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Jurnal Ekonomi Syariah Teori dan Terapan

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ISSN : 24071935 EISSN : 25021508 DOI : -

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Economics, Econometrics & Finance

Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.

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Search results for , issue "Vol. 9 No. 2 (2022): Maret-2022" : 13 Documents clear

The Effect of Entrepreneurship Education, Commitment to Entrepreneurship on Nascent Halalpreneurial Intention of Muslim Students in Surabaya Rika Rika; Ririn Tri Ratnasari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp156-167

ABSTRAK Entrepreneurship education dianggap mempunyai pengaruh terhadap nascent halalpreneurial intention. Penelitian ini menggunakan mahasiswa Muslim di Indonesia yang sedang atau telah menempuh mata kuliah kewirausahaan sebagai obyek penelitian. Selain itu, entrepreneurship education dapat menjadi faktor penting timbulnya commitment to entrepreneurship pada mahasiswa dan menumbuhkan niat berbisnis dikalangan mahasiswa. Hal ini karena entrepreneurship diakui sebagai cara untuk menciptakan lapangan kerja dan mengurangi pengangguran. Menggunakan metode penelitian kuantitatif dan kuesioner yang disebarkan secara online kepada responden mahasiswa Muslim, ditemukan bahwa entrepreneurship education dan commitment to entrepreneurship berkaitan dengan nascent halalpreneurial intention pada mahasiswa Muslim di Surabaya. Kata Kunci: Entrepreneurship, Entrepreneurship education, Commitment to entrepreneurship, Innovativeness, Nascent halalpreneurial intention. ABSTRACT Entrepreneurship education is considered to have an influence on nascent halalpreneurial intention. This study uses Muslim students in Indonesia who are currently taking or have taken entrepreneurship courses as research objects. In addition, entrepreneurship education can be an important factor in generating commitment to entrepreneurship among students and fostering business intentions among students. This is because entrepreneurship is recognized as a way to create jobs and reduce unemployment. Using quantitative research methods and questionnaires distributed online to Muslim student respondents, it was found that entrepreneurship education and commitment to entrepreneurship were related to nascent halalpreneurial intention to Muslim students in Surabaya. Keywords: Entrepreneurship, Entrepreneurship education, Commitment to entrepreneurship, Innovativeness, Nascent halalpreneurial intention. DAFTAR PUSTAKA Adam, A., & Fayolle, A. (2015). Bridging the entrepreneurial intention-behaviour gap: The role of commitment and implementation intention. International Journal of Entrepreneurship and Small Business, 25(1), 36-54. Alam, M. Z., Kousar, S., Rehman, C. A. (2019). Role of entrepreneurial motivation on entrepreneurial intentions and behaviour: Theory of planned behaviour extension on engineering students in Pakistan. Journal of Global Entrepreneurship Research, 9(10), 1-20. Ayalew, M. M. (2020). Bayesian hierarchical analyses for entrepreneurial intention of students. Journal of Big Data, 7(1), 1–23. https://doi.org/10.1186/s40537-020-00293-x. Badan Pusat Statistik. (2020). Tingkat pengangguran terbuka (TPT) sebesar 7,07 persen. Retrieved from https://www.bps.go.id/pressrelease/2020/11/05/1673/agustus-2020--tingkat-pengangguran-terbuka--tpt--sebesar-7-07-persen.html. Baliamoune-Lutz, M., & Garello, P. (2015). The effect of tax progressivity on the quality of entrepreneurship: How significant is the phenomenon of “poor entrepreneurship”?. SSRN Electronic Journal. http://dx.doi.org/10.2139/ssrn.2585567 Bosma, N., Schott, T., Terjesen, S., & Kew, P. (2016). Global Entrepreneurship Monitor 2015 to 2016: Special topic report on social entrepreneurship. http://dx.doi.org/10.2139/ssrn.2786949]. Bosma, N., & Kelley, D. (2019). Global entrepreneurship monitor 2018/2019 global report. Chile: Gráfica Andes. Bustamam, U. S. A. (2012). Growth strategy of Malay entrepreneurs – challenges and opportunities: A Malaysian. Malaysia: Universiti Sains Islam Malaysia. Gollwitzer, P. M., & Brandstätter, V. (1997). Implementation intentions and effective goal pursuit. Journal of Personality and Social Psychology, 73(1): 186–199. http://dx.doi.org/10.1037/0022-3514.73.1.186 Hamdi, A. S. & Bahruddin, E. (2014). Metode penelitian kuantitatif aplikasi dalam pendidikan. Yogyakarta: Deepublish. Haryono, S. (2016). Metode SEM untuk penelitian manajemen dengan AMOS LISREL PLS. Bekasi: Badan Penerbit PT. Intermedia Personalia Utama. Hassan, A., Saleem, I., Anwar, I., & Hussain, S. A. (2020). The entrepreneurial intention of Indian university students: The role of opportunity recognition and entrepreneurship education. Education & Training, 62(7/8), 843-861. https://doi. org/10.1108/ET-02-2020-0033 Hejazinia, R. (2015). The impact of IT-based entrepreneurship education on entrepreneurial intention. International Journal of Management, Accounting and Economics, 2(3), 243–253. Linan, F. (2004). Intention-based models of entrepreneurship education. Piccolla Impresa/Small Business, 3(1), 11–35. Hussain, A., & Norashidah, D. (2015). Impact of entrepreneurial education on entrepreneurial intentions of Pakistani students. Journal of Entrepreneurship and Business Innovation, 2(1), 43. http://dx.doi.org/10.5296/jebi.v2i1.7534 Enggartiasto tingkat kewirausahaan di indonesia rendah. (2018). https://republika.co.id/berita/ekonomi/korporasi/18/10/18/pgsax3383enggartiasto-tingkat kewirausahaan-di-indonesia-rendah Jena, R. K. (2020). Measuring the impact of business management Student’s attitude towards entrepreneurship education on entrepreneurial intention: A case study. Computers in Human Behavior, 107(December 2018), 106275. https://doi.org/10.1016/j.chb.2020.106275 Kementerian Agama Republik Indonesia. (2017). Terjemahan Al-Qur’an. Jakarta: Kemenag RI. Kibler, E. (2012). Formation of entrepreneurial intentions in a regional context. Entrepreneurship & Regional Development, 25(3-4), 293-323. https://doi.org/10.1080/08985626.2012.721008 Koyviriyakul, K. (2016). The intention of software developers to be startup entrepreneurs. Unpublished master thesis, Bangkok: Thammasart University. Kurniawan, R. (2013). Pengaruh penerapan model pembelajaran teaching factory 6 langkah (TF-6M) dan prestasi belajar kewirausahaan terhadap minat wirausaha. Jurnal Pendidikan Teknologi Kejuruan, 10(1), 57-66. https://doi.org/10.17509/invotec.v10i1.5092 Linan, F., & Chen, Y. W. (2009). Development and cross‐cultural application of a specific instrument to measure entrepreneurial intentions. Entrepreneurship Theory and Practice, 33(3), 593- 617. https://doi.org/10.1111/j.1540-6520.2009.00318.x Margharita, B., Panagiotis, K., Yves, P., & Lieve, V. (2016). EnterComp: The entrepreneurship competence framework. Luxembourg: Publications Office of the European Union. http://dx.doi.org/10.2791/160811 Meyer, J. P., & Herscovitch, L. (2001). Commitment in the workplace: Toward a general model. Human Resource Management Review, 11(3), 299–326. https://doi.org/10.1016/S1053-4822(00)00053-X Munawaroh. (2018). The effect of problem-based learning (PBL) method on students critical thinking skills on entrepreneurship practice course (a study on economics education department in the college education and teachers' training PGRI Jombang East Java Indonesia). Journal of Entrepreneurship Education, 21(1). Nabi, G., Liñan, F., Fayolle, A., Krueger, N., & Walmsley, A. (2017). The impact of entrepreneurship education in higher education: A systematic review and research agenda. Academy of Management Learning and Education, 16(2), 277–299. https://doi.org/10.5465/amle.2015.0026 Nowiński, W., Haddoud, M. Y., Lančarič, D., Egerová, D., & Czeglédi, C. (2019). The impact of entrepreneurship education, entrepreneurial self-efficacy and gender on entrepreneurial intentions of university students in the Visegrad countries. Studies in Higher Education, 44(2), 361–379. https://doi.org/10.1080/03075079.2017.1365359. Pittaway, L., & Cope, J. (2016). Entrepreneurship education: a systematic review of the evidence. International Small Business Journal 25(5), 479-510. http://dx.doi.org/10.1177/0266242607080656 Ratnasari, R. T. (2020). Halal tourism based on value creation. Al-Uqud : Journal of Islamic Economics, 4(2), 268-284. https://doi.org/10.26740/al-uqud.v4n2.p268-284 Ratnasari, R. T., Gunawan, S., Possumah, B. T., Widiastuti, T., & Herianingrum, S. (2019). Halal food certification for improving the competitiveness of small and medium enterprises, Opcion, 35(22), 510-525. http://dx.doi.org/10.18502/kss.v3i13.4266 Ratnasari, R. T., Ula, U. F., & Sukmana, R. (2020). Can store image moderate the influence of religiosity level on shopping orientation and customers’ behavior in Indonesia?. Journal of Islamic Accounting and Business Research, 12(1), 78-96. https://doi.org/10.1108/JIABR-01-2017-0006 Rasli, A. M., Khan, S.U., Malekifar, S., & Jabeen, S. (2013). Factors affecting entrepreneurial intention among graduate students of Universiti Teknologi Malaysia. International Journal of Business and Social Science, 4(2), 182-188. Ruskovaara, E., & Pihkala, T. (2015). Entrepreneurship education in schools: Empirical evidence on the teacher’s role. The Journal of Educational Research, 108(3), 236–249. https://doi.org/10.1080/00220671.2013.878301 Sherkat, A., & Chenari, A. (2020). Assessing the effectiveness of entrepreneurship education in the universities of Tehran province based on an entrepreneurial intention model. Studies in Higher Education, 0(0), 1–19. https://doi.org/10.1080/03075079.2020.1732906 Souitaris, V., Zerbinati, S., & Al-Laham, A. (2007). Do entrepreneurship programmes raise entrepreneurial intention of science and engineering students? The effect of learning, inspiration and resources. Journal of Business Venturing, 22(4), 566–591. https://doi.org/10.1016/j.jbusvent.2006.05.002 Thompson, E. K. (2009). Individual entrepreneurial intent: Construct clarification and development of an internationally reliable metric. Entrepreneurship Theory and Practice, 33(3), 669–694. https://doi.org/10.1111/j.1540-6520.2009.00321.x. Tuazon, G., Bellavitis, C., & Filatotchev, I. (2018). Nascent entrepreneurship research: Theoretical challenges and opportunities. Academy of Management Proceedings, 1–49. https://doi.org/10.5465/AMBPP.2018.11583abstract Ucbasaran, D., Westhead, P., & Wright, M. (2000). The focus of entrepreneurial research: Contextual and process issues. Entrepreneurship: Theory and Practice, 25(4), http://dx.doi.org/10.1177/104225870102500405 Utami, W. C. (2017). Attitude, subjective norms, perceived behavior, entrepreneurship education and self-efficacy toward entrepreneurial intention university student in Indonesia. European Research Studies Journal, 20(2), 475-495. Vamvaka, V., Stoforos, C., Palaskas, T., & Botsaris, C. (2020). Attitude toward entrepreneurship, perceived behavioral control, and entrepreneurial intention: dimensionality, structural relationships, and gender differences. Journal of Innovation and Entrepreneurship, 9(1). https://doi.org/10.1186/s13731-020-0112-0 Verhaest, D., & Baert, S. (2018). The effects of workplace learning in higher education on employment and match quality: Is there an early career trade-off? Empirical Economics, 55(3),1229–1270. 10.1007/s00181-017-1308-4 Wals, A. E. (2009). The UNESCO: Review of contexts and structures for education for sustainable development. Paris, France: UNESCO. Wathanakom, N., Khlaisang, J., & Songkram, N. (2020). The study of the causal relationship between innovativeness and entrepreneurial intention among undergraduate students. Journal of Innovation and Entrepreneurship, 9(1). https://doi.org/10.1186/s13731-020-00125-5 Wei, X., Liu, X., & Sha, J. (2019). How does the entrepreneurship education influence the students’ innovation? Testing on the multiple mediation model. Frontiers in Psychology, 10(July). https://doi.org/10.3389/fpsyg.2019.01557 Welsch, H., Liao, J., Pistrui, D., Oksöy, D., & Huang, W. (2003). Entrepreneurial commitment, sacrifice, motivations and growth aspirations of Chinese entrepreneurs. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.336.6730&rep=rep1&type=pdf Xu, X., Ni, H., & Ye, Y. (2016). Factors influencing entrepreneurial intentions of Chinese secondary school students: An empirical study. Asia Pacific Education Review, 17, 625-635. https://doi.org/10.1007/s12564-016-9439-4

