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FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

FINANSIA
Website

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 215 Documents

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Peran Pajak sebagai Instrumen Kebijakan Fiskal dalam Mengantisipasi Krisis Ekonomi pada Masa Pandemi Covid-19 Fauziah Aqmarina; Imahda Khoiri Furqon
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

Abstract Tax is one of the fiscal policy instruments that affect the economic development of a country. The purpose of research is to analyze the role of taxes as a fiscal policy instrument in anticipating the economis crisis during the pandemic covid-19. This research method uses a qualitative research method with a descriptive type of approuch used to describe in depth the role of taxes as a fiscal policy instrument in national taxation praxis during the covid-19 period. The result of this research show that taxes play a role as a fiscal policy instrument with a combination of regular functions and economic stabilization to maintain conditions of contraction and relaxation of the national economy which has flexibility for sustainable state revenues; distribution for public welfare while maintaining the stabilization of economic growth that supports national development is one of the determining factors for the success of fiscal policy in increasing investment competitiveness and anticipating a weakening of the global economy. Keywords: Tax, Fiscal Policy, Economy Crysis, Covid-19

Pengaruh Likuiditas, Solvabilitas dan Profitabilitas terhadap Harga Saham di Bursa Efek Indonesiaa Morina Tarigan Sibro; Agus Defri Yando
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

The percentage rate of the client items area withinside the remaining five years has increased. The cause of this examine became to decide the impact of liquidity, solvency and profitability on inventory costs. The approach used on this studies is secondary records evaluation of the economic statements of businesses indexed at the Indonesia Stock Exchange from 2015-2019 with the aid of using figuring out non-chance purposive sampling the use of exclusion standards which will acquire 60 populations and 28 samples which will acquire a hundred and forty economic document records. The effects of the partial evaluation display that liquidity has no big impact on inventory costs with a tcount of 0.305 0.05, solvency has a big impact on inventory costs with a fee of tcount 2.398> t desk 1, 97756 and chance (Sig.) Of 0.018 <0> t desk 1.97756 and a chance (Sig.) Of 0.012 <0> 2.sixty seven from the F desk and a importance fee of 0.007

Pola-Pola Sosialisasi Perbankan Syariah Melalui Masjid Soritua Ahmad Ramdani Harahap; Dadang Irsyamuddin; Muhammad Ulul Azmi
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

Islamic banking is a banking that holds firm commitments to the principles of sharia in all its activities. However, there are still many people who think that there is no difference between the Islamic banking and conventional banking. This study aims to determine the pattern of sharia banking socialization through mosques in Jogyakarta. This study used qualitative research methods. The results of this study indicate that the mosque is a good place to explain the understanding of Islamic economics, especially the use of Islamic banking to the public. This is because the mosque is the main center of worship for all Muslims. In addition, it is necessary to have innovations and creations from academics and practitioners to jointly introduce Islamic banking to the public through ways that are easily accepted by the public so that the public has a good understanding and understanding of the nature of Islamic economics and the use of Islamic banking.

Implementasi Pendekatan Shari'a Compliant Assets Pricing Model dalam Pembentukan Portofolio Optimal Saham Syariah Amalia Ratna Sari; Ernie Hendrawaty; Ahmad Faisol
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Instrumen investasi pasti memiliki risiko yang menjadi pertimbangan bagi para investor. Sedangkan untuk menganalisis risiko yang ada para investor masih memiliki kemampuan yang relatif terbatas. Hal ini bisa mempengaruhi investor untuk mengambil keputusan dalam berinvestasi. Penelitian ini bertujuan untuk mengetahui komposisi portofolio optimal saham dan besarnya proporsi dana pada masing-masing saham menggunakan pendekatan Shari’a Compliant Assets Pricing Model yaitu mengganti risk free dengan SBIS (Serifikat Bank Indonesia Syariah). Penelitian ini memiliki populasi sebanyak 17 saham yang tergabung dalam JII 30 secara berturut-turut pada tahun 2016−2018. Hasil penelitian menunjukkan terdapat 9 saham yang masuk dalam portofolio optimal serta proporsi dana yang terbentuk yaitu: ICBP sebesar 21,30%, ADRO sebesar 15,67%, ASII sebesar 12,73%, UNTR sebesar 12,35%, INCO sebesar 10,95%, INDF sebesar 10,79%, UNVR sebesar 8,562%, TLKM sebesar 7,354%, dan KLBF sebesar 0,294%,

