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FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Published by Institut Agama Islam Negeri Metro Lampung
ISSN : 26214636     EISSN : 26214644     DOI : https://doi.org/10.32332/finansia
Core Subject : Economy,
Economics, Econometrics & Finance
Finansia: Jurnal Akuntansi dan Perbankan Syariah (JAPS) diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Jurnal Finansia diterbitkan dua kali dalam satu tahun pada bulan Maret dan September.
Arjuna Subject : -
Articles 219 Documents
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PENGARUH ASET PRODUKTIF, PEMBIAYAAN BERMASALAH DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN KECUKUPAN MODAL SEBAGAI VARIABEL MODERASI Elsa Fadilah; Suryani Suryani; Fitri Raya
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 2 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i2.7581

Abstract

Increased productive assets, healthy FDR, and suppressed NPFs do not increase the Bank's profitability. The purpose of this study is to test and analyze the effect of productive assets, NPF, and FDR on profitability with CAR as a moderation variable. The data collection method is carried out by accessing financial statements through the official website. The data is processed with SPSS 25 tools. The analysis used includes classical assumption tests, multiple linear regression tests and MRA tests. Productive assets, NPF and FDR have a partial effect on profitability. Similar results are obtained with the f test which states that productive assets, NPF and FDR have a simultaneous effect on profitability. The moderation test interprets that CAR is unable to moderate the effect of productive assets, NPF and FDR on profitability.
MD&A ON SHARIA STOCK EXISTENCE Nur Wahyu Ningsih; Ridwansyah Ridwansyah; Ahmad Zuliansyah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v2i2.1656

Abstract

This study aims to provide empirical evidence regarding stock returns as the impact of Management's Discussion and Analysis disclosure on companies listed in the Jakarta Islamic Index, Indonesia Stock Exchange, in the 2015-2017 period. The motivation behind this research is the absence of research in Indonesia which studies the presentation of MD & A which influences investors' decisions to invest in companies listed in the Jakarta Islamic Index, seen from the company's stock returns. This study used 63 samples. The hypothesis in this study was tested using a partial correlation of simple linear regression. The results showed that there is a positive relationship between MD & A disclosure of stock returns. From the results presented, it is expected that companies listed in the Jakarta Islamic Index can disclose MD & A fully and openly so that they can attract investors to invest. With the increase in stock returns to the value of the company, the existence of Islamic stocks can be increased. Therefore, Indonesia is expected not only to become a large market and place for the Muslim population but also to empower its people through the halal industry including the existence of Islamic stocks in Indonesia.
PENGARUH THIRD PARTY FINANCING, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET DENGAN ISLAMIC INCOME RATIO SEBAGAI VARIABEL MODERASI Husna, Nurul; Imsar, Imsar
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 2 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i2.7794

Abstract

Research to determine the effect of TPF, FDR, and NPF on ROA with IsIR as a moderating variable .This research uses a quantitative approach. The research population is the financial reports of Islamic banks registered with the financial services authority and the sample chosen is the financial statements of Islamic banks in 2015-2021. The data analysis technique used is multiple linear regression analysis. The results of this research show that directly the Adjusted R Square (R2) value is 0.311 or 31.1%. In the Ttest, there is no significant or partial influence between TPF ROA. There is a significant and partial influence of FDR and NPF on ROA. Then in the Ftest it was discovered that TPF, FDR, and NPF had a big impact on ROA. Then in the moderate regression test it was discovered that TPF did not have a moderate effect on ROA, and FDR and NPF had a moderate effect on ROA. Future researchers are expected to be able to develop research related to other islamic bank financial reports.
Penerapan Pembiayaan Murabahah pada Kantor Kas BMT Dana Barokah Muntilan Kabupaten Magelang Dian Junitasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i2.2243

