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All Journal Jurnal Samudra Ekonomi dan Bisnis Amwaluna Jurnal Ekonomi dan Keuangan Syariah JIHBIZ :Global Journal of Islamic Banking and Finance. Jurnal Investasi Islam Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Share: Jurnal Ekonomi dan Keuangan Islam JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh Jurnal Ekonomi Regional Unimal Mutanaqishah: Journal of Islamic Banking Journal of Accounting Research, Organization and Economics (JAROE) EKOBIS SYARIAH Proceedings of Femfest International Conference on Economics, Management, and Business JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan

Ana Fitria

Universitas Islam Negeri Ar-Raniry Banda Aceh

Author-ID : 3524907

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

Published : 16 Documents Claim Missing Document

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Faktor Pendorong Penggunaan Derivatif: Studi dari Indonesia Ana Fitria
Jurnal Samudra Ekonomi dan Bisnis Vol 9 No 1 (2018)
Publisher : Universitas Samudra

Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, leverage, likuiditas, ukuran dewan, dewan komisaris independen, dan komite audit mengenai penggunaan derivatif pada perusahaan sektor logam dan turunannya yang terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2012 -2014. Penelitian kuantitatif ini menggunakan metode purposive sampling dan menggunakan pendekatan deduktif. Ada 39 perusahaan yang diamati yang masing-masing menghasilkan laporan tahunan dan laporan keuangan yang telah diaudit dari tahun 2012 sampai 2014. Model analisis regresi logistik ordinal digunakan untuk menguji hipotesis, dan data diolah menggunakan bantuan program SPSS Versi 19. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan, leverage dan komite audit yang berpengaruh signifikan terhadap penggunaan derivatif pada tingkat signifikansi yang berbeda. Tiga variabel independen lainnya tidak berpengaruh signifikan terhadap determinan penggunaan derivatif.

PENGARUH RASIO KINERJA KEUANGAN TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2009-2018 Ulfa Noviana; Israk Ahmadsyah; Ana Fitria
Jurnal Ekonomi & Perbankan Syariah Vol 1, No 1, Mei (2021): JEIPS: Jurnal Ekonomi Islam & Perbankan Syariah
Publisher : Prodi Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh

ROA ratio is a ratio that measures a bank's ability to generate overall profits. ROA high and low depends on the management of the company's assets by management. The higher the ROA the more efficient the company's operations and rather, the lower ROA can be caused by several factors that influence it, one of which is the company's internal factors. This study aims to see the effect of Capital Adequacy Ratio (CAR), Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Return On Assets (ROA). The method used is quantitative with the sample in this study were 5 Islamic commercial banks in Indonesia. Research that uses a combined panel data regression model from time series and cross section data with the chosen approach is the Fixed Effect Model (FEM). Data processing using the Eviews 9 program. The results of the research that have been conducted show that simultaneously the CAR, NPF and FDR variables affect the ROA of Islamic Commercial Banks. Partially the CAR and FDR variables have no significant effect on ROA and NPF have a negative and significant effect on ROA. The coefficient of determination (R2) is 0.515 which indicates that the effect of the independent variables (CAR, NPF and FDR) on ROA is 51.5% while the remaining 48.5% is due to other factors outside the panel data regression model studied. For the Islamic Commercial Banks in Indonesia, they are able to optimize available capital to the maximum in order to increase bank profitability, reduce the NPF ratio in non-performing financing and increase FDR in channeling funds effectively so that the resulting profitability will be maximized.Keywords: ROA, CAR, NPF, FDR and Islamic Bank.

PENGARUH SOSIALISASI DAN PENGETAHUAN TERHADAP MINAT INVESTASI DI PASAR MODAL SYARIAH (Studi Pada Mahasiswa di Banda Aceh) Zahra Zulchayra; Azharsyah Ibrahim; Ana Fitria
Jihbiz: Global Journal of Islamic Banking and Finance. Vol 2, No 2 (2020)
Publisher : Prodi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v2i2.8645

Pasar modal merupakan salah satu sarana investasi untuk semua kalangan, tidak terkecuali mahasiswa. Minat berinvestasi mahasiswa dipengaruhi beberapa faktor seperti sosialisasi dan pengetahuan. Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi dan pengetahuan terhadap minat investasi mahasiswa di pasar modal syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) Sosialisasi berpengaruh terhadap minat berinvestasi mahasiswa Banda Aceh (2) Pengetahuan berpengaruh terhadap minat berinvestasi mahasiswa Banda Aceh (3) Secara simultan keduanya berpengaruh terhadap minat berinvestasi mahasiswa di Banda Aceh. Hasil penelitian ini diharapkan dapat menjadi referensi bagi pemangku kepentingan di dunia pasar modal untuk meningkatkan sosialisasi dan literasi dalam menarik minat investor yang berasal dari kalangan mahasiswa.

