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The Efficiency of Indonesian Islamic Rural Banks: A Stochastic Frontier Analysis Agustina, Dian; Sholihin, Mahfud; Fithria, Annisa
International Journal of Islamic Economics and Finance (IJIEF) Vol 1, No 2 (2019): IJIEF Vol 1 (2), January 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Banking plays an important role in economy acting as an intermediation institution and funding sources for business. When a bank is inefficient in the use of cost, there will be improperly used input, hindering the bank to realize its roles, functions, and objectives. Therefore, analysis of bank efficiency is strongly required. This study aims to measure and analyze the technical efficiency of Indonesian Islamic rural banks by using balanced panel data of Indonesian Islamic rural banksfromquartile I 2011 to quartile IV 2016. The sample includes 58 Islamic rural banks with total 1,392 observations. By using stochastic frontier analysis,the result shows that the average technical efficiency of IndonesianIslamic rural banksreached 86 percent and there are still 14 percent that can be optimized. Overall, the average efficiency of Indonesian Islamic rural banksincreases over the research period. In addition, this study also finds that big banks are more efficient than small banks.

Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Nasional Kota Tual Ohoirenan, Moh Husain; Fithria, Annisa
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8123

This study aims to analyze the procedures of preparing financial statements at BAZNAS Kota Tual and the implementation of PSAK 109 on the financial statements of BAZNAS Kota Tual. This study uses a qualitative method by collecting the data through financial reports, literature, interview, and documentation. The results show that the financial reporting of zakat, infaq/sadaqah at BAZNAS Kota Tual has not fully implemented PSAK 109. Based on PSAK 109, the financial reporting of zakat, infaq/sadaqah uses five elements, i.e. initial recognition, measurement, distribution, presentation, and disclosure. However, practically, BAZNAS Kota Tual only implements a few elements, namely initial recognition and distribution. BAZNAS Kota Tual has not implemented measurement, presentation, and disclosure. Moreover, BAZNAS Kota Tual does not make complete financial reports, such as the balance sheets, reports on changes in funds, reports on changes in assets under management, cash flow reports, and notes on financial reports, but only make a simple report, namely the report on the collection and distribution of zakat, infaq/sadaqah.

The Relationship Between Capital Structure and Performance in Islamic Rural Bank Wahyudi, Rofiul; Fithria, Annisa; Wardiwiyono, Sartini
IJISH (International Journal of Islamic Studies and Humanities) Vol 3, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v3i2.1989

The source of Islamic banking capital must avoid interest as the vision and mission that relies on al-Quran and hadith. The capital structure is important for financial institutions, including Sharia Rural Bank (BPRS). However, BPRS has a problem that is the limited capital owned so that it affects performance. This paper's main objective is to investigate the relationship between capital structure and performance of the Islamic Rural Banks (BPRS) in Indonesia. The study using panel data regression to measure the capital structure on performance. The research sample used 164 BPRS that operate in 33 provinces from 2010 until 2017. The results show that capital structure affects DER (debt to equity ratio) and DAR (debt to asset ratio) but negatively affects ETA (equity to total Asset ratio). These findings indicate an increase in the capital structure of the performance of the BPRS in Indonesia. Hence, bank managers must reach a trade-off between the advantages and disadvantages of creating liquidity and consider the negative relationship between liquidity creation and bank performance when making decisions.

ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA Sartika, Mira Bela; Fithria, Annisa
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i1.3802

This study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the recognition, measurement, presentation, and disclosure. This research is qualitative research with a descriptive approach. The research object used is BMT Batik Mataram. The data collection techniques used are interviews and document review. The data analysis technique used is descriptive qualitative analysis, namely by analyzing the suitability of murabahah, mudharabah, and musyarakah financing transactions at BMT Batik Mataram with PSAK. Based on the study results, it is concluded that the accounting practices for murabahah, mudharabah and musyarakah financing transactions at BMT Batik Mataram are generally in accordance with PSAK 102, PSAK 105, and PSAK 106. However, BMT Batik Mataram is still not fully following PSAK No. 102 since it still imposes fines when there is a delay in instalments.

