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FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN
Published by Universitas Muhammadiyah Metro
ISSN : 26212439     EISSN : 26212447     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fidusia adalah jurnal yang bertujuan untuk mempublikasikan artikel, hasil penelitian yang berkaitan dengan tema keuangan dan perbankan.
Arjuna Subject : -
Articles 117 Documents
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PENGARUH PERUBAHAN LABA AKUNTANSI , ARUS KAS OPERASI, ARUS KAS INVESTASI DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM Ardiansyah Japlani
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 3, No 2 (2020): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.514

Abstract

Penelitian ini bertujuan untuk menganalisis (1) pengaruh perubahan laba akuntansi, (2) pengaruh perubahan arus kas operasi, (3) pengaruh perubahan arus kas investasi, dan (4) pengaruh arus kas pendanaan terhadap return saham pada perusahaan manufaktur di Bursa Efek Indonesia periode 2016-2018. Teknik pemilihan sampel yang digunakan yaitu purposive sampling.Penelitian ini merupakan penelitian yang menggunakan teknik pendekatan kuantitatif. Data dalam penelitian ini dianalisis  menggunakan bantuan program SPSS 22 dengan pengujian analisis regresi linear berganda. Hasil penelitian menunjukan bahwa perubahan laba akuntansi, perubahan arus kas operasi, dan perubahan arus kas investasi berpengaruh positif terhadap return saham sedangkan perubahan arus kas pendanaan tidak berpengaruh terhadap return saham. This study aims to analyze (1) the effect of changes in profitability, (2) the effect of changes in operating cash flow, (3) the effect of changes in investment cash flow, and (4) the effect of funding cash flows on stock returns on manufacturing companies in the Indonesia Stock Exchange in the period  of 2016-2018. The sample selection technique used is purposive sampling. This research is a research that uses quantitative approach. The data in this study were analyzed by using SPSS 22 program with multiple linear regression analysis testing. The results show that changes in accounting profits, changes in operating cash flow, and changes in investment cash flows have a positive effect on stock returns while changes in funding cash flows do not affect stock returns.
ANALISIS LAJU PERTUMBUHAN, EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN DALAM PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA METRO Elli Fitriyani; Nedi Hendri; Karnila Ali
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 1 (2021): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i1.599

Abstract

 The Indonesian government enforces a regional autonomy policy with the aim of making it easier for local governments to regulate their regional affairs independently. Metro City is one of the regions that implements its regional policy. One of the biggest potentials that Metro City has in financing regional expenditures comes from local taxes which are expected to be able to provide the largest contribution to Regional Original Revenue.This study aims to determine the rate of growth, the level of effectiveness of hotel and restaurant taxes and their contribution to local revenue in Metro City. This research uses a descriptive qualitative approach. Data obtained by conducting interviews, literature review and documentation. The data analysis technique uses growth rate analysis, effectiveness analysis, and contribution analysis. Based on the research results, the average hotel tax growth rate from 2016-2020 is said to be unsuccessful, while for restaurant tax it is said to be less successful. The average hotel and restaurant tax effectiveness in 2016-2020 with very effective criteria, and for the average level of hotel and restaurant tax contribution to PAD from 2016-2020 with very less contributing criteria.Keywords: Hotel Tax, Restaurant Tax, Regional Original Revenue. 
Comparative Analysis of Potential Halal Product Exports of Indonesia in ASEAN + 3 Countries Indanazulfa Qurrota A'yun
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 1 (2021): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i1.600

