Noven Suprayogi | Airlangga University (original) (raw)

Papers by Noven Suprayogi

Research paper thumbnail of Analisis Keoptimalan Fungsi Baitul Maal Pada Lembaga Keuangan Mikro Islam (Studi Kasus Pada BMT Nurul Jannah di Gresik dan BMT Muda di Surabaya)

Jurnal Ekonomi Syariah Teori dan Terapan, 2015

Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul... more Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul tamwil) and social functions (Baitul Maal). Optimal can be seen from how the organization runs their operations effectively and efficiently. The aim of this research was to determine what causes of less-optimal from the social functions (Baitul Maal) on BMT.This research used qualitative approach and case study method with explanatory study. The informants in this research were managers and administrators of BMT. Based on that method, the selected informants were executive manager of BMT, menager of Baitul Maal, and management of BMT. Data collected by interviews with informants using validation method of sources and data triangulation.The results of this research indicate that their motivation cause disoptimal Baitul Maal function at Islamic microfinance institutions (case study at BMT Nurul Jannah Gresik and BMT Muda Surabaya).

Research paper thumbnail of Analisis Persaingan Pasar, Faktor Internal dan Eksternal Bank terhadap Efesiensi Bank Syariah di Indonesia

JURNAL AL-QARDH

The present study aims to analyze the efficiency of several sharia banks in Indonesia. The study ... more The present study aims to analyze the efficiency of several sharia banks in Indonesia. The study also aims to analyze several other factors that may influence efficiencies, such as market competition, internal factors, and external factors. The study is conducted using a quantitative approach and analyzes the data using two different steps. The first step measures the efficiency using DEA and the second step analyzes the efficiency using data panel regression. The data is collected using purposive technique sampling and using 11 different sharia banks as the main data of the study. The study shows that ROA has a significant negative influence on the sharia bank's efficiency. A similar influence is also found in the relationship between HHI and GDP. Furthermore, several variables have a negative influence and are caused by the influence of NPF ratio, FDR ratio, inflation, and interest rate. Hence, the negative influence that is found indicates that the market structure tends to become an oligopoly where the competition of the sharia bank can be y examined.

Research paper thumbnail of Strategi Manajemen Kas Perusahaan Properti Syariah Untuk Menjaga Kelangsungan Usaha

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

The purpose of this study is to find out cash management carried out by sharia property companies... more The purpose of this study is to find out cash management carried out by sharia property companies. This study uses a qualitative approach with descriptive case study strategy. The data in this study were obtained through primary data in the form of interviews and secondary data in the form of documentation based on two informants from PT Emirate Nusantara and PT Indo Tata Graha, respectively. The results of this study indicate that PT Emirate Nusantara and PT Indo Tata Graha manage cash by arranging sales schemes and payment schemes to maintain cash availability, and the two companies diversify their business as an effort to maintain business continuity.Keywords: Cash management, Sharia Property, business continuity

Research paper thumbnail of Perbandingan Pengungkapan Nilai-Nilai Islam Pada Laporan Tahunan Bank Syariah DI Indonesia Dan Malaysia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indone... more This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. The method used in research is a quantitative method using descriptive analysis techniques and test of difference. The data used in this study are secondary data, namely the annual reports of Islamic banks in Indonesia and Malaysia in 2013-2017. The disclosure aspects of Islamic values in the annual report of Islamic banks that became the focus of this study are information regarding the vision and mission, the top management information, service and product information, zakat, donation and charity, employee support, commitment to debtors, commitment to the environment and society, and evaluation of the Sharia Supervisory Board (DPS). The result of this study indicates that there are differences in the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. Based on the results of statistical tests show that the average disclosure of Islamic va...

Research paper thumbnail of Meta-Analisis: Variabel-Variabel Yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah (Studi Pada Bank Umum Syariah DI Indonesia)

This research examines the determinants of profit sharing of mudharabah deposits on Islamic banki... more This research examines the determinants of profit sharing of mudharabah deposits on Islamic banking in Indonesia during the 2012-2019 period. The source of data is from research papers during the 2012-2019 period. The purpose of this research is to examine the association between ROA, BOPO, BI Rate, CAR, and FDR with profit sharing of mudharabah deposits on Islamic banking in Indonesia. This research applies a quantitative approach with the meta-analysis technique developed by Hunter et al. (1982) for analyzing ten articles as samples. The articles used are selected studies from Sinta Journal and Google Scholar. This research shows that BOPO, BI Rate, CAR, and FDR have a significant correlation with profit sharing of mudharabah deposits on Islamic banking in Indonesia. Meanwhile, ROA has no significant correlation with the profit sharing of mudharabah deposits on Islamic banking in Indonesia. Keywords: Profit Sharing, Mudharabah Deposits, Meta-Analysis

Research paper thumbnail of Determinan Pengungkapan Informasi Inklusi Keuangan Pada Bank Umum Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2021

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, ... more ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019. Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRA...

