Dwi Wulan Ramadani | Universitas Airlangga (original) (raw)
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Papers by Dwi Wulan Ramadani
AL-MUZARA'AH, 2022
The concept of sharia-based finance is currently growing rapidly in Indonesia. One form of sharia... more The concept of sharia-based finance is currently growing rapidly in Indonesia. One form of sharia financial instrument that has been issued by both corporations and the state is the sukuk. Sukuk is one of the most innovative forms of product in the development of the contemporary sharia financial system. It can be concluded that sukuk is an alternative source of funding, especially for the government and corporate companies. The growth of sukuk in Indonesia has increased sharply compared to other Islamic financial instruments, the growth reaching 84% per year if analyzed from 2001 to 2007. Thus, sukuk has developed into one of the most important mechanisms in increasing finance in the international capital market through an Islamically acceptable structure. This study aims to determine the development of research trends in sukuk in Indonesia published by leading journals on Islamic financial economics. The data analyzed consisted of 47 papers that Scopusindexed research publicatio...
Penelitian ini bertujuan untuk mengetahui ada atau tidak adanya perbedaan kualitas laba pada perb... more Penelitian ini bertujuan untuk mengetahui ada atau tidak adanya perbedaan kualitas laba pada perbedaan penggunaan metode pengakuan pendapatan margin murabahah antara metode proporsional dan atau anuitas. Sampel yang digunakan dalam penelitian ini di seleksi dengan metode purposive sampling yang menghasilkan 6 Bank Umum Syariah (BUS) di Indonesia dengan data yang diperoleh dari laporan tahunan perbankan syariah yang telah ter-publish hingga tahun 2013. Pendekatan yang digunakan adalah penedekatan kuantitatif dengan menggunakan persamaan regresi untuk mendeteksi ada atau tidaknya manajemen laba, yang kemudian di uji beda dengan menggunakan independent t-test. Variabel dalam penelitian ini adalah kualitas laba yang dibedakan berdasarkan penggunaan metode pengakuan pendapatan margin murabahah. Hasil dari perhitungan kualitas laba menunjukkan dampak atas perbedaan penggunaan metode pengakuan pendapatan margin murabahah terhadap kualitas laba, dimana dari hasil uji statistik mengindikasik...
Jurnal Ekonomi Syariah Teori dan Terapan, 2017
This study aims to determine the presence or absence of differences in the earnings quality on mu... more This study aims to determine the presence or absence of differences in the earnings quality on murabaha margin revenue recognition. The sample used in this study selected by purposive sampling method. It produces 6 Islamic Banks (BUS) in Indonesia with the data obtained from their annual reports that have already been published. The research used a quantitative approach using equations of regression to detect the presence or absence of earnings management, which then in different test using independent t-test. The variable in this study is earnings quality that is categorised based on the use of murabaha margin revenue recognition method. Results shows that differences in using murabaha margin revenue recognition method has an impact on quality of earnings. However, the statistical test indicated that there was no significant difference to the quality of earnings.
AL-MUZARA'AH, 2022
The concept of sharia-based finance is currently growing rapidly in Indonesia. One form of sharia... more The concept of sharia-based finance is currently growing rapidly in Indonesia. One form of sharia financial instrument that has been issued by both corporations and the state is the sukuk. Sukuk is one of the most innovative forms of product in the development of the contemporary sharia financial system. It can be concluded that sukuk is an alternative source of funding, especially for the government and corporate companies. The growth of sukuk in Indonesia has increased sharply compared to other Islamic financial instruments, the growth reaching 84% per year if analyzed from 2001 to 2007. Thus, sukuk has developed into one of the most important mechanisms in increasing finance in the international capital market through an Islamically acceptable structure. This study aims to determine the development of research trends in sukuk in Indonesia published by leading journals on Islamic financial economics. The data analyzed consisted of 47 papers that Scopusindexed research publicatio...
Penelitian ini bertujuan untuk mengetahui ada atau tidak adanya perbedaan kualitas laba pada perb... more Penelitian ini bertujuan untuk mengetahui ada atau tidak adanya perbedaan kualitas laba pada perbedaan penggunaan metode pengakuan pendapatan margin murabahah antara metode proporsional dan atau anuitas. Sampel yang digunakan dalam penelitian ini di seleksi dengan metode purposive sampling yang menghasilkan 6 Bank Umum Syariah (BUS) di Indonesia dengan data yang diperoleh dari laporan tahunan perbankan syariah yang telah ter-publish hingga tahun 2013. Pendekatan yang digunakan adalah penedekatan kuantitatif dengan menggunakan persamaan regresi untuk mendeteksi ada atau tidaknya manajemen laba, yang kemudian di uji beda dengan menggunakan independent t-test. Variabel dalam penelitian ini adalah kualitas laba yang dibedakan berdasarkan penggunaan metode pengakuan pendapatan margin murabahah. Hasil dari perhitungan kualitas laba menunjukkan dampak atas perbedaan penggunaan metode pengakuan pendapatan margin murabahah terhadap kualitas laba, dimana dari hasil uji statistik mengindikasik...
Jurnal Ekonomi Syariah Teori dan Terapan, 2017
This study aims to determine the presence or absence of differences in the earnings quality on mu... more This study aims to determine the presence or absence of differences in the earnings quality on murabaha margin revenue recognition. The sample used in this study selected by purposive sampling method. It produces 6 Islamic Banks (BUS) in Indonesia with the data obtained from their annual reports that have already been published. The research used a quantitative approach using equations of regression to detect the presence or absence of earnings management, which then in different test using independent t-test. The variable in this study is earnings quality that is categorised based on the use of murabaha margin revenue recognition method. Results shows that differences in using murabaha margin revenue recognition method has an impact on quality of earnings. However, the statistical test indicated that there was no significant difference to the quality of earnings.