Garuda - Garba Rujukan Digital

KUALITAS STANDAR PELAPORAN KEUANGAN, AUDITING DI DALAM HUBUNGAN KEMAJUAN PASAR MODAL DAN PEREKONOMIAN NEGARA Ramdani, Rahmat Fajar; Sisdianto, Ersi; Darmayanti, Elmira Febri
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019): Volume 17, Nomor 2, Oktober 2019
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.684 KB)

The purpose of this research is to test moderate effect financial reporting and auditing standard quality between corelation of capital market development and economic development. This research used 57 countries as sampel with three years observation started from 2015 to 2017. This research use index score quality from world economic forum as measurement of financial reporting dan auditing standard quality, to measure capital market and economic development this research used acumulation market capitalization stock in year and product domestic bruto as measurement. To analysis hyphotesis of this research used Moderated Regression Analysis (MRA) approach. The result from this research showed the quality of financial reporting and auditing in country did not have moderated effect between corelation of capital market development and economic development this happened because audited financial report is only tool for decision making used by investor and not have direct effect in economic sector rill. Keyword :financial reporting and auditing standard quality, capital market development, economic

ANALYSIS OF THIRD PARTIES FUNDS AND INFLATION TO PROFITABILITY (Survey On Commercial Bank Shariah Period 2013-2018) Fitri, Ainul; Sisdianto, Ersi
Hunafa: Jurnal Studia Islamika Vol 17 No 1 (2020): STUDIA ISLAMIKA
Publisher : State Institute of Islamic Studies (IAIN) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jsi.v17i1.573.1-18

This study aims to determine the effect of third-party funds and inflation on the profitability of Commercial Bank Sharia. The method of analysis in this study using multiple linear regression analysis. The population in this study are the financial statements of Commercial Bank Sharia. Based on the analysis that inflation and Third Party Fund showed a significant effect on profitability.Limitations of this study are only discussing how much influence Third parties funds and inflation on the profitability of Commercial Bank Shariah, as well as the number of samples and the population studied only Commercial Bank Shariah thus opening opportunities for new researchers with the same theme. The implications of this study are expected to be able to add to their repertoire of knowledge relating to the influence Third parties funds and inflation on the profitability of Commercial Bank Sharia.

Optimalisasi Penerapan PSAK 109 Akuntansi Zakat dan Infak/Sedekah Pada Badan Pengelola Zakat Nur Wahyu Ningsih; Arifa Kurniawan; Nanda Aulia; Raizky Rienaldy Pramasha; Ersi Sisdianto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4923

Indonesia merupakan negara muslim terbesar di dunia, hal ini membuat seluruh Badan Pengelola Zakat di Indonesia berperan penting dalam proses penghimpunan dan pendistribusian zakat dan infaq/sedekah. Literasi dan sosialisasi yang berkelanjutan membuat masyarakat Indonesia mempercayakan pengelolaan zakat dan infaq/sedekah kepada Badan Pengelola Zakat. Hal ini membuat Badan Pengelola Zakat harus melakukan transparansi dan akuntabilitas dalam standar pelaporan keuangan yang mengatur bidang pengelolaan zakat, berupa pengakuan, pengukuran, penyajian, dan pengungkapan. Penelitian ini bertujuan untuk mengetahui implementasi PSAK 109 Akuntansi Zakat dan Infaq/Sedekah pada Badan Pengelola Zakat Provinsi Lampung. Pendekatan penelitian menggunakan penelitian kualitatif deskriptif berupa wawancara dan observasi. Berdasarkan hasil penelitian menunjukkan bahwa Badan Pengelola Zakat Kota X, Y, dan Z telah membuat laporan penghimpunan, penerimaan dan penyaluran dana dengan sistem single entry yang hanya mencatat nama-nama muzzaki. dan jumlah dana yang dikumpulkan atau didistribusikan. Hal ini dapat diartikan bahwa pelaporan dana zakat hanya membuat indikator pengakuan dan pengukuran awal, sedangkan tidak melakukan penyajian dan pengungkapan.

SINERGIRITAS PERGURAN TINGGI ISLAM DAN BANK WAKAF MIKRO DALAM MENGEMBANGKAN PELAKU USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) BERBASIS KOPERASI PONDOK PESANTREN (SURVEY PADA PONDOK PESANTREN PENGELOLA BANK WAKAF MIKRO DIWILAYAH PROVINSI LAMPUNG) Suharto Suharto; Muhammad Iqbal Fasa; Ersi Sisdianto
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3686

