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All Journal Jurnal Reviu Akuntansi dan Keuangan SALAM: Jurnal Sosial dan Budaya Syar-i Nurani: Jurnal Kajian Syariah dan Masyarakat I-Finance Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains An Nisa'a I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Al-Qardh Journal of Accounting Science Syntax Literate : Jurnal Ilmiah Indonesia International Journal of Business Economics (IJBE) Journal of Business Studies and Management Review Journal of Public and Business Accounting
Dinnul Alfian Akbar
Universitas Islam Negeri Raden Fatah Palembang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks? Dinnul Alfian Akbar; Fernando Africano; Ridandy Isrodinata
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.346 KB) | DOI: 10.22219/jrak.v11i1.16256

Abstract

This research aims to obtain empirical evidence of the effect of fraud diamond (pressure as proxied by financial stability, opportunity which is proxied by effective monitoring, rationalization which is proxied by total accruals, and proxied capability by change of directors) on financial statement fraud at Islamic Commercial Banks. The population in this study were banking companies that were on the list of Islamic Commercial Banks. Then the sample was taken using purposive sampling technique. The research used logistic regression because the dependent variable is a dummy variable. The results of this research indicate that the pressure variable has no effect on financial statement fraud. Opportunity variable has a negative effect on financial statement fraud. Then, the rationalization variable has a negative effect on financial statement fraud. And the capability variable has no effect on financial statement fraud. The results of this study are expected to be useful for companies, especially banking, as a material for consideration in preventing fraud on financial statements.  
Pengaruh Pengembangan Sumber Daya Manusia Dan Religiusitas Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Bank Unit Usaha Syariah Di Kota Palembang Menik Lestari; Dinnul Alfian Akbar; Chandra Zaky Maulana
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 8, No 1 (2021)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v8i1.19551

Abstract

This research uses quantitative research, the aim is to determine the influence of human resource development, religiosity, on employee performance with job satisfaction as an intervening variable. In this study, data was collected by distributing questionnaires to 100 employees using a purposive sampling method to determine respondents' responses to existing variables. The analysis was performed using the method of Structural Equation Modeling (SEM) based on partial least square (PLS). The results of the analysis show that human resource development has no effect on employee performance, religiosity has a positive and significant effect on employee performance. Human resource development has a positive and significant effect on job satisfaction, religiosity has a positive and significant effect on job satisfaction, and job satisfaction variables have a positive and significant effect in moderating human resource development on employee performance and religiosity on employee performance. This means that the more often human resource development is given, the higher the employee's performance and the higher the employee's religiosity, the higher the employee's performance will be and will result in job satisfaction for employees at the Sharia Business Unit Bank in Palembang City.  Keywords: Human Resources Development, Religiosity, Employee Performance, and Job Satisfaction.  AbstrakPenelitian ini menggunakan jenis penelitian kuantitatif, tujuannya yaitu untuk mengetahui besarnya pengaruh pengembangan sumber daya manusia, religiusitas, terhadap kinerja karyawan  dengan kepuasan kerja sebagai variabel intervening. Dalam penelitian ini data dikumpulkan dengan meyebarkan kuesioner terhadap 100 karyawan menggunakan metode purposive sampling untuk mengetahui tanggapan responden terhadap variabel yang ada. Analisis dilakukan dengan menggunakan metode Structural Equation Modelling (SEM) berbasis partial least square (PLS). Hasil analisis menunjukkan bahwa pengembangan sumber daya manusia tidak terdapat pengaruh terhadap kinerja karyawan, religiusitas berpengaruh positif dan signifikan terhadap kinerja karyawan. Pengembangan sumber daya manusia berpengaruh positif dan signifikan terhadap kepuasan kerja, religiusitas berpengaruh positif dan signifikan terhadap kepuasan kerja, Dan variabel kepuasan kerja berpengaruh positif dan signifikan dalam memoderasi antara pengembangan sumber daya manusia terhadap kinerja karyawan dan religiusitas terhadap kinerja karyawan. Ini berarti semakin sering pengembangan sumber daya manusia diberikan maka semakin tinggi kinerja karyawan dan semakin tinggi religiusitas karyawan maka kinerja karyawan akan semakin tinggi dan akan menghasilkan kepuasan kerja bagi karyawan pada Bank Unit Usaha Syariah di Kota Palembang.  Kata Kunci: Pengembangan Sumber Daya Manusia, Religiusitas, Kinerja Karyawan, dan Kepuasan Kerja.
KAJIAN FILSAFAT ILMU TERHADAP EKONOMI ISLAM Dinnul Alfian Akbar; Rika Lidyah
Nurani: Jurnal Kajian Syari'ah dan Masyarakat Vol 13 No 1 (2013): Nurani
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v13i1.117