Are Islamic Banks in Indonesia Classified as Efficient? (DEA Window Analysis) Fadlilatun Ni'mah; Nisful Laila
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp182-191

ABSTRAK Tujuan dari penelitian ini yaitu untuk menganalisis tingkat efisiensi bank umum syariah di Indonesia periode 2015 – 2019. Penelitian ini menggunakan pendekatan kuantitatif dengan metode DEA Window Analysis. Hasil dari penelitian ini menyatakan bahwa rata-rata skor efisiensi Bank Umum Syariah tahun 2015-2019 asumsi CRS sebesar 90%, dengan skor stabilitas (LDP) sebesar 0,075. Sedangkan rata-rata skor efisiensi asumsi VRS adalah 96%, dengan skor stabilitas (LDP) sebesar 0,065. Pengukuran efisiensi yang terbaik tahun 2015-2019 adalah dengan asumsi Variable Return to Scale (VRS). Bank Syariah Mandiri dan Bank Victoria Syariah pada asumsi VRS merupakan bank yang memiliki skor efisiensi dan yang paling stabil dibandingkan dengan bank lainnya. Kata Kunci: Bank Umum Syariah, efisiensi, DEA window, stabilitas. ABSTRACT The purpose of this study is to analyze the efficiency level of Islamic commercial banks in Indonesia for the period 2015 – 2019. This study uses a quantitative approach with the DEA Window Analysis method. This study found that the average efficiency score of Islamic Commercial Banks in 2015-2019 with the CRS assumption is 90%, with a stability score (LDP) of 0.075. While the average efficiency score for the VRS assumption is 96%, with a stability score (LDP) of 0.065. The best efficiency measurement in 2015-2019 is assuming Variable Return to Scale (VRS). Bank Syariah Mandiri and Bank Victoria Syariah on the assumption of VRS are banks that have efficiency scores and are the most stable compared to other banks. Keywords: Shariah commercial banks, efficiency, DEA window, stability. DAFTAR PUSTAKA Ali, M. (2013). Buku saku perbankan syariah. Jakarta: Kementerian Agama Republik Indonesia. Andrianto., & Firmansyah, M. A. (2019). Manajemen bank syariah (implementasi teori dan praktek). Pasuruan: CV. Penerbit Qiara Media. Ascarya. (2006). Akad dan produk bank syariah: Konsep dan praktek di beberapa negara. Jakarta: Rajawali Pers. Astutiningrum, L. P., & Haryanto, M. (2016). Analisis nilai efisiensi perbankan di Indonesia menggunakan metode data envelopment analysis (DEA) (Studi pada bank umum konvensional yang terdaftar di BEI periode 2011-2014). Diponegoro Journal of Management, 5(2), 624-634. Bank Indonesia. (2014). Peraturan Bank Indonesia no.16/11/pbi/2014 tanggal 1 juli 2014 tentang pengaturan dan pengawasan makroprudensial. Retrieved from https://www.bi.go.id/id/publikasi/peraturan/Pages/PBI_161114.aspx Berger, A. N., & Mester, L. J. (1998). Inside the black box: What explains differences in the efficiencies of financial institutions? SSRN Electronic Journal, 21(202). https://doi.org/10.2139/ssrn.138159 Charnes, A., Cooper, W. W., Golany, B., Seiford, L., & Stutz, J. (1985). Foundations of data envelopment analysis for Pareto-Koopmans efficient empirical production functions. Journal of Econometrics, 30(1–2), 91–107. https://doi.org/10.1016/0304-4076(85)90133-2 Firdaus, M. F., & Hosen, M. N. (2013). Efisiensi bank umum syariah menggunakan pendekatan two-stage data envelopment analysis. Buletin Ekonomi Moneter dan Perbankan, 16(2), https://doi.org/10.21098/bemp.v16i2.31 Insawan, H., Rahman, M., & Anhusadar, L. O. (2020). Comparative analysis of syariah bank in Indonesia. International Journal of Advanced Science and Technology, 29(4), 1457–1463. Kamaruddin, B. H., Safa, M. S., & Mohd, R. (2008). Assessing production efficiency of Islamic banks and conventional bank Islamic windows in Malaysia. International Journal of Business and Management Science, 1(1), 31–48. Marjanović, I., Stanković, J. J., & Popović, Ž. (2018). Efficiency estimation of commercial banks based on financial performance: Input oriented DEA CRS/VRS models. Economic Themes, 56(2), 239–252. https://doi.org/10.2478/ethemes-2018-0014 Rani, L. N., & Kassim, S. (2020). Comparing the intertemporal efficiency of Islamic banks in Indonesia and Malaysia. Journal of Islamic Monetary Economics and Finance, 6(4), 861–894. https://doi.org/10.21098/jimf.v6i4.1147 Řepková, I. (2014). Efficiency of the Czech banking sector employing the DEA window analysis approach. Procedia Economics and Finance, 12(March), 587–596. https://doi.org/10.1016/S2212-5671(14)00383-9 Rusydiana, A. S. (2018). Efisiensi dan stabilitas bank umum syariah di Indonesia. Akuntabilitas, 11(2), 203-222. https://doi.org/10.15408/akt.v11i2.7033 Sutanto, H. A., & Imaningati, S. (2015). Tingkat efisiensi produksi dan pendapatan usaha kecil (studi pengolahan ikan asin di kota Pekalongan). Jejak: Jurnal Ekonomi dan Kebijakan, 7(1), 73-84. https://doi.org/10.15294/jejak.v7i1.3844