Research paper thumbnail of Manajemen Likuiditas Sebuah Lembaga Keuangan Mikro Non Deposit Taking

Jurnal Ekonomi Syariah Teori dan Terapan, 2021

ABSTRAKLembaga keuangan mikro adalah lembaga keuangan yang beroperasi karena berfungsi sebagai pe... more ABSTRAKLembaga keuangan mikro adalah lembaga keuangan yang beroperasi karena berfungsi sebagai perantara keuangan dalam skala yang lebih kecil. Tetapi ada lembaga keuangan mikro yang tidak bekerja dengan cara itu, khususnya lembaga keuangan mikro ini tidak mengambil simpanan dari orang-orang. Karena mereka berfungsi sebagai lembaga keuangan mikro - sosial. Mereka beroperasi dengan sumber modal dari Lembaga Amil Zakat Indonesia, dan memberi orang-orang di sekitar sekolah asrama Islam suatu pemberdayaan dengan memberikan pinjaman dengan berbagai akd, tetapi dengan upah kecil atau rasio bagi hasil (hanya 3%). Lembaga keuangan mikro disebut sebagai Bank Wakaf Mikro. Tujuan penelitian ini adalah untuk memberikan penjelasan tentang bagaimana Bank Wakaf Mikro mengelola likuiditasnya tanpa deposit dari debitur. Dengan hanya satu sumber modal, bagaimana Bank Wakaf Mikro dapat mengoperasikan pembiayaan atau operasi peminjaman mereka?.Kata Kunci: Manajemen likuiditas, lembaga keuangan mikro, r...

Research paper thumbnail of Akuntansi Tabungan Emas Pegadaian Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

Gold savings product is one of the first gold investment product that is available in Indonesia i... more Gold savings product is one of the first gold investment product that is available in Indonesia issued by Pawnshop, including Islamic Pawnshop and using a system of buyingsaving gold, and the agreement of gold svings product used is a contract of sale and purchase or akad murabahah. This research aims to find out the accounting treatment of gold savings, especially the aspects of recognition, measurement, disclosure, and presentation in Islamic Pawnshop This research uses qualitative method. Data collecting techniques used are interview and taking financial statement on official website of PT. Pegadaian. The result of this research shows that there is no difference between gold savingsin Islamic Pawnshop and conventional Pawnshop, including the accounting treatment, gold savings product uses accounting of gold sale and purchase and Gold inventory is recognized as Mulia gold inventory because inventory from gold savings is still incorporated with Mulia.

Research paper thumbnail of Faktor-Faktor Yang Mempengaruhi Surplus Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Jiwa Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

This study aims to determine factors that affect surplus underwriting of tabarru‟ fund on Sharia ... more This study aims to determine factors that affect surplus underwriting of tabarru‟ fund on Sharia Life Insurance in Indonesia. The factors used in this study is net contribution, claim expenses and investment return. This study used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 14 Sharia Life Insurance, consists of 13 Islamic business units and 1 full sharia. During 2011 to 2015, the hypothesis test result showed the factors affecting surplus underwriting of tabarru‟ fund is net contribution, claim expenses and investment return always showed significant effect partially or simultaneously to the surplus underwriting of tabarru‟ fund on sharia life insurance.

Research paper thumbnail of Penganggaran Baitul Maal Wat Tamwil Mandiri Ukhuwah Persada Jawa Timur (BMT Muda)

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

Budget is one of the most important components in a company. It takes skills and knowledge in bud... more Budget is one of the most important components in a company. It takes skills and knowledge in budget planning. This study aims to determine the budgeting process in BMT MUDA JATIM (Baitul Maal Wat Tamwil Mandiri Ukhuwah Persada Jawa Timur). The research method used was qualitative approach using case study. The data collection was done by observation, interview and documentation. The validation technique used source triangulation and technique. The analysis was done by using Miles and Huberman analysis technique. The results of this study were based on four stages of the budgeting process consisting of the stages of determining the budget guidelines, the phase of budgeting, the budgeting stage, and the budget execution stage. Based on the analysis done by the researcher, the process of budgeting of BMT MUDA JATIM is inaccordance with the four stages.

Research paper thumbnail of PENGARUH TANGGUNGJAWAB PELAKSANAAN FUNGSI BISNIS DAN FUNGSI SOSIAL TERHADAP JUMLAH DANA PIHAK KETIGA BANK UMUM SYARIAH DI INDONESIA (Periode Tahun 2010-2015)

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

This study aims to find out the simultaneous and partial impact of Good Corporate Governance inde... more This study aims to find out the simultaneous and partial impact of Good Corporate Governance index and Islamic social reporting index as an assessment of the responsibility for the implementation of business functions and social functions towards total third–party funds on Islamic Banks in Indonesia during 2010-2015. This study use quantitative approach, and the sampling technique is purposive sampling. The analysis technique used is the panel data regression. The type and sources of data used are secondary data. The population in this study are Islamic Banks in Indonesia.The results of this study showed that index of good corporate governance partially have no significant effect on the number of third-party funds while index of Islamic Social Reporting partially have significant effect on the amount of funding third parties. Simultaneously index of Good Corporate Governance and Islamic Social Reporting have significant effect on the number of third-party funds Islamic banks.

