Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

1.607

P-Index

This Author published in this journals

All Journal Jurnal Reviu Akuntansi dan Keuangan Economic Journal of Emerging Markets International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi & Keuangan Islam Proceeding of Conference on Islamic Management, Accounting, and Economics Journal of Contemporary Accounting ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Share: Jurnal Ekonomi dan Keuangan Islam

Tumewang, Yunice Karina

Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia

Author-ID : 1208548

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 10 Documents Claim Missing Document

Claim Missing Document

Articles

Islamic Bankâ€™s Performance In The Light of Competition and CSR Tumewang, Yunice Karina; Maharani, Novita Kusuma
International Journal of Islamic Economics and Finance (IJIEF) Vol 2, No 1 (2019): IJIEF Vol 2 (1), July 2019
Publisher : Universitas Muhammadiyah Yogyakarta

This study aims to examine the effect of competition and Corporate Social Responsibility (CSR) disclosure toward Islamic banks? financial performance. It used Generalized Least Square with panel data of Islamic Banks in ASEAN and GCC from 2012-2016 obtained from Orbis Bank Focus. H-Statistic (Panzar-Rosse) test was employed to measure the degree of competition and the relationship between variables. This study found that competition contributes a negative effect toward performance of Islamic banks, while CSR contributes a positive effect toward performance of Islamic banks. The result of this study suggests the management of Islamic banks to be more aware of the importance of management of CSR programs for the acceleration of SDGs set by UN as well as survival of companies in the future. Additionally, this study would like to support to push ahead government plan to strengthen domestic Islamic bank through consolidation or a merger of state-owned Islamic banks in order to lower the degree of competition which ultimately leads to a better performance of Islamic banks as well as an enhanced financial deepening in Indonesia.

An Integrated Model to Predict Cheating on Online Exam Among Accounting Students: Does Islamic Religiosity Matter? Muamar Nur Kholid; Fierda Ayu Apralia Diptasary; Yunice Karina Tumewang
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to empirically examine a model of cheating behavior of accounting students on online exams to determine the factors that influence the intention of accounting students to cheat on online exams. Based on the literature review, the factors that influence the intention of accounting students to cheat on online exams are identified in the scope of Ethics Theory (deontological and teleological evaluation), Theory of Planned Behavior, and Islamic Religiosity. The data were obtained from an online questionnaire survey distributed to Accounting students. The data were analyzed using PLS - SEM. The results of data analysis show that perceived behavioral control, subjective norm, attitude, and perceived benefits have a positive effect on the intention to cheat on online exams. Furthermore, the results show that Islamic religiosity can be a deterrent factor for accounting students for cheating on online exams. The model proposed in this study will help accounting lecturers in universities to be able to minimize or to prevent cheating among accounting students on online exams.

Islamic banks credit risk performance for home financing: Before and during Covid-19 pandemic MB Hendrie Anto; Faaza Fakhrunnas; Yunice Karina Tumewang
Economic Journal of Emerging Markets Volume 14 Issue 1, 2022
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.vol14.iss1.art9

Purpose ― This study aims to assess the home financing credit risk performed by Islamic banks in Indonesia. Methods ― A panel dynamic analysis is adopted to measure the bad loan performance before and during the Covid-19 pandemic. The observation period started from January 2016 to September 2020 with 1,881 observation periods of monthly panel data from the province level. Findings ― The study finds a difference in bad loan performance before and during the Covid-19 pandemic. Before this pandemic, inflation has a positive and significant influence on non-performing financing in real estate, rental business, and company service. However, during the Covid-19 pandemic, a substantial and positive effect of inflation is found on the bad loan for personal flat and apartment ownership. On the other hand, a significant and negative impact of inflation is found on the bad home loan for personal business shop ownership. Implication ― This analysis could trigger the government to provide financial assistance for those affected by the Covid-19 crisis. In addition to that, an Islamic bank is also expected to give financing allowances for them by providing an option of debt restructuration and rescheduling. Originality ― This paper analyses the Islamic bank’s credit risk performance for home financing before and during the Covid-19 pandemic. This issue has not been presented in the literature to the best of our knowledge.

The impact of macro economy toward profitability of Islamic bank Yunice Karina Tumewang; Rindang Nuri Isnaini; Jannatul Liutammima Musta’in
Asian Journal of Islamic Management (AJIM) VOLUME 1 ISSUE 2, 2019
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajim.vol1.iss2.art4

Purpose: The aim of this study was to examine the impact of macro economy variables such as inflation, interest rate, and exchange rate toward the profitability of Islamic bank.Methodology: The research used quantitative approach through purposive sampling by using secondary data in the form of monthly time series from January 2015 to December 2012.Findings: The result shows that the inflation rate does not affect the bank income. The interest rate influences bank management in determining the level of margins and profit sharing so that partners continue to use Islamic bank products. In addition, the exchange rate does not have significant effect on the income of Islamic banks.Originality: As far as we are concerned, there are only few publications examining the effect of macro economy variable toward profitability of Islamic bank, particularly in the largest Muslim country during the period of December 2012-January 2015.