The Influence of Halal Knowledge on the Attitude of Syar'i Fashion Consumers in Surabaya Auliya Walidani Syafitri; Ari Prasetyo
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp203-212

ABSTRAK Perilaku konsumen muslim dalam mengonsumsi suatu produk, hendaknya melihat pada sisi kehalalan atau syariat Islam, termasuk dalam hal pakaian. Penelitian ini bertujuan untuk mengetahui bagaimana hubungan antara pengetahuan halal terhadap sikap konsumen muslim di Surabaya atas konsumsi fesyen syar'i. Metode kuantitatif penelitian ini menggunakan pendekatan korelasi dan menggunakan PLS. Hasil pada penelitian ini adalah pengetahuan berpengaruh positif signifikan terhadap sikap konsumen fesyen syar’i di Surabaya. Sehingga, produsen dan pemasar harus memperhatikan kehalalan dalam memproduksi dan memasarkan produknya. Kata Kunci: Fesyen Syar’i, Pengetahuan Halal, Sikap, Perilaku Konsumen. ABSTRACT Muslim consumer behavior in consuming a product should look at the halal side or Islamic law, including in terms of fashion. This research aims to find out how the relationship between halal knowledge to Muslim consumer attitudes in Surabaya over the consumption of syar'i fashion. The quantitative method of this research uses a correlation approach with PLS. The result of this study is that knowledge has a significant positive effect on the attitude of consumers of syar'i fashion in Surabaya. Thus, manufacturers and marketers should pay attention to halalness in producing and marketing their products. Keywords: Fashion Syar’i, Halal Knowledge, Attitude, Consumer Behavior. DAFTAR PUSTAKA Abuznaid, S. (2012). Islamic marketing: Addressing the muslim market. Humanities, 26(6), 1473–1503. Adiba, E. M., & Wulandari, D. A. (2018). Pengaruh halal knowledge, islamic religiosity, dan attitude terhadap behavior konsumen muslim generasi y pengguna kosmetik halal di Surabaya. Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 1(3), 357–369. https://doi.org/10.31842/jurnal-inobis.v1i3.42 Amanda, F., Possumah, B. T., & Firdaus, A. (2018). Consumerism in personal finance: An Islamic wealth management approach. 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Perilaku konsumen. Surabaya: Binarupa Aksara. Farlina, N., Shafii, Z., & Shahwan, S. (2015). Awareness and perception of muslim consumers on halal cosmetics and personal care products. International Journal of Business, Economics and Management, 2(1), 1–14. http://dx.doi.org/10.18488/journal.62/2015.2.1/62.1.1.14 Firmansyah, M. A. (2018). Perilaku konsumen. Jakarta: Deepublish. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: Sage. Hair, Joseph F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203 Harun, T. W. R., Rashid, R. A., & Hamed, A. B. (2015). Factors influencing products’ knowledge of Islamic banking employees. 3(1), 23–33. https://doi.org/10.15640/jisc.v3n1a4 Haryono, S. (2016). Metode SEM untuk penelitian manajemen dengan AMOS LISREL PLS. Bekasi: Intermedia Personalia Utama. Karim, A. (2014). Ekonomi mikro Islami. Rajawali Pers. Karim, M. A. (2013). Perilaku komunitas muslim perkotaan dalam mengonsumsi produk halal. Jakarta: Kementerian Agama RI. Kementerian Agama Republik Indonesia. (2017). Qur’an Kemenag. Jakarta: LPMQ. https://quran.kemenag.go.id/ Khan, M. A. (2020). Theory of consumer behavior: An Islamic perspective. Retrieved from https://mpra.ub.uni-muenchen.de/id/eprint/104208 Kotler, P., & Keller, K. L. (2008). Manajemen pemasaran. Jakarta: Erlangga. Maichum, K., Parichatnon, S., & Peng, K. C. (2017). The Influence of attitude, knowledge and quality on purchase intention towards halal food: A case study of young non-muslim consumers in Thailand. IRA-International Journal of Management & Social Sciences (ISSN 2455-2267), 6(3), 354. https://doi.org/10.21013/jmss.v6.n3.p3 Muslichah, I., & Sanusi, S. (2019). The effect of religiosity and financial literacy on intention to use Islamic banking products. Asian Journal of Islamic Management (AJIM), 1(2), 85–92. https://doi.org/10.20885/ajim.vol1.iss2.art2 Nurhayati, T., & Hendar, H. (2020). Personal intrinsic religiosity and product knowledge on halal product purchase intention: Role of halal product awareness. Journal of Islamic Marketing, 11(3), 603–620. https://doi.org/10.1108/JIMA-11-2018-0220 Pickens, J. (2005). Attitudes and perceptions. In Organizational behavior in health care (pp. 43–76). Sudbury: Jones and Bartlett Publishers. https://doi.org/10.1007/978-94-009-4978-2_11 Rahman, A. A., Asrarhaghighi, E., & Rahman, S. A. (2015). Consumers and halal cosmetic products: Knowledge, religiosity, attitude and intention. Journal of Islamic Marketing, 6(1), 148–163. https://doi.org/10.1108/JIMA-09-2013-0068 Sadeeqa, S., Sarriff, A., Masood, I., Atif, M., & Farooqi, M. (2013). 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Analysis of the Role of the Government and Society on Zakat in East Java Province Hashfi Hizrian Atiqi; Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp230-238

ABSTRAK Penelitian ini bertujuan untuk mengetahui peran pemerintah dan masyarakat dalam perzakatan di Jawa Timur. Hal tersebut dinilai dengan menggunakan dimensi makro pada indeks zakat nasional. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan alat analisis Indeks Zakat Nasional. Penelitian dilakukan dengan memberi kuesioner kepada pihak Lembaga Amil Zakat terkait data yang dibutuhkan. Hasil yang didapat pada dimensi makro adalah 0,31 yang mana menunjukkan nilai yang kurang baik. Hal itu disebabkan oleh beberapa faktor diantaranya masih rendahnya dukungan APBD untuk biaya operasional Lembaga Amil Zakat dan nilai rasio muzakki baik individu maupun badan usaha yang masih sangat rendah. Kata Kunci: Lembaga Amil Zakat, Indeks Zakat Nasional, Dimensi Makro, Kinerja. ABSTRACT This study aims to determine the role of government and society on zakat in East Java. These roles are assessed using the macro dimensions of the national zakat index. This study uses a quantitative descriptive research method with the National Zakat Index analysis tool. The research was conducted by distributing questionnaires to Amil Zakat Institutions regarding the required data. The results obtained by the zakat institution on the macro dimension is 0.31 which indicates a poor value. This was caused by several factors, including the low budget support for operational costs of Amil Zakat Institution and the very low value of the muzakki ratio for both individuals and business entities. Keywords: Amil Zakat Institution, National Zakat Index. Macro Dimension, Performance. DAFTAR PUSTAKA Badan Pusat Statistik. (2020). Jumlah penduduk miskin menurut provinsi, 2007-2020. Retrieved from https://www.bps.go.id/linkTableDinamis/view/id/1119 Badan Pusat Statistik. (2020). Jumlah perusahaan, tenaga kerja, investasi, dan nilai produksi menurut kabupaten/kota di provinsi Jawa Timur, 2017. Retrieved from https://jatim.bps.go.id/statictable/2019/10/15/1943/jumlah-perusahaan-tenaga-kerja-investasi-dan-nilai-produksi-menurut-kabupaten-kota-di-provinsi-jawa-timur-2017-.html Khoirunnisa, A. A. (2017). Analisis kinerja baznas kabupaten Cilacap dengan pendekatan indeks zakat nasional. Skripsi tidak dipublikasikan. Bogor: Institut Pertanian Bogor. Mubarokah, I. (2017). Analisis kinerja perzakatan provinsi Jawa Tengah. Skripsi tidak dipublikasikan. Bogor: Institut Pertanian Bogor. Pusat Kajian Strategis BAZNAS. (2016). Indeks zakat nasional. Jakarta Pusat: Pusat Kajian Strategis BAZNAS. Pusat Kajian Strategis BAZNAS. (2020). Revisi komponen dan formula penghitungan indeks zakat nasional. Jakarta Pusat: Pusat Kajian Strategis BAZNAS Putri, Y. H. (2017). Analisis kinerja pengelolaan zakat di badan amil zakat nasional (BAZNAS) kota Yogyakarta. Skripsi tidak dipublikasikan. Bogor: Institut Pertanian Bogor. Saf, M. A. (2015). Efektivitas pelaksanaan perda pengelolaan zakat di kota Mojokerto dan kabupaten Sidoarjo. Al-Daulah: Jurnal Hukum Dan Perundangan Islam, 5(2), 312-332. https://doi.org/10.15642/ad.2015.5.2.312-332

Does Environmental Disclosure, Environmental Performance, and Financial Performance Impact the Stock Prices? Evidence from Issuers in Jakarta Islamic Index Shinta Sunja Prastika; Muhammad Nafik Hadi Ryandono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp252-259

