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All Journal Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Muhammadiyah Riau Accounting and Business Journal Journal of Economics Research and Social Sciences ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Finance and Business Digital (JFBD) Media Ekonomi Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat
Sri Wahyuni
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Sharia Maqashid Index and Its Effect on The Value of The Firm of Islamic Commercial Bank in Indonesia Sri Wahyuni; Pujiharto Pujiharto; Annisa Ilma Hartikasari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9493

Abstract

This research aimed to measure the performance of Islamic banks using the Sharia Maqashid Index approach and examine its effect on firm value. This current research used the Islamic Commercial Banks in Indonesia as its object, with an observation period of 2012-2018. The sampling method used was purposive sampling. It was done by setting certain criteria according to the purpose of the research and produced a total of 9 Islamic Commercial Banks (ICB) as the research sample. Sharia Maqashid Index measurement results showed the ICB performance ranked from the highest to the lowest were as follows: 1) Mandiri Syariah; 2) Panin Syariah; 3) BCA Syariah 4) Bank Muammalat Indonesia; 5) BRI Syariah; 6) Bukopin Syariah; 7) BNI Syariah; 8) Mega Syariah; 9) Maybank Syariah. The results of hypothesis testing indicated that the sharia maqashid index has an impact on increasing the value of Islamic Commercial Banks. The results of this research provided a significant contribution to the management of Islamic banks, Bank Indonesia, and the Islamic Financial Accounting Standards Development Board. For managers of Islamic banks, the results of this research can be used as performance evaluations so that the goals of establishing Islamic banks, one of which is the public interest, can be achieved. For Bank Indonesia, the results of this research can be used to design policies that can encourage Islamic banks to improve sharia-based performance. As for the Islamic Accounting Standards Board, it can be used to develop sharia compliance audit standards that can guarantee the application of sharia principles in Islamic bank operations.
The Effect of Firm Size and Corporate Governance Structure on Corporate Social Responsibility Disclosures Reghita Nabilla Shafira; Siti Nur Azizah; Sri Wahyuni; Hadi Pramono
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 2 (2021): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i2.2456

Abstract

The purpose of this study is to empirically prove the effect of firm size and corporate governance structure (such as board of commissioner size, institutional ownership and managerial ownership) on corporate social responsibility (CSR) disclosure. The samples in this study were the mining companies listed in the Indonesia Stock Exchange in 2017-2019 using the purposive sampling method. Based on the criteria, there were 58 samples of research data. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicated that company size, institutional ownership, and managerial ownership have no effect on CSR disclosure. Meanwhile, the size of the board of commissioners has a positive effect on CSR disclosure.
The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia Herman Felani; Sri Wahyuni; Bima Cinintya Pratama
Journal of Economics Research and Social Sciences Vol 4, No 2: August 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jerss.v4i2.8389

Abstract

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance
ANALISIS PERILAKU PETANI TERHADAP RISIKO USAHATANI SAYURAN DATARAN TINGGI: Penerapan Moscardi and de Janvry Model. Pujiharto Pujiharto; Sri Wahyuni
Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Vol 19, No 1 (2017): AGRITECH
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/agritech.v19i1.2099

Abstract

Tujuan dari penelitian ini adalah: menganalisis perilaku petani terhadap risiko usahatani sayuran dataran tinggi dengan menerapkan model Moscardi and de Janvry; mengelompokkan perilaku petani berdasarkan jenis sayuran dataran tinggi utama yang diusahakan; menganalisis faktor-faktor yang mempengaruhi perilaku petani terhadap risiko usahatani sayuran dataran tinggi. Lokasi penelitian dilakukan secara purposive di wilayah Kecamatan Batur Kabupaten Banjarnegara. Pengambilan data dilakukan melalui survey, observasi dan wawancara menggunakan kuisioner. Unit analisis adalah petani yang menanam jenis tanaman sayuran dataran tinggi utama di lokasi penelitian (kentang, kubis, tomat, dan bawang daun). Analisis data dilakukan secara deskriptif kuantitatif dengan menggunakan model matematik dari Moscardi and de Janvry. Hasil penelitian menunjukkan kontribusi terbesar input yang mempengaruhi produktivitas kentang adalah tenaga kerja; kubis adalah tenaga kerja, tomat adalah benih dan bawang daun adalah tenaga kerja. Sebagian besar petani dalam menghadapi risiko usahatani sayuran dataran tinggi menunjukkan semua petani yang menanam kentang, kubis, tomat dan bawang daun bersifat menghindari risiko (risk averter). Faktor-faktor yang mempengaruhi perilaku petani terhadap risiko usahatani sayuran dataran tinggi atau parameter K(S) keengganan terhadap risiko adalah: luas tanam, umur petani, pendidikan petani, pengalaman usahatani, jumlah tanggungan keluarga, pendapatan usahatani, tingkat serangan hama penyakit, tingkat kemiringan lahan, risiko produktivitas
ANALISIS SWOT TATANIAGA SAYURAN DATARAN TINGGI BERBASIS KELEMBAGAAN SUB TERMINAL AGRIBISNIS (STA) Pujiharto Pujiharto; Sri Wahyuni
Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Vol 17, No 1 (2015): AGRITECH
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/agritech.v17i1.1342