Research paper thumbnail of Pengaruh Komponen Harga Pembiayaan (Cost of Loanable Fund, Overhead Cost Dan Risk Factor) Terhadap Pricing Pembiayaan Berbasis Bagi Hasil DI Industri Perbankan Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

his research aims to understand which components from three research variables are cost of... more his research aims to understand which components from three research variables are cost of loanable fund, overhead cost, and risk factor significantly effected towards financing pricing based on profit sharing in Sharia Banking Industry. This research used two financing aqds are mudharaba and musharaka. The research method was a quantitative method. Statistics tools used Multiple Linear Regression. Samples were used Sharia General Banking and Sharia Unit within Sharia Banking Statistic Reports published by Indonesian Central Bank and Financial Service Authority 2011-2015. The result is three-shaped-pricecomponent created financing price neither simultaneously nor partially mudharaba and musharaka. Partial results are cost of loanable fund, overhead cost and risk factor effected significantly towards mudharaba profit sharing rates, and cost of variable significantly to musharaka profit sharing rates.

Research paper thumbnail of MITIGASI SHARIA NON-COMPLIANCE RISK PENGEMBANGAN PRODUK KEUANGAN SYARIAH DI BANK PEMBIAYAAN RAKYAT SYARIAH (Studi Kasus : PT. BPRS Mandiri Mitra Sukses)

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

This research aims to analyze risk mitigation of Sharia Non-Compliance on thefinancial product de... more This research aims to analyze risk mitigation of Sharia Non-Compliance on thefinancial product development in the sharia financing bank. Risk mitigation of sharia noncompliance was including analization of product development proposal, analization of product study by director, analization of product study by commissioner, analization of study by sharia supervisor council (DPS). The method thatbused in this study was qualitative descriptive approach using study case on PT. Sharia Financing Bank (BPRS) Mandiri Mitra Sukses. The validation technic done using triangulation technic of source and technic. The analysis technic in this study was analysis technic of Miles and Huberman. The result of this study according to the steps of product development risk mitigation of sharia non-compliance that presented the process of publishing product conducted by company management. Based on analysis that has been done by researcher, PT. BPRS Mandiri Mitra Sukses already capable to perform risk mit...

Research paper thumbnail of Pengaruh FDR, NPF Dan Bopo Terhadap Roa Perbankan Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

The purpose of this study is to determine the effect of the Financing to Deposit Ratio (FDR), Non... more The purpose of this study is to determine the effect of the Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational Cost variable to Operational Revenue (BOPO) toward Return On Asset (ROA) at Islamic Bank in Indonesia period 2013-2017 partially and simultaneously. This study uses a quantitative approach. Samples were determined using purposive sampling technique and the number of selected samples was 13 Islamic Commercial Banks. This study uses regression analysis with panel data tests to determine the relationship between exogenous variables and endogenous variables. The result of this research shows that BOPO is partially has significant influence to the profitability . Meanwhile, FDR and NPF are partially have insignificant influence to the profitability. While simultaneously, FDR, NPF and BOPO have significant influence to the profitability of Islamic bank with the coefficient of determination is 80,48% while the remaining 19,52% is influenced by other v...

Research paper thumbnail of Pengaruh Faktor Internal Dan Eksternal Bank Syariah Terhadap Keputusan Investasi Surat Berharga Bank Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

Investments of securities performed by Islamic banks in addition to a liquidity instrument in the... more Investments of securities performed by Islamic banks in addition to a liquidity instrument in the bank that is as an investment instrument for banks to obtain operating income other than the channeling of funds through financing to customers. The Bank's securities investment is influenced by external and internal factors within the bank. External factors are factors that occur outside the bank, external factors can not be controlled by the management of sharia banks. Internal factors are factors that occur due to decisions and phenomena within the internal bank, internal factors can be controlled by banks through managerial processes. External factors faced by banks such as economic and monetary conditions such as inflation and interest rates, money market conditions (exchange rate), customer character, regulations and others. Internal factors rely heavily on bank management in managing every liquid instrument within the sharia bank itself, such as asset and liability management...

Research paper thumbnail of Pengaruh FDR Terhadap Roa Dengan Variabel Intervening NPF Pada BPRS Indonesia 2011-2016

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

This research aims to know the influence of Financing to Deposit Ratio (FDR) against Non Performi... more This research aims to know the influence of Financing to Deposit Ratio (FDR) against Non Performing Financing (NPF), the influence of Non-Performing Financing (NPF) towards profitability, leverage Financing to Deposit Ratio (FDR) towards profitability , on the Bank of the people's Islamic Financing in Indonesia. The approach used is the quantitative approach using path analysis or path analysis. The sample used in this study is the BPRS from January 2011 to December 2016. The data is drawn from Islamic Banking Statistics issued by Bank Indonesia and the financial services authority totalling 72 data. The results of this study showed that Non Performing Financing (NPF) and the Financing to Deposit Ratio (FDR) influential negative and significantly to Profitability (RoA). Non Performing Financing (NPF) a positive effect towards Profitability (RoA) Keywords: NPF, FDR, ROA, Intervening

