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Dwi Surya Atmaja
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jkubs.iainptk@gmail.com
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Jl. Letnan Jenderal Soeprapto No. 19, Benua Melayu Darat, Kec. Pontianak Selatan, Kota Pontianak, Kalimantan Barat 78122.
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INDONESIA
Jurnal Keuangan dan Perbankan Syariah
Published by Institut Agama Islam Negeri Pontianak
ISSN : 27454470     EISSN : 27456315     DOI : https://doi.org/10.24260/jkubs
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal Keuangan dan Perbankan Syariah (JKUBS) merupakan jurnal open access sebagai tempat bagi para akademisi, peneliti, praktisi, regulator dan masyarakat baik nasional maupun internasional untuk mempublikasikan makalah ilmiah. Hasil penelitian tersebut terkait pada bidang keuangan dan perbankan syariah. Ruang Lingkup Jurnal ini berfokus pada studi ekonomi, keuangan dan perbankan syariah baik secara nasional maupun internasional. Bidang kajian pada jurnal ini meliputi ekonomi islam (mikro dan makro), bisnis islam, muamalah/hukum ekonomi syariah, akuntansi keuangan dan akuntansi syariah, keuangan lembaga bank maupun non bank, pasar modal serta manajemen keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 43 Documents
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Pengaruh Pengetahuan, Kepercayaan (trust) dan Sharia Compliance terhadap Minat Menggunakan Produk Bank Syariah Puspita Dewi, Agnes Tasya; Yusuf, Ayus Ahmad; Kusumadewi, Rita Kusumadewi
Jurnal Keuangan dan Perbankan Syariah Vol 3 No 1 (2024): Juli 2024
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v3i1.2671

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan, kepercayaan (trust), dan sharia compliance terhadap minat menggunakan produk bank syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian lapangan (field research) dan studi kasus (case study). Populasi pada penelitian ini adalah anggota Majelis Taklim Desa Mekarjaya dengan jumlah sampel sebanyak 80 responden. Teknik analisis data pada penelitian ini yaitu analisis deskriptif dan analisis statistik yang terdiri dari uji validitas, uji reabilitas, uji asumsi klasik, uji regresi linier berganda, uji t (parsial), uji F (simultan) dan uji koefisien determinasi (). Proses pengujian tersebut dibantu dengan menggunakan IBM SPSS Statistic versi 26. Hasil penelitian menunjukan bahwa variabel pengetahuan produk berpengaruh positif dan signifikan terhadap minat menggunakan produk bank syariah dengan pengaruh sebesar 48%. Variabel kepercayaan (trust) berpengaruh positif dan signifikan terhadap minat menggunakan produk bank syariah dengan pengaruh sebesar 30%. Variabel sharia compliance berpengaruh positif dan signifikan terhadap minat menggunakan produk bank syariah dengan pengaruh sebesar 2%. Variabel pengetahuan produk, kepercayaan (trust) dan sharia compliance berpengaruh positif dan signifikan terhadap minat menggunakan produk bank syariah dengan pengaruh sebesar 79%. Penelitian ini menggunakan variabel independen pengetahuan, kepercayaan (trust) dan sharia compliance serta minat menjadi variabel depeneden dengan periode yang lebih update sehingga hasil peneli tiannya lebih akurat dengan kondisi sekarang ini. Kata Kunci: Pengetahuan, Kepercayaan (trust), Sharia Compliance, Minat Penggunaan
Analisis Mekanisme 3R pada Penyelesaian Pembiayaan Murabahah Bermasalah di KSPPS Al-Ishlah Mitra Sejahtera Cabang Dukupuntang: Rescheduling, Reconditioning, Restructuring Rifqoh, Zana Vania; Ulfah, Mariyah; Saefullah, Eef
Jurnal Keuangan dan Perbankan Syariah Vol 3 No 1 (2024): Juli 2024
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v3i1.2712

Abstract

This study aims to analyze the rescheduling, reconditioning, and restructuring mechanisms used by KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch in an effort to resolve problematic murabahah financing. This research design uses a case study, namely a case study at KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch. This type of research is field research using a qualitative descriptive approach. Based on the findings of this study, it shows that the implementation of financing restructuring (rescheduling, reconditioning, restructuring) is only carried out for members who experience a decrease in income or a decrease in business conditions and still have good intentions. The mechanism of rescheduling, reconditioning, and restructuring at KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch is almost the same, which is carried out on submissions from members, it's just that there are differences at certain points, more precisely in the allocation and conditions of members. The three policies are carried out by extending the installment schedule, without adding to the remaining obligations. With this research, it can contribute in the form of information or contribution of thoughts to readers or students in order to develop economic science. This research is really the author's own work, and has never been researched by anyone before, especially at KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch, and this is something new in this study.
Pengaruh Debt Equity Ratio, Return On Assets, Company Size, dan Audit Committee Terhadap Tax Avoidance pada Perusahaan Sektor Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia Pertiwi, Amali
Jurnal Keuangan dan Perbankan Syariah Vol 3 No 1 (2024): Juli 2024
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v3i1.2781

