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Akhmad Jazuli Afand
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jazzull212@gmail.com
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almuhasib@iainkediri.ac.id
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Jl. Sunan Ampel No.7 Ngronggo Kediri, Jawa Timur, Indonesia
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Al-Muhasib: Journal of Islamic Accounting and Finance
Published by Institut Agama Islam Negeri Kediri
ISSN : -     EISSN : 27981649     DOI : 10.30762/almuhasib
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Focus Al-Muhasib: Journal of Islamic Accounting and Finance covers in detail a large number of topics related to Islamic Accounting, Islamic Finance, and Tax. Comprising the latest empirical studies, country-specific studies, policy evaluations of Islamic economics, and comparative international Islamic accounting, tax, and finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Al-Muhasib: Journal of Islamic Accounting and Finance is intended to communicate original research and current issues on the subject below: Islamic Accounting Engineering Islamic Banking System Islamic Capital and Commodity Market Islamic Corporate Finance Islamic Corporate Social Responsibility Islamic Financial Market Islamic Financial Planning Islamic Financial Strategi Islamic Financial Technology Islamic Insurance and re-Insurance Islamic Investment Strategy Islamic Micro and Rural Finance Islamic Social Fund and Crowdfunding Accounting in the Islamic Capital Market, and Investment Accounting in the Islamic Financial Institution Auditing Corporate Governance Financial Technology Public Sector Accounting Sustainability Reporting Taxation Zakah and Waqf Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 107 Documents
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Implementasi Total Quality Manajemen pada Bank Syariah Indonesia KCP Gresik Menganti Af’idatul Maulidiyah; Dian Aprissa M; Fakhriyadi Ainiyah; Bakhrul Huda
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.313

Abstract

Total Quality Management (TQM) is a starting point for an approach that assists Islamic financial institutions in improving service quality and regulates how the management control methods used are compatible with the management of financial institutions. This article wants to answer how the TQM concept is at BSI KCP Gresik Menganti and how TQM is implemented in that place. This research is a type of empirical research that emphasizes data collection directly from practice. The approach used by us is a qualitative approach. The results of our study are that the TQM concept in the research location emphasizes 1) friendly, courteous, and friendly service; 2) innovation is an initiative that implements solutions and wants to create added value; 3) role models, as actions and motivations that are correct and appropriate to implement cultural values; 4) professionalism, namely competence and responsibility, as well as innovative work, and; 5) honest, discipline, and consistency. In practice, BSI KCP Gresik Menganti implements TQM in the services provided which are pretty good, and most importantly the services provided do not look at who comes from both a race and ethnic perspective, the customers who come with various obstacles to BSI KCP Gresik Menganti.
Kebijakan Restrukturisasi KSPPS BMT Peta Kediri dalam Penanganan Pembiayaan Bermasalah Sulistyowati
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.316

Abstract

This article will examine the KSPPS BMT Peta Kediri policy in dealing with problematic financing using restructuring policies, both before and during the Pandemic. Financial institutions, both banks, and non-banks that sell financing products must be prepared for risks. One of the risks that will arise is the risk of problematic financing. BMT Peta Kediri also faces this risk, so they develop a strategy for handling problematic financing through several policies, namely restructuring which includes rescheduling, reconditioning, and restructuring. This study will use a descriptive-analytical approach using sharia financing management parameters. The results of this study show that BMT Peta Kediri used a Rescheduling system in the form of PPJ (Schedule extension) before the pandemic, and used the JU Covid-19 (Covid-19 Reschedule) system during the pandemic. At the end of 2021, a Consultant Team was formed to assist the Account Officer's duties in dealing with members who had problems with financing. This policy can help ease the members, and successfully turn the collectibility from a previously less fluid status into a particular concern. Keywords: non-performing financing, sharia financing management, restructuring   Abstrak: Artikel ini akan mengkaji kebijakan KSPPS BMT Peta Kediri dalam menangani pembiayaan bermasalah dengan menggunakan kebijakan restrukturisasi, baik sebelum maupun selama Pandemi. Lembaga keuangan, baik bank, maupun non bank yang menjual produk pembiayaan harus siap menghadapi risiko. Salah satu risiko yang akan muncul adalah risiko pembiayaan bermasalah. BMT Peta Kediri juga menghadapi risiko ini sehingga mereka menyusun strategi penanganan pembiayaan bermasalah melalui beberapa kebijakan, yaitu restrukturisasi yang meliputi penjadwalan kembali (rescheduling), persyaratan kembali (reconditioning), dan penataan kembali (restructuring). Penelitian ini akan menggunakan pendekatan deskriptif-analitis dengan menggunakan parameter manajemen pembiayaan syariah. Hasil penelitian ini menunjukkan bahwa BMT Peta Kediri menggunakan sistem Rescheduling berupa PPJ (Perpanjangan Penjadwalan) sebelum pandemi, dan menggunakan sistem JU Covid-19 (Jadwal Ulang Covid-19) pada saat pandemi. Pada akhir tahun 2021, dibentuk Tim Konsultan untuk membantu tugas Account Officer dalam menangani anggota yang bermasalah dengan pembiayaan. Kebijakan ini dapat membantu meringankan para anggota, dan berhasil mengubah kolektibilitas dari yang tadinya kurang lancar menjadi perhatian khusus. Kata kunci: pembiayaan bermasalah, manajemen pembiayaan syariah, restrukturisasi
Pengaruh Likuiditas, Profitabilitas, dan Kebijakan Hutang terhadap Nilai Perusahaan Perusahaan Tambang yang Terdaftar di Indeks Saham Syariah Indonesia Yudiantoro, Deny
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.324

