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PENGUJIAN FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI MEDIASI ANTARA PEMBIAYAAN, NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP LABA PADA BANK UMUM SYARIAH INDONESIA Rika Lidyah; Oki Sania Riski; Dwithia Chan Yo Putri; Tri Agustina
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v5i2.4914

Abstract

This study aims to determine the effect of financing, non-performing financing (NPF) and operating income operating expenses (BOPO) on profits with financing to deposit ratio (FDR) as a mediating variable at Islamic Commercial Banks in Indonesia. The type of data used is secondary data with an external type. Sources of data in the form of annual financial reports (annual report) Islamic Commercial Bank. The number of samples of 7 companies with a sample determination method that is purposive sampling. Data analysis techniques used are the classical assumption test and path analysis. Research found that (1 ) financing has a significant negative effect on FDR, (2) NPF has no effect on FDR, (3) BOPO has a significant negative effect on FDR, (4) financing has a significant positive effect on earnings, (5) NPF has a significant negative effect on earnings, (6) BOPO has no effect on earnings, (7) FDR has a significant negative effect on earnings, (8) FDR mediates the effect of financing on earnings, (9) FDR does not mediate the effect of NPF on earnings and (10) FDR mediates the influence of BOPO on earnings.
THE EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX Oki Sania Riski; Rika Lidyah; Titin Hartini
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.063 KB) | DOI: 10.22437/jbsmr.v4i2.14184

Abstract

This study aims to determine the effect of stock ownership and dividend policy on earnings quality in companies listed on the Jakarta Islamic Index. This study uses a quantitative research method and uses panel data, combining time-series and cross-sectional data. The samples used in this study were eight companies registered in the Jakarta Islamic Index from 2015 to 2019. The data analysis technique in this study is multiple regression analysis using the SPSS 22 application. The results in this study indicate that partially institutional ownership has a significant effect on earnings quality, managerial ownership has a significant effect on the quality, and dividend policy has no effect on earnings quality.
THE EFFECT OF GREEN PRODUCT, HALAL LABEL AND SAFI COSMETIC BRAND IMAGE ON PURCHASE DECISIONS MODERATED BY WORD OF MOUTH IN THE MUSLIM COMMUNITY OF PALEMBANG CITY Karinta Fakhira; Mismiwati Mismiwati; Fernando Africano; Riduwansah Riduwansah; Oki Sania Riski
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW Vol. 5 No. 2 (2022): JBSMR, Vol. 5 No.2, June 2022
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.122 KB) | DOI: 10.22437/jbsmr.v5i2.17315

Abstract

This research was on to find out the influence of green products, halal labels, the brand image of Safi Cosmetics, and word of mouth as moderators to wards purchasing decisions of the Muslim consumers in Palembang. The sample used in this research was the Muslim consumers in Palembang with purposive sampling techniques. The number of samples in this study was 90 samples obtained from the questionnaire. The research used the quantitative approach with Moderated Regression Analysis assisted by SPSS 21. The results reveal that green product has no effect on purchasing decisions, the halal label has a positive effect on purchasing decisions, brand image has a positive effect on purchasing decisions, word of mouth has a positive effect on purchasing decisions, and word of mouth weakens the relationship between green products and purchasing decisions.  
RISK MANAGEMENT AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING: AN EMPIRICAL STUDY OF INDONESIA Oki Sania Riski; Rika Lidyah; Titin Hartini
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW Vol. 6 No. 1 (2022): JBSMR, Vol. 6 No.1, December 2022
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.8 KB) | DOI: 10.22437/jbsmr.v6i1.22721

Abstract

This study aims to determine the effect of risk management and earnings management on financial performances in Islamic banking: an empirical study of Indonesia. This study uses a quantitative research method. As for the sampling technique, we used purposive sampling. The type of data is secondary data. The samples used in this study were ten banks registered with the Financial Services Authority from 2015 to 2020. Data analysis in this study used the application of the SEM-PLS. This research indicates that risk management and earnings management affect financial performance. Keywords: Risk Management, Earnings Management, Financial Performance.
Pelatihan Kewirausahaan Melalui Pemasaran Syariah Berbasis E-Business Pada Masa Pandemi Untuk Menambah Pendapatan UKM-IKM Nusantara Safitri Asrol; Oki Sania Riski
Konsienti : Community Services Journal Vol. 2 No. 01 (2024): January
Publisher : PT. TAKAZA INNOVATIX LABS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/konsienti.v2i01.37

Abstract

Tujuan kegiatan ini adalah memberikan pelatihan mengenai bagaimana cara pelatihan supaya dapat menambah pendapatan pelaku UMKM menggunakan Pemasaran Syariah dalam kondisi Pandemi Covid yang berbasis E-Business. Saat Pandemi Covid terjadi terjadi PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat) dimana masyarakat dituntut untuk bekerja dan berbisnis dari rumah yang secara tidak langsung membuat pelaku UMKM harus bisa menggunakan platform-platform online, oleh karena itulah perlu adanya Pelatihan E-Business dengan kiat-kita pemecahan permasalahan diantaranya: (1) Produk yang sesuai dengan minat yang ditekuni; (2) Penambahan pendapatan Pelaku UMKM di Kondisi Pandemi Covid Berbasis Pemasaran Syariah; (3) Memaksimalkan Bisnis Online menjadi Taktik Pemasaran, yaitu melalui Platform-platform online seperti Facebook dan Instagram serta E-Market seperti shopee dan tokopedia.
Testing Audit Quality and Corporate Governance Implementation on Financial Statement Integrity in Companies Listed on the Indonesian Sharia Stock Index (ISSI) Rika Lidyah; Gibtiah Gibtiah; Oki Sania Riski
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.5733

Abstract

This study aims to determine the effect of audit quality and corporate governance implementation on the integrity of financial statements in companies listed on ISSI in 2016-2018. This research is descriptive verification using quantitative methods. The population in this study were companies listed on ISSI in 2016-2018. The sample selection technique used purposive sampling and obtained 335 companies included with a period of 3 years so that 1005 samples were observed. The analysis method used in this observation is panel data regression using Eviews 9.0 software. The results showed that audit quality, institutional ownership, managerial ownership, audit committee and independent board of commissioners simultaneously affect the integrity of financial statements. Partially, audit quality, institutional ownership, audit committee and independent board of commissioners affect the integrity of financial statements while managerial ownership has no effect on the integrity of financial statements.