Abstract

Penelitian ini bertujuan untuk mengetahui procedure pembiayaan murabahah dan penerapan pembiayaan murabahah pada BMT Dana Barokah. Dalam melakukan penelitian ini penulis memilih subyek pada kantor kas BMT Dana Barokah Muntilan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan melakukan wawancara langsung dengan nasabah dan karyawan BMT. Hasil studi yang penulis dapatkan dari penelitian ini adalah procedure dalam pengajuan pembiayaan murabahah melalui tiga tahap yaitu memenuhi persyaratan sebagai pemohon, selanjutnya coordinator pembiayaan mengumpulkan berkas yang diajukan oleh pemohon berfungsi untuk melakukan survey, kemudian koordinator pembiayaan melakukan analisa dari hasil survey terhadap calon nasabah jika layak kemudian dilakukan pencairan dana. Penerapan pembiayaan murabahah pada BMT Dana Barokah yaitu Dalam penerapan pembiayaan murabahah didasarkan pada dua elemen pokok yaitu harga beli serta tambahan biaya keuntungan sesuai dengan kesepakatan. Beberapa karakteristik pembiayaan murabahah yaitu nasabah harus mengetahui tentang biaya-biaya yang terkait seperti biaya administrasi dan harga pokok barang beserta tambahan keuntungan yang ditetapkan dengan presentase dari total harga. Barang yang dijual adalah barang yang halal dan barang kebutuhan nasabah yang dibayar dengan uang, barang yang diperjualbelikan sesuai kebutuhan nasabah harus dimiliki penjual dan mampu menyerahkan kepada pembeli. Pembayaran dapat dilakukan dengan angsuran atau tunai dengan jatuh tempo sesuai dengan kesepakatan yang telak dibuat antara pihak BMT dan Nasabah.
ANALISIS RASIO SOLVABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI JII70 Faizah, Iva; Tahir, Muhammad
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 2 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i2.6478

Abstract

The increase in company debt will be inversely proportional to the increase in profits, the higher the company's debt, the lower the profit obtained, but the increase in debt is precisely in line with the increase in profits. This article looks at the development of financial performance of Islamic financial institutions that become public companies using solvency ratio measurement indicators. Quantitative methods with secondary data in the form of financial statements that are the main data source. Data analysis shows that the level of financial solvency shows good conditions at 35%. BTPN Syariah showed poor condition because the ratio was above the industry standard of 35%. The implication for other similar banks is that it is important to maintain the stability of solvency ratios to remain below industry standards to prevent companies from the risk of default in paying debt.
FAKTOR-FAKTOR YANG MEMPENGARUHI LITERASI FINANSIAL MAHASISWA M Irfan nurhab
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 2 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v1i2.1394

Abstract

Salah satu kecerdasan yang harus dimiliki oleh manusia modern adalah kecerdasan finansial, yaitu kecerdasan dalam mengelola aset keuangan pribadi. Mahasiswa umumnya memiliki kebebasan yang lebih besar untuk membuat keputusan pribadi dalam hal keuangan. Namun, fenomena yang ada saat ini tidak mencerminkan mahasiswa memiliki tingkat literasi finansial yang baik. Mahasiswa perlu bekali pengetahuan dan keahlian dibidang keuangan serta diajarkan cara pengelolaan keuangan yang benar sehingga mahasiswa dapat memanfaatkan dengan maksimal uang yang dimilikinyaPenelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi literasi finansial mahasiswa IAIN Metro. Metode yang digunakan dalam penelitian ini ialah dengan cara mendatangi secara langsung responden yang menjadi sampel dalam penelitian untuk mendapatkan data primer.Teknik pengambilan sampel pada penelitian ini menggunakan teknik proportionate random samplingdengan teknik pengumpulan data menggunakan teknik penyebaran kuesioner. Analisis faktor terhadap 17 variabel indikator menghasilkan 5 faktor pembentuk, yaitu : 1) Faktor Manajemen, 2) Faktor Pendapatan, 3) Faktor Penganggaran, 4) Faktor Pendidikan, dan 5) Faktor Perencanaan.
PENGARUH RETURN ON EQUITY, RETURN ON ASSET DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Sofiah Br Sinaga; Argo Putra Prima
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 2 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i2.2854