Islamic bank’s performance: a comparative study between Qatar, Bahrain, and Indonesia Yunice Karina Tumewang; Arief Bachtiar
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

Brief Introduction: Purpose: This study aims to evaluate and compare the performance of Islamic Banks in two different counties complying two different accounting standards, namely Qatar International Islamic Bank (QIIB), Bahrain Islamic Bank (BIB) and Bank Muamalat Indonesia.Design/methodology/approach: This study used quantitative method with secondary data from the annual report of QIIB, BIB, and BMI.Findings: This study sheds light on the financial performance of QIIB, BIB, and BMI as well as the difference among them.Practical implications: The study provides a picture for the Islamic Finance industry regarding the performance of these two banks and what the implication of adopting different accounting standard on this case.Social implications: This study helps to raise the awareness of society about the existence of Islamic banks and how well they have performed.Originality/value: As far as we are concerned, there is only small number of research on finding the significance of accounting standard adoption toward performance of Islamic banks, although the urgency is increasingly growing for a better convergence and significant development of Islamic banks. This work is an attempt to fill in this gap.Keywords: Islamic Banking, Financial Performance, CAMEL ratio

Islamic Bank’s Performance In The Light of Competition and CSR Yunice Karina Tumewang; Novita Kusuma Maharani
International Journal of Islamic Economics and Finance (IJIEF) Vol 2, No 1 (2019): IJIEF Vol 2 (1), July 2019
Publisher : Universitas Muhammadiyah Yogyakarta

This study aims to examine the effect of competition and Corporate Social Responsibility (CSR) disclosure toward Islamic banks’ financial performance. It used Generalized Least Square with panel data of Islamic Banks in ASEAN and GCC from 2012-2016 obtained from Orbis Bank Focus. H-Statistic (Panzar-Rosse) test was employed to measure the degree of competition and the relationship between variables. This study found that competition contributes a negative effect toward performance of Islamic banks, while CSR contributes a positive effect toward performance of Islamic banks. The result of this study suggests the management of Islamic banks to be more aware of the importance of management of CSR programs for the acceleration of SDGs set by UN as well as survival of companies in the future. Additionally, this study would like to support to push ahead government plan to strengthen domestic Islamic bank through consolidation or a merger of state-owned Islamic banks in order to lower the degree of competition which ultimately leads to a better performance of Islamic banks as well as an enhanced financial deepening in Indonesia.

A comparison of non-financial performance and earnings quality between QIIB and BIB Yunice Karina Tumewang
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 1, January 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss1.art4

This study aims to evaluate and compare the non-financial performance and earnings quality of Islamic Banks in two different counties complying two different accounting standards, namely Qatar International Islamic Bank (QIIB) and Bahrain Islamic Bank (BIB). This study used a quantitative method with secondary data from the annual report of QIIB and BIB. This study sheds light on the financial and non-financial performance of QIIB and BIB as well as the difference between them. It provides a picture for the Islamic Finance industry regarding the performance of these two banks and what the implication of adopting different accounting standard on this case. Additionally, it helps to raise the awareness of society about the existence of Islamic banks and how well they have performed. As far as we are concerned, there is only small number of research on finding the significance of accounting standard adoption toward the performance of Islamic banks, although the urgency is increasingly growing for better convergence and significant development of Islamic banks. This work is an attempt to fill in this gap.