Abstract

Abstrak: Islamic economics is based economy to a deity. Thesystem starts from God, intended end, and use the meanscannot be separated from the shari'ah. In addition to the basisof the deity, the Islamic economic system is also characterizedby humanity. Because of the humanitarian idea also comesfrom the Lord. The importance of establishing Islamic economicthought based, two arguments, first, the theological argument.Second, empirical philosophical arguments and factual.ملخص:ویستند الاقتصاد الاسلامي الاقتصاد إلى ألوھیة .بدء تشغیل النظام من لله،ویقصد لله نھایة، واستخدام وسائل لا یمكن فصلھا عن الشریعة الإسلامیة .بالإضافةإلى أساس للألوھیة، ویتمیز أیضا النظام الاقتصادي الإسلامي من قبل الإنسانیة .لأنالفكرة الإنسانیة یأتي أیضا من لله .ورأى أھمیة وضع الاقتصادي الإسلامي یستند،حجتان، الأولى، وحجة لاھوتیة .الثانیة، والحجج الفلسفیة التجریبیة والواقعیة.Kata Kunci: ekonomi islam, ekonomi sosialis, kepemilikan
DOES MANAGEMENT OF PRODUCTIVE ZAKAT AFFECT ON MUSTAHIQ EMPOWERMENT IN BAZNAS SOUTH SUMATRA? Romadona Adawiyah; Dinnul Alfian Akbar; Fernando Africano
Nurani: Jurnal Kajian Syari'ah dan Masyarakat Vol 20 No 1 (2020): Nurani
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v20i1.5417

Abstract

This research aims to discover the influence of management of productive zakat on the mustahiq in the BAZNAS South Sumatra province, Indonesia. Data collection method used in this research utilized questionnaire in likert scale. Wherein all of 30 residents (population) are being used as sample (census technique). The F test, t test and the coefficient determinan (R2) showed that management of productive zakat has a positive and significant impact on mustahiq empowerment in (BAZNAS) south sumatra province Keyword: the management of productive zakat, empowerment of mustahiq.
CONDITIONAL CONSERVATISM SEBAGAI MEDIASI ANTARA LEVERAGE DAN INSTITUTIONAL OWNERSHIPA TERHADAP NILAI PERUSAHAAN Dinnul Alfian Akbar
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.v5i2.4908

Abstract

This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through conditional conservatism as an intervening variable on company value in 2010 - 2017 in Indonesia stock exchange. The results concluded that the conditional conservatism variable cannot mediate the effect of leverage on firm value. In addition there is a direct effect between leverage and Institutional Ownerships on company value
Adakah Peran Kebijakan Dividen diantara Asimetri Informasi, Kinerja Keuangan terhadap Nilai Perusahaan? Nurfala Safitri; M Fachry Zaiman; Ardani Ardani; Dinnul Alfian Akbar
Intelektualita Vol 10 No 1 (2021): Jurnal Intelektualita: Keislaman, Sosial dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v10i1.8604

