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All Journal INVENTORY: JURNAL AKUNTANSI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Al Maal: Journal of Islamic Economics and Banking Accounting Global Journal Jurnal Abdi Insani Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Penamas: Journal of Community Service Jurnal Ekonomi, Manajemen, Akuntansi ISLAMIC ACCOUNTING JOURNAL

Saiful Anwar

IAIN Salatiga

Author-ID : 2689740

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh CAR, NPF, DER terhadap Pembiayaan Murabahah dengan DPK sebagai Variabel Moderating Agust Setiawan; Saiful Anwar
Al Maal: Journal of Islamic Economics and Banking Vol 3, No 2 (2022)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v3i2.5166

This research is motivated by the development of murabahah financing which has increased during the Covid-19 pandemic. The purpose of this study was to determine the effect of CAR, NPF and DER on Murabahah Financing with TPF as a Moderating Variable. This research uses quantitative research using multiple linear regression analysis. The data used is secondary data, with the population of Islamic Commercial Banks in Indonesia in 2015-2020.The sampling technique used purposive sampling, and obtained a sample of 11 Islamic Commercial Banks that meet the criteria. The analytical tool used is Eviews 9. The results showed the results of the t test that CAR had a significant positive effect on Murabahah Financing, NPF and DER had no effect on Murabahah Financing.The results of the MRA test show that TPF is able to moderate the effect of CAR, NPF on Murabahah Financing, while TPF is not able to moderate the effect of DER on Murabahah Financing.

Faktor - Faktor Yang Mempengaruhi Belanja Daerah Kabupaten Kota Di Provinsi Jawa Barat Fifi Amylia; Ahmad Ulinnuha; Nafisatul Khif Dhiah; Anjani Mutiara Azkia; Saiful Anwar
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

This research aims to analyze region's native income (pad), results-sharing funds (DBH), and population (jp) of regional spending (db) districts (west Java). The population of this research is eight counties. The sample used in this study is the use of the random sampling method. The data analysis technique by using the regression analysis of the panel. Based on analysis already done, it may be concluded that partial original-income (pad) and outsource funds (DBH) have a negative and insignificant impact on area spending, while the number of people (jp) has a positive and significant impact on local spending. Simultaneously, DBH, jp has a significant impact on regional spending. The study provides implications specifically to the county/provincial governments of west Java to increase quality and resources such as natural resources and human resources that are expected to boost local reception and cut down on the central government's transfer fund.

Implementasi Kebijakan Pengelolaan Dana Desa: Zaltman’s Metaphor Elicitation Technique Saiful Anwar
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The research objective is to investigate the suitability of village fund management policies with regulations in Indonesia. The study uses a qualitative approach with the Zaltman’s Metaphor Elicitation Technique (ZMAT) method. The data used are 2 fiscal years 2017-2018 in 5 villages in Semarang Regency. Village selection uses purposive sampling technique based on village economic growth. Based on the consensus map and the higher order construct the management of village funds sourced from the state budget is still inconsistent with regulations. RKPDes and APBDes planning are still far from the timeline provided by the regulation. The first stage disbursement process is not in accordance with regulations because of the existence of SiLPA. The financial statement information provided is not reliable because there is a difference between disbursement and realization. However, the village government continues to maintain accountability by disclosing village government financial reports. The ZMAT method which involved five villages with 25 informants and investigated the implementation of policies with regulations became the novelty of this study. This finding can be used as a regulatory evaluation tool by stakeholders in Indonesia. Keywords: Village Fund, APBN, ZMAT.

Pengaruh Intellectual Capital, Tax Avoidance dan Leverage Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Nihayatul Qurrotulaini; Saiful Anwar
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Vol 3 No 5 (2021): JIMMBA
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v3i5.925

Intellectual capital, tax avoidance and leverage toward the company value with profitability as the variable of Intervening. This research uses quantitative research method with the use of doubled linear regrecy analysis and route analysis as a method of data analysis. This research uses secondary data of data panel on manufacture food and beverages company during period of 2014-2019. The method of sample taking used is purposive sampling. The sample in this research is 10 companies. The result of research shows that partially, the independent variable does not affect on dependent variable with coeficient value bigger than significancy level. Meanwhile, for the variable of Intervening, the value of the Counted-T from Intellectual Capital and Tax Avoidance variables shows bigger number than the Table-T. Thus occured an indirect relation between intellectual capital dan tax avoidance variables towards company value.

Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening Ahmad Ulil Albab Al Umar; Yusvita Nena Arinta; Saiful Anwar; Anava Salsa Nur Savitri; Muhammad Ali Faisal
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock pricesKeyword : Profitability, Capital Structure, Stock Price

MAMPUKAH NON PERFORMING FINANCING MEMODERASI CAR, PSR, ZPR TERHADAP PROFITABILITY BANK UMUM SYARIAH? Rizki Galih Kuncoro; Saiful Anwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.53

Tujuan penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Profit Sharing Ratio (PSR), dan Zakat Performing Ratio (ZPR) terhadap Profitability (ROA) dengan Non Performing Financing (NPF) sebagai variabel Moderating pada Bank Umum Syariah. Sampel yang dipakai dalam penelitian ini sejumlah 7 bank dengan teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa CAR berpengaruh positif terhadap Profitability. Sedangkan PSR, dan ZPR tidak berpengaruh terhadap Profitability. Serta NPF dapat memoderasi pengaruh CAR terhadap Profitability, tetapi tidak dapat memoderasi pengaruh PSR dan ZPR terhadap Profitability.