Abstract

This study aims to examine the comparison of potential halal product exports in several ASEAN countries and several Islamic countries outside ASEAN. Commodities used in this study consisted of meat, coffee, dairy products, sugar, cereals and fruits. To support the purpose of this study, the data used were sourced from the UN Comtrade with a research period from 2009 to 2019. The countries sampled in this study consisted of Indonesia, Thailand, Singapore, the Philippines, Brunei Darussalam, Malaysia, Turkey, Saudi Arabia, and India. This study found that Indonesia has an advantage in terms of coffee commodity. This can be seen from the RCA value of 4.29. Meanwhile, for the commodities of fruits and nuts, Indonesia had the smallest specialization index value, namely 0.95. Indonesia's strongest competitors in ASEAN are Malaysia and Thailand for commodity sugar products and dairy products. However, when analyzed by including India, Turkey and Saudi Arabia, it shows that India is the strongest competitor and controls market share. Furthermore, when compared to ASEAN countries, Indonesia's commodity exports still dominate the market share compared to the Philippines and Brunei Darussalam. It can be concluded that Indonesia's export products still have the ability to compete and have a high market share in ASEAN +3. If Indonesia intensively provides the halal label, this will not only increase exports but also to meet the needs of Indonesian citizens who are predominantly Muslim.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA PENGELUARAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KOTA METRO Karnila Ali; Fitriani Fitriani
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 5, No 1 (2022): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.528

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Sumber Daya Manusia, Pendidikan Dan Pelatihan, Disiplin Kerja dan Ketersediaan Fasilitas Terhadap Ketepatan Waktu Penyampaian Laporan Pertanggungawaban Bendahara Pengeluaran Di Satuan Kerja Perangkat Daerah Kota Metro. Populasi dalam penelitian ini adalah Satuan Kerja Perangkat Daerah (SKPD) Kota Metro. Sampel penelitian ini diperoleh dari Bendahara Pengeluaran, Bendahara Pembantu Pengeluaran dan PPK SKPD, maka didapat  responden sebanyak 30 orang responden. Data dikumpulkan dengan menyebarkan langsung kuisioner kepada responden yang bersangkutan. Teknis analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS 20. Hasil penelitian menunjukkan bahwa Sumber Daya Manusia tidak berpengaruh Positif terhadap Ketepatan Waktu Penyampaian Laporan Pertanggungjawaban Bendahara Pengeluaran. Sedangkan Pendidikan dan Pelatihan, Disiplin Kerja serta Ketersediaan Fasilitas Berpengaruh Positif Terhadap Ketepatan Waktu Penyampaian Laporan Pertanggungjawaban Bendahara Pengeluaran Satuan Kerja Perangkat Daerah (SKPD) Kota Metro.  The purpose of this study was to analyze the influence of Human Resources, Education and Training, Work Discipline and Availability of Facilities on the Timeliness of Delivering Accountability Reports of Expenditure Treasurers in Metro City Regional Work Units. The population in this study is the Metro City Regional Work Unit (SKPD). The sample of this research was obtained from the Expenditure Treasurer, the Assistant Treasurer of Expenditure and the PPK SKPD, so that the respondents were 30 respondents. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 20. The results showed that Human Resources did not have a positive effect on the Timeliness of Submitting the Accountability Treasury Report. Meanwhile, Education and Training, Work Discipline and Availability of Facilities Have a Positive Effect on the Timeliness of Submitting Accountability Reports for the Expenditure of the Regional Work Units (SKPD) of Metro City.
RISIKO DAN PENGEMBALIAN HASIL PADA INVESTASI DEPOSITO MUDHARABAH BANK SYARIAH Nur Wahyu Ningsih; Karnila Ali
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 1 (2021): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i1.589

Abstract

The research objective is to determine the risk of mudharabah deposit investment in Islamic banking measured by the VaR approach and to determine the rate of return on bank investment using mudharabah bank deposit funds measured by the RAROC approach. This type of research is a quantitative study and uses the VaR and RAROC measurement techniques. It is indicated that long-term investment using mudharabah deposits is more risky than short-term investments, this is indicated by the level of change in monthly returns that fluctuates significantly. But customers prefer long-term investments in mudharabah deposits marked by the amount of 12-month deposit funds that reach 35.63% of the total mudharabah deposit funds managed by the bank. This indicates that the customer chooses a long-term risk in order to get the maximum benefit. Risk Adjusted Return On Capital (RAROC) analysis describes the level of income earned by Islamic banks that has been adjusted to the risks that will occur, this shows that the income earned by the bank has not been able to cover the possible potential losses that will occur. The RAROC result shows the following figures for each year 20, -19, -4. The RAR value shows a positive overall number, which indicates that the bank is considered capable of controlling risks that can erode bank capital.
GREEN BANKING TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Nur Wahyu Ningsih; Hanif Hanif; Fatullah Iqbal
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 3, No 2 (2020): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.532