Abstract

Penelitian dilakukan di sentra produksi sayuran dataran tinggi meliputi tiga kabupaten yaitu Banjarnegara, Wonosobo dan Temanggung dan dua Sub Terminal Agribisnis (STA) yaitu Jakabaya dan Kejajar yang merupakan STA aktif dalam tataniaga produk sayuran dataran tinggi.Uji coba model dilokasi penelitian menunjukkan respon positif dari para pengelola STA, petani dan pedagang (pengumpul, besar, pengecer). Hasil analisis SWOT menunjukkan strategi dalam tataniaga sayuran dataran tinggi berbasis kelembagaan Sub Terminal Agribisnis (STA) adalah strategi WO (Weakness-Opportunities) yaitu menciptakan strategi yang meminimalkan kelemahan untuk memanfaatkan peluang dengan cara peningkatan dukungan informasi yang lengkap terkait dengan tataniaga sayuran dataran tinggi di STA bagi para pelaku tataniaga, perlu perbaikan fasilitas SMS Gateway sehingga berfungsi secara optimal untuk menunjang informasi sekitar harga, kapasitas produksi dan permintaan konsumen, perlu memperluas dan memperbaiki bangunan fisik STA sehingga dapat menampung seluruh produk sayuran dataran tinggi yang dipasok olehpetani, meningkatkan layanan STA menjadi 7 hari kerja dalam satu minggu dengan menambah pengelola STA yang dipekerjakan secara shift, memperbaiki kondisi lingkungan STA menjadi lebih nyaman dan bersih serta tidak bau sehingga proses transaksi antara petani dan pedagang lebih optimal
STRATEGI PEMASARAN PRODUK SAYURAN DATARAN TINGGI DI WILAYAH KECAMATAN BATUR KABUPATEN BANJARNEGARA Pujiharto Pujiharto; Sri Wahyuni
Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Vol 20, No 2 (2018): AGRITECH
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.649 KB) | DOI: 10.30595/agritech.v20i2.3987

Abstract

The purpose of this study was to: analyze vegetable marketing strategies carried out by highland vegetable farmers; and analyze what factors influence the marketing strategy implemented by highland vegetable farmers. This research includes descriptive-quantitative research. The research location was carried out purposively in the Batur Sub District of Banjarnegara District. Data retrieval is done through surveys, observations and interviews using questionnaires. The unit of analysis was the farmer who planted the main highland vegetable plants in the study area (potatoes, cabbage, carrots). Data analysis was carried out in a quantitative descriptive manner with a Likert scale on the data of mastering marketing strategies. The strategy undertaken by highland vegetable farmers in product marketing on price, product, distribution and promotion indicators is low. 
ANALISIS KINERJA KEUANGAN TERHADAP INTERNET FINANCIAL REPORTING INDEX : BANK UMUM SYARIAH DI INDONESIA (PERIODE 2015 - 2018) Dian Anjar Pratiwi; Nurshahika Agustina; Sri Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.2, September 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i2.7699

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah kinerja keuangan berpengaruh terhadap Internet Financial Reporting (IFRI) bank umum syariah di indonesia,Menggunakan empat variabel kinerja keuangan yaitu Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) dan Return On Asset (ROA).Mengambil bank syariah di seluruh kawasan Indonesia yang dijadikan sebagai sampel penelitian. Teknik analisa data dalam penelitian ini adalah analisis regresi berganda, setelah sebelumnya dilakukan analisa statistik deskriptif dan uji asumsi klasik. Penambahan variabel kontrol dalam uji regresi ini adalah dengan tujuan untuk memastikan ketahanan model. Apabila ketiga uji regresi menghasilkan hasil yang sama pada uji t dan koefisien.Jumlah keseluruhan bank syariah di Indonesia adalah 16 bank. Penelitian ini menghasilkan suatu simpulan bahwa variabel FDR, CAR, dan ROA secara signifikan mempengaruhi indeks IFR, sedangkan variabel NPF tidak dapat mempengaruhi indeks IFR. Pada penelitian ini, teori sinyal menjadi landasan dalam hubungan kinerja keuangan dan praktik IFR di Bank Umum Syariah.
PENGARUH NON PERFORMING FINANCING DAN OPERATIONAL EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah tahun 2016-2018) Wina Ayu Isnaeni; Trina Romadona; Sri Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11215