Research paper thumbnail of Pengaruh Pertumbuhan Faktor Eksternal Dan Internal Terhadap Pertumbuhan Dana Pihak Ketiga Bank Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan suku bunga, inflasi, Produk... more ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan suku bunga, inflasi, Produk Domestik Bruto (PDB), biaya promosi dan tingkat bagi hasil terhadap pertumbuhan dana pihak ketiga (DPK) secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel dengan bantuan program Eviews 6. Hasil menunjukkan bahwa secara parsial, variabel pertumbuhan suku bunga, inflasi dan PDB berpengaruh signifikan negatif terhadap pertumbuhan DPK. Variabel tingkat bagi hasil berpengaruh signifikan positif terhadap pertumbuhan DPK, sedangkan variabel biaya promosi tidak berpengaruh signifikan terhadap pertumbuhan DPK. Secara simultan, hasil menunjukkan bahwa variabel pertumbuhan suku bunga, inflasi, PDB, biaya promosi dan tingkat bagi hasil berpengaruh signifikan terhadap pertumbuhan DPK bank umum syariah di Indonesia periode 2014-2018. Kata Kunci: Dana Pihak Ketiga, Suku Bunga, Inflasi, Produk Domestik Bruto, Biaya Promosi, Tingk...

Research paper thumbnail of Internet Financial Reporting: Studi Komparasi Antara Asuransi Jiwa Syariah Dan Asuransi Umum Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

ABSTRAKTujuan penelitian ini adalah untuk mengetahui perbedaan Kualitas Pelaporan Keuangan Intern... more ABSTRAKTujuan penelitian ini adalah untuk mengetahui perbedaan Kualitas Pelaporan Keuangan Internet antara asuransi jiwa syariah dan asuransi umum syariah di Indonesia. Indeks IFR terdiri dari empat komponen yaitu, konten, ketepatan waktu, teknologi dan dukungan pengguna. Penelitian ini menggunakan pendekatan kuantitatif dengan uji independent sample t-test. Hasil penelitian ini menunjukkan bahwa tidak ada perbedaan yang signifikan dalam Kualitas Pelaporan Keuangan Internet antara asuransi jiwa syariah dan asuransi umum syariah. Tidak adanya perbedaan tersebut disebabkan tidak adanya perbedaan yang signifikan antara kualitas konten, ketepatan waktu, teknologi dan dukungan pengguna IFR antara Asuransi Jiwa Syariah dan Asuransi Umum Syariah di Indonesia. Namun hasil yang diperoleh bahwa asuransi jiwa syariah dan asuransi umum syariah masih belum memberikan kualitas pelaporan keuangan internet yang maksimal atau masih di bawah skor rata-rata 50%.Kata kunci: Pelaporan Keuangan Internet,...

Research paper thumbnail of Manajemen Risiko Dana Tabarru' PT. Asuransi Jiwa Syariah Al Amin

Jurnal Ekonomi Syariah Teori dan Terapan, 2015

The purpose of this study is to find out the risk management of tabarru' funds. As an institu... more The purpose of this study is to find out the risk management of tabarru' funds. As an institution that works to manage risk, islamic insurance has a duty to manage the tabarru’ funds. There is the possibility of a risk at tabarru’ fund. So, islamic insurance institution have a duty for risk management process of tabarru’ funds. This study uses a qualitative approach. Data research obtained by interview and documentation with the head and the deputy of Al Amin Surabaya branch. The results of this study, PT. Asuransi Jiwa Syariah Al Amin was execute the risk management process implemented by the four stages. Risk identification through underwriting limit process; rank the risk based on impact and complexity of risk;control risks by self retention; and response to the risk through change of insurance rates, products diversification and sharing of risk with reinsurance.

Research paper thumbnail of Sensitivitas Deposito Mudarabah, Elastisitas Tingkat Suku Bunga, Elastisitas Tingkat Bagi Hasil Pada Perbankan Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

ABSTRAKPenelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan elastisitas suku bunga... more ABSTRAKPenelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan elastisitas suku bunga dan tingkat elastisitas bagi hasil pada deposito Mudarabah Bank Syariah Indonesia tahun 2013-2017. Pengujian dalam penelitian ini menunjukkan hasil dengan hipotesis nol diterima atau dengan kata lain tidak terdapat perbedaan yang signifikan. Dengan demikian, deposito mudarabah bank syariah sensitif terhadap perubahan suku bunga dan tingkat bagi hasil. Kenaikan dan penurunan suku bunga dan tingkat bagi hasil berpotensi merugikan dengan berkurangnya dana deposan karena return yang diberikan lebih rendah. Sehingga dapat dipengaruhi oleh risiko tingkat pengembalian. Jika risiko ini tidak dimitigasi dengan baik, risiko lain dapat muncul, yaitu risiko komersial yang tergeser.Kata Kunci: Bank Umum Syariah, Sensitivitas Deposito Mudarabah, Elastisitas Suku Bunga, Elastisitas Tingkat Bagi Hasil ABSTRACTThis study was conducted to determine whether there are differences in interest rate elasticit...

