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All Journal Jurnal Keuangan dan Perbankan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Applied Business Research Amwaluna Jurnal Ekonomi dan Keuangan Syariah Justisia Ekonomika Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Manajemen Bisnis dan Keuangan Indonesian Journal of Economics and Management Jurnal Akuntansi Keuangan dan Bisnis Industrial Research Workshop and National Seminar Journal of Applied Islamic Economics and Finance Prosiding Seminar Nasional Pengabdian Masyarakat

Syarief, Mochamad Edman

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 1561755

Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Pengungkapan Perusahaan: Finansial atau Non-Finansial Studi Kasus pada Emiten Syariah di Indonesia Syarief, Mochamad Edman
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23414

This study investigates how investors' perceptions of disclosures made by companies. The disclosure referred to non-financial exposures represented by corporate governance disclosures (GCGs) and financial disclosures denoted by ROA and ROE. The stock price is a proxy for investor perceptions. Furthermore, this study also tries to see whether the regulations issued by the Financial Services Authority have an economic impact on the company that implements these rules. This research using WarpPLS as a tool to find out the influence of GCGs on ROA and ROE, and on Share Prices, using path analysis before and after 2014. The results of the study state that GCGs has a positive and significant effect on ROA before and after 2014. GCGs does not affect ROE before 2014, but it had a significant positive impact on ROE after 2014. GCGs did not affect stock prices before and after 2014. ROA had a significant effect on stock prices before 2014, did not affect stock prices after 2014. ROE does not influence the Share Price before and after 2014. The conclusion is that the investors on sharia stock still acknowledge that financial information is more decisive for buying shares of sharia stocks compared to non-financial information, and non-financial disclosures made by the company, adding to the burden of the company.Â The rules issued by OJK relating to disclosure of corporate governance do not appear to have had an economic effect on Islamic issuers in Indonesia.

Corporate Governance and Dividend Policy in the Banking Sector on the Indonesian Stock Exchange Muhamad Umar Mai; Mochamad Edman Syarief
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4974

This study is aimed at exploring the impact of corporate governance on dividend policy. The study was undertaken on the banking sector indexed in Indonesian Stock Exchange from 2009 to 2019. The method of data analysis used logistic regression and ordinary least squares regression. The findings demonstrated that four of five criteria of Corporate Governance had a major impact on dividend policy, such as propensity to pay dividends and dividend pay-out ratio. Institutional ownership, board of directors’ size and audit committee size have a positive influence on propensity to pay dividends while the female board of directors has a negative effect. This study did not show that independent board of commissioners had a substantial impact on the propensity to pay dividends and dividend pay-out ratio. The findings of this research contribute to the financial literature, in particular the relationship between corporate governance and dividend policy. These findings should be properly taken for consideration among investors when making decisions on their investments.DOI: https://doi.org/10.26905/jkdp.v25i1.4974

PENGARUH PERSEPSI PENGETAHUAN, INFORMASI, DAN RELIGIUSITAS TERHADAP MINAT BERWAKAF UANG Rizkie Anugerah Pramudia; Mochamad Edman Syarief
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 4, No 2 (2020)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v4i2.6482

This study aims to determine the perception of the Muslim community in West Java on cash waqf. The variables used in this study were knowledge, information and religiosity variables. This research is a quantitative study using Structural Equation Model-Partial Least Square (SEM-PLS) with the WarpPLS tool. The results showed that the variables of knowledge, information and religiosity had a positive effect on the interest to donating cash waqf. Positive public perceptions of cash waqf need to be supported by more massive socialization and education. Obviously, proper regulations also need to be prepared so that the purpose of cash waqf is achieved

PERAN PERBANKAN SYARIAH DALAM PENYERAPAN TENAGA KERJA PADA SEKTOR RIIL Moch. Edman Syarief; Setiawan Setiawan; Nabila Nur Khairina
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 7 │ No. 1 │ 2020
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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

This paper aims to examine the labor absorption in the real sector, including three essential determinants, namely Non-Performing Financing, Third Party Funds, and Profit-Sharing Financing. The object of this research is the Islamic Commercial Bank in Indonesia. Data analysis techniques in this study use path analysis. The results showed that (i) Profit Sharing Financing and Non-Performing Financing directly had a positive and significant effect on the Real Sector Labor Absorption variable; (ii) Third Party Funds are insignificant to the variable Real Sector Labor Absorption; (iv) Third Party Funds have a positive and significant effect on the variable Real Sector Labor Absorption through Profit-Sharing Financing; and (v) Non-Performing Financing is not significant to the Real Sector Labor Absorption variable through Profit-Sharing Financing.