ABSTRAK Manusia, hewan, maupun tumbuhan sangat bergantung kepada lingkungan hidup. Sudah menjadi kewajiban manusia untuk menjaga kelestarian lingkungan mengingat peran penting lingkungan bagi kehidupan. Dalam proses menjaga kelestarian lingkungan dipengaruhi oleh berbagai faktor yang mendorong maupun menghambat. Salah satu faktor yang menjadi penghambat kelestarian lingkungan adalah aktivitas perusahaan. Tujuan dari pada penelitian ini adalah mengetahui apakah terdapat pengaruh antara pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham. Variabel independen yang digunakan dalam penelitian ini adalah pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan. Sementara variabel dependennya yakni harga saham. Pendekatan yang dipilih dalam penelitian ini adalah kuantitatif dengan menggunakan teknik regresi data panel. Sampel yang digunakan sebanyak 9 emiten terdaftar di Jakarta Islamic Index dan PROPER periode 2015-2019. Hasil penelitian menyatakan bahwasanya pengungkapan lingkungan dan kinerja lingkungan berpengaruh positif tidak signifikan terhadap harga saham. Sedangkan kinerja keuangan berpengaruh positif signifikan terhadap harga saham. Kata Kunci: Pengungkapan lingkungan, Kinerja lingkungan, Kinerja keuangan, Harga saham. ABSTRACT Humans, animals, and plants are very dependent on the environment. It has become a human obligation to preserve the environment considering the important role of the environment in life. The process of preserving the environment is influenced by various encouraging and inhibiting factors. One of the factors that hinder environmental sustainability is the company's activities. The purpose of this study is to determine whether there is an influence between environmental disclosure, environmental performance, and financial performance on stock prices. The independent variables used in this study are environmental disclosure, environmental performance, and financial performance. While the dependent variable is the stock price. The approach chosen in this study is quantitative using panel data regression techniques. The sample used is 9 companies listed in the Jakarta Islamic Index and PROPER for the 2015-2019 period. The results of the study stated that environmental disclosure and environmental performance had no significant positive effect on stock prices. While financial performance has a significant positive effect on stock prices. Keywords: Environmental disclosures, Environmental performance, Financial performance, Stock prices. DAFTAR PUSTAKA AirVisual. (2019). Kota dengan polusi udara tertinggi dan kualitas udara terburuk di dunia. Retrieved from https://www.iqair.com/id/world-air-quality-ranking Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2005). The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach. SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.405643 Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. Source: The Pacific Sociological Review, 18(1), 122–136. Gita Indah Dewi Fortuna, N. M., & Putra, I. N. W. A. (2020). Pengaruh Kinerja Lingkungan, Pengungkapan Informasi Lingkungan, dan Good Corporate Governance pada Harga Saham Perusahaan. E-Jurnal Akuntansi, 30(4), 1019. https://doi.org/10.24843/eja.2020.v30.i04.p18 Haniffa, R. (2002). Social Responsibility Disclosure: An Islamic Perspective. Indonesian Management and Accounting Research, 1, 128–146. Kementerian Agama RI. (2019). Al-qur'an dan terjemahannya. Jakarta: Kemenag RI. Kurnia, P., Darlis, E., & Putra, A. A. (2020). Carbon emission disclosure, good corporate governance, financial performance, and firm value. Journal of Asian Finance, Economics and Business, 7(12), 223–231. https://doi.org/10.13106/jafeb.2020.vol7.no12.223 Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves us. Journal of Management, 34(6), 1152-1189. https://doi.org/10.1177/0149206308324322 Monteiro, S. M. da S., & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185–204. https://doi.org/10.1002/csr.197 Preston, L. E., & Post, J. E. (1981). Private management and public policy. California Management Review, 23(3), 56–62. https://doi.org/10.2307/41172602 Rusmita, S. A., Syafira, F. N., & Afifa, O. M. (2020). The effect of environmental disclosures on ISSI company stock prices. International Journal of Innovation, Creativity and Change, 10(12), 488–501. Wilmshurst, T., & Frost, G. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13, 10–26. https://doi.org/10.1108/09513570010316126 Wolk, H., Dodd, J., & Rozycki, J. (2017). Accounting theory: Conceptual issues in a political and economic environment. London: SAGE.

Is that Financial Knowledge, Investment Experience, and Project Advertisement Have any Influence on Students’ Investment Intention in Sharia Crowdfunding? Zakkya Jihan Nabilla; Atina Shofawati
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp260-272

ABSTRAK Crowdfunding Syariah merupakan salah satu bentuk fintech dengan mengumpulkan dana dari masyarakat untuk diberikan kepada pihak atau proyek yang membutuhkan bantuan dana dengan menerapkan prinsip syariah didalamnya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari pengetahuan keuangan, pengalaman investasi mahasiswa dan iklan proyek terhadap minat investasi mahasiswa pada situs crowdfunding syariah di Indonesia. Pada penelitian ini digunakan metode kuantitatif dengan teknik analisis PLS-SEM. Dari hasil penelitian ditemukan bahwa pengetahuan keuangan dan iklan proyek berpengaruh signifikan terhadap minat investasi mahasiswa pada situs crowdfunding syariah, sedangkan pengalaman investasi mahasiswa memiliki pengaruh yang tidak signifikan pada minat investasi mahasiswa pada situs crowdfunding syariah di Indonesia. Kata Kunci: Pengetahuan Keuangan, Pengalaman Investasi, Iklan Proyek, Investasi Mahasiswa, Crowdfunding Syariah. ABSTRACT Sharia crowdfunding is a form of fintech that collects funds from the public to be given to parties or projects that need financial assistance by applying sharia principles in it. This study aims to determine the effect of financial knowledge, investment experience, and project advertising on students’ investment intention in sharia crowdfunding sites in Indonesia. In this study, quantitative methods were used with PLS-SEM analysis techniques. It found that financial knowledge and project advertising had a significant effect on students’ investment intention in sharia crowdfunding sites, while students’ investment experience had an insignificant effect on the students’ investment intention in sharia crowdfunding sites in Indonesia. Keywords: Knowledge, Investment Experience, Project Advertisement, Students’ Investment, Sharia Crowdfunding. DAFTAR PUSTAKA Alquraan, T., Alqisie, A., & Al Shorafa, A. (2016). Do behavioral finance factors influence stock investment decisions of individual investors? (Evidences from Saudi Stock Market). American International Journal of Contemporary Research, 6(3), 159–169. Awais, M., Fahad Laber, M., Rasheed, N., & Khursheed, A. (2016). Impact of financial literacy and investment experience on risk tolerance and investment decisions: Empirical evidence from Pakistan. International Journal of Economics and Financial Issues, 6(1), 73–79. Chou, S. R., Huang G. L., & Hsu H. L. (2010). Investor attitude and behavior towards inherent risk and potential in financial product. International Research Journal of Finance and Economics. Darmansyah, Fianto, B. A., Hendratmi, A., & Aziz, P. F. (2020). Factors determining behavioral intentions to use Islamic financial technology: Three competing models. Journal of Islamic Marketing, 12(4), 794–812. https://doi.org/10.1108/JIMA-12-2019-0252 Faidah, F. (2019). Pengaruh literasi keuangan dan faktor demografi terhadap minat investasi mahasiswa. JABE (Journal of Applied Business and Economic), 5(3), 251. https://doi.org/10.30998/jabe.v5i3.3484 Hardiwinoto. (2013). Teori dan praktik keputusan investasi sektor rill dan finansial. Semarang: Unimus Press. Hendratmi, A., Ryandono, M. N. H., & Sukmaningrum, P. S. (2020). Developing Islamic crowdfunding website platform for startup companies in Indonesia. Journal of Islamic Marketing, 11(5), 1041–1053. https://doi.org/10.1108/JIMA-02-2019-0022 Lacan, C., & Desmet, P. (2017). Does the crowdfunding platform matter? Risks of negative attitudes in two-sided markets. Journal of Consumer Marketing, 34(6), 472–479. https://doi.org/10.1108/JCM-03-2017-2126 Lubis, P. K. D. (2019). Influence of knowledge investment and investment motivation against the interest of investing in the stock market on economic education status of students of state university of Medan. Journal of Physics: Conference Series, 1387(1). https://doi.org/10.1088/1742-6596/1387/1/012064 Mishra, K. C., & Metilda, M. J. (2015). A study on the impact of investment experience, gender, and level of education on overconfidence and self-attribution bias. IIMB Management Review, 27(4), 228–239. https://doi.org/10.1016/j.iimb.2015.09.001 Nagy, A., & Obenberger, W. (1994). Influencing individual behavior investor. Financial Analysts Journal, 50(4), 63–68. https://doi.org/10.2469/faj.v50.n4.63 Nugroho, A. Y., & Rachmaniyah, F. (2019). Fenomena perkembangan crowdfunding di Indonesia. Ekonika: Jurnal Ekonomi Universitas Kadiri, 4(1), 34-46. https://doi.org/10.30737/ekonika.v4i1.254 Otoritas Jasa Keuangan. (2021). Statistik fintech lending periode Januari 2021. https://www.ojk.go.id/id/kanal/iknb/data-dan-statistik/fintech/Pages/Statistik-Fintech-Lending-Periode-Januari-2021.aspx Putra, S. M., & Susilowati, F. D. (2020). Pengaruh popularitas proyek dan kualitas informasi proyek pada kampanye crowdfunding. Jurnal Konsep Bisnis dan Manajemen, 7(November), 35–47. https://doi.org/10.31289/jkbm.v7i1.4225 Schwienbacher, A., & Larralde, B. (2012). Crowdfunding of small entrepreneurial ventures. SSRN Electronic Journal, 2010. https://doi.org/10.2139/ssrn.1699183 Suprihati., & Pradanawati, S. L. (2020). The influence of knowledge, investment motivation and investment understanding on student interest to invest in the capital market. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(4), 1030–1038. Suyanti, E., & Hadi, N. U. (2019). Analisis motivasi dan pengetahuan investasi terhadap minat investasi mahasiswa di pasar modal. Edunomic Jurnal Pendidikan Ekonomi, 7(2), 108-116. https://doi.org/10.33603/ejpe.v7i2.2352 Taha, T., & Macias, I. (2014). Crowdfunding and Islamic finance: A good match? In Social Impact Finance (pp. 113–125). https://doi.org/10.1057/9781137372697_10 Tuyon, J., & Ahmad, Z. (2016). Behavioural finance perspectives on Malaysian stock market efficiency. Borsa Istanbul Review, 16(1), 43–61. https://doi.org/10.1016/j.bir.2016.01.001 Zheng, H., Li, D., Wu, J., & Xu, Y. (2014). The role of multidimensional social capital in crowdfunding: A comparative study in China and US. Information and Management, 51(4), 488–496. https://doi.org/10.1016/j.im.2014.03.003

