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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual INVENTORY: JURNAL AKUNTANSI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL AKUNTANSI Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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AKUNTABILITAS MASJID JAMI BAITUL MUSLIMIN DEWI ASMASARI, WANITA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the Accountability of the Masjid Jami Baitul Muslimin. The research method used is the pheno menological approach. This study intends to find out the transparency and financial accountability of mosques managed by mosque administrators. The data in this study were obtained through direct interviews with informants directly related to the object of research, the Masjid Jami Baitul Muslimin. The results of this study indicate that the financial statements of the Masjid Jami Baitul Muslimin are still relatively simple in the form of recording cash in and cash out. This is a form of accountability or accountability and transparency of mosque finances. Analysis of sharia enterprise theory on the accountability of the Masjid Jami Baitul Muslimin has an understanding that the aspects of Habbluminallah or vertical accountability can be seen from the value of sincerity. In the aspect of Habluminannas or horizontal accountability seen from the value of education, economics, and the value of mutual cooperation. In the aspect of Habluminalaq seen from the value of cleanliness. Keywords: Accountability; Mosque; Shariah Enterprise Theory
PENGARUH COST OF LOANABLE FUND, OVERHEAD COST DAN RISK FACTOR TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA (PERIODE 20013 - 2017) ANDRIYANA, ERFA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aimed to examine the effect ofcost of loanable fund, overhead cost and risk factor to murabaha margin on islamic bank in Indonesia. The sample in this study consisting of 13 Islamic Commercial Bank registered in Indonesia islamic banking statistics from 2013 to 2017. This type of research is quantitative study with multiple linear regression analysis models that are processed using SPSS 23. The results of this study that Cost of Loanable Fund (COLF) has a negative effect on murabaha margins, Overhead Cost (OC) has a positive effect on murabaha margins, and Risk Factor (RF) has no effect on murabaha margins.
FAKTOR-FAKTOR YANG MEMENGARUHI PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI INDONESIA PUTRI, SILVIA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the effect of the quality of implementing GCG, size bank, distribution of murabahah financing, liquidity and profitability on non performing financing. The research sample is 10 Sharia Commercial Banks (BUS) registered at Bank Indonesia. This studies use multiple regression analysis. The result showed that the quality of implementing GCG in this study has a positive effect on non performing financing. However, size bank, distribution of murabahah financing, liquidity and profitability has no effect on non performing financing.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS PADA SEKTOR PERUSAHAAN JASA INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI DI BURSA EFEK INDONESIA PERIODE Damayanti, Novita Dwi; Kusumaningtias, Rohmawati
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to provide empirical evidence related to the effect of corporate governance mechanisms on financial distress in 2015-2017. The research sample consisted of 129 infrastructure, utilities and transportation companies. The data analysis technique used in this study is multiple regression analysis. Hypothesis test results indicate that the independent director and audit committee have a positive effect on financial distress. Meanwhile, institutional ownership, managerial ownership and independent commissioners have no effect on financial distress.
Reformasi Gereja; Pemeliharaan Legitimasi Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 7, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n1.p85-90

Abstract

Pengaruh Struktur Aktiva, Profitabilitas, Kebijakan Dividen Terhadap Struktur Modal Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2005-2009 Puspita, Gita Cahya; Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p76-91

Abstract

AbstractBanking capital structure has an important role in running a business to run the operations. Given the many factors that affect the company's capital structure research will examine the influence of asset structure, profitability and dividend policy on capital structure in corporate banking. The purpose of this study is to investigate and examine the effect of asset structure, profitability, dividend policy and capital structure of banks listed on the Indonesia Stock Exchange (BEI) in the period 2005 to 2009. The samples used were 7 banking company, where the method used was purposive sampling. Analysis of test data using multiple linear regression. The results indicate that simultaneously asset structure, profitability and dividend policy affects capital structure. While partially variables that affect the capital structure is the structure of assets and profitability, while the partial dividend policy variables do not affect the capital structure.
Efektivitas Inklusi Keuangan Syariah dalam Meningkatkan Pemberdayaan UMKM (Studi Pada BMT Dasa Tambakboyo) Novia Yusfiyanti Laili; Rohmawati Kusumaningtias
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.574 KB) | DOI: 10.29040/jiei.v6i3.1204

Abstract

This study aims to determine the effectiveness of Islamic financial inclusion in Baitul Maal Wat Tamwil Dana Usaha Syariah Tambakboyo (BMT Dasa) in increasing the empowerment of MSMEs. The research method used is qualitative with a phenomenological approach. The results of this study indicate that BMT has implemented Islamic financial inclusion well. Social capital plays a role in the implementation of financial inclusion. Social capital in the form of value and trust, human capital, financial capital and physical capital. BMT has provided many facilities so that MSMEs can obtain funding and can be used to develop businesses and improve the economy as a whole. Supervision conducted by BMT Dasa has also been carried out well, but BMT does not provide training for its customers. Though the training is very important for customers, especially MSMEs.
PENGARUH CORPORATE GOVERNANCE TERHADAP ISLAMICITY PERFORMANCE INDEX PADA PERBANKAN SYARIAH DI INDONESIA Atika Maulydina Damayanti Soedibyo; Rohmawati Kusumaningtias
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 6, No 2 (2020): DESEMBER 2020
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v6i2.2622