Abstract

The life of the Covid-19 Pandemic is a precious lesson for the network to spend money on fending off an unsure financial disaster withinside the future. One such funding is the sale and buy of stocks withinside the capital market. The motive of this take a look at is to peer the Return On Equity (ROE), Return On Assets (ROA) and enterprise length partly and concurrently to the enterprise price of the patron items enterprise sector. The studies approach of secondary statistics evaluation of the monetary statements of businesses indexed at the IDX from 2015-2019 the populace may be 60 populations and 34 samples of non-chance purposive sampling in order that one hundred seventy obtained. desk 1.97756 and chance (Sig.) of 0.756> 0.05 in order that H1 is rejected, ROA has no impact on organization price with a importance price of t remember 0.476> 0.05 and a chance price of 0.941 t desk 1.98447 in order that H3 is accepted. Simultaneously a substantial impact on organization price with an F calculated price of 21.067> 2, 66 from F desk and a importance price of 0.000
WHAT MOST INFLUENCES ON MUDHARABAH DEPOSIT IN INDONESIAN ISLAMIC COMMERCIAL BANKS? Lilis Renfiana
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i02.5379

Abstract

Public interest in investing their funds as a third party is a factor that plays an important role in the development of Islamic banks in Indonesia. One of them is mudharabah deposits. Mudharabah deposits are one of the third party fund raising products at Islamic banks which have the largest amount of funds compared to other fund raising products. This study aims to determine the factors that affect the level of deposits at Islamic Commercial Banks in Indonesia in the 2011-2020 period. This study uses secondary data in the form of BUS financial statements published on the Bank Indonesia website. The sample in this study is 6 BUS which publish their financial statements to BI in the 2011-2020 period. The analysis in this study uses multiple linear regression analysis. The results of this study indicate that the variable amount of profit sharing for Islamic banks has a significant effect on mudharabah deposits. Variables Inflation and Interest Rates have no significant effect on mudharabah deposits.
Penentu Struktur Modal: Bukti dari Perusahaan Syariah di Indonesia Habibur Rachman Nur
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i2.2099

Abstract

Abstract: Capital structure decisions are one of the most important issues in financial management that can contribute to maximizing corporate value. Likewise, capital structure decisions affect capital costs and capital budgeting decisions. The purpose of this study is to examine the effect of selected variables on leverage in accordance with the empirical investigation of Özde Öztekin, most determinants of companies, industries, and macroeconomics are company size, tangibility, industrial leverage, profit, and inflation that connect structure theory capital based on corporate financing in sharia companies in Indonesia using multiple regression analysis. Samples used from companies that consistently registered in the Jakarta Islamic Index (JII) during the period 2016 to 2018 were 18 companies. The results show that industrial leverage variable has a significant positive relationship with leverage in accordance with the trade off theory, the greater the industry leverage, the higher the debt financing. And there is a significant inverse relationship between earnings and leverage based on the pecking order theory, the more profits a company gets the less debt it uses Keywords: Capital structure, Sharia Companies, Jakarta Islamic Index, Indonesia.
THE CONCEPT OF CRYPTOCURRENCY IN ISLAM Achmad Fajaruddin; Dimas Fahmi Azizy; M. Ridhauli Pasha Parojai; Indra Sholeh Husni; Muhamad Kharis Tambusai
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i1.6524

Abstract

Digital money obtained by converting physical money into digital is often used in electronic transactions. However, modern technology has also produced virtual currencies, known as cryptocurrencies. Bitcoin and other cryptocurrencies are unregulated and have not received official approval by Indonesian law. Research to know and analyze the concept of crypto according to Islam. With the method of literature review combined with bibliometric analysis. Data was collected using Publish or Perish (PoP) software from the Google Scholar database. Table 1 shows the number of author citations for works discussing cryptocurrencies and Islamic studies. Based on search results obtained by PoP software. The number of citations from authors who have more than 10 citations is calculated from the total number of authors. Use keywords as a foundation. Nine clusters were found as a result of keyword mapping: red, blue, yellow, green, purple, orange, brown, and pink.

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