Abstract

This study aimed to examine the impact of independent variables, including Debt Equity Ratio (DER), Return on Assets (ROA), company size, and audit committee, on the dependent variable, tax avoidance. The population consisted of 84 companies in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Purposive sampling was used in the sample selection process, yielding a sample of 63companies. Employing a quantitative approach, the research employed quantitative descriptive analysis, specifically multiple linear regression analysis. Findings indicate that Debt Equity Ratio positively influences tax avoidance, while Return on Assets and company size have a negative effect. Additionally, the audit committee does not impact tax avoidance.
Pengaruh Persepsi Kemudahan, Manfaat dan Risiko Terhadap Minat Mahasiswa Menggunakan Mobile Banking dan E-Wallet Saputra, Aditya Tri; AWKA, Abdul Muizz; Ghoni, Abdul
Jurnal Keuangan dan Perbankan Syariah Vol 3 No 1 (2024): Juli 2024
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v3i1.2850

Abstract

Abstrak Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari 3 variabel yaitu persepsi kemudahan, manfaat dan risiko terhadap minat siswa menggunakan Mobile banking dan/atau E-wallet. Mobile banking adalah merupakan pengembangan dari salah satu digitalisasi perbankan dan E-wallet merupakan jenis dari Financial Technology yang memungkinkan untuk memudahkan segala bentuk transaksi tanpa perlu memakan banyak waktu dan tenaga. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada mahasiswa FEBI IAIN Syekh Nurjati Angkatan 2020. Diperlukan sampel sebanyak 65 responden dengan jenis Purpose Sampling. Kemudian data diolah menggunakan alat bantu IBM SPSS versi 25 dengan analisis data yang terdiri dari uji instrumen, uji asumsi klasik, uji regresi linier berganda, uji hipotesis, uji T dan F. Hasil penelitian ini adalah persepsi manfaat berpengaruh terhadap minat pengguna Mobile banking dan/atau E-wallet, sedangkan kemudahan dan risiko tidak berpengaruh signifikan terhadap minat pengguna Mobile banking dan/atau E-wallet dan secara bersama-sama persepsi kemudahan, manfaat dan risiko berpengaruh terhadap minat menggunakan Mobile banking dan/atau E-wallet.
Pengaruh Kompetensi SDM dan TI Terhadap Kualitas Laporan Keuangan Pada PT IBP Ledo, Bengkayang: Indonesia Palija, Hizra; Jayanti, Fitri; Sari, Indah Purnama
Jurnal Keuangan dan Perbankan Syariah Vol 3 No 1 (2024): Juli 2024
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v3i1.3142

Abstract

Investigating the impact of human resource competencies and information technology utilization on the quality of financial statements at PT IBP (Induk Bumi Perkasa), located in Ledo District, Bengkayang Regency. The approach used is descriptive with a quantitative approach, involving all employees of PT IBP as data sources. The amount of data obtained was 30 employees, with 26 of them being sampled using a questionnaire containing statements scored with predetermined scores. The results showed that the two factors studied, namely human resource competence (X1) and information technology utilization (X2), had a significant influence on the quality of financial statements (Y) at PT IBP (Induk Bumi Perkasa). This conclusion highlights the importance of the role of competent human resources and the proper use of information technology in improving the quality of the company's financial statements. Keyword : Human resource competence, information technology and financial report quality.
PENGARUH HALAL LOGO, DEVOUTNESS, AWARNESS DAN MARKETING TERHADAP COUNTRY OF ORIGIN sabirin, Sabirin; Fahmi, Muhammad
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.306

Abstract

This study aims to examine the effect of Pontianak Muslims' beliefs on the country of origin in receiving halal products from Malaysia. This research is classified into positivist research. The data source in this research is primary data. While the data collection technique used a questionnaire. The population in this study were all Muslim communities in the city of Pontianak, West Kalimantan. The sample used was purposive sampling. The analysis used is multiple regression with independent variables consisting of: (1) Halal logo, (2) Devoutness, (3) Awarness, (4) Marketing. For the dependent variable, namely Country of origin. The results showed that the Halal Logo variable had a significant effect on the Country of Origin. The Devoutness variable does not have a significant effect on the Country of Origin. The Awarness variable has a significant effect on the Country of Origin. Marketing variables have a significant effect on the Country of Origin.
PENGARUH UTANG LUAR NEGERI DAN EKSPOR NON MIGAS TERHADAP PRODUK DOMESTIK BRUTO INDONESIA Ariza, Anggatia; Peronika, Reza
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.1943