Keberadaan Bank Wakaf Mikro merupakan salah satu upaya pemerintah untuk memperbaiki perekonomian umat, dengan hadirnya Bank Wakaf Mikro dihaharapkan bisa menanggulangi permasalahan yang dihadapi oleh pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren dalam hal mendapatkan permodalan sedangkan Perguruan tinggi islam merupakan salah satu institusi non-finansial yang bukan hanya berfungsi sebagai tempat menimba ilmu pengetahuan dan menghasilkan orang-orang yang berilmu pengetahuan saja, tetapi juga merupakan aset yang dapat memberikan manfaat untuk kepentingan masyarakat misalnya untuk penggiatan ekonomi kerakyatan ataupun pemberdayaan entrepreneurship (kewirausahaan) khususnya pengembangan usaha kecil mikro (UKM). Penelitian ini bertujuan untuk melihat sinergiritas antara Bank Wakaf Mikro dan Perguruan Tinggi Islam dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren. Metode penelitian yang digunakan yaitu metode kulitatif dengan melihat kasus yang terjadi pada lapangan sehingga disusun cara untuk memberikan jawaban atas permasalahan yang terjadi, hasil penelitian menunjukan bahwa antara Bank Wakaf Mikro dan Perguran Tinggi Islam belum mempunyai bentuk kerjasama sehingga diharapkan kedepannya dua lembaga dapat bekerjasama dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren. ABSTRACT This study aims to see the synergy between Micro Waqf Banks and Islamic Universities in developing business, micro, small and medium enterprises (MSMEs) based on Islamic boarding schools cooperatives. The research method used is a qualitative method by looking at cases that occur in the field so that a way is arranged to provide answers to the problems that occur, the results of the study show that between Micro Waqf Banks and Islamic Colleges do not yet have a form of cooperation so it is hoped that in the future the two institutions can cooperate in developing business actors, micro, small and medium enterprises (MSMEs) based on boarding school cooperatives.

PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BANK UMUM SYARI’AH DIINDONESIA TAHUN 2018-2020 Fauzan Akbar Albastiah; Ersi Sisdianto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4900

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan green accounting, dan corporate social responsibility terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Obyek penelitian ini adalah Bank Umum Syari’ah di Indonesia data penelitian berasal dari laporan keuangan dan Sustainability report Bank Umum Syari’ah di Indonesia tahun 2018-2020. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa penerapan green accounting, green banking dan corporate social responsibility berpengaruh positif signifikan terhadap kinerja keuangan. Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan, serta jumlah sampel dan populasi yang diteliti hanya Bank Umum Syari’ah di Indonesia sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampe objek penelitian yang lebih banyak. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan.

Pengaruh Bid-Ask Spread, Market Value dan Dividend Payout Ratio Terhadap Holding Period pada Perusahaan Jakarta Islamic Index Periode 2017-2019 Muhammad Kurniawan; Ersi Sisdianto; Ulul Azmi Mustofa
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4059

The capital market is an alternative investment for investors. The advantages that can be had in stock investment are the increase in stock prices (capital gains) and dividends. Investors can maximize profits by analyzing the right time to hold or release their assets. Determining the ownership period or holding period is an important consideration for investors in determining investment strategy decisions to achieve certain goals. Investors has their own investment analysis in determining the period of share ownership or holding period. This study aims to determine the effect of the bid-ask spread, market value, and dividend payout ratio variables on the holding period. This research uses quantitative research with descriptive approach. The population of this study are companies listed in the Jakarta Islamic Index (JII) for the 2017-2019 period. The sampling technique used in this research is purposive sampling technique. The sample companies in this study are 15 companies. The data processed is secondary data obtained by researchers through daily and annual reports from the official website of the Indonesia Stock Exchange and the official websites of related companies. The data analysis method used is multiple linear regression analysis with the help of SPSS 23 program. The results of this study indicate that simultaneously the bid-ask spread, market value, and dividend payout ratio variables have a significant effect on the holding period. Partially, the market value and dividend payout ratio variables have a positive and significant effect on the holding period, while the bid-ask spread variable has no significant effect on the holding period.

Effect of Understanding Product Services Shariah Banking Interest of Traders in Submitting Loan: Case Study in Pasar Anyar, Serang, Banten Ersi Sisdianto; Harrys Pratama Teguh
AL-FALAH : Journal of Islamic Economics Vol 5, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v5i1.1457

Purpose: This study aims to determine the extent of understanding the influence of Sharia banking services products to the merchant interest in applying for loans, another goal was to determine whether the higher level of understanding, the higher the rate of interest applied for a loan. In fact in the district Newer no Sharia Banking Firm and Rural Sharia. There are only 2 Baitul Mal wa Tamwil, it was his existence can not meet the needs of traders to obtain loans in opening a business. Design/Method/Approach : The method used is descriptive analysis method is intended to illustrate how the influence of product understanding Sharia banking services to the merchant interest in applying for loans. The data provided will be processed using chi square and contingency coefficient. The data used consist of interest and the dependent variable is the independent variable is the understanding of the product. The study of the respondents have an understanding of Sharia Banking sufficient to Sharia banking products with 20% and 10% who do not understand. Respondents have sufficient interest to apply for a loan on Sharia banking is 10% interest and 10% had no interestFindings: The influence of the understanding of product and services of Islamic banking on the interest market traders Anyar in applying for loans indicate their relationship fairly closely between two variables, no interest and did not understand at 10%, interest but not understood by 20%, no interest but understood by 20% and interest and understanding by 60%. Sampling technique used is by means of questionnaires and interviews.Originality/Values: The main contribution of this study concern on determine extent of understanding the influence of Sharia banking services products to the merchant interest in applying for loans