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, OPERATIONAL EFFICIENCY RATIO, DAN PROFIT SHARING RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Muhamat Iqbal; Saiful Anwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.69

The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (OER), and Profit Sharing Ratio (PSR) on Financial Performance in Islamic Commercial Bank. The sample used in this study was nine banks, with the sampling technique using purposive sampling. The analytical methode used is multiple linear regressien with Eviews application tools. The result shows that CAR has no effect on ROA, NPF has a significant negative effect on ROA, FDR has no effcet on ROA, OER has a significant negative effect on ROA, and PSR has no effect on ROA. Simultaneously CAR, NPF, FDR, OER, and PSR affect ROA

Development of Islamic Financial Literacy Media for I-Generation (Internet Generation) as an Effort to Build a Sharia Economic Society Saiful Anwar
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i1.260

This study aims to design the Islamic financial literacy media, implement the Islamic financial literacy media and evaluate the effectiveness of Islamic financial literacy media for i-generation. The research methods and techniques used are Research and Development (R&D), action research, and experimental research. Research and Development Research is used to develop and validate Islamic financial literacy products. Action Research and Experimental Research are used to observe the effectiveness of the implementation of financial literacy learning models. The object of this service is the madrasa aliyah students in Surakarta Karisidenan. The results of the need assessment found that the Islamic financial literacy media that is right for i-generation is an interactive Android-based e-book. This media can increase sharia financial literacy because the internet and android are very familiar and user friendly for i-generation. This research contribution in addition to providing interactive e-books is to form a Sharia Financial Smart Generation community for i-generation. This community can be used as a means of grounding Islamic finance from an early age to realize Indonesia as the center of the world Islamic economy. Other findings from the study found that i-generation was also interested in videograms or memes as a medium for obtaining information so that the media needed to be considered also as media literacy in the digital age.

ANALISA HASIL AUDIT PEMERINTAH TERHADAP TINGKAT KORUPSI PEMERINTAHAN PROVINSI JAWA TENGAH Ahmad Ulil Albab; Anava Salsa Nur savitri; Saiful Anwar
Accounting Global Journal Vol 3, No 2 (2019): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v3i2.3587

This research aims to analyze the influence of goverment auditing results such as audit opinion, audit finding, audit retrification on the level of corruption in Central Java Province. This research uses purposive sampling and the research uses secondary data from audit results of State audit board of indonesia (BPK-RI) and data total corruption from Komisi Pemberantasan Korupsi (KPK) and Indonesian Corruption Watch (ICW). The population in this study is all districts and cities in central Java Province.The results of this study showed that audit opinion has negative effect on corruptin level, and that partials audit finding has negative effect and significant on corruption level and audit retrification has positive effect and sifnificant on corruptin level. Simultaneously, these variables have significant influence on corruption level.

EVALUASI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH DESA KALIKURMO KECAMATAN BRINGIN KABUPATEN SEMARANG PERIODE 2016-2018 Ichda Apriliani Lutfi; Della Eka Safitri; Mega Rukmanawati; Saiful Anwar; Nur Kabib
Jurnal Abdi Insani Vol 7 No 1 (2020): Jurnal Abdi Insani Universitas Mataram
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v7i1.309

Kegiatan penelitian dan pengabdian kepada masyarakat ini bertujuan untuk menganalisis kinerja pemerintah desa Kalikurmo tahun 2016-2018. Hasil kajian ini menjadi dasar untuk melakukan evaluasi demi terciptanya peningkatan efektifitas dan efisiensi kinerja perangkat desa dalam hal pelayanan kepada masyarakat. Metode yang digunakan pada kegiatan ini adalah metode deskriptif kualitatif menggunakan rasio efektivitas dan efisiensi untuk mengukur kinerja pemerintah desa Kalikurmo. Data primer diperoleh melalui observasi. Data penunjang diperoleh dari Laporan Realisasi Anggaran pemerintah desa Kalikurmo. Hasil kegiatan menunjukkan bahwa rasio efektivitas anggaran pendapatan tahun 2016-2018 kinerja pemerintah desa Kalikurmo Kecamatan Bringin Kabupaten Semarang sangat efektif dengan prosentase 100%. Sedangkan untuk rasio efisiensi anggaran belanja tahun 2016-2018 pemerintah desa Kalikurmo Kecamatan Bringin Kabupaten Semarang dinilai kurang efisien dengan kisaran 90%-100%. Hal ini disebabkan pemerintah desa Kalikurmo terlalu boros dalam menggunakan anggaran belanja desa. Berdasarkan hal tersebut, disimpulkan sebuah rekomendasi untuk melakukan penghematan anggaran belanja dalam rangka meningkatkan efisiensi pembelanjaan dana desa.

Co-Authors Agust Setiawan Ahmad Ulil Albab Ahmad Ulinnuha Albab Al Umar, Ahmad Ulil Anava Salsa Nur Savitri Anjani Mutiara Azkia Della Eka Safitri Fajaryant Aprilianto Fifi Amylia Ichda Apriliani Lutfi Mega Rukmanawati Muhamat Iqbal Muhammad Ali Faisal Nafisatul Khif Dhiah Nailis Safaah Nihayatul Qurrotulaini Nur Kabib Rekno Sawiji Lestari Rizki Galih Kuncoro Yusvita Nena Arinta Zulfia Syani

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