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The Effect of Implementing Good Corporate Governance on the Profitability and Financing Risk of Sharia Commercial Banks Fenny Dewi Yuliani; Annisa Fithria
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 6, No 1 (2022): January - June 2022
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v6i1.4863

The concept of good corporate governance (GCG) is based on agency theory which is expected to reduce conflicts of interest between agents and principals that can occur in every company, including sharia banks. This situation was realized by the Bank of Indonesia, which then issued a policy that emphasized the need for applying GCG in Bank Indonesia Regulation, namely PBI Number 11/33/PBI/2009. This study examines the effect of applying GCG on profitability and financing risk at the Sharia Commercial Bank in Indonesia. The application of GCG is measured using a composite value self-assessment GCG. Profitability is measured by the ratio of ROA and ROE, while the ratio of NPF measures financing risk. This study uses secondary data, namely annual and GCG implementation reports from 2010 to 2019, published on each official website of Sharia Commercial Bank. Based on the purposive sampling method, 8 of Sharia Commercial Bank ware sampled in this study with a total of 80 observations. Data analysis techniques use panel data regression analysis. The results showed that the application of GCG had a negative and significant effect on profitability measured by ROA and ROE ratios and had a significant positive effect on financing risk measured by the NPF ratio.

Dampak Motivasi Kerja Islam, Tata Ruang Kantor, Dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan Indriyani Indriyani; Annisa Fithria
JURNAL ADMINISTRASI KANTOR Vol 9 No 2 (2021): Vol 9 No 2 (2021): Jurnal Administrasi Kantor
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh motivasi kerja Islam, tata ruang kantor, dan disiplin kerja terhadap produktivitas kerja karyawan. Penelitian ini menggunakan 30 responden yang bekerja di bank syariah di Yogyakarta sebagai sampel. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling, yaitu menentukan sampel dengan kriteria tertentu. Penelitian ini menggunakan metode regresi linear berganda yang bertujuan untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa tata ruang kantor dan disiplin kerja berpengaruh terhadap produktivitas kerja karyawan, sedangkan motivasi kerja Islam tidak berpengaruh terhadap produktivitas kerja karyawan. Kata kunci: disiplin kerja, motovasi kerja Islam, produktivitas, tata ruang kantor. Abstract: This study aims to examine the effect of Islamic work motivation, office layout, and work discipline on employee work productivity. This study uses 30 respondents who work in Islamic banks in Yogyakarta as a sample. The sampling technique in this study uses a purposive sampling technique, which is to determine the sample with certain criteria. This study uses multiple linear regression which aims to examine the effect of the independent variable on the dependent variable. The results of this study indicate that office layout and work discipline have an effect on employee work productivity, while Islamic work motivation has no effect on employee work productivity. Keywords: work discipline, Islamic work motivation, productivity, office layout.

The Effect of Implementing Good Corporate Governance on the Profitability and Financing Risk of Sharia Commercial Banks Fenny Dewi Yuliani; Annisa Fithria
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 6, No 1 (2022): January - June 2022
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

The concept of good corporate governance (GCG) is based on agency theory which is expected to reduce conflicts of interest between agents and principals that can occur in every company, including sharia banks. This situation was realized by the Bank of Indonesia, which then issued a policy that emphasized the need for applying GCG in Bank Indonesia Regulation, namely PBI Number 11/33/PBI/2009. This study examines the effect of applying GCG on profitability and financing risk at the Sharia Commercial Bank in Indonesia. The application of GCG is measured using a composite value self-assessment GCG. Profitability is measured by the ratio of ROA and ROE, while the ratio of NPF measures financing risk. This study uses secondary data, namely annual and GCG implementation reports from 2010 to 2019, published on each official website of Sharia Commercial Bank. Based on the purposive sampling method, 8 of Sharia Commercial Bank ware sampled in this study with a total of 80 observations. Data analysis techniques use panel data regression analysis. The results showed that the application of GCG had a negative and significant effect on profitability measured by ROA and ROE ratios and had a significant positive effect on financing risk measured by the NPF ratio.

The Efficiency of Indonesian Islamic Rural Banks: A Stochastic Frontier Analysis Dian Agustina; Mahfud Sholihin; Annisa Fithria
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.

Faktor-faktor yang Mempengaruhi Minat Membayar Zakat di BAZNAS Banjarnegara Pertiwi Dias Sumaningrum; Annisa Fithria
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol 7 No 1 (2023)
Publisher : Universitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/jihbiz.v7i1.2233

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat membayar zakat, termasuk pengetahuan zakat, akuntabilitas, kualitas pelayanan dan religiositas di BAZNAS Banjarnegara. Penelitian kuantitatif ini menggunakan 98 muzaki sebagai sampel, yang dipilih menggunakan metode purposive sampling dengan cara menyebarkan kuesioner kepada para responden yang telah memenuhi kriteria. Uji hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan religiositas berpengaruh positif terhadap minat muzaki membayar zakat, sedangkan pengetahuan zakat dan akuntabilitas tidak berpengaruh terhadap minat muzaki membayar zakat di BAZNAS Banjarnegara.

