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All Journal EKSPANSI Jurnal Riset Akuntansi dan Keuangan Review of Islamic Economics and Finance Britain International of Humanities and Social Sciences (BIoHS) Journal
Rozmita Dewi Yuniarti
Universitas Pendidikan Indonesia
Religion Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Risiko Pembiayaan Akad Murabahah, Musyarakah, dan Mudharabah terhadap Profitabilitas BPRS di Indonesia Tahun 2011-2019 Silvia Isfiyanti; Rozmita Dewi Yuniarti; Rumaisah Azizah Al Adawiyah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 1 (2020): Jurnal Ekspansi Mei 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i1.1926

Abstract

Profitability is the ability of the company to generate profits to determine the company's financial performance. The development of Non Performing Financing at BPRS is in high ratio, besides that the development of Return on Assets fluctuates but tends to decline. This indicates the existence of problems faced by BPRS in maximizing the profit to be obtained. This study aims to determine the effect of Murabahah financing (NPF), Musyarakah financing (NPF), and Mudharabah financing (NPF) risks on BPRS Return on Assets (ROA) in Indonesia in 2011-2019. The research method that used is a quantitative method using multiple linear regression analysis. The results showed that the financing risk (NPF) of the Murabahah, Musyarakah, and Mudharabah effect on ROA. Partially, the risk of Murabahah financing results on it has a significant effect on ROA in a negative direction, while the risk of Musyarakah financing has no significant effect on ROA in a positive direction, besides the risk of Mudharabah financing has a significant and significant effect on ROA in a positive direction. The findings of this study produce implications whether the financing risk on the Murabahah, Musyarakah, and Mudharabah financing increases, the Return on Assets will decrease, and if it lefts unchecked will affect the financial performance of the company and the market share of Islamic banking.
PENGARUH KREDIT MACET DAN INDIKASI FRAUDULENT FINANCIAL REPORTING TERHADAP STABILITAS KEUANGAN PERBANKAN PADA MASA PANDEMI COVID-19 Devi Febriani; Rozmita Dewi Yuniarti
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.46957

Abstract

Sektor perbankan adalah salah satu sektor yang terdampak karena keadaan perekonomian Indonesia yang tidak stabil akibat pandemi COVID-19. Industri perbankan merupakan jantungnya aktivitas ekonomi Indonesia, sehingga bila mengalami kolaps akan berdampak sistemik. Tujuan penelitian ini adalah untuk mengetahui pengaruh Kredit Macet dan Fraudulent Financial Reporting terhadap Stabilitas Keuangan Perbankan pada masa pandemi COVID-19. Sampel dalam penelitian ini adalah pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan analisis regresi linear berganda untuk menguji hipotesis. Hasil dari penelitian ini menunjukkan bahwa variabel Kredit Macet memiliki pengaruh negatif terhadap Stabilitas Keuangan Perbankan pada masa pandemi COVID-19. Begitu juga dengan variabel Fraudulent Financial Reporting yang memiliki pengaruh negatif terhadap Stabilitas Keuangan Perbankan pada masa Pandemi COVID-19.PENGARUH KREDIT MACET DAN INDIKASI FRAUDULENT FINANCIAL REPORTING TERHADAP STABILITAS KEUANGAN PERBANKAN PADA MASA PANDEMI COVID-19
What Drives Profitability of Sharia Commercial Banks? Comparison between Indonesia and Malaysia (2014-2020) Egi Arvian Firmansyah; Ega Firyal Herdidewayanti; Rozmita Dewi Yuniarti
Review of Islamic Economics and Finance Vol 6, No 1 (2023): Review of Islamic Economics and Finance : June 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v6i1.58903

Abstract

Purpose - This study aims to analyze the factors affecting the profitability (proxied by profit expense ratio) of sharia commercial banks (BUS) in Indonesia and Malaysia in 2014-2020.Methodology - This study gathered secondary data from Islamic banking statistical reports published on the official website of each company. This research uses a comparative method using a quantitative approach. Sampling was carried out using the purposive sampling method, resulting in twelve banks from Indonesia and ten banks from Malaysia. The data are analyzed using panel data regression (regression pooling) in Eviews version 10 software. Findings - The results of this study show that debt financing, equity financing, and third-party funds (DPK) simultaneously affect the profitability of BUS both in Indonesia and Malaysia. Separately, debt financing and equity financing have a significant positive effect on the profitability of BUS in Indonesia, while DPK does not significantly affect it. In Malaysia BUS, debt financing, and equity financing do not affect profitability, while DPK does. This study offers a comparative analysis of profitability driven using the two ASEAN countries with the largest Muslim population, expected to contribute to Islamic banking literature.
Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon Rozmita Dewi Yuniarti; Tiara Setra Linuhung
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 5 No 2 (2023): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v5i2.988

Abstract

Fraud is a term that is often found in revealing frauds, both in the private and public sectors. The Association of Certified Fraud Examiners (ACFE), which is an anti-fraud organization, defines fraud as an unlawful act committed intentionally for personal or group gain and can harm other parties. ACFE categorizes fraud into three categories, namely corruption, misuse of assets, and financial statement fraud. Corruption, especially in the public sector, has become a familiar issue among the public because it is also related to the public's demand for transparency of public information. This study uses a quantitative research design with a causal associative approach. The data sources used in this study are the BPK Audit Report (LHP), the website of each provincial government, and KPK report data. The results of this study indicate that stimulus, collusion, and ego have a positive and significant influence so that the central government must provide more supervision for provincial governments that are financially independent, have high capital expenditurerealization, and provide a rejection response to the BPK audit results
Co-Authors Al Adawiyah, Rumaisah Azizah Devi Febriani Ega Firyal Herdidewayanti Egi Arvian Firmansyah Silvia Isfiyanti Tiara Setra Linuhung