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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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DETERMINAN AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Radian Atho' Al-Faruqi; Yuli Chomsatu Samrotun; Anita Wijayanti
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

Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) diwajibkan memublikasikan laporan keuangan yang sebelumnya telah diaudit olek akuntan publik sebagaimana peraturan yang disahkan oleh badan pengawas pasar modal dan lembaga keuangan. Berdasarkan peraturan Otoritas Jasa Keuangan (OJK) nomor 29/PJOK.04/2016 tentang laporan tahunan emiten atau perusahaan publik pasal 7 ayat 1 menjelaskan kewajiban perusahaan dalam penyampaian laporan keuangan auditan paling lambat akhir bulan keempat setelah akhir tahun buku. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis determinan Audit Report Lag dengan Profitabilitas sebagai variabel moderasi. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang diperoler dari situs resmi Indonesia Stock Exchange. Terdapat 17 sampel perusahaan sektor pertambangan yang terdaftar berturut-turut selama periode 2017-2019. Metode analisis data menggunakan Analisis Regresi Moderasi. Hasilnya menunjukan secara parsial Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP tidak berpengarh terhadap Audit Report Lag, sedangkan Solvabilitas berpengaruh terhadap Audit Report Lag. Profitabilitas mampu memoderasi pengaruh Ukuran Perusahaan terhadap Audit Report lag, sedangkan Umur Perusahaan, Ukuran KAP, dan Solvabilitas tidak dapat dimoderasi oleh Profitabilitas.

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

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

Pengaruh Pelatihan, Kompensasi dan Motivasi Terhadap Prestasi Kerja Karyawan di PT Panin Dubai Syariah Bank Kantor Cabang Bandung Dadang Dimyati
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

Good employee performance can be achieved if every element in the organization is well integrated and able to carry out its role. This research is motivated by the fluctuating work performance of employees. This study aims to determine how the effect of training, compensation and motivation on employee performance at PT Panin Dubai Syariah Bank. The object of this research is the training, compensation, motivation and work performance of the employees of PT Panin Dubai Syariah Bank Bandung Branch Office. The type of research is quantitative associative. The type of data used is primary data and uses data collection techniques through questionnaires and complementary data through observations, interviews, and literature studies. The sampling technique in this study used saturated sampling where the entire population was used as a sample with a total of 30 people. The results showed that there was an effect of training on employee performance, where t count > t table value (22,910> 1,703). Compensation where t count > t table value (10,679>1,703.) Motivation where t count > t table value (5,003>1,703). significant effect on employee performance where tcount > t table value. Simultaneously training, compensation and motivation have a significant effect on employee performance where F count = 167,570 > F table = 4.23

STRATEGI BURSA EFEK INDONESIA (BEI) KANTOR PERWAKILAN LAMPUNG DALAM MENUMBUHKAN MINAT MASYARAKAT BERINVESTASI Hasrun Afandi UmpuSInga; Ani Nurul Imtihanah; Atika Riasari
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

Pasar modal atau dikenal juga denga sebutan capital market merupakan tempat bertemunya penjual maupun pembeli instrumen keuangan jangka panjang yang dapat di perjualbelikan, berupa surat utang, ekuiti, reksa dana, instrumen derivatif maupun instrumen lainnya. Pasar modal adalah suatu sarana pendanaan bagi setiap perusahaan yang tergabung dalam daftar Bursa dan merupakan sarana kegiatan investasi. Pasar modal akan memfasilitasi sarana dan prasarana kegiatan jual-beli saham dan kegiatan-kegiatan terkait lainnya. Penulisan jurnal ini membahas tentang Strategi Bursa Efek Indonesia (BEI) Kantor Perwakilan Lampung dalam Menumbuhkan Minat Masyarakat dalam Berinvestasi. Strategi yang dilakukan Bursa Efek Indonesia Kantor Perwakilan Lampung diantaranya yaitu sosialisasi dan edukasi. Strategi sosialisasi dan edukasi ini memiliki beberapa maca m bentu k kegiatan, diantaranya yait u sosialisasi yang dilakukan degan target calon investor dan kepada existing investor. Kegiatan edukasi melalui kegiatan kampanye dengan slogan ‘Yu k Nabung Saham’, edukasi sekola h pasa r moda l, pelaksanaan kegiatan Foru m Calon Investo r, bekerjasama dengan instansi pemerintah maupun swasta serta membuka Klini k Investasi yaitu Galeri Investasi. Bursa Efe k Indonesia Kanto r Perwakilan Lampung disarankan agar dapat lebi h memaksimalkan hubungan kerjasama dengan Galeri Investasi maupun kepada kelompok-kelompok studi pasar modal, peneliti juga menyarankan agar Bursa Efe k Indonesia Kanto r Perwakilan Lampung lebih memaksimalkan sosialisasi produk-produ k pasa r moda l kepada masyaraka t terkhusus pada segmentasi kalangan akademisi atau kalangan muda mengingat karena pertumbuhan investor dari kalangan tersebut cukup signifikan dan kalangan tersebut dapat menjadi jembatan informasi terkait pasar modal kepada masyarakat awam. Peneliti juga menyarankan agar Bursa Efe k Indonesia Kanto r Perwakilan Lampung tetap memakai berbagai media sosia l untuk mensosialisasikan produknya di era digital seperti sekarang. Kata Kunci: Strategi, Investasi, Bursa Efek Indonesia.