Student Investor’s Attentiveness In Islamic Stocks Ana Fitria; Teuku Syifa Fadrizha Nanda; Dhea Purnama Nurman
Jurnal Investasi Islam Vol 6 No 1 (2021): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v6i1.2968

The stock market is a meeting place for investors and go public companies, one of parties included in investors is student of faculty of economics and business that is expected to become an expert in the stock market. Student investor’s attentiveness is influenced by several factors such as the return perception and financial literacy. This study employs a quantitative associative approach while a set of questionnaire were asked to students of Faculty of Islamic Economics and Business, UIN Ar-Raniry Banda Aceh. Using multiple linear regression analysis, it showed that both return perception and financial literacy affect investment attentiveness. However, both independent variables only contribute 29% to affect dependent variable; there are other variables affect the investment attentiveness which were not included in this study. Either adding more variables or using different type of research method is suggested for further study.

REMUNERATION JUSTICE IN ISLAMIC HIGHER EDUCATION: A STAKEHOLDER PERSPECTIVE Azharsyah Ibrahim; Abdul Jalil Salam; Syahminan Syahminan; Ana Fitria
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 2 (2020)
Publisher : Univeristas Islam Bandung

This study generally intends to analyze perception of remuneration justice from the perspectives of stakeholders in Indonesian Public Islamic Universities (PTKIN) that have acquired BLU status. Specifically, this study aims to measure the level of distributive and procedural justice on the implementation of remuneration at selected PTKIN. The respondents of this study are the beneficiaries and remuneration policy makers from 11 PTKIN that have implemented and paid the remuneration at the time of the study. Additional data are obtained from interviews with nine policy makers from the selected PTKIN. The data are analyzed using descriptive percentages method. The results show that in general the implementation of remuneration at the selected PTKIN in included within “fair” category as perceived by the stakeholders. Partially, respondents perceive procedural justice as "tend to be fair", while distributive justice is "fair". This shows that in terms of procedures, the selected PTKIN still have to work harder to fulfill a sense of justice, while from the distribution side it has given more sense of justice as perceived by most respondents.

INTERNAL CONTROL SYSTEM OF THE STATE ISLAMIC UNIVERSITIES IN INDONESIA: STUDYING THE EFFECTIVENESS AND RISK MANAGEMENT Azharsyah Ibrahim; Ana Fitria; Azimah Dianah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

This study intends to analyze the effectiveness of the implementation of the internal control system at the State Islamic Universities in Indonesia (PTKIN) including identifying its risk management. The empirical study was conducted at Ar-Raniry State Islamic University (UIN Ar-Raniry) Banda Aceh. Primary data was gathered through a survey that was distributed to 128 respondents within the university. Additional data were collected using semi-structured in-depth interviews with nine key personnel of the internal control unit of several Islamic universities in Indonesia. The result shows that UIN Ar-Raniry, based on eight elements of the control environment assessed, has sufficient internal control system with a score of 62.79. However, many steps need to undertake by the university’s management to be more effective and able to reduce risk management. A similar condition was also found in other PTKINs as identified during the interviews process with their key personnel. It also found that the internal control system was effective in identifying 69 risk sources that could potentially have a negative impact on the university performance, especially in terms of financial report reliability, asset security, effectiveness and efficiency of activities, and compliance with regulations. Based on the results, it is expected that the PTKIN should be more focus on internal control activities and linked them to the risk assessment which are regularly evaluated.==============================================================================================Sistem Pengendalian Internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia: Kajian terhadap Efektivitas Pelaksanaan dan Risiko Pengelolaan. Kajian ini bertujuan untuk menganalisis efektivitas pelaksanaan sistem pengendalian internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia (PTKIN) termasuk mengindentifikasi risiko pengelolaan yang muncul. Studi empiris dilakukan pada Universitas Islam Negeri Ar-Raniry (UIN Ar-Raniry) Banda Aceh. Data primer dikumpulkan melalui angket yang didistribusikan kepada 128 responden, yang terdiri dari para pejabat dalam UIN tersebut. Data tambahan dikumpulkan melalui wawancara mendalam secara semi-terstruktur dengan sembilan personil kunci dari Satuan Pengawasan Internal PTKIN BLU di Indonesia. Hasil kajian menunjukkan bahwa, berdasarkan delapan elemen dari lingkungan pengendalian yang ases, UIN Ar-Raniry mempunyai skor 62,79 (kategori cukup). Data ini menunjukkan bahwa walaupun termasuk ke dalam kategori cukup, masih banyak hal yang harus dilakukan oleh UIN Ar-Raniry sehingga dapat meminimalisir risiko pengelolaan universitas. Kondisi yang relatif sama juga ditemukan di PTKIN BLU lainnya seperti yang teridentifikasi selama proses wawancara dengan beberapa personil kuncinya. Sistem pengendalian internal yang diimplementasikan di UIN Ar-Raniry telah efektif dalam mengidentifikasi 69 sumber risiko yang berpotensi memberikan dampak negative bagi kinerja universitas, khususnya dalam hal keandalan laporan keuangan, keamanan aset, efektivitas and efisiensi kegiatan, dan kepatuhan terhadap aturan. Berdasarkan temuan kajian, PTKIN direkomendasikan untuk lebih focus terhadap kegiatan pengendalian internal dan menghubungkannya dengan asesmen risiko yang dievaluasi secara berkala.