The Impact of Sectoral Financing Diversification on Non-Performing Financing of Islamic Rural Banks Dityawarman El Aiyubbi; Agus Widarjono; Nabilah Amir
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp140-155

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh diversifikasi pembiayaan dengan beberapa kontrol variabel baik variabel internal bank maupun variabel eksternal terhadap NPF BPRS di Indonesia. Faktor internal terdiri dari aset, CAR, pembiayaan, efisiensi operasi, sedangkan variabel eksternal adalah kondisi ekonomi makro yaitu output domestik dan tingkat inflasi. Penelitian ini menggunakan data time series, bulan Januari 2010 sampai Desember 2019. Penelitian ini menggunakan metode Autoregressive Distributed Lag model (ARDL). Berdasarkan hasil uji kointegrasi terdapat hubungan jangka panjang dalam penelitian ini. Penelitian ini menunjukkan bahwa diversifikasi menyebabkan NPF yang tinggi. Selain itu, peningkatan CAR dan Inflasi menyebabkan meningkatkan NPF pada BPRS di Indonesia. Pembiayaan yang diproksi dengan rasio pembiayaan terhadap total aset menunjukkan pengaruh yang negatif terhadap NPF. Implikasi bagi BPRS yakni BPRS diharapkan lebih pada konsentrasi pembiayaan pada sektor tertentu karena akan mengurangi risiko pembiayaan bermasalah pada BPRS. selain itu BPRS dalam melakukan pembiayaan perlu menerapkan prinsip kehati-hatian agar dapat meningkatkan profitabilitas dan mengurangi pembiayaan bermasalah. kemudian bagi pemerintah diharapkan terus menjaga kondisi ekonomi sehingga dapat mengurangi risiko pembiayaan bermasalah. Kata Kunci: NPF, Diversifikasi, Pembiayaan, Inflasi, ARDL. ABSTRACT This research aims to analyze the effect of financing diversification with some variable controls on both internal bank variables and external variables to NPF of BPRS in Indonesia. Internal factors consist of assets, CAR, financing, operating efficiency. While external variables are macroeconomic conditions, i.e., domestic output and inflation rate. This study uses time-series data, from January 2010 to December 2019. The study used the Autoregressive Distributed Lag Model (ARDL) method. Based on the cointegration test results, this study has a long-term relationship. This research shows that diversification leads to high NPF. In addition, the increase in CAR and Inflation led to an increase in NPF of BPRS in Indonesia. Projected financing with a ratio of financing to total assets negatively influences NPF. The implication for BPRS is that BPRS should focus on financing in specific segments because it will reduce the risk of non-performing financing. BPRS also needs to apply the prudential principle to increase profitability and reduce non-performing financing. In addition, the government must also maintain a stable economic condition to reduce the risk of non-performing financing. Keywords: NPF, Diversification, Financing, Inflation, ARDL. DAFTAR PUSTAKA Abidin, Z., Rumbaf, A. S., Iqbal, M., & Prabantarikso, R. M. (2020). Determinants of credit risk diversification in Indonesian banking industry. Journal of Seybold Report, 15(8), 1932–1948. Acharya, V. V., Hasan, I., & Saunders, A. (2006). Should banks be diversified? Evidence from individual bank loan portfolios. The Journal of Business, 79(3), 1355–1412. https://doi.org/10.1086/500679 Adzobu, L. D., Agbloyor, E. K., & Aboagye, A. (2017). The effect of loan portfolio diversification on banks’ risks and return: Evidence from an emerging market. Managerial Finance, 43(11), 1274–1291. https://doi.org/10.1108/MF-10-2016-0292 Al Qur’an Surat Al-Baqarah/2:282 Al-kayed, L. T., & Aliani, K. C. (2020). Effects of focus versus diversification on bank risk and return: evidence from Islamic banks’ loan portfolios. Journal of Islamic Accounting and Business Research, 11(9), 2155–2168. https://doi.org/10.1108/JIABR-10-2019-0192 Baskara, I. G. K. (2013). Lembaga keuangan mikro di Indonesia. Buletin Studi Ekonomi, 18(2), 114–125. Christianti, A. (2011). Diversifikasi kredit terhadap profitabilitas dan probabilitas kegagalan bank. Jurnal Keuangan dan Perbankan, 15(3), 428–436. https://doi.org/10.26905/jkdp.v15i3.1035 Fauzukhaq, M. F., Sari, D., Wiranata, S., Studi, P., Syariah, P., Islam, U., Syarif, N., Jakarta, H., & Selatan, T. (2020). Pengaruh inflasi, BI rate, kurs, CAR dan FDR terhadap non-performing financing bank syariah mandiri. Media Ekonomi, 28(2), 129–140. Hanafi, M. M. & Halim, A. (2018). Analisis laporan keuangan. Yogyakarta: UPP STIM YKPN. Hernawati, H. & Puspasari, O. R. (2018). Pengaruh faktor makroekonomi terhadap pembiayaan bermasalah. Journal of Islamic Finance and Accounting, 1(1). 11-34. https://doi.org/10.22515/jifa.v1i1.1134 Huynh, J. & Dang, V. D. (2020). A risk-return analysis of loan portfolio diversification in the Vietnamese banking system. Journal of Asian Finance, Economics and Business, 7(9), 105–115. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.105 Karnaen, A. P. & Antonio, M. S. (1992). Apa dan bagaimana bank syariah. Yogyakarta: Dana Bhakti Wakaf. Kim, H., Batten, J. A. & Ryu, D. (2020). Financial crisis, bank diversification, and financial stability: OECD countries. International Review of Economics and Finance, 65(September 2019), 94–104. https://doi.org/10.1016/j.iref.2019.08.009 Kusi, B. A., Adzobu, L., Abasi, A. K. & Ansah-Adu, K. (2020). Sectoral loan portfolio concentration and bank stability: Evidence from an emerging economy. Journal of Emerging Market Finance, 19(1), 66–99. https://doi.org/10.1177/0972652719878597 Laestiani, N., Riani, W. & Haviz, M. (2020). Pengaruh inflasi, laju pertumbuhan ekonomi (LPE), dan return on asset (ROA) terhadap non performing financing (NPF) pada bank umum. Prosiding Ilmu Ekonomi, 6, 23–28. Liang, S., Moreira, F. & Lee, J. (2020). Diversification and bank stability. Economics Letters, 193,. https://doi.org/10.1016/j.econlet.2020.109312 Meriyati, M. & Hermanto, A. (2021). Sosialisasi sejarah bank perkreditan rakyat (BPR) dan bank perkreditan rakyat syariah (BPRS) kepada alumni pondok al-iman yang berada di Palembang. AKM: Aksi Kepada Masyarakat, 1(2), 43–52. https://doi.org/10.36908/akm.v1i2.187 Moudud-Ul-Huq, S., Ashraf, B. N., Gupta, A. Das & Zheng, C. (2018). Does bank diversification heterogeneously affect performance and risk-taking in ASEAN emerging economies? Research in International Business and Finance, 46(April), 342–362. https://doi.org/10.1016/j.ribaf.2018.04.007 Nugrohowati, R. N. I. & Bimo, S. (2019). Analisis pengaruh faktor internal bank dan eksternal terhadap Non-Performing Financing (NPF) pada Bank Perkreditan Rakyat Syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 5(1), 42–49. https://doi.org/10.20885/jeki.vol5.iss1.art6 Otoritas Jasa Keuangan. (2010). Statistik perbankan syariah. Jakarta: OJK. Retrieved from https://www.ojk.go.id/ Otoritas Jasa Keuangan. (2011). Statistik perbankan syariah. Jakarta: OJK. 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Peraturan Otoritas Jasa Keuangan nomor 33/POJK.03/2018 tentang kualitas aset produktif dan pembentukan penyisihan penghapusan aset produktif bank perkreditan rakyat. Jakarta: Otoritas Jasa Keuangan. Otoritas Jasa Keuangan. (2018c). Statistik perbankan syariah. Jakarta: OJK. Retrieved from https://www.ojk.go.id/ Otoritas Jasa Keuangan. (2019a). Peraturan Otoritas Jasa Keuangan nomor 29/POJK.03/2019 tentang penilaian kualitas aset produktif dan pembentukan penyisihan penghapusan aset produktif bagi bank pembiayaan rakyat syariah. Jakarta: Otoritas Jasa Keuangan. Otoritas Jasa Keuangan. (2019b). Peraturan Otoritas Jasa Keuangan nomor 28/SEOJK.03/2019 tentang sistem penilaian tingkat kesehatan bank pembiayaan rakyat syariah. Jakarta: Otoritas Jasa Keuangan. Otoritas Jasa Keuangan. (2019c). Statistik perbankan syariah. Jakarta: OJK. https://www.ojk.go.id/ Prastiwi, I. E. & Anik, A. A. (2020). Diversifikasi kredit, monitoring, dan kinerja perbankan di Indonesia. Jurnal Ilmiah Ekonomi Islam, 6(1), 80–86. https://doi.org/10.29040/jiei.v6i1.775 Presiden Republik Indonesia (1992). Peraturan Pemerintah Republik Indonesia nomor 72 Tahun 1992 bank berdasarkan prinsip bagi hasil. Jakarta: Presiden RI. Priyadi, U., Utami, K. D. S., Muhammad, R., & Nugraheni, P. (2021). Determinants of credit risk of Indonesian Sharīʿah rural banks. ISRA International Journal of Islamic Finance, 13(3), 284-301. https://doi.org/10.1108/IJIF-09-2019-0134 Dewan Perwakilan Rakyat Republik Indonesia. (2013). Undang-Undang Republik Indonesia nomor 1 tahun 2013 tentang lembaga keuangan mikro. Jakarta: DPR RI. Dewan Perwakilan Rakyat Republik Indonesia. (1998). Undang-Undang Republik Indonesia nomor 10 tahun 1998 tentang perbankan. Jakarta: DPR RI. Dewan Perwakilan Rakyat Republik Indonesia. (2008). Undang-Undang Republik Indonesia nomor 21 tahun 2008 tentang perbankan syariah. Jakarta: DPR RI. Dewan Perwakilan Rakyat Republik Indonesia. (1999). Undang-Undang Republik Indonesia nomor 23 tahun 1999 tentang bank Indonesia. Jakarta: DPR RI. Rossi, S. P. S., Schwaiger, M. S., & Winkler, G. (2009). How loan portfolio diversification affects risk, efficiency and capitalization: A managerial behavior model for Austrian banks. Journal of Banking and Finance, 33(12), 2218–2226. https://doi.org/10.1016/j.jbankfin.2009.05.022 Safitri, M., Ismawanto, T. & Kusno, H. S. (2020). Pengaruh FDR dan BOPO terhadap NPF pada bank syariah anak perusahaan BUMN. Jurnal Bisnis dan Kewirausahaan, 16(3), 201–207. https://doi.org/10.31940/jbk.v16i3.2192 Setiawan, A. H. (2017). Analisis komparasi lembaga keuangan mikro (LKM) dalam penyaluran kredit mikro menurut preferensi usaha mikro di kota Semarang. Jurnal Dinamika Ekonomi dan Bisnis, 14(1), 1–16. https://doi.org/10.34001/jdeb.v14i1.566 Setyawati, I. (2018). 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The Analysis of Problematic Financing Solution during Covid-19 Pandemic at Arrahmah Sharia Savings and Loans Cooperatives Rani Riyantari; Prima Dwi Priyatno
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp192-202