HOW ISLAMIC SOCIAL FUNDS SUPPORT SUSTAINABLE DEVELOPMENT GOALS DURING COVID OUTBREAK? THE ROLE OF RELIGIOSITY, TRUST, AND PERCEIVED BEHAVIORAL CONTROL Yunice Karina Tumewang; Intan Tri Annisa; Faaza Fakhrunnas
Share: Jurnal Ekonomi dan Keuangan Islam Vol 10, No 1 (2021)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Islamic social fund is proliferating in this most populous Muslim country, particularly in the time of this pandemic. During early 2020, there was a substantial growth of the collection of Islamic social funds for nearly 70% compared to the last year's figure, which is mainly driven by the digitalization of social fund payment. This paper aims to elaborate on the determinants of Islamic social funds to support Sustainable Development Goals (SDGs) program by looking at the intention of the society to donate through the e-payment platform. This study involves 212 users of digital social payments by distributing an online questionnaire. Data analysis was performed using a Structural Equation Model technique in AMOS. This study reveals that religiosity, trust, and perceived behavioral control have a positive and significant effect on the intention to donate through online platforms. Furthermore, when it comes to a specific categorized SDG program, the people sector is the highest priority, followed by Prosperity and Peace sectors.========================================================================================================ABSTRAK – Bagaimana Dana Sosial Islam mendukung Sustainable Development Goals dalam Masa Covid-19? Analisis Peran Religiositas, Kepercayaan, dan Persepsi Kontrol Perilaku. Dana sosial Islam berkembang pesat di negara berpenduduk Muslim terbesar ini terutama di saat pandemi. Selama awal tahun 2020, terjadi pertumbuhan tajam atas dana sosial Islam yang berhasil dikumpulkan yaitu sebanyak 70% dibandingkan dengan tahun lalu. Hal ini utamanya didorong oleh digitalisasi pembayaran dana sosial. Penelitian ini bertujuan untuk mengelaborasi determinan pembayaran dana sosial Islam dalam mendukung program SDGs dengan melihat niat masyarakat untuk berdonasi melalui platform pembayaran elektronik. Penelitian ini melibatkan 212 pengguna pembayaran sosial digital dengan menyebarkan kuesioner online. Analisis data dilakukan dengan teknik Structural Equation Model (SEM) di AMOS. Hasil penelitian ini menunjukkan bahwa religiusitas, kepercayaan, dan persepsi tentang control perilaku berpengaruh signifikan positif terhadap niat berdonasi melalui platform online. Terlebih, jika kita teliti terkait program SDG, sektor yang erat berkaitan langsung dengan ‘People’ menempati posisi teratas, diikuti oleh sektor ‘Prosperity’ dan ‘Peace’.

Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university Muamar Nur Kholid; Yunice Karina Tumewang; Hanudin Amin
Jurnal Ekonomi & Keuangan Islam Volume 8 No. 2, July 2022
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol8.iss2.art3

Purpose – Using Social Cognitive Career Theory (SCCT), this study tries to find out what factors influence accounting students' intention to be-come Sha¬ria Accountants. This research also investigates the university envoronment’s moderating effect (Islamic-Based University vs Public University).Methodology – The participants in this study were chosen using a purposive sampling method from undergraduate accounting students in Yogyakarta who had completed Shariah accounting or related courses. A total of 231 people took part in this study. SmartPLS 3.0 was used to conduct the multigroup analysis in this study.Findings – The results of this study indicate that self-efficacy and outcome expectations have a significant and positive effect on the intention of accounting students to become Shariah Accountants. In addition to that, the influence of self-efficacy on intention is moderated by the university environment, in which the role of self-efficacy becomes more important for students from Islamic-based universities than those from public universitiesImplications – This research is useful for universities majoring in accounting to support accounting students to become sharia accountants. Islamic-based universities and public universities need to improve knowledge and skills of Islamic accounting and finance to increase students' self-efficacy regarding Islamic accounting. Lecturers need to convey information to students about the various benefits obtained by sharia accountants to encourage students to become sharia accountants.Originality – This study contributes to the growing empirical literature on accounting education. This article offers the importance of considering the university environment in the SCCT framework to understand the intentions of accounting students to become sharia accountants.

The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia Yunice Karina Tumewang; Faaza Fakhrunnas; Kinanthi Putri Ardiami
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art4

This study aims to investigate the effects of the Diversity and Inclusion Rating (DIR) score on profitability, comparing conventional and Islamic banks. Employing the available data on DIP and ESG (Environmental, Social, and Governance) scores from the Refinitiv database, this study took a dataset of 100 firm-year observations which consists of both conventional and Islamic banks in Indonesia and Malaysia. We conducted a random-effect regression model with the inclusion of some appropriate control variables as well as year and country dummies. The findings of this study prove that there is a positive and significant association between DIR and both profitability ratios of ROA and ROE. Meanwhile, for Islamic banks, DIR is negatively related to ROA and ROE for several reasons explained in this study, including the partial misalignment of conventional Diversity & Inclusion proxy with Sharia principles.

Co-Authors Arief Bachtiar Faaza Fakhrunnas Fierda Ayu Apralia Diptasary Hanudin Amin Intan Tri Annisa Jannatul Liutammima Musta’in Kinanthi Putri Ardiami Maharani, Novita Kusuma MB Hendrie Anto Muamar Nur Kholid, Muamar Nur Novita Kusuma Maharani Rindang Nuri Isnaini

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search