Peningkatan Kompetensi Perangkat Desa dalam Penyusunan Rencana Anggaran dan Biaya Desa Sariwangi Ira Novianty; Iwan Setiawan; Fifi Afiyanti Tripuspitorini; Mochamad Edman Syarief; Arwan Gunawan
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 4 (2021): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v12i4.7053

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kompetensi para perangkat desa dalam menyusun Rencana Anggaran Biaya (RAB) Desa, terutama yang berkaitan dengan pembangunan infrastruktur desa. Pemerintah telah mengalolaksikan dana desa yang meningkat setiap tahunnya untuk meningkatkan pembangunan infrastruktur di pedesaan. Meningkatnya alokasi dana desa tentunya harus diimbangi pengelolaan keuangan desa yang akuntabel. Pengabdian kepada masyarakat ini diawali dengan kegiatan Focus Group Discussion (FGD) untuk menggali permasalahan yang dihadapi perangkat desa dalam penyusunan anggaran, kemudian dilanjutkan dengan kegiatan pelatihan penyusunan RAB dan penyusunan laporan pertanggungjawaban kegiatan yang akuntabel. Hasil dari pengabdian kepada masyarakai ini adalah meningkatnya kompetensi perangkat desa dalam menganalisis volume kegiatan sesuai kebutuhan, menentukan satuan harga, menyusunnya kedalam format RAB yang ditetapkan, dan membuat laporan pertanggungjawaban kegiatan yang akuntabel. Meningkatkanya akuntabilitas pelaporan dana desa diharapkan akan meningkatkan kepercayaan dan peran serta masyarakat desa terhadap program-program desa.

The Liquidity and Intellectual Capital Impact on the Stability of Islamic Microfinance Institutions: Evidence from Peak Season Period Yayat Nurhidayat; Mochamad Edman Syarief
Jurnal Internasional Penelitian Bisnis Terapan Vol 2 No 02 (2020)
Publisher : Politeknik Negeri Bandung

The term of Peak Season in financial institutions may still be peculiar in the eyes of the world, but in Indonesia, this phenomenon is a real thing. It has succeeded in making some financial institutions susceptible and even bankrupt. Peak season is not unconventional from the high season, but it is far more compact. Peak session, as it means in this study, is the period in which people simultaneously withdraw their savings for seasonal needs such as Eid session, school season, New Year session, and another equal occasion. This study aims to (1) analyze the effect of liquidity risk and intellectual capital on the stability of Baitul Maal wa Tamwil Islamic Microfinance Institutions (BMT IMFI) in the peak season periods, and (2) analyze the co-movement relation between liquidity and credit risk in BMT IMFI in West Bandung Regency during 2013 -2017. By using monthly data and fixed effect estimation techniques in the Generalized Moments Method (GMM) model, this study found that liquidity risk negatively affects the stability level of IMFI. Meanwhile, the intellectual capital of BMT IMFI has a positive effect on its stability level. Based on the analysis, this study also found some interesting results for BMT IMFI liquidity management policies in the Peak Season period. Furthermore, the testing on the relation between IMFI BMTâ€™s liquidity risk and credit risk shows an insignificant result to find out the existence of a co-movement between these two risks.

The Use of Contemporary Mobile Banking Service in Islamic Banks: Perspective of Young Customers Ambia Masthura Yussaivi; Carol Y Lu; Moch Edman Syarief; Dwi Suhartanto
Jurnal Internasional Penelitian Bisnis Terapan Vol 3 No 01 (2021)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v3i1.121

This study examines the factors that influence the attitudes and perceptions of the young customers towards the use of mobile banking services and AI-enabled mobile banking services. The research questionnaire was distributed using Google Form to customers using Islamic banking mobile banking services in Indonesia with a total sample of 204 young Muslim customers. Partial least square was used to test technology-based differential effects (attitudes towards AI, relative advantage, trust, and security of mobile banking) and non-technology based (need for service, quality of service) as well as factors of religiosity on the use of mobile banking services and AI-enabled mobile banking service. This study results in the findings that the construct of trust, attitudes towards AI, religiosity, and relative advantage are the main determinants of mobile banking adoption intentions. It also shows the gap between young customers in trust levels, attitudes towards AI, religiosity, and perceived relative advantage between the two dependent variables. Finally, the trust construct has the greatest impact on the use of mobile banking and AI-enabled mobile banking services.