Abstract

Islamic commercial banks are sharia banks which in their activities provide services in payment traffic. Islamic commercial banks can act as foreign exchange banks and non-foreign exchange banks. Foreign exchange banks are banks that can carry out overseas transactions or those related to foreign currencies as a whole such as overseas transfers, overseas collections, opening letters of credit and so on. The research objective is to determine that green banking affects the profitability of Islamic Commercial Banks in Indonesia and the concept of green banking from an Islamic perspective. This type of research is quantitative with a statistical descriptive approach. The research methodology used in this research is the method of documentation and literature study. The data used in this study are secondary data, namely the annual reports of Islamic Commercial Banks for the period 2015-2018. The dependent variable in this study is Net Profit Margin (NPM). While the independent variable is Green banking indicators. The data analysis method used is simple linear regression, coefficient of determination (R2), and hypothesis testing, namely the partial test (Y), the data processing used is the SPSS 21 program. The results show that green banking has a positive effect on the profitability of Islamic Commercial Banks in Indonesia. . From an Islamic perspective, all Green Banking indicators are in accordance with an Islamic perspective as well as reinforcing arguments about protecting nature and preventing natural damage.
ANALISIS KELAYAKAN INVESTASI PADA SAHAM-SAHAM PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Mahdaleni Mahdaleni; Febriyanto Febriyanto; Sri Retnaning Rahayu
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 3, No 2 (2020): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.515

Abstract

Tujuan dilakukannya penelitian ini adalah: (1). Untuk mengetahui apakah layak membeli saham emiten bidang Pertanian yang terdaftar di Bursa Efek Indonesia (BEI) sebagai sarana investasi jika dihitung dengan metode Capital Asset Pricing Model (CAPM) Periode Tahun 2016-2018 dan (2).Untuk mengetahui tingkat pengembalian saham dan risiko dengan menggunakan Metode Capital Asset Pricing Model (CAPM) dalam menentukan keputusan investasi pada saham emiten bidang Pertanian yang terdaftar di BEI periode 2016-2018.Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga terpilih sampel sebanyak 14 perusahaan yang kesemuanya merupakan perusahaan pertanian utama. Hasil penelitian ini menunjukkan bahwa: Berdasarkan analisis data terdapat hubungan non linear antara risiko sistematis (beta) dengan tingkat pengembalian saham yang diharapkan [E(Ri)]. Saham-saham tersebut memiliki nilai Ri lebih besar daripada E(Ri) atau [Ri > E(Ri)]. Keputusan investasi yang harus diambil oleh investor adalah membeli saham tersebut. Sedangkan 11 saham perusahaan yang termasuk dalam kategori saham tidak layak yaitu saham ANJT, BISI, DSFI, DSNG,BWPT, GZCO, JAWA, LSIP, SIMP, SGRO, dan SSMS. Saham-saham tersebut memiliki nilai Ri lebih kecil daripada E(Ri) atau [Ri <E(Ri)]. Keputusan investasi yang harus diambil oleh investor adalah menjual saham tersebut sebelum harga turun.Kata kunci: Metode CAPM, beta, Indeks Harga Saham Gabungan, Emiten.
PARTISIPASI PENYUSUNAN ANGGARAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL BANK SYARIAH Rosydalina Putri
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 1 (2021): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i1.593

Abstract

This study intends to obtain empirical evidence of the effect of budgeting participation and work motivation on managerial performance. The study was implemented in all Islamic Commercial Banks in Bandar Lampung in 2020. Data was collected by questionnaire sent to the leaders and employees that are directly related to expenditures and the determination of operational costs at Islamic Commercial Banks in Bandar Lampung. Of the 68 questionnaires distributed, there were 46 questionnaires that were returned or received with a 67,64% response rate. The data obtained were processed using The 3th version SmartPLS software with test results on the parameter coefficient between participation in budgeting and managerial performance. There was a positive effect with a t-statistic value of 3.981 and significant at 0.05. The second test result on the parameter coefficient between work motivation and managerial performance has a positive effect with a t-statistic value of 22.051 with a significant level of 0.05. The conclusion from this study states that budgetary participation and motivation to work together have an influence in determining managerial performance in Islamic banking in Bandar Lampung.
PENGARUH PENGETAHUAN ETIKA & RELIGIUSITAS ISLAM TERHADAP PENGGUNAAN PEER TO PEER LENDING BERBASIS SYARIAH Dewi Kusuma Wardani; Anita Primastiwi; Agung Sulistio
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 3, No 2 (2020): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.529