PROFITABILITAS, PELUANG PERTUMBUHAN, MODAL KERJA BERSIH SERTA DAMPAKNYA TERHADAP KEBIJAKAN PENAHANAN KAS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azimah Dianah; Ana Fitria; Abrar Amri; Rina Desiana
Jurnal Ekonomi Regional Unimal Vol 2, No 3 (2019): JURNAL EKONOMI REGIONAL UNIMAL
Publisher : LPPM UNIMAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jeru.v2i3.2094

This research tests the effect of profitability, growth opportunity, and net working capital on corporate cash holding for a sample of banks company listed in Indonesian Stock Exchange over the period 2013-2015. Population of this research is 31 banks companies at the Indonesian Stock Exchange. This research use path analysis method. Hypothesis test of this research employs standardized multiple regression analysis. The result show that simultaneously profitablity, growth opportunity, and net working capital have influence enough to cash holding. While partially profitability has a positive influence enough to cash holding, growth opportunity and net working capital has a very weak negative effect on cash holding.

Assessing an Islamic Bank's Cash Flow Ana Fitria
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 2 (2022): December 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v2i2.506

The cash flow statement is made up of three parts: operating, investing, and financing cash flows. The objective of this study is to determine the progress of cash flows as observed via changes or comparisons of cash flows at PT. Sharia Aceh Bank. The method adopted is a quantitative descriptive method, in which existing data from the bank's annual reports from 2017 through 2021 is collected and reviewed. The findings reveal that PT. Bank Aceh Syariah has fluctuating cash flow but is still able to maintain positive cash flow on average.

MENGUKUR KINERJA BANK PEMBIAYAAN RAKYAT SYARIAH Ana Fitria; Ade Risma
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol. 4 No.2, November 2022
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v4i2.23890

Banking financial performance is critical and must be assessed. This study aims to analyze the financial performance of an Islamic Rural Bank in Aceh, a province that adheres to sharia law in Indonesia. The RGEC method and sharia compliance indicators are used to see the financial performance of BPRS Taman Indah Darussalam during 2018-2020. By using a quantitative descriptive method, the results show that the Non Performing Financing (NPF) and Capital Adequacy Ratio (CAR) of this bank are at a very good level while the Return on Assets (ROA) is at a poor level and there is no Good Coprorate Governance (GCG

Factors Affecting Performance in Companies with High Agency Costs Linda Linda; Cut Afrianandra; Ana Fitria; Aida Yulia
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – This research focuses on manufacturing companies with high growth rates, as measured by the Tobins'Q proxy. The high growth of a company is closely related to higher agency costs, compared to companies with low growth rates. We investigate the influence of the board of commissioners, directors, audit committees, bid-ask spreads on the high agency costs of manufacturing companies listed on the Indonesia Stock Exchange. The indicator of agency costs in this study are the EXPR and AUR ratios. Design/methodology – The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Purposive random sampling resulted 111 samples of companies with high growth rates. This study uses multiple linear regression analysis. The first analysis with EXPR independent variable and the second analysis with AUR independent variable, both variables could be used as agency cost indicators. Results – The result reveals that the board of commissioners and directors have a positive effect on the agency costs, which are measured by the EXPR and AUR ratios while the audit committee has a negative significant effect on the high agency costs as measured by the EXPR ratio. Moreover, bid-ask spread as a control variable has a significant positive effect on AUR. The presence of monitoring quality, pressure, reputation of the board of commissioners and audit committee will reduce the types of management policy which may increase agency conflict.

Co-Authors Abdul Jalil Salam Abrar Amri Ade Risma Aida Yulia Azharsyah Ibrahim Azimah Dianah Cut Afrianandra Dhea Purnama Nurman Elisa Maidari Hayatul Khusna Irham Fahmi Israk Ahmadsyah Linda Linda Maulidia Agustina Mira Dira Darmah Muhammad Adnan Muhammad Zulhilmi Nevi Hasnita Nevi Hasnita Rina Desiana Riza Aulia Syahminan Syahminan Teuku Syifa Fadrizha Nanda Ulfa Noviana Zahra Zulchayra Zulfahri, Zulfahri

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