ABSTRAK Merebaknya coronavirus dan pemberlakuan pembatasan sosial berskala besar yang diterapkan di Indonesia menyebabkan banyak kinerja perusahaan mengalami penurunan, salah satunya pada koperasi simpan pinjam dan pembiayaan syariah. Dampak yang dihadapi koperasi yakni peningkatan nilai pembiayaan bermasalah akibat pandemi Covid-19. Artikel ini bertujuan untuk menganalisis strategi pengendalian yang dilakukan oleh koperasi untuk menekan tingkat pembiayaan bermasalah dengan mengacu pada Peraturan Pemerintah No. 7 dan Fatwa MUI No. 47, 48, dan 49. Metode artikel ini memakai pendekatan kualitatif deskriptif dengan jenis studi kasus. Pengumpulan data yang digunakan adalah teknik wawancara terstruktur dengan 5 informan yang terdiri dari pihak koperasi dan pihak anggota bermasalah, observasi partisipan pasif, serta dokumentasi. Peneliti menggunakan teknik triangulasi untuk menguji validitas data, dan peneliti melakukan reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi data dalam teknik analisa data. Hasil penelitian dapat disimpulkan terdapat strategi pengendalian sesuai dengan Peraturan Pemerintah dan Fatwa MUI antara lain revitalisasi proses, optimalisasi sistem penagihan dan monitoring, konsolidasi kepada anggota koperasi, collateral, dan write-off. Kata kunci: Covid-19, KSPPS, NPF, strategi pengendalian. ABSTRACT The outbreak of the coronavirus and the large-scale social restrictions implemented in Indonesia have caused many companies' performance to decline, one of which is sharia savings and loan cooperatives. The impact faced by cooperatives is an increase in the value of non-performing financing due to the Covid-19 pandemic. This article aims to analyze the control strategy carried out by cooperatives to reduce the level of non-performing financing by referring to Government Regulation no. 7 and MUI Fatwa No. 47, 48, and 49. The method of this article uses a descriptive qualitative approach with a case study type. The data collection used is a structured interview technique with 5 informants consisting of cooperative parties and problematic members, passive participant observation, and documentation. The researcher used the triangulation technique to test the validity of the data, and the researcher carried out data reduction, data presentation, and conclusion drawing/data verification in data analysis techniques. The results of the study can be concluded that there are control strategies under Government Regulations and the MUI Fatwa, including process revitalization, optimization of billing and monitoring systems, consolidation of cooperative members, collateral, and write-off. Keywords: control strategies, Covid-19, KSPPS, NPF. DAFTAR PUSTAKA Astuti, R. Y. (2015). Pembiayaan murâbahah yang bermasalah di baitul mâl wa tamwîl (BMT) XYZ dalam perspektif manajemen risiko. Islamic Economics Journal, 1(2), 191-211. https://doi.org/10.21111/iej.v1i2.351 Ayusafitri, D., Aminah., & Irawati. (2017). Penyelesaian pembiayaan akad musyarakah bermasalah pada koperasi BMT syari’ah makmur Bandar Lampung. Notarius, 13(1), 246-249. https://doi.org/10.14710/nts.v13i1.30393. DSN MUI. (2005a). Fatwa DSN-MUI tentang penyelesaian piutang murabahah bagi nasabah tidak mampu membayar. Jakarta: DSN MUI. DSN MUI. (2005b). Fatwa DSN MUI tentang penjadwalan kembali tagihan murabahah. Jakarta: DSN MUI. Firdaus, M., & Susanto, A. E. (2018). Perkoperasian: Sejarah, teori, dan praktek. Bogor: Ghalia Indonesia. Herman. (2020). 2.322 koperasi dan 185.184 umkm terdampak covid-19. Retrieved from https://www.beritasatu.com/ekonomi/642537/2322-koperasi-dan-185184-umkm-terdampak-covid19 Ihsanudin. (2020). Fakta lengkap kasus pertama virus corona di Indonesia. Retrieved from https://nasional.kompas.com/read/2020/03/03/06314981/fakta-lengkap-kasus-pertama-virus-corona-di-indonesia?page=all Ismail. (2018). Manajemen perbankan dari teori menuju aplikasi. Jakarta: Prenada Media Group. Kemenkop UKM RI. (2015). Peraturan Menteri Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia No. 16 /Per/M.Kukm/Ix/2015 tentang pelaksanaan kegiatan usaha simpan pinjam dan pembiayaan syariah oleh koperasi. Jakarta: Kemenkop UKM RI. Kemenkop UKM RI. (2020). Rencana Strategis Kementerian Koperasi Dan Usaha Kecil Dan Menengah tahun 2020 - 2021. Retrieved from https://kemenkopukm.go.id/uploads/laporan/1600168483_RENSTRA 2020-2024 OK.pdf Listanti, D., Dzulkirom, M., & Topowijono. (2015). Upaya penanganan pembiayaan murabahah bermasalah pada lembaga keuangan syariah (Studi pada KJKS baitul maal wat tamwil (BMT) mandiri sejahtera karangcangkring Gresik Jawa timur periode 2011-2013). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 1(1), 1-9. Madjid, S. S. (2018). Penanganan pembiyaan bermasalah pada bank syariah. Jurnal Hukum Ekonomi Syariah, 2(2), 96-109. https://doi.org/2549-4872 Rahmi, M., & Sari, L. P. (2021). Analisis implementasi penerapan SOP funding dan financing dalam menciptakan akuntabilitas pada BMT natijatul umat. Sebatik, 25(1), 19–26. https://doi.org/10.46984/sebatik.v25i1.1274 Sa’diyah, M. (2019). Fiqih muamalah II: Teori dan praktiks. Jepara: Unisnu Press. Shobirin. (2016). Penyelesaian pembiayaan murabahah bermasalah di baitul maal wa tamwil (BMT). Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam, 9(2), 398-420. https://doi.org/10.21043/iqtishadia.v9i2.1737 Sudarto, A. (2020). Penyelesaian pembiayaan bermasalah pada lembaga keuangan syariah studi BMT al hasanah Lampung Timur. Islamic Banking, 5(2), 99–116. https://doi.org/10.36908/isbank.v5i2.118 Sugiyono. (2020). Metode penelitian kualitatif. Bandung: CV. Alfabeta. Turmudin, M. (2017). Produksi dalam perspektif ekonomi Islam. Islamadina: Jurnal Ekonomi Islam, 18(1), 37-56. http://dx.doi.org/10.30595/islamadina.v0i0.1528 Wardoyo, F. R. S. (2018). Strategi koperasi keuangan syariah dalam menekan tingkat non performing financing (NPF) (studi kasus pada BMT Al-Ummah Mojokerto). Skripsi tidak dipublikasikan. Surabaya: UIN Sunan Ampel. Wijaya, C. (2020). PSBB Jakarta mulai 10 April selama dua minggu, namun pakar menyebut hasil efektif satu bulan untuk tekan Covid-19. Retrieved from https://www.bbc.com/indonesia/indonesia-52194441