PENGARUH MINAT NASABAH TERHADAP PRODUK DEPOSITO Muhammad Ryan Fahlevi; Hasrun Afandi UmpuSinga; Nizaruddin Nizaruddin; Dwi Puspa Anjasari
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

This study has the aim of knowing the effect of interest in the Influence of Customer Interest on Deposit Products, this research was conducted at the Islamic People's Financing Bank Metro Madani Metro Head Office (BPRS Metro Madani KP Metro), BPRS Metro Madani KP Metro is one of the financial institutions based In sharia, there are several fund-raising products that use the profit-sharing principle that is offered, one of which is a deposit product. The research was conducted by regression analysis. The population in this study was 207 people using the Slovin formula, a sample of 69 people was obtained. The results of the study conclude that the hypothesis is fulfilled, namely customer interest has a positive and significant effect on the product, with an R Square of 0.748.

BAITUL MAL DAN GHANIMAH STUDI TENTANG IJTIHAD UMAR BIN KHATTAB DALAM PENGUATAN LEMBAGA KEUANGAN PUBLIK Agus Alimuddin; Fani Monada Essa Putri; Immawan Azhar Ben Atasoge; Risa Alvia
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

Economic development is a fundamental thing for the welfare of the people. Umar ibn Khattab was one of the caliphs who proved the greatness of the Islamic economic system. The constitutional institutionalization of Baitul Mal was established in the time of Umar ibn Khattab and changed and formed various departments. The research aims to know the Baitul Mal and Ghanimah as one of the instruments for strengthening public financial institutions. The research methods used by researchers are Library research. The results of his study contextualise Ijtihad Umar ibn Khattab about Baitul Mal changed. At the time of Rasulullah SAW treasure (Baitul Mal) which is the source of the state's income stored in the mosque in a short period then distributed to the community. Meanwhile, in the period of Umar ibn Khattab the treasure was kept in a long time then distributed according to the needy but also the establishment of departments according to their respective fields. Ijtihad Umar ibn Khattab on Ghanimah raises various kinds of this kind of reticeship due to many changes in establishing a law.

PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Anisa Wantifa Pratiwi; Yuli Chomsatu
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.v5i01.3470

This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.

ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Nanda Ayu Cahyaning Thyas; Anita Wijayanti; Agni Astungkara
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

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.

DETERMINAN VARIABEL MAKROEKONOMI TERHADAP PEMBIAYAAN MUDHARABAH PERBANKAN SYARIAH INDONESIA: ANALISIS ERROR CORRECTION MODEL (ECM) Misfi Laili Rohmi; Mahfudz Reza Fahlevi
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

This study intends to investigate the impact of macroeconomic factors such as inflation, the BI rate, the exchange rate, and the Money Supply (JUB) on Islamic banking's mudharabah financing, which includes all Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) in Indonesia. The Error Correction Model (ECM) analysis was used to identify the short- and long-term effects of the independent variable on the dependent variable. During the monthly period of 2016-2021, secondary data was gathered from Sharia Banking Statistics (SPS) OJK, Central Statistics Agency (BPS), and Bank Indonesia (BI). The data show that only the Money Supply (JUB) has an influence on internal mudharabah financing in the near term, whereas the other three factors, such as inflation, BI rate, and interest rate, have no effect.

PENGEMBANGAN KINERJA PERBANKAN SYARIAH BERDASARKAN MODEL MAQĀṢID AL-SHARĪ‘AH Hartomi Maulana; Setiawan Bin Lahuri; Soritua Ahmad Ramdani Harahap
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

This study aims to explain the performance development in BRISyariah Ponorogo with the maqāṣid al-sharī‘ah model. This study uses a qualitative research methodology with the object of research at BRISyariah Ponorogo. The results of this study indicate that BRISyariah Ponorogo refers to the five aspects described by Al-Ghazali in preservating of religion, soul, mind, progeny and wealth. The application is seen from the commitment of BRISyariah Ponorogo in maintaining the sharia of all products from the culture of usury practice.

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Agus Alimuddin

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finansia@metrouniv.ac.id

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

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Contact Name Agus Alimuddin

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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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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