PENENTUAN ASPEK LOKASI PADA ANAL Northa Idaman; Lella Anita; Muhammad Iqbal Fasa
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Penelitian ini bertujuan untuk menganalisis beberapa alternatif lokasi kecamatan di Kabupaten Cirebon yang akan dipilih sebagai lokasi pendirian rumah sakit kelas C. Penelitian menggunakan pendekatan kualitatif dan kuantitatif. Pendekatan kualitatif dilakukan untuk mendeskripsikan kondisi di lapangan, sedangkan pendekatan kuantitatif dilakukan melalui uji kepakaran dengan metode pembobotan dan peratingan terhadap alternatif lokasi kecamatan, yaitu Palimanan, Plumbon dan Karangsembung. Hasil peneltian menunjukkan bahwa stakeholders kunci, yaitu Dinas Kesehatan Kabupaten Cirebon merekomendasikan pembangunan rumah sakit di wilayah timur Kabupaten Cirebon. Hasil analisis kepakaran menunjukkan bahwa Kecamatan Karangsembung merupakan lokasi yang tepat untuk dibangun rumah sakit kelas C.

Faktor-faktor yang Mempengaruhi struktur Modal Kiki Nurhalimah; Yuli Chomsatu
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

Abstract: : Capital structure is a complex financial decision because it is related to other financial decision variables. This research aims to find out the factors that influence the capital structure. The population in this research is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was chosen from the purposive sampling method and obtained a sample of 8 pharmaceutical companies. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 21. The results of this study indicate that liquidity, business risk, company growth influence the company's capital structure. While profitability, company size, sales growth and asset structure have no effect on capital structure. The results of this research are expected to be a material consideration for company management in deciding policies on capital structure and providing information on users of financial statements for consideration of investment decisions.

Analisis Strategi Pemasaran Bank Syari'ah Berbasis Digital FINTECH terhadap Pelayanan Nasabah Bank Muamalat KCP Metro Tri Imelda; Nurul Mahmudah; Liberty Liberty
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

Digital fintech service is a financial service innovation that uses or utilizes digital technology. Bank Muamalat KCP Metro as one of the banks that already provides digital fintech-based services, namely virtual account services, cash management system, internet banking, m-banking (M-DIN), and ATMs. The need for implementing a marketing strategy that builds customer satisfaction and trust in the service. This study aims to determine the Marketing Strategy of Bank Muamalat KCP Metro Based on Digital Fintech for Customer Service. This type of research is field research at Bank Muamalat KCP Metro. This research is descriptive qualitative. Data collection was carried out using interviews and documentation. The data sources used were primary sources through interviews with sub-branch managers, customer service, and customers of Bank Muamalat KCP Metro, while secondary sources were obtained from documentation or literature study to complement the primary data. Based on the research that has been done, it is known that Bank Muamalat KCP Metro has used several shari'ah marketing indicators, where the bank implements several components and the 7P marketing mix. The most dominant marketing strategy as a bank's existence is Promotion. Value marketing is created because of the brand, service, and process. Bank Muamalat KCP Metro is also inseparable from the three main principles of syari'ah marketing, namely devotion, simplicity and virtue. This principle is most dominantly applied by the marketing of Bank Muamalat KCP Metro, namely the Principle of Ketaqwaan. Bank Muamalat KCP Metro also needs to evaluate or improve marketing strategies related to digital fintech services, it needs continuous introduction efforts to use the system effectively and efficiently because there are still customers who do not recognize Muamalat's digital fintech services, especially virtual accounts, cash management systems, internet banking.