Research paper thumbnail of Analisis Keoptimalan Fungsi Baitul Maal Pada Lembaga Keuangan Mikro Islam (Studi Kasus Pada BMT Nurul Jannah di Gresik dan BMT Muda di Surabaya)

Jurnal Ekonomi Syariah Teori dan Terapan, 2015

Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul... more Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul tamwil) and social functions (Baitul Maal). Optimal can be seen from how the organization runs their operations effectively and efficiently. The aim of this research was to determine what causes of less-optimal from the social functions (Baitul Maal) on BMT.This research used qualitative approach and case study method with explanatory study. The informants in this research were managers and administrators of BMT. Based on that method, the selected informants were executive manager of BMT, menager of Baitul Maal, and management of BMT. Data collected by interviews with informants using validation method of sources and data triangulation.The results of this research indicate that their motivation cause disoptimal Baitul Maal function at Islamic microfinance institutions (case study at BMT Nurul Jannah Gresik and BMT Muda Surabaya).

Research paper thumbnail of Analisis Persaingan Pasar, Faktor Internal dan Eksternal Bank terhadap Efesiensi Bank Syariah di Indonesia

JURNAL AL-QARDH

The present study aims to analyze the efficiency of several sharia banks in Indonesia. The study ... more The present study aims to analyze the efficiency of several sharia banks in Indonesia. The study also aims to analyze several other factors that may influence efficiencies, such as market competition, internal factors, and external factors. The study is conducted using a quantitative approach and analyzes the data using two different steps. The first step measures the efficiency using DEA and the second step analyzes the efficiency using data panel regression. The data is collected using purposive technique sampling and using 11 different sharia banks as the main data of the study. The study shows that ROA has a significant negative influence on the sharia bank's efficiency. A similar influence is also found in the relationship between HHI and GDP. Furthermore, several variables have a negative influence and are caused by the influence of NPF ratio, FDR ratio, inflation, and interest rate. Hence, the negative influence that is found indicates that the market structure tends to become an oligopoly where the competition of the sharia bank can be y examined.

Research paper thumbnail of Strategi Manajemen Kas Perusahaan Properti Syariah Untuk Menjaga Kelangsungan Usaha

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

The purpose of this study is to find out cash management carried out by sharia property companies... more The purpose of this study is to find out cash management carried out by sharia property companies. This study uses a qualitative approach with descriptive case study strategy. The data in this study were obtained through primary data in the form of interviews and secondary data in the form of documentation based on two informants from PT Emirate Nusantara and PT Indo Tata Graha, respectively. The results of this study indicate that PT Emirate Nusantara and PT Indo Tata Graha manage cash by arranging sales schemes and payment schemes to maintain cash availability, and the two companies diversify their business as an effort to maintain business continuity.Keywords: Cash management, Sharia Property, business continuity

Research paper thumbnail of Perbandingan Pengungkapan Nilai-Nilai Islam Pada Laporan Tahunan Bank Syariah DI Indonesia Dan Malaysia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indone... more This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. The method used in research is a quantitative method using descriptive analysis techniques and test of difference. The data used in this study are secondary data, namely the annual reports of Islamic banks in Indonesia and Malaysia in 2013-2017. The disclosure aspects of Islamic values in the annual report of Islamic banks that became the focus of this study are information regarding the vision and mission, the top management information, service and product information, zakat, donation and charity, employee support, commitment to debtors, commitment to the environment and society, and evaluation of the Sharia Supervisory Board (DPS). The result of this study indicates that there are differences in the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. Based on the results of statistical tests show that the average disclosure of Islamic va...

Research paper thumbnail of Meta-Analisis: Variabel-Variabel Yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah (Studi Pada Bank Umum Syariah DI Indonesia)

This research examines the determinants of profit sharing of mudharabah deposits on Islamic banki... more This research examines the determinants of profit sharing of mudharabah deposits on Islamic banking in Indonesia during the 2012-2019 period. The source of data is from research papers during the 2012-2019 period. The purpose of this research is to examine the association between ROA, BOPO, BI Rate, CAR, and FDR with profit sharing of mudharabah deposits on Islamic banking in Indonesia. This research applies a quantitative approach with the meta-analysis technique developed by Hunter et al. (1982) for analyzing ten articles as samples. The articles used are selected studies from Sinta Journal and Google Scholar. This research shows that BOPO, BI Rate, CAR, and FDR have a significant correlation with profit sharing of mudharabah deposits on Islamic banking in Indonesia. Meanwhile, ROA has no significant correlation with the profit sharing of mudharabah deposits on Islamic banking in Indonesia. Keywords: Profit Sharing, Mudharabah Deposits, Meta-Analysis

Research paper thumbnail of Determinan Pengungkapan Informasi Inklusi Keuangan Pada Bank Umum Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2021

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, ... more ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019. Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRA...