Abstract

This study aims to examine empirically the effect of Non Performing Financing (NPF) and Operational Efficiency Ratio (OER) on financial performance. Financial performance is measured using Return on Assets (ROA). The population used in this study is Islamic Commercial Banks registered with the Otoritas Jasa Keuangan. Sampling using purposive sampling method. Secondary data is in the form of annual financial reports published in 2016-2018. The data analysis technique used is multiple regression analysis. The results showed that NPF has a negative effect on financial performance while OER has a positive effect on financial performance.
Kinerja Keuangan Berbasis Shari’ate Value Added Approach: Komparasi Antara Bank Umum Sharia dan Unit Usaha Sharia di Indonesia Sri Wahyuni; Pujiharto Pujiharto
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.009 KB) | DOI: 10.30595/kompartemen.v15i2.1972

Abstract

This study aims to measure the financial performance of Islamic banking in Indonesia using Sharia Value Added Approach.  In specific, objectives of this study is comparing financial performance between Islamic banking (sharia commercial banking) and sharia busness unit that measure using shari’ate value added approach.  The object of this study is islamic banking covers Islamic Banking and Sharia Business Unit, with research period is 2010-2015. Sample selection using purposive sampling mehod. Financial performance was measued in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). The result of this study shows that financial performance of Islamic banking is healty. There are a significant difference of ROA, ROE, and NPPA between sharia commercial banking and sharia business unit that measure using income statement approach and using sharia value added statement approach. But, NPM is not. The result of this study provides a significant contribution to developing Sharia Enterprise Theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, the result of study can used to create policies related to measurement of Islamic Banking performance.Keywords: financial performance, shari’ate value added approach, Islamic banking, sharia business unit
Pengaruh Dewan Komisaris, Komisaris Independen, Dan DPS Terhadap Corporate Social Responsibility (CSR) Berdasarkan Islamic Social Reporting (ISR) Pada Bank Syariah Yang Ada Di Indonesia Tahun 2016 – 2018 Olivia Oktafiana; Merina Ditya Paramitha; Sri Wahyuni
Media Ekonomi Media Ekonomi : Vol 20 No 2 Juli 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v20i2.11221

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Dewan Komisaris, Komisaris Independen, Dan Dps Terhadap Corporate Social Responsibility Berdasarkan Islamic Social Reporting Pada Bank Syariah di Indonesia Tahun 2016 – 2018. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan syariah Indonesia tahun 2016-2018. Sampel yang digunakan dalam penelitian ini adalah sebanyak 10 perbankan syariah. Data yang digunakan diperoleh dari Laporan Keuangan per tahun perbankan syariah tahun 2016-2018. Teknis analisis yang digunakan adalah analisis regresi linier berganda, uji statistik t, uji F, uji koefiisien determinasi, dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas. Hasil penelitian ini menunjukkan bahwa variabel-variabel independen secara simultan (uji F) berpengaruh terhadap Corporate Social Responsibility, Komisaris Independen mempunyai pengaruh positif dan signifikan terhadap CSR. Sedangkan Dewan Komisaris mempunyai pengaruh negatif dan tidak signifikan terhadap CSR.
Co-Authors Ani Kusbandiyah Annisa Ilma Hartikasari Azmi Fitriati Dian Anjar Pratiwi Didi Setyono Dwi Fatmah Sari Dwi Winarni Edi Joko Setyadi Eko Haryanto Fyna Maulina Hadi Pramono Hardiyanto Wibowo Herman Felani Kartika Widyasari Lina Puji Lestari Merina Ditya Paramitha Nabila Khansa Mahira Naelati Tubastuvi Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Nurshahika Agustina Olivia Oktafiana Pratama, Bima Cinintya Pujiharto Pujiharto Reghita Nabilla Shafira Rizka Rahayu Utami Selamet Eko Budi Santoso Siti Nur Azizah Suryo Budi Santoso Tri Wiyana Basuki Trina Romadona Wina Ayu Isnaeni