Abstract

This study aims to examine whether or not there is an effect of liquidity, profitability, and debt policy on firm value. In addition, this study also aims to examine the effect of liquidity, profitability, and debt policy on firm value with dividend policy as an intervening variable. The approach used in this study is quantitative and is a type of associative research. The data used in this study is secondary data which researchers obtained from the official website of mining companies and the official website of the Indonesian Stock Exchange (IDX). The sampling technique used is the purposive sampling technique. The samples used by the researchers in this study were 11 mining companies listed on the Indonesian Sharia Stock Index (ISSI) in the 2019-2021 period. The analysis technique used in this study is Partial Least Square (PLS). Based on the results of hypothesis testing, it shows that liquidity and debt policy have no influence on firm value, while profitability has an influence on firm value. liquidity and profitability have no influence on dividend policy, while debt policy has an influence on dividend policy. Dividend policy cannot be an intervening variable between liquidity, profitability, and debt policy on firm value.   Abstrak: Penelitian ini bertujuan untuk menguji ada atau tidaknya pengaruh likuiditas, profitabilitas, dan kebijakan utang terhadap nilai perusahaan. Selain itu, penelitian ini juga bertujuan untuk menguji pengaruh likuiditas, profitabilitas, dan kebijakan utang terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel intervening. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dan merupakan jenis penelitian asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh peneliti dari situs resmi perusahaan tambang dan situs resmi Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Sampel yang digunakan peneliti dalam penelitian ini adalah 11 perusahaan tambang yang tercatat pada Indeks Saham Syariah Indonesia (ISSI) periode 2019-2021. Teknik analisis yang digunakan dalam penelitian ini adalah Partial Least Square (PLS). Berdasarkan hasil pengujian hipotesis, menunjukkan bahwa kebijakan likuiditas dan utang tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas memiliki pengaruh terhadap nilai perusahaan.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Shulthoni, Moch.; Alfan Ainul Yaqin Aulia Rohim; Bayu Aprillianto
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.628

Abstract

This study aims to analyze the impact of financial performance on the stock prices of consumer goods industry companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study uses quantitative analysis and secondary data from annual reports of companies listed on the IDX from 2018 to 2022 and data on company stock prices. The independent variables in this study are profitability, financial leverage, and earnings per share (EPS). Profitability is measured by the Return on Assets (ROA), the Debt measures financial leverage to Equity Ratio (DER), and the company's earnings per share is measured by EPS. The dependent variable in this study is the stock prices of the companies. The research sample consists of 55 companies selected through purposive sampling. The data analysis was conducted using the SPSS 24 application program, and various tests were performed. The study results show that profitability and market value positively and significantly affect stock prices. Financial leverage has a positive but insignificant effect on stock prices.
Analisis Kesehatan Bank Jatim Di Era Pandemi Siti Lailatul Fitriyah; Isyrohil Muyassaroh
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.653

Abstract

This research aimed to test whether there were differences in the level of banking soundness before and during Covid-19 at PT. Bank Pembangunan Daerah  Jawa Timur Tbk. (East Java Regional Development Bank or Bank Jatim) during 2016–2021. This research is quantitative descriptive research without testing the hypothesis. This study measures the soundness of banks using the RGEC method (risk profile, good corporate governance, earnings, and capital). The results of this study provide empirical evidence that during the Covid-19 pandemic, namely 2020-2021 and 2019-2020 (before Covid-19) the performance of the East Java Regional Development Bank had a very healthy level of health in terms of the ratio of LDR, LAR, CAR, NIM, while the CR ratio before the pandemic at a healthy level rose to very healthy and in 2021 decreased again with a healthy predicate, while the NPL ratio did not change to a good predicate, while the IRR ratio decreased to unhealthy. The ROA ratio also decreased from very healthy to be healthy, while GCG increased in 2021 to be good from those in 2019 and 2020 which were quite good.
The Impact of The 2020 Health Crisis on Exchange Rates and Stock Prices in Indonesia : (Study on PT. Jasa Marga (Persero) Tbk.) Rofik Efendi; Yuliani; Sri Anugrah Natalina
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.734