The Analysis of Financial Performance Factors of Sharia Banking on Profitability before and during the Covid-19 Pandemic in Indonesia Ayuningtiyas Ayuningtiyas; Irma Novida; Yeni Oktaviani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp239-251

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor kinerja keuangan yang mempengaruhi profitabilitas perbankan syariah. Metode yang digunakan dalam penelitian ini adalah deskriptif komparatif dengan pendekatan kuantitatif. Pendekatan kuantitatif menggunakan model Artificial Neural Network (ANN) dan menggunakan uji Wilcoxon. Penelitian ini menghasilkan variabel kinerja keuangan yang mempengaruhi profitabilitas pada masa sebelum pandemi yaitu CAR dengan nilai importance 71,619%. Sedangkan FDR yang menghasilkan nilai importance 0,447% dan NPF dengan nilai importance 27,932% tidak mempengaruhi profitabilitas. Sedangkan pada saat pandemi COVID-19, variabel kinerja keuangan yang mempengaruhi profitabilitas adalah variabel CAR dengan nilai importance sebesar 64,47%. Begitu pula pada variabel FDR yang memiliki nilai importance 35,37% melebihi 33,33% yang berarti varibel FDR sangat mempengaruhi profitabilitas. Hasil perbandingan kinerja keuangan sebelum dan pada saat pandemi menunjukkan terdapat perbedaan ROA, CAR, FDR, dan NPF sebelum dan saat pandemi COVID-19. Kata Kunci: Bank Syariah, Kinerja Keuangan, Profitabilitas, Pandemi COVID-19. ABSTRACT The purpose of this study was to determine the factors of financial performance that affect the profitability of Islamic banking. The method used in this study is comparative descriptive with a quantitative approach. The quantitative approach uses the Artificial Neural Network (ANN) model and the Wilcoxon test. This study produces a financial performance variable that affects profitability in the pre-pandemic period, namely CAR with an importance value of 71.619%. While the FDR with an importance value of 0.447% and NPF with an importance value of 27.932% does not affect profitability. Meanwhile, during the COVID-19 pandemic, the financial performance variable that affects profitability is the CAR variable which produces an importance value of 64.47%. Likewise, the FDR variable which has an importance value of 35.37% exceeds 33.33%, which means that the FDR variable greatly affects profitability. The results of the comparison of financial performance before and during the pandemic show that there are differences in ROA, CAR, FDR, and NPF before and during the COVID-19 pandemic. Keywords: Islamic Banks, Financial Performance, Profitability, COVID-19 Pandemic. DAFTAR PUSTAKA Achsani, M. N. F. F., & Kassim, S. (2021). The determinants of credit risk under dual banking system: indonesian experience based on bank specific variables. Al-Muzara'ah, 9(2), 215-229. https://doi.org/10.29244/jam.9.2.215-229 Almutairi, H. A. (2022). Covid-19 and its impact on the financial performance of kuwaiti banks: A comparative study between conventional and Islamic banks. The Journal of Asian Finance, Economics and Business, 9(1), 249–257. https://doi.org/10.13106/jafeb.2022.vol9.no1.0249 Almonifi, Y. S. A., Rehman, S. U., & Gulzar, R. (2021). The covid-19 pandemic effect on the performance of the islamic banking sector in KSA: An empirical study of al rajhi bank. SSRN. http://dx.doi.org/10.2139/ssrn.3834859 Bagaskoro, M. N., & Imansyah, M. H. (2019). Pengaruh ekspor impor terhadap transaksi berjalan indonesia sebelum dan sesudah subprime mortgage. JIEP: Jurnal Ilmu Ekonomi dan Pembangunan, 2(2), 332-345. https://doi.org/10.20527/jiep.v2i2.1176 Bank Indonesia. (2020). Peraturan Bank Indonesia No. 22/6/PBI/2020 tentang perubahan kedua atas peraturan Bank Indonesia nomor 19/4/PBI/2017 tentang pinjaman likuiditas jangka pendek bagi bank umum syariah. Jakarta: Bank Indonesia. Retrieved from https://www.bi.go.id/id/publikasi/peraturan/Pages/PBI_221520.aspx. Culver, S. M. (2014). Effective higher education management through collaborative dual-degree programs. In S. Mukerji & P. Tripathi (Eds.), Handbook of research on transnational higher education (pp. 585-596). USA: IGI Global Csáji, B. C. (2001). Approximation with artificial neural networks. Unpublished master thesis. The Netherlands: Eindhoven University of Technology. Diah, A. (2021). Analisis kinerja perbankan syariah berdasarkan kegiatan usaha sebelum dan saat pandemi covid-19. Tesis tidak dipublikasikan. Purwokerto: UIN Prof. KH Saifuddin Zuhri Purwokerto. El-Chaarani, H., Ismail, T. H., El-Abiad, Z., & El-Deeb, M.S. (2022). The impact of covid-19 on financial structure and performance of Islamic banks: A comparative study with conventional banks in the GCC countries. Journal of Economic and Administrative Sciences, Vol. ahead-of-print(No. ahead-of-print). https://doi.org/10.1108/JEAS-07-2021-0138 Fakhri, U. N., Anwar, S., Ismal, R., & Ascarya, A. (2019). Comparison and predicting financial performance of islamic and conventional banks in Indonesia to achieve growth sustainability. Al-Uqud: Journal of Islamic Economics, 3(2), 174-187. https://doi.org/10.26740/al-uqud.v3n2.p174-187 Fakhri, U. N., & Darmawan, A. (2021). Comparison of Islamic and conventional banking financial performance during the covid-19 period. International Journal of Islamic Economics and Finance (IJIEF), 4(SI), 19-40. https://doi.org/10.18196/ijief.v4i0.10080 Fakhri, U. N., Anwar, S., & Ismal, R. (2019). Comparison of sharia and conventional banking bankruptcy rates in Indonesia. Tazkia Islamic Finance and Business Review, 13(2), 125-141. https://doi.org/10.30993/tifbr.v13i2.193 Farild, M., Bachtiar, F., Wahyudi, W., & Jannah, R. (2021). Analisis kinerja keuangan PT. BNI syariah tbk sebelum dan pada saat pandemi covid-19. Assets: Jurnal Ekonomi, Manajemen dan Akuntansi, 1(1), 88-95. Fatihudin, D., & Muchklas, M. (2018). How measuring financial performance. International Journal of Civil Engineering and Technology (IJCIET), 9(6), 553-557. Frida, C. V. O. (2020). Manajemen perbankan. Yogyakarta: Garudhawaca. Hartill, R. (2021). What is financial performance? Financial performance explained. Retrieved From https://www.thebalance.com/financial-performance-5193413. Ichsan, R. N., Suparmin, S., Yusuf, M., Ismal, R., & Sitompul, S. (2021). Determinant of sharia bank's financial performance during the covid-19 pandemic. Budapest International Research and Critics Institute (BIRCU): Humanities and Social Sciences, 4(1), 298-309. https://doi.org/10.33258/birci.v4i1.1594 Jamil, G. L. (2017). Numbers can restrict results?: Qualitative research methods as information and knowledge management support in supply chain and logistics sectors. In G. L. Jamil (Eds.), Handbook of research on information management for effective logistics and supply chains (pp. 1-22). USA: IGI Global. Kasmir. (2012). Analisis laporan keuangan. Jakarta: PT. Raja Grafindo Perkasa. Mujaddid, F., & Wulandari, S. (2017). Analisis faktor internal dan eksternal terhadap rentabilitas bank syariah di Indonesia. Jurnal Ekonomi Islam, 8(2), 202-218. Olivia, S., Gibson, J., & Nasrudin, R. A. (2020). Indonesia in the time of covid-19. Bulletin of Indonesian Economic Studies, 56(2), 143-174. https://doi.org/10.1080/00074918.2020.1798581 Otoritas Jasa Keuangan. (2011). Statistik perbankan syariah. Retrieved from https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/Default.aspx. Otoritas Jasa Keuangan. (2016). POJK tentang kegiatan usaha dan jaringan kantor berdasarkan modal inti bank. Retrieved from https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/pojk-kegiatan-usaha-dan-jaringan-kantor-berdasarkan-modal-inti-bank/SALINAN-POJK.6%20BUKU.pdf. Otoritas Jasa Keuangan. (2019). Undang-Undang nomor 21 tahun 2008 tentang perbankan syariah. Retrieved From https://www.ojk.go.id/waspada-investasi/id/regulasi/Pages/Undang-Undang-Nomor-21-Tahun-2008-Tentang-Perbankan-Syariah.aspx. Otoritas Jasa Keuangan. (2021). Statistik Perbankan syariah 2019-2021. Retrievied from https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/Default.aspx. Pravasanti, Y. A. (2018). Pengaruh NPF dan FDR terhadap CAR dan dampaknya terhadap ROA pada perbankan syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(3), 148-159. http://dx.doi.org/10.29040/jiei.v4i03.302 Pringgabayu, D., Afgani, K. F., & Ricederia, A. (2021). Perbedaan NPF dan FDR bank muamalat antara sebelum dan selama pandemi covid-19. Jurnal Maps (Manajemen Perbankan Syariah), 4(2), 57-69. Riadi, E. (2016). Metode statistika parametrik dan nonparametrik untuk penelitian ilmu-ilmu sosial dan pendidikan. Tangerang: Pustaka Mandiri. Rini, N. (2018). The implementation of islamic corporate governance (ICG) on sharia banking in Indonesia. 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The Analysis of Financial Performance on Sharia Banks' Financial Distress in Indonesia for the Period 2016-2020 Andini Febriyanti Hariono; Imam Azizuddin
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 2 (2022): Maret-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20222pp273-285