Penerapan Pembayaran Zakat Digital Dalam Presfektif Ekonomi Islam (Chasles Society) Ersi Sisdianto; Ainul Fitri; Desi Isnaini
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 2 (2021): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i2.644

Penelitian ini bertujuan untuk mengetahui penerapan pembayaran zakat digital dalam presfektif ekonomi islam. kepustakaan (library research) yaitu dengan cara penelusuran, pengumpulan, mengklarifikasi serta menelaah data-data dari berbagai literatur yang berkaitan dengan inti permasalahan guna mendapatkan asas-asas dan konsep tentang persoalan yang menjadi obyek penelitian. Pendekatan yang digunakan dalam penelitian ini etnometodologi. Obyek penelitian ini adalah Badan Amil Zakat Nasional di Indonesia. Hasil penelitian menunjukkan bahwa pembayaran zakat digital dalam presfektif ekonomi islam. Keterbatasan penelitian ini yaitu hanya membahas pembayaran zakat digital dalam presfektif ekonomi islam, serta sampel dan populasi yang diteliti hanya Badan Amil Zakat di Indonesia sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampe objek penelitian yang lebih luas. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan pembayaran zakat digital dalam presfektif ekonomi islam. This study aims to determine the application of digital zakat payments in the perspective of Islamic economics. library research, namely by searching, collecting, clarifying and analyzing data from various literatures related to the core of the problem in order to obtain principles and concepts about the problem that is the object of research. The approach used in this research is ethnomethodology. The object of this research is the National Amil Zakat Agency in Indonesia. The results of the study indicate that digital zakat payments are in the perspective of Islamic economics. The limitations of this study are that it only discusses digital zakat payments in an Islamic economic perspective, and the sample and population studied are only the Amil Zakat Agency in Indonesia, thus opening opportunities for new researchers with the same theme with a wider number of samples of research objects. The implications of this research are expected to be able to add to the repertoire of knowledge related to digital zakat payments in the perspective of Islamic economics.

FIRM SIZE, AND FIRM VALUE ON CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA (Survey on Bank Mandiri and Bank Mandiri Syariah Year 2014-2018) ERSI SISDIANTO; Ainul Fitri
Journal of Islamic Business and Economic Review Vol 3, No 1 (2020): January, 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.589 KB)

This study aims to determine the effect, firm size, and firm value on social responsibility coprorate. This study uses a case study approach. Object of this research is Bank Mandiri and Bank Syariah Mandiri research data derived from financial statements and Sustainability report, Bank Mandiri and Bank Syariah Mandiri in 2014-2018. SPSS 24 is used as a tool to analyze the data. The results show that firm size and firm value positive and significant impact on corporate social responsibility. Limitations of this study are only discussing how big the influence of firm size and firm value to corporate social responsibility, as well as the number of samples and the population studied only Bank Mandiri and Bank Syariah Mandiri thus opening opportunities for new researchers with the same theme. The implications of this study are expected to be able to add to their repertoire of knowledge relating to the influencefirm size, and firm value on corporate social responsibility in banking in Indonesia.

ANALYSIS OF THIRD PARTIES FUNDS AND INFLATION TO PROFITABILITY (Survey On Commercial Bank Shariah Period 2013-2018) Ainul Fitri; Ersi Sisdianto
Hunafa: Jurnal Studia Islamika Vol 17 No 1 (2020): STUDIA ISLAMIKA
Publisher : State Institute of Islamic Studies (IAIN) Palu

This study aims to determine the effect of third-party funds and inflation on the profitability of Commercial Bank Sharia. The method of analysis in this study using multiple linear regression analysis. The population in this study are the financial statements of Commercial Bank Sharia. Based on the analysis that inflation and Third Party Fund showed a significant effect on profitability.Limitations of this study are only discussing how much influence Third parties funds and inflation on the profitability of Commercial Bank Shariah, as well as the number of samples and the population studied only Commercial Bank Shariah thus opening opportunities for new researchers with the same theme. The implications of this study are expected to be able to add to their repertoire of knowledge relating to the influence Third parties funds and inflation on the profitability of Commercial Bank Sharia.

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