The Relationship Between Capital Structure and Performance in Islamic Rural Bank Rofiul Wahyudi; Annisa Fithria; Sartini Wardiwiyono
IJISH (International Journal of Islamic Studies and Humanities) Vol. 3 No. 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v3i2.1989

The source of Islamic banking capital must avoid interest as the vision and mission that relies on al-Quran and hadith. The capital structure is important for financial institutions, including Sharia Rural Bank (BPRS). However, BPRS has a problem that is the limited capital owned so that it affects performance. This paper's main objective is to investigate the relationship between capital structure and performance of the Islamic Rural Banks (BPRS) in Indonesia. The study using panel data regression to measure the capital structure on performance. The research sample used 164 BPRS that operate in 33 provinces from 2010 until 2017. The results show that capital structure affects DER (debt to equity ratio) and DAR (debt to asset ratio) but negatively affects ETA (equity to total Asset ratio). These findings indicate an increase in the capital structure of the performance of the BPRS in Indonesia. Hence, bank managers must reach a trade-off between the advantages and disadvantages of creating liquidity and consider the negative relationship between liquidity creation and bank performance when making decisions.

CORPORATE GOVERNANCE AND MAQASID SHARIA PERFORMANCE ON ISLAMIC BANKS IN INDONESIA Sulistiawati Sulistiawati; Annisa Fithria
Tasharruf: Journal Economics and Business of Islam Vol 6, No 2 (2021): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i2.1633

The implementation of good corporate governance (GCG) can be seen in the relationship between the main elements of GCG mechanisms implemented by the board of commissioners (BOC) as supervisors, the board of directors (BOD) as managers, and the sharia supervisory board (SSB) as directors, consultants, and supervisors on sharia compliance of Islamic banks. This study aims to analyze the effect of corporate governance on the maqasid sharia-based performance of Islamic banks (Bank Umum Syariah–BUS) in Indonesia from 2016 to 2019. Corporate governance is proxied by the number of BOC, BOD, the audit committee, and SSB. Based on the purposive sampling criteria, 8 BUS are used as samples in this study, with a total of 32 observations. The type of data used is secondary data in the form of annual reports and GCG reports. The data analysis technique used is multiple regression analysis. The results show that BOC has a negative effect on the maqasid sharia-based performance of Islamic banks. In contrast, BOD positively impacts the maqasid sharia-based performance of Islamic banks. On the other hand, the audit committee and SSB do not affect the maqasid sharia-based performance of Islamic banks.