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh asimteri informasi dan kinerja keuangan terhadap nilai perusahaan dengan kebijkan dividen sebagai variable intervening. Saat hendak berinvestasi, calon investor akan mencari informasi untuk mengambil keputusan investasi di pasar modal, seperti kinerja keuangan dan kebijakan dividen yang kesemuanya terangkum dalam laporan keuangan. Hal ini membuat perusahaan berupaya semaksimal mungkin untuk melakukan pelanggaran kode etik, seperti contoh kasus PT Garuda Indonesia (GIAA) yang berimplikasi pada penurunan nilai perusahaan. Jumlah sampel dalam penelitian ini adalah sebanyak adalah sebanyak 9 perusahaan melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa asimetri informasi secara parsial tidak berpengaruh terhadap kebijakan dividen, besarnya pengaruh Asimteri Informasi terhadap kebijakan dividen = -0.162 atau -16,2% dengan angka signifikansi 0.137> α = 0.05. kinerja keuangan berpengaruh terhadap kebijakan dividen, Besarnya pengaruh Debt Covenant terhadap Kebijakan Dividen = 0.354 atau 35.4% dengan angka signifikansi 0. 002 < α = 0.05. Asimteri Informasi terhadap Nilai Perusahaan = 0.009 atau 0.09% dengan angka signifikansi 0.906 > α = 0.05 sehingga asimetri informasi tidak berpengaruh terhadap nilai perusahaan, sedangkan kinerja keuangan dan kebijakan dividen berpengaruh terhadap nilai perusahaan. Besarnya pengaruh kinerja keuangan terhadap Nilai Perusahaan = 0.677 atau 67.7% dengan angka signifikansi 0.000 < α = 0.05 dan Berdasarkan strategi kausal step, diperoleh hasil bahwa kebijakan dividen mengintervensi asimetri informasi dan nilai perusahaan secara penuh, sedangkan kebijakan deviden dapat mengintervensi kinerja keuangan dengan nilai perusahaan baik secara langsung maupun tidak langsung sehingga disebut mediasi parsial.
Analisis Pengaruh Financial Literacy, Asymmetry Information terhadap Keputusan Investasi di Pasar Modal Syariah dengan Investasi Etis Sebagai Variabel Intervening Sidra Muntaha Irawan; Dinnul Alfian Akbar; Rinol Sumantri
Intelektualita Vol 10 No 2 (2021): Jurnal Intelektualita: Keislaman, Sosial, dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v10i1.8909

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh financial literacy, asymmetry information dan investasi etis dalam mengambil keputusan investasi bagi para investor individu di Kota Palembang pada tahun 2020. Penelitian ini bersifat kausal menggunakan data primer 70 responden dengan teknik purposive sampling. Data hasil penelitian dianalisis dengan menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Penelitian ini menyimpulkan bahwa financial literacy berpengaruh terhadap investasi etis, asymmetry information berpengaruh terhadap investasi etis, financial literacy tidak berpengaruh terhadap keputusan investasi, asymmetry information berpengaruh terhadap keputusan investasi, investasi etis berpengaruh terhadap keputusan investasi, dan investasi etis berpengaruh memediasi antara financial literacy terhadap keputusan investasi dan asymmetry information terhadap keputusan investasi.
Konflik Peran Ganda Karyawan Wanita dan Stres Kerja Dinnul Alfian Akbar
An Nisa'a Vol 12 No 1 (2017): An Nisa'a
Publisher : Pusat Studi Gender dan Anak Universitas Islam Negeri Raden fatah palembang

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

Abstract

The participation of women at this time rather than just demanding equal rights but also expresses its function has the meaning for the development of society Indonesia. conflict of dual role is the simultaneous occurrence of two or more role allotment, which is the fulfillment of a role that will give rise to difficulties in fulfilling the role of the other. Work-family conflict has two components, namely family affairs interfere with work, work-family conflict can arise due to the Affairs of the jobs came family. Conflicts arising as a result of household chores and all the consequences disrupt the performance of the functions of the employment of mothers in the workplace. An adaptive response, linked by characteristics and individual psychology or process which is a consecuetion of any external action, situation or event that puts the demands of special psychological and or physical person. The results of the work can be accomplished by a person or group of people in an organization in accordance with the authority and responsibility of their respective efforts in order to achieve the objectives of the Organization in question legally, does not violate the law and in accordance with morals or ethics. Double role conflict can have an impact on work stress, this shows the higher conflict dual role female employees, then the greater the also stress their work. The impact of the conflict on performance of dual role female employees indicating higher role conflict the women, then the lower the performance of them. Work stress is also impacting on the performance of female employees have, i.e. show the higher the stress of work, then the lower the pulakinerja female employees
BAURAN PEMASARAN JASA TERHADAP LOYALITAS NASABAH (STUDI KASUS DI PT. BANK BNI SYARIAH CABANG PALEMBANG) DINNUL ALFIAN AKBAR
I-ECONOMICS: A Research Journal on Islamic Economics Vol 2 No 1 (2016): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