Manajemen Laba: Analisis Bibliometrik pada Database Scopus Dian Agustina; Annisa Fithria
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.17781

Latar Belakang: Manajemen laba atau yang sering disebut earnings management menjadi topik penelitian yang hingga saat ini menarik untuk diteliti. Tidak ada konsensus yang jelas terkait definisi manajemen laba. Beberapa peneliti sebelumnya mencoba untuk mendefinisikan manajemen laba berdasarkan persepsi masing-masing peneliti.Metode Penelitian: Penelitian ini berfokus pada evolusi dan perubahan isu terkait kata kunci manajemen laba dari tahun 1994-2021. Artikel yang dianalisis adalah artikel yang memasukkan manajemen laba dalam judul, abstrak dan kata kunci dengan bidang khusus manajemen, akuntansi, dan ekonomi. Didapatkan total artikel sebanyak 1.919 artikel yang dijadikan bahan analisis dan dibagi menjadi tiga kelompok berdasarkan dekade. Metode yang digunakan yaitu sintesis guna menghubungkan konteks penelitian manajemen laba melalui analisis bibliometrik menggunakan aplikasi VOS Viewer. Hasil Penelitian: Penelitian ini menemukan bahwa persepsi dan isu manajemen laba mengalami perubahan dalam setiap periode. Perubahan isu manajemen laba dipengaruhi oleh peristiwa ekonomi dan keuangan global seperti munculnya kasus Enron dan WorldCom. Isu manajemen laba yang mendominasi yaitu terkait corporate governance dan discretionary accrual. Penelitian ini dapat digunakan sebagai landasan teoretis untuk meneliti isu yang berhubungan dengan manajemen laba.Keaslian/Kebaruan Penelitian: Penelitian ini penting untuk dilakukan karena belum terdapat literatur tentang analisis kata kunci manajemen laba dan perkembangannya menggunakan analisis bibliometrik berdasarkan basis data Scopus. Pemilihan basis data Scopus karena Scopus merupakan salah satu basis data literatur ilmiah terbesar di dunia yang dimiliki oleh Elsevier. Penelitian ini berkontribusi terhadap perkembangan literatur manajemen laba dengan analisis bibliometrik berdasarkan basis data Scopus.

DOES THE DISCLOSURE OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, ISLAMIC CORPORATE GOVERNANCE, PROFITABILITY, AND BANK SIZE AFFECT TAX AVOIDANCE IN ISLAMIC COMMERCIAL BANKS IN INDONESIA? Irgi Anggi Fahreza; Annisa Fithria
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3296

Abstract— This paper investigates the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), profitability, and bank size on tax avoidance in Islamic Commercial Banks in Indonesia. This paper introduces a novel perspective on the factors contributing to tax avoidance within Indonesia's Islamic finance framework. While the general notion of tax management is recognized, this study innovatively explores the intersection of Islamic principles, corporate governance, and tax practices, providing insights that have not been adequately explored in prior research. The study employs a panel data regression analysis, utilizing data from 13 Islamic Commercial Banks spanning 2017-2022, totaling 58 observations. This research approach enables an in-depth investigation into the relationships between ICSR disclosure, ICG, profitability, bank size, and tax avoidance. The empirical findings indicate that ICSR disclosure, the proportion of independent commissioners, and the audit committee positively influence tax avoidance practices. Conversely, the Sharia Supervisory Board and bank size negatively correlate with tax avoidance. Surprisingly, as measured by Return on Assets (ROA), profitability does not significantly impact tax avoidance decisions. This study underscores the intricate connections between Islamic corporate practices, governance structures, and tax avoidance strategies in Islamic Commercial Banks. The research highlights the significance of ICSR disclosure, corporate governance effectiveness, and the presence of religious oversight in shaping transparent and accountable tax practices. Furthermore, the research cautions against overreliance on profitability as a determinant of tax avoidance behaviors. Keywords: Bank Size; Islamic Corporate Governance, Profitability; Islamic Corporate Social Responsibility; Tax Avoidance

Accountability, Transparency, Managerial Attitude and Muzakki’s Trust: A Study on the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta Nada Shafiyyah; Annisa Fithria
At-Taqaddum Vol 15, No 2 (2023): At-Taqaddum
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v15i2.17815

