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Agus Alimuddin
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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
 18   19   20   21   22 
LIQUIDITY AND CREDIT RISK: A COMPARATIVE STUDY OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA Firdaus, Firdaus; Azlina, Nur; Fakhruddin, Imam; Riyaldi, Rino; Rosman, Romzie
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): 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.v7i1.8918

Abstract

Islamic banking is only a small choice for the majority of Indonesian Muslims numbering 229.62 million people or 87.2%. In contrast, the market share of Islamic banks is only 7.07%. Global banking conditions are rocked by the case of Silicon Valley Bank, which is one of the largest banks in the world, experiencing liquidity problems. This is inseparable from the fragility of the conventional banking system based on usury as an inherent obligation. This study analyzes the liquidity and credit risk comparison of Islamic and conventional banks in Indonesia. The sample in this study is 10 Islamic banks and the 10 largest conventional banks in terms of assets in the 2018-2022 period. Independent t-test is used to answer the problems in this study. Based on the results of independent t test show that there is no difference between the liquidity of Islamic and conventional banks. Likewise, NPF / NPL shows no difference between Islamic and conventional banks.
IMPACT OF TRANSPARENCY, ACCOUNTABILITY, AND MANAGEMENT QUALITY ON MUZAKKI INTEREST Rizqon, Abdul Latif; Husni, Indra Sholeh; Shuaibu, Muhammad Auwalu; Ahmed, Ishfaq; Muhammad, Atha Mahdi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): 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.v7i1.8736

Abstract

There is a gap between the expected outcome and the implementation of zakat, although Muslims in Indonesia have great potential to donate zakat. This study aims to examine the impact of transparency, accountability, and quality of zakat management on the interests of Muzaki. This study relied on primary data collected through questionnaires on the entire Muzaki population of 5,803 people. A sample of 140 Muzakis was selected using the non-probability sampling method. Research shows that transparency, accountability, and quality of management at BAZNAS influence the increase in interest in Muzaki. Partial accountability has a positive effect on Muzaki interest, and transparency, and management quality have a significant negative impact. Transparency is the connecting variable between accountability and management quality, emphasizing the considerable influence on the interests of Muzaki.
PLANNING AND MONITORING OPERATIONAL COSTS FOR PURCHASING GOODS Ritonga, Wardoni Hikman; Nasution, Yenni Samri Juliati; Anggraini, Tuti
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (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.v5i1.6307

Abstract

Planning and monitoring operational costs, including the costs of purchasing goods, are crucial for companies to achieve the goal of maximizing profit by minimizing costs. This study aims to understand and develop operational cost management practices, particularly in the context of goods purchasing, and to assess the effectiveness of planning and monitoring at PT UNEFECO. The research employs a descriptive method with a qualitative approach, utilizing observation, interviews, and document analysis. The results indicate that the planning and monitoring of operational costs for purchasing goods at PT UNEFECO have not reached the desired level of effectiveness. There are significant discrepancies between the planned and actual costs, despite the identification of some favorable variances. This suggests inaccuracies in cost estimation, a lack of effective control, or unexpected changes in market conditions. These findings highlight the need for improvements in planning and monitoring operational costs for purchasing goods at PT UNEFECO to reduce the gap between planned and actual budgets, enhance cost estimation accuracy, and improve operational control effectiveness.
FINANCIAL OPTIONS TRENDS: DIGGING THE REASONS BEHIND THE GROWTH OF CUSTOMER INTEREST IN SHARIA BANK INDONESIA Wati, Asiah; Rahmawati, Rahmawati; Malahayatie, Malahayatie; Lestari, Arum Fitri; Rehan, Muhammad
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): 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.v7i1.8530

Abstract

BSI is a Sharia Commercial Bank as a result of the merger of three banks, BRIS, BNIS, and Mandiri Syariah. After the merger, BSI's assets became larger, but it is necessary to examine the things that affect customers to save at BSI, because of the merger, knowledge, services, and IT used by BSI. This study aims to determine the influence of knowledge, mergers, services, and IT on the interest of becoming a BSI customer. This study is a quantitative research using primary data. The population in this study is the entire academic community of UIN Raden Mas Said Surakarta with a sample of 113 respondents. The data collection technique uses questionnaires. The results of this study show that knowledge has no effect on interest in becoming a BSI customer. However, mergers, services, and IT have a significant impact on interest in becoming a BSI customer.
THE WELFARE OF GRABBIKE DRIVERS WHO USE BPJS KETENAGAKERJAAN IN THE PERSPECTIVE OF MAQASHID AL SYARIAH Pratiwi, Eka Aprila; Anggraini, Tuti; Muhaisin, Ahmad
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (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.v5i1.6351

Abstract

The transportation services in Indonesia have undergone rapid changes in the past decade. However, the welfare of Grabbike drivers using BPJS Ketenagakerjaan in Medan remains an issue. This study aims to analyze the welfare of Grabbike drivers from the perspective of maqashid al syariah. The research method used is qualitative descriptive, focusing on the income of Grabbike and traditional ojek services in Medan, with several Grabbike passengers as subjects. Primary data was obtained through interviews with Grabbike drivers and customers in Medan, while secondary data was sourced from books and e-journals related to BPJS Ketenagakerjaan. Data collection techniques included observation, interviews, and literature review. The findings indicate that the welfare of Grabbike drivers using BPJS Ketenagakerjaan can be enhanced by meeting basic needs, reducing difficulties, and improving the quality of life. This aligns with maqashid al syariah, which emphasizes the welfare and well-being of all individuals.
PROFITABILITY DETERMINANTS OF INDONESIAN ISLAMIC BANKS: FINANCING TO DEPOSIT RATIO AND GOVERNANCE Wahyudi, Tri; Utami, Fiesty; Sabrina, Nur
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): 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.v7i2.9516