ABSTRAK Penelitian ini bertujuan untuk melihat bagaimana Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), dan Biaya Operasional Terhadap Pendapatan Operasional (BOPO) pengaruhnya pada Financial Distress dengan pendekatan metode Altman Z-Score. Sampel penelitian ini menggunakan metode purposive sampling dan diperoleh 13 Bank Umum Syariah di Indonesia untuk dianalisis. Data dalam penelitian ini bersumber dari laporan tahunan Bank Umum Syariah. Penelitian ini akan dianalisis dengan model regresi logistik multinominal. Hasil penelitian ini menunjukkan bahwa secara parsial, NPF berpengaruh positif signifikan terhadap financial distress, sedangkan FDR, CAR, dan BOPO tidak berpengaruh signifikan terhadap financial distress selama periode 2016-2020. Secara simultan NPF, FDR, CAR, dan BOPO menunjukkan pengaruh yang signifikan financial distress. Kata Kunci: Financial Distress, FDR, NPF, CAR, BOPO. ABSTRACT The aim of this research is to examine how the Financing to Deposit Ratio (FDR), Non-Performing Finance (NPF), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO) affect the Altman Z-Score of Financial Distress. This study's sample was derived using purposive sampling method, which resulted in the analysis of 13 Islamic Commercial Banks in Indonesia. The data used this study was obtained from the annual report Islamic Banks. A multinominal logistic regression model will be used to examine this study. The results of this study show that partially NPF has a significant positive influence on financial distress, while FDR, CAR, and BOPO have no significadnt influence on financial distress. NPF, FDR, CAR, and BOPO all have a significant influence on financial distress simultaneously. Keywords: Financial Distress, FDR, NPF, CAR, BOPO. DAFTAR PUSTAKA Almilia, L. S., & Herdiningtyas, W. (2005). Analisis prediksi rasio camel terhadap prediksi kondisi bermasalahjatuh lembaga perbankan periode 2000–2002. Jurnal Akuntansi dan Keuangan, 7(2), 131-147. https://doi.org/10.9744/jak.7.2.pp.%20131-147 Anggraini, L. D. (2020). Pengaruh tingkat kesehatan bank menggunakan metode RGEC terhadap pertumbuhan laba pada bank yang terdaftar di bursa efek Indonesia. Skripsi tidak dipublikasikan. Surabaya: STIE Perbanas Surabaya. Asyikin, J., Ernawati, S., & Syam, A. Y. (2020). Pengaruh kinerja keuangan terhadap financial distress melalui efesiensi dan resiko (Studi empiris pada bank umum syariah di Indonesia). Spread, 9(2), 40–46. Azizuddin, I. (2021). Analysis of the influence of financing on the value of sharia banks with profitability as intervening variables. Dinar: Jurnal Ekonomi dan Keuangan Islam, 8(1), 15–30. https://doi.org/https://doi.org/10.21107/dinar.v8i1.10157 Bakhtiar, F. (2019). Analisis financial distress pada perbankan syariah di Indonesia. Tesis tidak dipublikasikan. 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Analisis faktor-faktor yang memengaruhi profitabilitas bank pembiayaan rakyat syariah di Indonesia. Nisbah: Jurnal Perbankan Syariah, 2(1), 180-206. https://doi.org/10.30997/jn.v2i1.255 Nilasari, A., & Ismunawan. (2021). Pengaruh kinerja keuangan, risk based capital, ukuran perusahaan dan makroekonomi terhadap financial distress. 10(1), 55–72. http://dx.doi.org/10.26418/jebik.v10i1.44793 Nurhayati. (2019). Analisis prediksi kebangkrutan pada bank umum syariah di Indonesia dengan model altman’s z-score periode 2013-2017. Skripsi tidak dipublikasikan. Bandar Lampung: Universitas Islam Negeri Raden Intan Lampung. Nurhidayah, N., & Rizqiyah, F. (2018). Kinerja keuangan dalam memprediksi financial distress. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 11(2), 42–48. https://doi.org/10.32812/jibeka.v11i2.59 Pamungkas, D. R. W., Hadiani, F., & Purbayati, R. (2021). Analisis faktor internal dan eksternal yang memengaruhi financial distress bank umum syariah periode 2014-2018. 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Jurnal Ekonomi Syariah Dan Filantropi Islam, 1(2), 189-197. https://doi.org/10.22236/alurban_vol1/is2pp189-197 Riyadi, S. (2008). Bangking assets and liability management. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia Samryn. (2012). Pengantar akuntansi: Mudah membuat jurnal dengan pendekatan siklus transaksi. Jakarta: Rajawali Pers. Sari, M. K., & Sadriatwati, S. E. (2020). Analisis financial distress pada bank umum syariah melalui metode regresi logistik biner data panel. Jurnal Penelitian Ekonomi dan Akuntansi, 5(2), 187–206. http://dx.doi.org/10.30736%2F.v5i2.336 Sofiasani, G., & Gautama, B. P. (2016). Pengaruh CAMEL terhadap financial distress pada sektor perbankan Indonesia periode 2009-2013. Journal of Business Management Education (JBME), 1(1), 138–148. https://doi.org/10.17509/jbme.v1i1.2283 Sucipto, A. W., & Muazaroh. (2017). Kinerja rasio keuangan untuk memprediksi kondisi financial distress pada perusahaan jasa di bursa efek Indonesia periode 2009-2014. Journal of Business & Banking, 6(1), 81–98. https://doi.org/10.14414/jbb.v6i1.893 Suheriadi. (2020). Dampak PSBB: Awas, kredit macet mengintai. Retrieved from https://infobanknews.com/dampak-psbb-awas-kredit-macet-mengintai/ Susanti, N., Latifa, I., & Sunarsi, D. (2020). The effects of profitability, leverage, and liquidity on financial distress on retail companies listed on Indonesian stock exchange. Jurnal Ilmiah Ilmu Administrasi Publik, 10(1), 45-52. https://doi.org/10.26858/jiap.v10i1.13568 Susdaryo, Y., Sofiati, N. A., Kumaratih, I., Limakrisna, N., Che Haat, M. H., Muhammad, Z., Kusumawardani, A., & Saputra, J. (2021). Factors that affect financial distress in Indonesia. International Journal of Research - Granthaalayah, 9(9), 306–315. https://doi.org/10.29121/granthaalayah.v9.i9.2021.4269 Ukhriyawati, C. F., Arifin, A., & Mulyati, S. (2021). Pengaruh kinerja keuangan dalam memprediksi kondisi financial distress pada perbankan yang terdaftar di bursa efek Indonesia. Jurnal Bening, 8(2), 256–274. Yurivin, N., & Mawardi, W. (2018). Analisis faktor-faktor yang mempengaruhi financial distress pada perusahaan perbankan di Indonesia (Studi pada bank umum swasta devisa dan non devisa periode 2012-2016). Diponegoro Journal of Management, 7(4), 581–589. Zainal, V. R., Basir, S., Sudarto, S., & Veithzal, A. P. (2013). Commercial bank management: Manajemen perbankan dari teori ke praktik. Jakarta: Raja Grafindo Persada.

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