Abstract

The purpose of this study is to determine simultaneously and partially significant effect between external debt in the economic sector and non-oil and gas exports on gross domestic product in Indonesia. The method used in this study is an associative method with a quantitative approach, the data analysis used is multiple linear regression analysis with Eviews 10 application. The data used in this study is secondary data which includes foreign debt in the economic sector, non-oil and gas exports and gross domestic product in Indonesia in 2009-2018.The results of this study indicate: 1) The foreign debt variable in the economic sector has a significant effect on gross domestic product in Indonesia in 2009-2018, with a probability value of 0.0090 <0.05 and a positive value of 0.055817, which means that every time there is an increase in foreign debt in the economic sector, then Indonesia's gross domestic product will also increase. 2) The non-oil and gas export variable has no significant effect on gross domestic product in Indonesia in 2009-2018, with a probability value of 0.3622> 0.05 and a positive value of 5.464491, which means that every time there is an increase in non-oil and gas exports, then Indonesia's gross domestic product will also increase. 3) Simultaneously (jointly) foreign debt in the economic sector and non-oil and gas exports have a significant effect on gross domestic product in Indonesia with a probability value of 0.004397 <0.05.
Rekonstruksi Laporan Keuangan Masjid berdasarkan ISAK 35 Pada Masjid Nurul Iman Kota Putusibau: Rekonstruksi Laporan Keuangan Masjid berdasarkan ISAK 35 Pada Masjid Nurul Iman Kota Putusibau Kurniati, Pratiwi; Sabirin, Sabirin; Anzil, Utin Rahmi
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.1947

Abstract

The mosque only presents simple financial reports such as infaq reports/mobile charity boxes which are usually reported once a week with financial reports so that it can assess the accountability of the board/management for the duties, obligations and performance mandated to them. The purpose of this study is to determine the preparation of the financial statements of the Nurul Iman Mosque and the reconstruction of the Financial Statements at the Nurul Iman Mosque based on the Interpretation of Financial Accounting Standards No. 35. The research used by researchers is a qualitative approach with field research. Data collection techniques namely by: Observation, Interview and Documentation. The data obtained is a financial report made by the Treasurer of the Nurul Iman Mosque which is then processed, analyzed, and conclusions are drawn. The results of this study are: (1) Nurul Iman Mosque has not implemented the preparation of financial reports in accordance with ISAK No. 35 and still use the preparation of financial reports with the recording of income and expenses which are recorded in the Friday cash book. (2) Components in the financial statements of the Nurul Iman Mosque which must be made in accordance with ISAK No. 35 which refers to 5 Components, namely Statement of Financial Position, Statement of Comprehensive Income, Report on Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements.
Analisis Sistem Informasi Akuntansi Pengumpulan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Mempawah: Analisis Sistem Informasi Akuntansi Pengumpulan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Mempawah syafitri, inda afria; Yulia, Yulia; Ningrum, wulan wahyu
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.1950

Abstract

This study aims to determine how the Accounting Information System for Zakat Collection at the National Amil Zakat Agency (BAZNAS) of Mempawah Regency. To achieve the expected goals in this study, researchers used descriptive qualitative methods. The data collection techniques used are: observation, interview, and documentation. The data studied was obtained from the zakat collection report made by the zakat distribution section of BAZNAS Mempawah Regency. The result of this research is that BAZNAS Mempawah Regency still uses the old system, which is using manual recording system in its financial reporting. The system of recording, receiving, and distributing ZIS funds made is still not in accordance with relevant accounting policies. The advice given by researchers to BAZNAS is that the financial statements of BAZNAS Mempawah Regency should implement a web-based accounting information system to make it easier for the public to access the financial reporting system. As we know that the IAI (Indonesian Accounting Association) issued PSAK 109 in order to become the basis for amil zakat institutions in preparing and presenting the expected financial statements.
PENGARUH DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK BNI SYARIAH PERIODE 2011-2020: PENGARUH DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK BNI SYARIAH PERIODE 2011-2020 Bachtiar, Eko; Farindah, Memi
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.2082

Abstract

ABSTRACT The purpose of this study was to find out the Effect of Third Party Funds on Liquidity, the Effect of Non Performing Financing on Liquidity and the effect of Third Party Funds and Non Performing Financing simultaneously on BNI Syariah Bank Liquidity in the 2011-2020 period. This research is a quantitative research. The data source used is secondary data with the Quarterly financial reports of the BNI Syariah bank from 2011-2020 obtained from the official website data of the Financial Services Authority (OJK). The data collection technique used is Library Research. The method used in this study is multiple linear regression analysis by conducting classic assumption tests, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. After that, the F test, T test and R-square coefficient of determination test were carried out with a significance of 5% or 0.05. Based on the analysis conducted, it can be concluded that DPK has a negative and significant effect on liquidity. NPF has a positive and significant effect on Liquidity. The results of the F test count = 6.544 and a significance of 0.004, meaning that a significance value of 0.004 <0.05 means that the significance value of the F test is less than ? = 5%, stating that TPF and NPF together affect liquidity.

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