PENGARUH ADOPSI INTERNASIONAL FINANCIAL REPORTING STANDARD (IFRS), LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA Fanni Monada Essa Putri; Immawan Azhar Ben Atasoge; Imam Asrofi; Avita Avita
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

Abstract: The purpose of this study is to explain the effect of international financial reporting standards adoption, leverage, profitability on profit quality, this type of research uses quantitative research using annual data. The population used is companies listed on the Indonesia stock exchange that adopted and have not adopted IFRS in the period 2015-2019. The regression used is OLS (Ordinary Least Square) by taking a sample of 14 companies listed on the Indonesia stock exchange. The results of this study showed that from the ifrs variable, leverage, and profitability only ifrs variables had a significant effect on the quality of profit in 14 companies on the Indonesia Stock Exchange. Keywords: IFRS; leverage; Profit Quality.

ANALISIS FAKTOR PERMODALAN, KUALITAS ASET, LIKUIDITAS, EFISIENSI OPERASIONAL DAN PROFITABILITAS PADA BANK SYARIAH DI INDONESIA Ziadatul Fadlillah; Jadzil Baihaqi
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

This study examines the effect of capital, asset quality, liquidity, and operational efficiency on profitability using a dataset of 7 Islamic commercial banks in Indonesia over the 2014-2018 period. This research uses a quantitative approach. The analysis technique uses Panel Least Square processed by Eviews 8. We find that the Islamic bank’s profitability is affected by operational efficiency. Nevertheless, the capital factor, asset quality, and liquidity have no impact on the Islamic bank’s profitability. In addition, the evidence shows that the bank’s fund has not been maximized to financing.

PERAN MODERASI PROFITABILITAS TERHADAP FAKTOR-FAKTOR YANG MEMPENGRUHI NILAI PERUSAHAAN Galuh Tri Wahyuningsih; Mochlasin Mochlasin
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

Abstract: This study aims to determine the effect of Islamic Social Reporting (ISR), firm size (SIZE), and capital structure (DER) on firm value (PBV) moderated by profitability (ROE). The sampling technique in this study used a purposive sampling technique. There are 13 samples of companies with a company population of 50 companies listed on the Jakarta Islamic Index (JII) in 2013-2019. The data analysis technique uses a quantitative approach. The conclusion from the results of this study is that partially ISR has a significant positive effect on firm value (PBV), firm size (SIZE) has a positive and insignificant effect on firm value (PBV), capital structure (DER) has a negative and insignificant effect on firm value ( PBV). The profitability variable is proven to be able to moderate the relationship between ISR, firm size, and capital structure to firm value. Meanwhile, the variables of ISR, firm size and capital structure have a positive and significant effect on firm value simultaneously. Keywords: ISR, SIZE, DER, ROE, PBV

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Contact Name
Agus Alimuddin

Contact Email
agusalimuddin13@gmail.ac.id

Phone
+6281369463449

Journal Mail Official
finansia@metrouniv.ac.id

Editorial Address
Rumah Jurnal, Lecturer's Building, 2nd Floor. Jl. Ki Hajar Dewantara Kampus 15 A Iringmulyo Metro Timur Kota Metro Lampung 34111

Location
Kota metro,

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INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Agus Alimuddin

Contact Email agusalimuddin13@gmail.ac.id

Phone +6281369463449

Journal Mail Official finansia@metrouniv.ac.id

Editorial Address Rumah Jurnal, Lecturer's Building, 2nd Floor. Jl. Ki Hajar Dewantara Kampus 15 A Iringmulyo Metro Timur Kota Metro Lampung 34111

Location Kota metro, Lampung INDONESIA

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Abstract

Contact Name
Agus Alimuddin

Contact Email
agusalimuddin13@gmail.ac.id

Phone
+6281369463449

Journal Mail Official
finansia@metrouniv.ac.id

Editorial Address
Rumah Jurnal, Lecturer's Building, 2nd Floor. Jl. Ki Hajar Dewantara Kampus 15 A Iringmulyo Metro Timur Kota Metro Lampung 34111

Location
Kota metro,

Lampung

INDONESIA