Islamic bank sustainability. Findings of this study show that the most dominant determination of the sustainability of Islamic banks during the Covid-19 pandemic is mudharabah financing
DIFFERENCE TEST OF POTENTIAL LOSS FROM PROFIT SHARING FINANCING ISLAMIC BANKING IN INDONESIA Afkar, Taudlikhul; Fauziyah, Fauziyah; Utomo, Sigit Prihanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13366

Abstract

Common problem with Islamic bank in Indonesia is the rate of return from financing business activities. Profit sharing financing is a type of business activity that still requires certainty in the distribution of profits and risks. The aim of this research is to conduct a different test analysis of potential loss for Islamic Bank in Indonesia from profit-sharing financing business activities during and after the Covid-19 pandemic. This research method uses a quantitative approach with a population of 14 Sharia Commercial Banks as the research sample. Saturated samples are used as a research sampling technique considering the small population size. The data analysis technique used in this research is Paired Sample t-test with Jamovi as an analysis tool. Findings of this research show that there is significant difference in potential losses in profit sharing financing during and after the Covid-19 pandemic with a tendency to be greater after the Covid-19 pandemic
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Cahyani, Amelia Ayu Riska; Nurdina, Nurdina; Sidharta, R. Yudi; Sigit Prihanto Utomo
Majalah Ekonomi Vol 30 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10197

Abstract

Kinerja keuangan merupakan indikator keberhasilan dalam mengelola keuangan perusahaan. Tujuan penelitian ini untuk mengevaluasi dampak pengungkapan kekayaan intelektual (IC) dan tanggung jawab sosial perusahaan (CSR) pada kinerja keuangan. Populasi terdiri dari laporan tahunan perusahaan makanan dan minuman yang terdaftar di BEI untuk tahun 2020–2023. Pemilhan sampel menggunakan purposive sampling, untuk memperoleh 68 laporan tahunan dari sektor makanan dan minuman selama tahun 2020–2023. Penelitian ini menggunakan analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa modal intelektual dan pengungkapan CSR secara simultan dan parsial memiliki pengaruh yang menguntungkan terhadap kinerja keuangan.
Pendampingan Pemasaran Digital: Pembuatan Caption Storytelling di WhatsApp dan Instagram Menggunakan Generative AI bagi Ibu Rumah Tangga Desa Jimbaran Wetan, Sidoarjo Latif, Nashrudin Latif; Latif, Suharyanto; Latif, Sigit Prihanto Utomo; Latif, Fauziyah; Latif, Bambang D.W.; Latif, Gani Putra Fiantono; Latif, Faradillah Septianti
Ekobis Abdimas Vol 7 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.7.1.11732

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pemasaran digital ibu rumah tangga pelaku UMKM di Desa Jimbaran Wetan, Sidoarjo, melalui pelatihan pembuatan caption storytelling di platform WhatsApp dan Instagram dengan memanfaatkan teknologi Generative AI. Melalui pendekatan pelatihan langsung (hands-on training), program ini berfokus pada penguasaan rumus prompt berbasis formula "Siapa Saya + Apa Produknya + Cerita di Baliknya + Target Pembaca + Hook" yang dirancang sederhana dan mudah diterapkan oleh peserta pemula. Kegiatan ini menyasar ibu-ibu rumah tangga yang memiliki usaha di bidang minuman dan makanan ringan, dengan target pasar sesama ibu rumah tangga. Hasil dari kegiatan menunjukkan peningkatan signifikan dalam kemampuan peserta menghasilkan konten promosi yang emosional, relatable, dan menarik secara digital. Dampak positif lainnya mencakup peningkatan kepercayaan diri dalam berjualan secara daring serta pergeseran pendekatan dari hard-selling menuju storytelling yang lebih persuasif. Kesimpulannya, pemanfaatan Generative AI sebagai alat bantu penulisan caption terbukti efektif dan aksesibel bagi pelaku UMKM berbasis rumah tangga di perdesaan.