Research paper thumbnail of Manajemen Likuiditas Sebuah Lembaga Keuangan Mikro Non Deposit Taking

Jurnal Ekonomi Syariah Teori dan Terapan, 2021

ABSTRAKLembaga keuangan mikro adalah lembaga keuangan yang beroperasi karena berfungsi sebagai pe... more ABSTRAKLembaga keuangan mikro adalah lembaga keuangan yang beroperasi karena berfungsi sebagai perantara keuangan dalam skala yang lebih kecil. Tetapi ada lembaga keuangan mikro yang tidak bekerja dengan cara itu, khususnya lembaga keuangan mikro ini tidak mengambil simpanan dari orang-orang. Karena mereka berfungsi sebagai lembaga keuangan mikro - sosial. Mereka beroperasi dengan sumber modal dari Lembaga Amil Zakat Indonesia, dan memberi orang-orang di sekitar sekolah asrama Islam suatu pemberdayaan dengan memberikan pinjaman dengan berbagai akd, tetapi dengan upah kecil atau rasio bagi hasil (hanya 3%). Lembaga keuangan mikro disebut sebagai Bank Wakaf Mikro. Tujuan penelitian ini adalah untuk memberikan penjelasan tentang bagaimana Bank Wakaf Mikro mengelola likuiditasnya tanpa deposit dari debitur. Dengan hanya satu sumber modal, bagaimana Bank Wakaf Mikro dapat mengoperasikan pembiayaan atau operasi peminjaman mereka?.Kata Kunci: Manajemen likuiditas, lembaga keuangan mikro, r...

Research paper thumbnail of Akuntansi Tabungan Emas Pegadaian Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

Gold savings product is one of the first gold investment product that is available in Indonesia i... more Gold savings product is one of the first gold investment product that is available in Indonesia issued by Pawnshop, including Islamic Pawnshop and using a system of buyingsaving gold, and the agreement of gold svings product used is a contract of sale and purchase or akad murabahah. This research aims to find out the accounting treatment of gold savings, especially the aspects of recognition, measurement, disclosure, and presentation in Islamic Pawnshop This research uses qualitative method. Data collecting techniques used are interview and taking financial statement on official website of PT. Pegadaian. The result of this research shows that there is no difference between gold savingsin Islamic Pawnshop and conventional Pawnshop, including the accounting treatment, gold savings product uses accounting of gold sale and purchase and Gold inventory is recognized as Mulia gold inventory because inventory from gold savings is still incorporated with Mulia.

Research paper thumbnail of Faktor-Faktor Yang Mempengaruhi Surplus Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Jiwa Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

This study aims to determine factors that affect surplus underwriting of tabarru‟ fund on Sharia ... more This study aims to determine factors that affect surplus underwriting of tabarru‟ fund on Sharia Life Insurance in Indonesia. The factors used in this study is net contribution, claim expenses and investment return. This study used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 14 Sharia Life Insurance, consists of 13 Islamic business units and 1 full sharia. During 2011 to 2015, the hypothesis test result showed the factors affecting surplus underwriting of tabarru‟ fund is net contribution, claim expenses and investment return always showed significant effect partially or simultaneously to the surplus underwriting of tabarru‟ fund on sharia life insurance.

Research paper thumbnail of Penganggaran Baitul Maal Wat Tamwil Mandiri Ukhuwah Persada Jawa Timur (BMT Muda)

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

Budget is one of the most important components in a company. It takes skills and knowledge in bud... more Budget is one of the most important components in a company. It takes skills and knowledge in budget planning. This study aims to determine the budgeting process in BMT MUDA JATIM (Baitul Maal Wat Tamwil Mandiri Ukhuwah Persada Jawa Timur). The research method used was qualitative approach using case study. The data collection was done by observation, interview and documentation. The validation technique used source triangulation and technique. The analysis was done by using Miles and Huberman analysis technique. The results of this study were based on four stages of the budgeting process consisting of the stages of determining the budget guidelines, the phase of budgeting, the budgeting stage, and the budget execution stage. Based on the analysis done by the researcher, the process of budgeting of BMT MUDA JATIM is inaccordance with the four stages.

Research paper thumbnail of PENGARUH TANGGUNGJAWAB PELAKSANAAN FUNGSI BISNIS DAN FUNGSI SOSIAL TERHADAP JUMLAH DANA PIHAK KETIGA BANK UMUM SYARIAH DI INDONESIA (Periode Tahun 2010-2015)

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

This study aims to find out the simultaneous and partial impact of Good Corporate Governance inde... more This study aims to find out the simultaneous and partial impact of Good Corporate Governance index and Islamic social reporting index as an assessment of the responsibility for the implementation of business functions and social functions towards total third–party funds on Islamic Banks in Indonesia during 2010-2015. This study use quantitative approach, and the sampling technique is purposive sampling. The analysis technique used is the panel data regression. The type and sources of data used are secondary data. The population in this study are Islamic Banks in Indonesia.The results of this study showed that index of good corporate governance partially have no significant effect on the number of third-party funds while index of Islamic Social Reporting partially have significant effect on the amount of funding third parties. Simultaneously index of Good Corporate Governance and Islamic Social Reporting have significant effect on the number of third-party funds Islamic banks.

