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All Journal EKSPANSI Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance
Banter Laksana, Banter
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal of Applied Islamic Economics and Finance

 1 
Implikasi Kinerja Keuangan terhadap Tingkat Bagi Hasil Deposito Mudharabah dengan Profitabilitas sebagai Variabel Mediator: Studi pada Bank Umum Syariah Desi Siti Mariam; Djoni Djatnika; Banter Laksana; Lina Nur Ardila
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3789

Abstract

This research aims to determine the direct and indirect effects of financial performance on Islamic Commercial Banks such as NPF, FDR and BOPO to the level of profit sharing on mudharabah deposits through ROA as a mediator variable in Islamic Commercial Banks for the 2015-2020 period. The data analysis used are Path Analysis and Sobel Test. The research findings indicated that the direct influence of NPF, BOPO, ROA have a positive effect on the rate of profit sharing on mudharabah deposits, FDR had no effect on the rate of profit sharing on mudharabah deposits, NPF had a positive effect on ROA, FDR had no effect on ROA, and BOPO had a negative effect on ROA whilst the indirect effect showed that ROA can mediate NPF and BOPO on the rate of profit sharing on mudharabah deposits, and ROA cannot mediate FDR on the rate of profit sharing on mudharabah deposits
Pengaruh Faktor Makroekonomi dan Faktor Spesifik Bank terhadap NPF Bank Umum Syariah di Indonesia Ayu Sri Wahyuni; Fatmi Hadiani; Banter Laksana; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3729

Abstract

This study aims to determine the macroeconomic factors and specific bank factors that influence Non-Performing Financing (NPF) of Sharia Commercial Banks (BUS) in Indonesia from 2015 to 2020 annually. Data analysis method used in this study is panel data regression with 9th version EViews by taking a sample of 10 Sharia Commercial Banks (BUS) in Indonesia, the variable of inflation has a positive significant effect, the variable of GDP has a negative significan, and BI Rate has no significant effect. Meanwhile, the specific bank factors variable of FDR has a positive and significant effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia. Lastly, the variable of ROA and CAR have no effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia.
Analisis Pengaruh NPF, FDR, CAR, dan GCG terhadap Profitabilitas Bank Umum Syariah Sarah Salsabila; Ruhadi Ruhadi; Banter Laksana; Nafisah Ruhana
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3764

Abstract

This study aims to examine the effect of NPF, FDR, CAR and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2020 period. The independent variables used are NPF, FDR, CAR, and GCG which are proxied by the board of directors, independent board of commissioners, and sharia supervisory board. While the dependent variable used is return on assets (ROA). Testing this hypothesis uses a path diagram that is processed with WarpPLS version 8.0. The results of this study indicate that the NPF, FDR, CAR and the sharia supervisory board have significant effect on the profitability of Islamic commercial banks, while the independent board of directors and commissioners have no significant effect on the profitability of Islamic commercial banks.
Pengaruh Faktor Internal terhadap Profitabilitas dengan NPF sebagai Variabel Intervening Pada Bank Umum Syariah di Indonesia Periode 2015-2020 Ajeng Putri Nurfadila; Endang Hatma Juniwati; Banter Laksana
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.4490

Abstract

This study aims to determine the magnitude of the effect of the variables CAR, FDR and BOPO as an independent variable directly on ROA as the dependent variable and indirectly through the intervening variable, namely NPF at Islamic Commercial Banks in Indonesia for the 2015-2020 period. The data used is secondary data derived from the Statistik Perbankan Syariah OJK. The method used in this research is descriptive research with a quantitative approach using Path Analysis and supported by SPSS 25 software as a data processing application. The results showed that CAR have a negative and significant effect and BOPO have a positive and significant effect on NPF, while FDR have no significant effect on NPF. Furthermore, BOPO has a negative and significant effect on ROA, while CAR, FDR and NPF have no significant effect on ROA. The NPF cannot mediate the effect of CAR, FDR and BOPO on ROA.
Analisis Pengaruh Rasio Early Warning System dan Good Corporate Governance terhadap Risk Based Capital pada Perusahaan Asuransi Syariah di Indonesia Periode 2017-2021 Auliya Diasyasifa; Fatmi Hadiani; Banter Laksana
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5501

Abstract

The goal of this study is to determine how big of an impact Good Corporate Governance (GCG) and Early Warning System (EWS) ratios have on the Risk Based Capital (RBC) of Sharia insurance businesses. The study technique employs a total sample of 13 Islamic insurance firms and a quantitative approach using panel data regression models utilizing EViews12. Liquidity, claims expenditure, and changes in surplus are the factors from the EWS ratio that were chosen. The size of the board of directors, board of commissioners, sharia supervisory board, and audit committee are the following factors that were chosen from GCG. The outcome of the hypothesis test was that none of the independent factors concurrently affected the RBC variable. The liquidity ratio is the single factor that, in part, significantly affects RBC. Keywords: EWS; GCG; RBC; Sharia Insurance
Co-Authors Ajeng Putri Nurfadila Arizal Jaya Auliya Diasyasifa Aurellia Catra Ratnanggadi Ayu Sri Wahyuni Barnas, Benny Bilqist Luthfia Rachmi Citra Putriana Dewi Dadang Hermawan Dadang Hermawan Desi Siti Mariam Destian Arshad Darulmalshah Tamara Dimas Sumitra Danisworo Dimas Sumitra Danisworo Djoni Djatnika Eltasya Sifra Mevia Simanungkalit Endang Hatma Juniwati Fatmi Hadiani Fatmi Hadiani Fitriah Fatimah Amatilah Hasbi Assidiki Mauluddi Ine Mayasari Irvan Firmansyah Maulana Jonathan Darmawan Karunia Putri Augustina Dwi Anggiyani Leni Nur Pratiwi Leni Nur Pratiwi Lina Nur Ardila Mohamad Salman Sutrisno Muhammad Fikry Rivaldy Nadya Fajriatul Adni Nafisah Ruhana Nurdin, Ade Ali Nurfitria Nurfitria Nurul Indah Fauziah Ris Gabe Jefferson Sihombing Rosma Pakpahan, Rosma Ruhadi Ruhadi Santa Maria Manungkalit Sarah Salsabila Selly Tania Syarief, Mochamad Edman Tjetjep Djuwarsa Wildan Dzulhijar Wulan Hamida