Analisis Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia: Apakah Kepemilikan Manajemen Berpengaruh? Annisa Fithria
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Islamic banking industry in Indonesia is experiencing the rapid growth, but research related to Islamic financial institutions in Indonesia is still limited. In analyzing profitability, management ownership has an important role because it can overcome the problem of agency conflict and reduce agency costs. Therefore, this study aims to examine the effect of management ownership on profitability of Islamic rural banks (BPRS) in Indonesia. To achieve this objective, this study analyzed quarterly panel data of financial report from BPRS in Indonesia during 2011-2016. Profitability, as dependent variable in this study, is measured by return on assets (ROA) and return on equity (ROE). Management ownership, as independent variable in this study, consists of board of director ownership and board of commissioner ownership. In addition, this study also uses bank size, deposit ratio, capital ratio, GDP growth rate, and inflation rate as control variables. The result shows that the present of board of director ownership has negative and significant effect on ROA and ROE. However, board of commissioner ownership has no significant effect on all profitability variables. By examining the effect of management ownership on BPRS profitability, it is expected to fill the gap in literature of Islamic financial institutions in Indonesia, especially BPRS.Industri perbankan syariah di Indonesia mengalami perkembangan yang pesat, tetapi penelitian yang berkaitan dengan lembaga keuangan syariah di Indonesia masih terbatas. Dalam menganalisis profitabilitas, kepemilikan manajemen memiliki peran penting karena dapat mengatasi masalah konflik keagenan dan mengurangi biaya agensi. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajemen terhadap profitablitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia. Untuk mencapai tujuan tersebut, penelitian ini menganalisis data panel triwulan dari laporan keuangan BPRS di Indonesia selama tahun 2011-2016. Profitabilitas, sebagai variabel dependen dalam penelitian ini, diukur dengan return on assets (ROA) dan return on equity (ROE). Kepemilikan manajemen, sebagai variabel independen dalam penelitian ini, terdiri atas kepemilikan saham oleh dewan direksi dan kepemilikan saham oleh dewan komisaris. Selain itu, penelitian ini juga menggunakan ukuran bank, rasio deposit, rasio modal, tingkat pertumbuhan PDB, dan tingkat inflasi sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa keberadaan kepemilikan saham oleh dewan direksi memiliki pengaruh negatif dan signifikan terhadap ROA dan ROE. Namun, kepemilikan saham oleh dewan komisaris tidak memiliki pengaruh terhadap seluruh variabel profitabilitas. Dengan menguji pengaruh kepemilikan manajemen terhadap profitabilitas BPRS, penelitian ini diharapkan dapat mengisi kesenjangan dalam literatur lembaga keuangan syariah di Indonesia, terutama BPRS.

Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Nasional Kota Tual Moh Husain Ohoirenan; Annisa Fithria
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8123

This study aims to analyze the procedures of preparing financial statements at BAZNAS Kota Tual and the implementation of PSAK 109 on the financial statements of BAZNAS Kota Tual. This study uses a qualitative method by collecting the data through financial reports, literature, interview, and documentation. The results show that the financial reporting of zakat, infaq/sadaqah at BAZNAS Kota Tual has not fully implemented PSAK 109. Based on PSAK 109, the financial reporting of zakat, infaq/sadaqah uses five elements, i.e. initial recognition, measurement, distribution, presentation, and disclosure. However, practically, BAZNAS Kota Tual only implements a few elements, namely initial recognition and distribution. BAZNAS Kota Tual has not implemented measurement, presentation, and disclosure. Moreover, BAZNAS Kota Tual does not make complete financial reports, such as the balance sheets, reports on changes in funds, reports on changes in assets under management, cash flow reports, and notes on financial reports, but only make a simple report, namely the report on the collection and distribution of zakat, infaq/sadaqah.

Pengaruh Kualitas Produk, Religiusitas, Kualitas Pelayanan, dan Promosi Terhadap Keputusan Mahasiswa Menabung di Bank Syariah Melita Puji Pramudani; Annisa Fithria
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 5, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v5i2.11614

This study analyses the effect of product quality, religiosity, service quality, and promotion on student saving decisions at Islamic banks. This study uses 60 respondents as samples. This study uses purposive sampling to determine the samples with certain criteria. This study uses the multiple linear regression method to examine the effect of the independent variable on the dependent variable. The results indicate that product quality and promotion affect student saving decisions, but religiosity and service quality have no effect on student saving decisions.

ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA Mira Bela Sartika; Annisa Fithria
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i1.3802

This study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the recognition, measurement, presentation, and disclosure. This research is qualitative research with a descriptive approach. The research object used is BMT Batik Mataram. The data collection techniques used are interviews and document review. The data analysis technique used is descriptive qualitative analysis, namely by analyzing the suitability of murabahah, mudharabah, and musyarakah financing transactions at BMT Batik Mataram with PSAK. Based on the study results, it is concluded that the accounting practices for murabahah, mudharabah and musyarakah financing transactions at BMT Batik Mataram are generally in accordance with PSAK 102, PSAK 105, and PSAK 106. However, BMT Batik Mataram is still not fully following PSAK No. 102 since it still imposes fines when there is a delay in instalments.

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