Trust is an essential aspect to be fostered between muzakki (those who contribute zakat) and zakat amil institutions to optimize zakat collection. Accountability, financial report transparency, and managerial attitude are crucial for zakat amil institutions to enhance muzakki's trust. This research aims to examine the influence of accountability, financial report transparency, and managerial attitude on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. This study utilized nonprobability sampling with an incidental sampling approach. The data used were primary data collected through questionnaires distributed to 60 respondents who are muzakki contributing zakat to the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. The results of the research indicate that accountability, financial report transparency, and managerial attitude have a positive influence on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta

Does Profitability, Liquidity, Leverage, and Productivity Affect Sukuk Ratings? Evidence from Islamic Banks in Indonesia Sutriawati Sutriawati; Annisa Fithria
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 6 (2023): November-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20236pp632-642

ABSTRACT This study aimed to evaluate the impact of profitability, liquidity, leverage, and productivity on Sukuk ratings within the banking sector. The study focused on Islamic Commercial Banks and Islamic Business Units in Indonesia. A purposive sampling technique was employed to select a dataset of 80 observations from Islamic Commercial Banks and Islamic Business Units rated by PT. PEFINDO between 2015 and 2019. Secondary data for the study were gathered from financial reports on the official websites of the mentioned entities and Sukuk or bond ratings issued by PT. PEFINDO, accessible through its website. The analysis utilized multiple regression analysis. The research findings indicate that profitability, liquidity, and leverage negatively impact Sukuk ratings, whereas productivity does not show a significant influence. This study contributed a distinctive approach to comprehending Sukuk ratings by thoroughly analyzing four crucial independent variables, emphasizing the Indonesian banking sector. However, the study's generalizability is limited due to its restricted timeframe and reliance on secondary data. Keywords: Profitability, Liquidity, Leverage, Productivity, Sukuk Rating ABSTRAK Penelitian ini bertujuan untuk mengevaluasi dampak profitabilitas, likuiditas, leverage, dan produktivitas terhadap peringkat Sukuk dalam sektor perbankan, khusunya pada Bank Umum Syariah dan Unit Usaha Syariah di Indonesia. Teknik purposive sampling digunakan untuk memilih kumpulan data sebanyak 80 observasi dari Bank Umum Syariah dan Unit Usaha Syariah yang dinilai oleh PT. PEFINDO antara tahun 2015 dan 2019. Data sekunder untuk penelitian ini dikumpulkan dari laporan keuangan yang tersedia di situs resmi entitas yang disebutkan dan peringkat Sukuk atau obligasi yang dikeluarkan oleh PT. PEFINDO, yang dapat diakses melalui situs webnya. Analisis menggunakan analisis regresi berganda. Temuan penelitian menunjukkan bahwa profitabilitas, likuiditas, dan leverage berdampak negatif pada peringkat Sukuk, sementara produktivitas tidak menunjukkan pengaruh yang signifikan. Penelitian ini memberikan pendekatan yang khas dalam memahami peringkat Sukuk dengan menganalisis secara menyeluruh empat variabel independen penting, dengan menekankan sektor perbankan Indonesia. Namun, generalisabilitas penelitian ini terbatas karena batasan waktu yang terbatas dan ketergantungan pada data sekunder. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Produktivitas, Peringkat Sukuk

Investigating the Impact of Accountability, Religiosity, and Waqf Literacy on Community Interest in Cash Waqf Nurjanah, Suci; Fithria, Annisa
AL-ARBAH: Journal of Islamic Finance and Banking Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2024.6.1.20896

Purpose - According to Government Regulation Number 28 of 1977 Article 1 (1), waqf is a legal act by an individual or legal entity that separates a portion of their wealth in the form of land and dedicates it for worship purposes or other public interests in accordance with Islamic teachings. The potential for waqf in Indonesia is estimated to reach 180 trillion. In 2022, there was an increase amounting to 1.4 trillion rupiah compared to the proceeds from cash waqf from 2018 to 2021, which stood at 855 billion rupiah. This research aims to analyze the impact of accountability, religiosity, and waqf literacy on the cash waqf interest of the community.Method - A sample of 102 respondents was obtained using the convenience sampling technique. The data analysis technique in this study is multiple linear regression analysis.Result - This research yields findings indicating that accountability and religiosity positively and significantly influence the community's interest in participating in cash waqf. Conversely, waqf literacy exhibits an insignificant impact on the community's interest in engaging in cash waqf.Implication - This study uses information collected from muslim communities in Indonesia to assess their interest in cash waqf.Originality - This study provides insights into the significance of accountability disclosure by waqf institutions and the level of religiosity in influencing an individual's interest in engaging in waqf activities. The results of this research can serve as a foundation for academics, waqf institutions, and government entities to enhance waqf literacy among the public. This effort is crucial for the continued growth and optimization of waqf potential in Indonesia.

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