Research paper thumbnail of Pengaruh Komponen Harga Pembiayaan (Cost of Loanable Fund, Overhead Cost Dan Risk Factor) Terhadap Pricing Pembiayaan Berbasis Bagi Hasil DI Industri Perbankan Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

his research aims to understand which components from three research variables are cost of... more his research aims to understand which components from three research variables are cost of loanable fund, overhead cost, and risk factor significantly effected towards financing pricing based on profit sharing in Sharia Banking Industry. This research used two financing aqds are mudharaba and musharaka. The research method was a quantitative method. Statistics tools used Multiple Linear Regression. Samples were used Sharia General Banking and Sharia Unit within Sharia Banking Statistic Reports published by Indonesian Central Bank and Financial Service Authority 2011-2015. The result is three-shaped-pricecomponent created financing price neither simultaneously nor partially mudharaba and musharaka. Partial results are cost of loanable fund, overhead cost and risk factor effected significantly towards mudharaba profit sharing rates, and cost of variable significantly to musharaka profit sharing rates.

Research paper thumbnail of MITIGASI SHARIA NON-COMPLIANCE RISK PENGEMBANGAN PRODUK KEUANGAN SYARIAH DI BANK PEMBIAYAAN RAKYAT SYARIAH (Studi Kasus : PT. BPRS Mandiri Mitra Sukses)

Jurnal Ekonomi Syariah Teori dan Terapan, 2019

This research aims to analyze risk mitigation of Sharia Non-Compliance on thefinancial product de... more This research aims to analyze risk mitigation of Sharia Non-Compliance on thefinancial product development in the sharia financing bank. Risk mitigation of sharia noncompliance was including analization of product development proposal, analization of product study by director, analization of product study by commissioner, analization of study by sharia supervisor council (DPS). The method thatbused in this study was qualitative descriptive approach using study case on PT. Sharia Financing Bank (BPRS) Mandiri Mitra Sukses. The validation technic done using triangulation technic of source and technic. The analysis technic in this study was analysis technic of Miles and Huberman. The result of this study according to the steps of product development risk mitigation of sharia non-compliance that presented the process of publishing product conducted by company management. Based on analysis that has been done by researcher, PT. BPRS Mandiri Mitra Sukses already capable to perform risk mit...

Research paper thumbnail of Pengaruh FDR, NPF Dan Bopo Terhadap Roa Perbankan Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

The purpose of this study is to determine the effect of the Financing to Deposit Ratio (FDR), Non... more The purpose of this study is to determine the effect of the Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational Cost variable to Operational Revenue (BOPO) toward Return On Asset (ROA) at Islamic Bank in Indonesia period 2013-2017 partially and simultaneously. This study uses a quantitative approach. Samples were determined using purposive sampling technique and the number of selected samples was 13 Islamic Commercial Banks. This study uses regression analysis with panel data tests to determine the relationship between exogenous variables and endogenous variables. The result of this research shows that BOPO is partially has significant influence to the profitability . Meanwhile, FDR and NPF are partially have insignificant influence to the profitability. While simultaneously, FDR, NPF and BOPO have significant influence to the profitability of Islamic bank with the coefficient of determination is 80,48% while the remaining 19,52% is influenced by other v...

Research paper thumbnail of Pengaruh Faktor Internal Dan Eksternal Bank Syariah Terhadap Keputusan Investasi Surat Berharga Bank Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

Investments of securities performed by Islamic banks in addition to a liquidity instrument in the... more Investments of securities performed by Islamic banks in addition to a liquidity instrument in the bank that is as an investment instrument for banks to obtain operating income other than the channeling of funds through financing to customers. The Bank's securities investment is influenced by external and internal factors within the bank. External factors are factors that occur outside the bank, external factors can not be controlled by the management of sharia banks. Internal factors are factors that occur due to decisions and phenomena within the internal bank, internal factors can be controlled by banks through managerial processes. External factors faced by banks such as economic and monetary conditions such as inflation and interest rates, money market conditions (exchange rate), customer character, regulations and others. Internal factors rely heavily on bank management in managing every liquid instrument within the sharia bank itself, such as asset and liability management...

Research paper thumbnail of Pengaruh FDR Terhadap Roa Dengan Variabel Intervening NPF Pada BPRS Indonesia 2011-2016

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

This research aims to know the influence of Financing to Deposit Ratio (FDR) against Non Performi... more This research aims to know the influence of Financing to Deposit Ratio (FDR) against Non Performing Financing (NPF), the influence of Non-Performing Financing (NPF) towards profitability, leverage Financing to Deposit Ratio (FDR) towards profitability , on the Bank of the people's Islamic Financing in Indonesia. The approach used is the quantitative approach using path analysis or path analysis. The sample used in this study is the BPRS from January 2011 to December 2016. The data is drawn from Islamic Banking Statistics issued by Bank Indonesia and the financial services authority totalling 72 data. The results of this study showed that Non Performing Financing (NPF) and the Financing to Deposit Ratio (FDR) influential negative and significantly to Profitability (RoA). Non Performing Financing (NPF) a positive effect towards Profitability (RoA) Keywords: NPF, FDR, ROA, Intervening