Abstract

Penelitian ini menguji pengaruh corporate governance terhadap Islamicity performance index. Corporate governance dalam penelitian ini menggunakan peringkat komposit corporate governance. Islamicity performance index menggunakan profit sharing ratio, zakat performance ratio, equitable distribution ratio, dan Islamic income dalam lima tahun. Sampel penelitian ini terdiri dari 20 perbankan syariah (terdiri dari 100 data) yang terdaftar di Otoritas Jasa Keuangan, menggunakan teknik purposive sampling. Hasil dari penelitian ini menunjukkan bahwa corporate governance tidak berpengaruh terhadap profit sharing ratio, equitable distribution ratio, dan Islamic income. Sementara itu corporate governance berpengaruh terhadap zakat performance ratio.
PENGARUH DOW JONES ISLAMIC MARKET INDEX DAN DAMPAK MAKROEKONOMI TERHADAP INDEKS SAHAM SYARIAH INDONESIA Shanfariza Nevada; Rohmawati Kusumaningtias
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 6, No 2 (2020): DESEMBER 2020
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v6i2.2453

Abstract

This research aims to to identify the effect of the Dow Jones Islamic Market Index and the macroeconomic impact (global commodity prices of palm oil, coal, gold and nickel) on the Indonesian Sharia Stock Index. This study uses secondary data in the form of the movement of the Dow Jones Islamic Asia Pacific Index (DJIAP), the Indonesian Sharia Stock Index and global commodity prices (palm oil, coal, gold and nickel) for the period 2014-2019 with a total of 61 samples. Through SPSS statistical data analysis, it shows that partially the price of palm oil and gold commodities has a significant effect on the Indonesian Syariah Stock Index. And partially DJIAP, coal commodity prices and nickel commodity prices do not affect the Indonesian Syariah Stock Index. Whereas the Dow Jones Islamic Market Index simultaneously and the macroeconomic impact affect the Indonesian Sharia Stock Index.
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA BANK UMUM SYARIAH Putri Asmiati Cahya; Rohmawati Kusumaningtias
JURNAL AKUNTANSI Volume 15, Nomor 2, Juli - Desember 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

Penelitian ini bermaksud untuk menguji pengaruh Islamic Corporate Governance (ICG) dan Intellectual Capital (IC) pada Kinerja Bank Umum Syariah (BUS) yang diukur dengan Maqashid Shariah Index (MSI). Populasi yang digunakan yaitu Bank Umum Syariah yang terdaftar di Bank Indonesia pada periode 2014-2018. Pengambilan sampel memakai metode purposive sampling. Sampel penelitian yaitu 12 Bank Umum Syariah yang terdaftar di Bank Indonesia pada periode 2014-2018. Penelitian ini memakai pendekatan kuantitatif dengan memanfaatkan sumber data sekunder. Teknik analisis yang dipakai yaitu analisis regresi linier berganda dengan memanfaatkan program IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa Islamic Corporate Governance secara parsial tidak mampu memengaruhi kinerja Maqashid Shariah Index. Sementara itu, Intellectual Capital secara parsial mampu memengaruhi secara positif dan signifikan pada kinerja Maqashid Shariah Index. Secara simultan, hasilnya menunjukkan bahwa ICG dan IC berpengaruh pada Maqashid Shariah Index. Pada hasil tersebut, ICG berpengaruh negatif dan IC berpengaruh positif terhadap kinerja Maqashid Shariah Index.
Co-Authors Alia Ariesanti Ambar Kusumaningsih ANDRIYANA, ERFA ASMARANI, MARLIA ASTI SALAMAH, SILKA Atika Maulydina Damayanti Soedibyo Bella Apryani Pujayanti Cantika Sari Siregar Damayanti, Novita Dwi Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin DEWI ASMASARI, WANITA Dian Anita Nuswantara EKA PUTRA, FAISHAL Fira Kartika Ningtyas Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hariyati Hariyati Hariyati Herbekti Riyandhono Julietta Fairuzar Awrasya Khoirul Wakhid Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Mariana Marsha Cantika Mei Ruli Ninin Hilmawati Neilly Alfiatur Rohmah Novia Yusfiyanti Laili Novita Sari Nuril Firdaus Putri Asmiati Cahya PUTRI, SILVIA Redianto Putra Rediyanto Putra Rendra Arief Hidayat Safira Amelia Santoso Salvany Maulida Rahma Hafsah Shanfariza Nevada Siti Aisyah SUHADI, ARINNA Sylvia . Yolandha Dewi Rosestino