Abstract

The infrastructure sector during the health crisis had an impact by declining by around 12% until the end of 2020. One that can cause a decrease in stock prices is the exchange rate. PT Jasa Marga (Persero) Tbk. is one of the companies that showed active stock price activity during the health crisis period. The data sample of this study is to take daily data from exchange rates and stock prices during 2020 with a sample number of 242. Empirical results show that the correlation coefficient is -0.89, hence the relationship between the exchange rate and stock price is very strong and contradictory. Ha's partial test results were accepted and Ho was rejected, i.e. the exchange rate was partially significant and affected the stock price. The R square results of 79.8 percent that the exchange rate .
Analisis Kinerja Keuangan pada PT. Perkebunan Nusantara (PTPN) X Toni Adhitya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.980

Abstract

According to the Minister of Finance of the Republic of Indonesia based on a decision on 28 June 1989, what is meant by financial performance is the achievements achieved by a company in a certain period which reflects the level of health of a company. This research aims to determine the financial performance of PT. Perkebunan Nusantara if calculated using the ratios contained in KEP-100/MBU-2002 and to determine financial performance if calculated using the standard weights of BUMN assessment indicators. This research uses a descriptive qualitative approach, namely research by processing data into something that is stated clearly and precisely. The results of this research show that the company PT. Perkebunan Nusantara experiencing unhealthy performance with the standard weight of the CCC assessment criteria indicators.
Value for Money (VfM) as a Tool for Evaluating Zakat Fund Management Effectiveness Novia Anggraeni Larasati; Ali Samsuri; Moch. Zainuddin; Arif Zunaidi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.1059

Abstract

This research aims to measure the efficiency and effectiveness of zakat fund management by BAZNAS Sidoarjo Regency using the value-for-money method for two years, namely 2021 and 2022. The research method used is qualitative with a descriptive approach. The measurement results show that the efficiency level in managing zakat funds in 2021 was 56%, which decreased to 46% in 2022. Despite the decline, during these two years, the efficiency level can be categorized as efficient. Meanwhile, the level of effectiveness in managing zakat funds reached 100% results in each program implemented, indicating a balanced level of effectiveness. In conclusion, BAZNAS Sidoarjo Regency has succeeded in maintaining an efficient level of efficiency in managing zakat funds, while the level of effectiveness remains balanced. This research contributes to understanding and improving the optimal management of zakat funds.
The Implementation of Telemarketing Strategy on Refinancing Products in Bank Panin Dubai Syariah Malang Esy Nur Aisyah
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.1065

Abstract

This study aims to find out how Bank Panin Dubai Syariah Malang Branch formulates telemarketing strategies to determine which customers have the potential to refinance by looking at existing customer data. Islamic banking must have an effective, efficient, and measurable marketing strategy to dominate market segments and have appeal to consumers, and compete with other banks including conventional banks. The methodology used in this study was qualitative and used observation and interview methods to obtain data. The results showed that Telemarketing is a method of marketing over the phone to increase customers. Telemarketing in providing financing products to customers at Bank Panin Dubai Syariah is carried out with the provisions set by the Head Office of Bank Panin Dubai. With this type of Outbound Telemarketing, a long-term relationship with the consumer or customer increases value for both parties. Refinancing through Telemarketing may be binding under an oral agreement.
The Influence of Potential Loss Portfolio Ratio and PBH Investment Ratio on Bus ROA in Indonesia 2015 - 2022 Selvia Nuriasari; Ahmad Rodoni; Leni Nur Pratiwi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.1099

Abstract

The ratio of the portfolio of potential losses in profit-sharing financing to the mudharabah and musyarakah investment portfolio and the ratio of investment in profit-sharing financing to total financing is used to measure the results of Sharia bank investments in profit-sharing-based financing. It is known that from 2015 to 2022 the development of assets and disbursed financing (PYD) tends to decrease and in the following year increases, resulting in fluctuations in the two investment ratios. The fluctuation of two investment ratios is an interesting problem to research. This research is a quantitative descriptive study using PASW 18 which describes the results using figures with secondary data sources including the OJK Sharia Banking Statistics Report for 2015 - 2022 and the Monthly Financial Report of Sharia Banks. The research conclusion is that the investment ratio from 2015 to 2022 experienced fluctuations due to the decline in mudharabah financing and musyarakah financing at Sharia Banks.

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