Pengaruh Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Asuransi Kerugian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) Muthia Nur Soniati; Ruhadi Ruhadi; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.

Analisis Kinerja Keuangan dan Prediksi Kebangkrutan PT Krakatau Steel Tbk Periode 2014-2018 Intantri Lestari; Endang Hatma Juniwati; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was aimed to find out the financial performance and predictions of bankruptcy of the company Krakatau Steel Tbk. The subjects of this study were the financial statements of PT Krakatau Steel Tbk from 2014-2018 with the descriptive approach method with the Altman Z-score. The data were analyzed statistically used Microsoft Excel. The results of this study over a 5 year period showed results (30 <TS ≤ 40) at the health level, which means that the company is in a "B" or less healthy state. If the performance results are in an unhealthy condition, bankruptcy prediction is carried out. In this case, the prediction value of bankruptcy gets a score of <1.81, the condition is distress zone. It can be concluded that this study shows that financial performance is in an unhealthy condition and the company has the potential to go bankrupt.

Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi pada Perusahaan Non-Bank yang Tercatat di BEI Periode 2015 Fitriah Fatimah Amatilah; Mochamad Edman Syarief; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Merger and Acquisition is one of firm’s effort to maintain and develop life of firm. Research analyze the difference of the firm’s financial performance pre and post merger and acquisition. The sample uses companies listed on the Indonesia Stock Exchange (IDX) and conducted mergers and acquisitions in 2015. The sample consists of 3 acquirer companies that meet the criteria. This study uses a different test Wilcoxon Signed Ranks Test. The results show that of 5 financial ratios, namely, leverage ratio as measured by Debt to Equity Ratio, activity ratio as measured by Total Asset Turnover, profitability ratio as measured by Return On Assets, Return On Equity, and Operating Profit Margin, and market ratios as measured by Price to Book Value experienced significant changes between before and after the company carried out mergers and acquisitions, except for the liquidity ratio measured by Current Ratio which did not change between before and after mergers and acquisitions.

Co-Authors Aditya Dais Gumara Ambia Masthura Yussaivi Andzar Izzurrahman Anhar Firdaus Anita Putri Annisa Nur Safitri Arizal Jaya Arry Irawan Arwan Gunawan Banter Laksana, Banter Carol Y Lu Chanda Fawwaz Mahesa Dadang Hermawan Dadang Hermawan Dadang Hermawan Dea Apriyani Destian Arshad Destian Arshad Darulmalshah Tamara Dian Imanina Burhany Diani Nabila Putri Diharpi Herli Setyowati Dimas Sumitra Danisworo Dwi Suhartanto Elviera Maharani Endang Hatma Juniwati Etti Ernita Sembiring Fifi Afiyanti Fira Febrina Fitriah Fatimah Amatilah Hanifa Khoirunnisaa Heryanto Hasbi Assidiki Indah Kumala Sari Ine Mayasari Intan Nurrachmi Intantri Lestari Ira Novianty Iwan Setiawan Khairul Katsirin Khoirun Nisa Nurul Muslimah Kristianingsih Kristianingsih Leni Nur Pratiwi Liana Oktaviani Syahrir Lily Indrawati Lya Amailiya Maisa Frita Winesa Muhamad Umar Mai Muhamad Umar Mai Muhammad Muflih Muthia Faridatunnisa Muthia Nur Soniati Nabila Nur Khairina Naila Shafia Hamid Alfani Novianty, Ira Noviatul Fitriya Nurdin, Ade Ali Putri Deliana Febrianti Radia Purbayati Rani Putri Kusuma Dewi Raya Puspita Sari Hasibuan Rizkie Anugerah Pramudia Rizqia Nur Afifah Ruhadi Ruhadi Ryhan Firdausy Noor Dermawan Satrija Prajna Essa Sudjana Sudjana SUMIYATI SUMIYATI Tiara Putie Purwitasari Tjetjep Djuwarsa Tresna Pratiwi Tripuspitorini, Fifi Afiyanti Wiwin Roslinda Sidebang Yayat Nurhidayat Yeti Apriliawati

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