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Abstract

The aim of this research is to know the relationship service marketing mix has influence to customer loyalty saving in PT. Bank BNI Syariah Palembang branch and to know which service marketing mix variable that dominant influence to customer loyalty saving in PT. Bank BNI Syariah Palembang branch. The population in this research is the customers who have saving account in PT. Bank BNI Syariah. Based on the population that are 31.794 customers with customers characteristic who have saving account in PT. Bank BNI Syariah more than one year. Sampling technique using incidental sampling that are 100 samples with multiple linear regression analysis. Finally the result of this research showed that service marketing mix (product (X1), price (X2), place (X3), promotion (X4), people (X5), physical evidence (X6), and process (X7)). ) Simultaneously have positive significant influence to customer loyalty saving in PT. Bank BNI Syariah Palembang branch. Product variable is the dominant variable which influence customer loyalty saving in PT. Bank BNI Syariah Palembang branch.Key word: service marketing mix, product, price, place, promotion, people, physical evidence, process, and customer loyalty.
INFLASI, GROSS DOMESCTIC PRODUCT (GDP), CAPITAL ADEQUACY RATIO (CAR), DAN FINANCE TO DEPOSIT RATIO (FDR) TERHADAP NON PERFORMING FINANCING (NPF) PADA BANK UMUM SYARIAH DI INDONESIA DINNUL ALFIAN AKBAR
I-ECONOMICS: A Research Journal on Islamic Economics Vol 2 No 2 (2016): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

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Abstract

When bank distributes its finance, the bank will always face credit risk. Credit risks arise if the bank could not get back from the principal of the loan installment that it provided. In this case, the level of problem loans can be demonstrated by the ratio of Non Performing Financing (NPF) in Islamic banks. The lower the NPF ratio, the better the condition of the bank, because the level of problematic financing is low.This study aimed to find out how the effect of inflation, Gross Domestic Product (GDP), Capital Adequacy Ratio (CAR), and Finance to Deposit Ratio (FDR) against Non Performing Financing (NPF) on Islamic Banks in Indonesia in the study period, from 2010 until 2014. the population used in this study were 12 Islamic banks registered in Indonesian banks by taking five samples of Islamic banks. The sampling method is using purposive sampling method. To explain the influence of these variables, the data obtained in this study were analyzed by using multiple linear regression model.The results of research by t test showed that the variables Gross Domesctic Product (GDP), Capital Adequacy Ratio (CAR), and Finance to Deposit Ratio (FDR) effect on Non Performing Financing (NPF), while variable which does not affect the Non Performing Financing (NPF) is inflation. Four variables influence simultaneously against Non Performing Financing (NPF).Kata kunci: Inflasi, Gross Domestic Product (GDP), Capital Adequacy Ratio (CAR), Finance to Deposit Ratio (FDR), dan Non Performing Financing (NPF)
Co-Authors Africano, Fernando Ardani Ardani Chandra Zaky Maulana Cholidi Cholidi Indah Rianti Kamalia Sani Lidia Desiana M Fachry Zaiman M. Rifky Ramadhon Alfaridzie Menik Lestari Nurfala Safitri Rachmiya Saputri Ridandy Isrodinata Rika Lidyah Rinol Sumantri Rohmatun Hasanah Romadona Adawiyah Romadona Adawiyah Sidra Muntaha Irawan Sri Delasmi Jayanti Sri Merzarani