Abstract

Saat ini, era industri 4.0 banyak para pengusaha yang mengembangkan usahanya dalam bentuk inovasi ke teknologi, tak terkecuali dalam bidang bisnis keuangan, baik kuangan konvensional maupun keuangan syariah. Terdapat dua faktor yang dapat mempengaruhi keputusan dalam pemilihan layanan keuangan syariah, diantaranya pengetahuan etika dan religiusitas Islam. Penelitain ini bertujuan untuk mengetahui apakah terdapat pengaruh yang signifikan antara pengetahuan etika dan religiusitas Islam terhadap penggunaan peer to peer lending berbasis syariah pada mahsasiswa yang berstudi di Yogyakarta. Penelitian ini merupakan penelitian kuantitatif yaitu prosedur penelitian yang menghasilkan data deskriptif berdasarkan hasil analisis kuantitatif terhadap variabel penelitian yaitu pengetahuan etika dan religiusitas Islam terhadap penggunaan peer to peer lending berbasis syariah. sampel dalam penelitian ini adalah mahasiswa yang sedang menempuh studi di Yogyakarta dengan jumlah sampel yang digunakan sebanyak 131 responden yang didapatkan melalui google form dan diolah menggunakan alat bantu IBM SPSS versi 20. Hasil penelitian ini menunjukkan 1) pengetahuan etika berpengaruh secara signifikan terhadap pengunaan peer to peer lendning berbasis syariah, 2) religiusitas Islam berpengaruh secara signifikan terhadap pengunaan peer to peer lendning berbasis syariah.
PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABLITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Pada SKPD Kabupaten Lampung Timur) FIKA MUDRIKAH; KARNILA ALI
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 3, No 2 (2020): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.535

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Implementasi Standar Akuntansi Pemerintah dan Kualitas Laporan Keuangan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Komitmen Organisasi sebagai variable moderasi (studi kasus pada SKPD Kabupaten Lampung Timur). Populasi dalam penelitian ini adalah SKPD Kedinasan Kabupaten Lampung Timur yang berjumlah 17 Dinas. Teknik pengambilan sampel menggunakan metode purposive sampling untuk dinas atau organisasi pada Pemerintah Daerah yang bertanggung jawab kepada Kepala Daerah dalam rangka penyelenggaraan pemerintahan di daerah, sampel penelitian ini berjumlah 9 Dinas dengan jumlah responden 55. Penelitian ini menggunakan pendekatan kuantitatif. Data dianalisis menggunakan SPSS versi 20. Model analisis data yang digunakan adalah persamaan regresi  linier sederha dan uji interaksi. Hasil penelitian ini menunjukan bahwa (1) implementasi standar akuntansi pemerintah tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, (2) kualitas laporan keuangan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah (3) komitmen organisasi sebagai variable moderasi dapat menghubungkan antara  implementasi standar akuntansi pemerintah dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah.The purpose of this study was to determine the effect of implementation of government accounting standards and quality of financial reports on accountability of performance of government agencies with organizational commitment as a moderating variable (case study on SKPD of East Lampung Regency). The population in this study was the SKPD Departments in East Lampung Regency, totaling 17 Departments. The sampling technique uses a purposive sampling method for the service or organization at the Regional Government responsible to the Regional Head in the context of administering the government in the region. The sample of this research is 9 Departments.  Data analysis models used are simple linear regression equations and interaction tests. The results of this study indicate that the implementation of government accounting standards does not affect the accountability of the performance of government agencies, while the quality of financial statements affect the performance of government agencies. Organizational commitment as a moderating variable can link between the implementation of government accounting standards and the quality of financial statements with the accountability of the performance of government agencies.

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