Research paper thumbnail of Pengaruh Pertumbuhan Faktor Eksternal Dan Internal Terhadap Pertumbuhan Dana Pihak Ketiga Bank Syariah

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan suku bunga, inflasi, Produk... more ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan suku bunga, inflasi, Produk Domestik Bruto (PDB), biaya promosi dan tingkat bagi hasil terhadap pertumbuhan dana pihak ketiga (DPK) secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel dengan bantuan program Eviews 6. Hasil menunjukkan bahwa secara parsial, variabel pertumbuhan suku bunga, inflasi dan PDB berpengaruh signifikan negatif terhadap pertumbuhan DPK. Variabel tingkat bagi hasil berpengaruh signifikan positif terhadap pertumbuhan DPK, sedangkan variabel biaya promosi tidak berpengaruh signifikan terhadap pertumbuhan DPK. Secara simultan, hasil menunjukkan bahwa variabel pertumbuhan suku bunga, inflasi, PDB, biaya promosi dan tingkat bagi hasil berpengaruh signifikan terhadap pertumbuhan DPK bank umum syariah di Indonesia periode 2014-2018. Kata Kunci: Dana Pihak Ketiga, Suku Bunga, Inflasi, Produk Domestik Bruto, Biaya Promosi, Tingk...

Research paper thumbnail of Internet Financial Reporting: Studi Komparasi Antara Asuransi Jiwa Syariah Dan Asuransi Umum Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

ABSTRAKTujuan penelitian ini adalah untuk mengetahui perbedaan Kualitas Pelaporan Keuangan Intern... more ABSTRAKTujuan penelitian ini adalah untuk mengetahui perbedaan Kualitas Pelaporan Keuangan Internet antara asuransi jiwa syariah dan asuransi umum syariah di Indonesia. Indeks IFR terdiri dari empat komponen yaitu, konten, ketepatan waktu, teknologi dan dukungan pengguna. Penelitian ini menggunakan pendekatan kuantitatif dengan uji independent sample t-test. Hasil penelitian ini menunjukkan bahwa tidak ada perbedaan yang signifikan dalam Kualitas Pelaporan Keuangan Internet antara asuransi jiwa syariah dan asuransi umum syariah. Tidak adanya perbedaan tersebut disebabkan tidak adanya perbedaan yang signifikan antara kualitas konten, ketepatan waktu, teknologi dan dukungan pengguna IFR antara Asuransi Jiwa Syariah dan Asuransi Umum Syariah di Indonesia. Namun hasil yang diperoleh bahwa asuransi jiwa syariah dan asuransi umum syariah masih belum memberikan kualitas pelaporan keuangan internet yang maksimal atau masih di bawah skor rata-rata 50%.Kata kunci: Pelaporan Keuangan Internet,...

Research paper thumbnail of Manajemen Risiko Dana Tabarru' PT. Asuransi Jiwa Syariah Al Amin

Jurnal Ekonomi Syariah Teori dan Terapan, 2015

The purpose of this study is to find out the risk management of tabarru' funds. As an institu... more The purpose of this study is to find out the risk management of tabarru' funds. As an institution that works to manage risk, islamic insurance has a duty to manage the tabarru’ funds. There is the possibility of a risk at tabarru’ fund. So, islamic insurance institution have a duty for risk management process of tabarru’ funds. This study uses a qualitative approach. Data research obtained by interview and documentation with the head and the deputy of Al Amin Surabaya branch. The results of this study, PT. Asuransi Jiwa Syariah Al Amin was execute the risk management process implemented by the four stages. Risk identification through underwriting limit process; rank the risk based on impact and complexity of risk;control risks by self retention; and response to the risk through change of insurance rates, products diversification and sharing of risk with reinsurance.

Research paper thumbnail of Sensitivitas Deposito Mudarabah, Elastisitas Tingkat Suku Bunga, Elastisitas Tingkat Bagi Hasil Pada Perbankan Syariah DI Indonesia

Jurnal Ekonomi Syariah Teori dan Terapan, 2020

ABSTRAKPenelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan elastisitas suku bunga... more ABSTRAKPenelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan elastisitas suku bunga dan tingkat elastisitas bagi hasil pada deposito Mudarabah Bank Syariah Indonesia tahun 2013-2017. Pengujian dalam penelitian ini menunjukkan hasil dengan hipotesis nol diterima atau dengan kata lain tidak terdapat perbedaan yang signifikan. Dengan demikian, deposito mudarabah bank syariah sensitif terhadap perubahan suku bunga dan tingkat bagi hasil. Kenaikan dan penurunan suku bunga dan tingkat bagi hasil berpotensi merugikan dengan berkurangnya dana deposan karena return yang diberikan lebih rendah. Sehingga dapat dipengaruhi oleh risiko tingkat pengembalian. Jika risiko ini tidak dimitigasi dengan baik, risiko lain dapat muncul, yaitu risiko komersial yang tergeser.Kata Kunci: Bank Umum Syariah, Sensitivitas Deposito Mudarabah, Elastisitas Suku Bunga, Elastisitas Tingkat Bagi Hasil ABSTRACTThis study was conducted to determine whether there are differences in interest rate elasticit...