Abstract

This study aimed to thoroughly examine the impact of financing-to-deposit ratio (FDR) on profitability of Islamic commercial banks in Indonesia, with Good Corporate Governance (GCG) acting as an intervening variable. In order to achieve the objective, financial data spanning 2015 to 2019, collected from annual reports and financial statements of selected banks were analyzed. Accordingly, regression and mediation analyses were adopted to test the hypotheses. The results showed that FDR did not significantly affect profitability (measured by Return on Assets (ROA)). GCG was also observed to not efficiently mediate the relationship between FDR and ROA. These findings suggest that other factors may play a more substantial role in determining profitability of Islamic banks. The present study underscores the importance of adopting conservative financing strategies and enhancing corporate governance frameworks designed specifically in adherence to Sharia regulations. Essentially, the insights provide valuable recommendations for bank managers and policymakers to improve financial performance and ensure sustainable growth in Islamic banking sector.
SHARIA COMPLIANCE IMPLEMENTATION IN ISLAMIC BANKING: A STUDY ON BUILDING CUSTOMER CONFIDENCE Lahuri, Setiawan Bin; Prastyaningsih, Ika; Mahfudz, Akhmad Affandi; Ahmad, Rusyda Afifah; Muhammad, Izlawanie
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): 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.v7i2.7949

Abstract

The lack of customer trust in Islamic banks has led to in a persistently low market share of the Islamic financial market in Indonesia, which is currently below 5.33%. Therefore, this study aims to investigate the implementation of Sharia compliance in Indonesian Sharia Banks, with a particular emphasis on social performance. The qualitative methods and Analysis Network Process (ANP) were used to investigate this phenomenon, with data collected from banking compliance officers, staff, and Sharia compliance experts. The results of this study show that Bank Syariah Indonesia Solo Branch has successfully implemented Sharia compliance across 42 items comprising 6 indicators of the Islamic Social Reporting Index. This comprehensive method is evident in the bank's focus on operations, products, and employees, showing a holisitic commitment to Sharia compliance in Islamic banking.
Pengaruh Pendidikan Literasi Keuangan Terhadap Perencanaan Keuangan Siswa Sekolah Muslim Santitham, Thailand Selatan. Sofiyani, Putri; Saraswati, Henny; Hillalliyati, Najmi; Shumalee, Shakirin
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): 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.v7i2.8951

Abstract

This research aimed to examine the influence of financial literacy and behavior on students' financial planning at the Muslim Santitham Foundation School. Adopting a quantitative method, questionnaires were used as the primary data collection instrument. A total of 100 students from Matthayom levels 4 to 6 were purposively selected as the respondents. The results showed that financial literacy had a positive and significant impact on students' financial planning skills. In contrast, financial behavior, while showing a positive effect, did not significantly influence their planning. Despite financial literacy not being explicitly integrated into the school curriculum, the students demonstrated a satisfactory understanding of the basic principles of personal financial management. This research addressed a critical gap by exploring how financial literacy contributed to shaping planning among students, particularly within a cultural context where discussing financial matters was relatively new.
THE EFFECT OF GENDER DIFFERENCES, AUDIT FEES, AUDIT WORK EXPERIENCE, AND INDEPENDENCE ON AUDIT QUALITY Utama, Fikri Rizki; Islam, Maruful
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): 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.v7i2.9372

Abstract

Public accountants (APs) are required to maintain Audit Quality (KA) to produce financial statements (LK) that meet predetermined standards. Therefore, this study aims to determine the influence of gender differences, audit fees, audit work experience, and auditor independence on financial statements. The study procedures were carried out using a survey method, and the sample population was selected with convenience sampling by taking the condition of public accountants who work at KAP in Bandar Lampung City. Data were obtained using a questionnaire and then processed with the SPSS program. The results showed that audit work experience and auditor independence had a significant influence on KA. However, gender differences and audit fees had no significant effect.
DETERMINANTS OF SHARIA FINANCE INCLUSION IN THE STUDENT ENVIRONMENT Pinilih, Muliasari; Shaferi, Intan; Purwadi, Purwadi; Sejati, Maulita Nur; Sain, Juwita Anggraini
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): 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.v7i2.9418

Abstract

This study aimed to analyze the influence of financial literacy, technology, and self-efficacy on Islamic financial inclusion. The investigation further examined the differences in Islamic inclusion levels across different student groups. In order to achieve the stated objective, data was collected through the administration of a questionnaire to 174 students, after which an analysis was carried out using the t-test, F-test, and independent test differential approaches. The obtained results showed that financial literacy had a partial influence, while financial technology had no effect on Sharia financial inclusion. Accordingly, financial self-efficacy was observed to influence Islamic financial inclusion only in the business and management student group and not in the non-business and management group. It is also important to state that the analysis results did not show any difference in Islamic financial inclusion and financial literacy, but a difference was found between financial technology and financial self-efficacy of the two groups.

Page 20 of 22 | Total Record : 219

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