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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Tauhidinomics jurnal niara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al Huquq : Journal of Indonesian Islamic Economic Law Jurnal Ekonomi dan Perbankan Syariah

Erika Amelia

UIN Syarif Hidayatullah Jakarta

Author-ID : 500192

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Faktor Internal Perusahaan dalam Efisiensi BMT di Indonesia Perspektif Syariah Compliance Hadziq, M Fuad; Amelia, Erika
Al-Huquq: Journal of Indonesian Islamic Economic Law Vol. 3 No. 1 (2021)
Publisher : Fakultas Syariah IAIN madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/alhuquq.v3i1.4178

Berdasarkan fakta di lapangan, saat ini banyak BMT kurang berkembang dan mengalami kepailitan. Hal itu disebabkan faktor internal seperti manajemen usaha, manajemen sumber daya manusia, laporan keuangan serta pengawasan. Riset ini bertujuan menganalisis faktor yang mempengaruhi efisiensi BMT dilihat dari faktor internalnya ditinjau dari syariah compliance. Adapun metode riset menggunakan deskriptif analisis dengan kritis mengelaborasi data lapangan secara langsung melalui deep interview & observasi ke manajer keuangan, karyawan serta direktur. Adapun samplingnya menggunakan metode judgement di BMT Pulau Jawa yang merupakan pulau berpenduduk terbanyak di Indonesia. Efisiensi dilakukan dengan menganalisis variabel input dan output yaitu aset likuid, total pembiayaan, pendapatan bagi hasil, biaya operasional, beban tenaga kerja pembiayaan dan aset tetap. Hasil riset menyatakan BMT belum efisien secara keseluruhan. Permasalahan BMT terletak pada tata kelola manajemen, sumber daya manusia, laporan keuangan serta pengawasan. Inefisiensi terutama disebabkan biaya operasional dan biaya tenaga kerja. Beberapa BMT belum melakukan manajerial sumber daya manusia secara profesional. BMT belum melakukan efisiensi terstruktur dan terjadwal. Efisiensi hanya dilakukan dengan pengurangan biaya operasional dan perjalanan dinas. Belum ada standar baku dalam standar efisiensi, serta tidak adanya aturan pemerintah atau regulator dalam efisiensi terutama di laporan keuangan. Strategi efisiensi dilakukan terutama dalam pengurangan dan meminimalkan biaya perjalanan, tidak untuk biaya tenaga kerja. Dalam syariah compliance, BMT sebagai entitas koperasi syariah harus mengikuti peraturan KUKM dalam PSAK, SAK Syariah dan SAK ETAP. Mengingat BMT adalah berbasis syariah maka BMT wajib menggunakan SAK syariah karena SAK ETAP tidak mengatur transaksi syariah serta PSAK yang 27 yang telah dicabut. (Based on the facts, currently many BMTs are not growth and bankruptcy. This is due to internal factors such as business management, human resource management, financial reports and supervision. This article aims to analyze the factors that affect the efficiency of BMT seen from internal factors in terms of sharia compliance. The research method uses descriptive analysis by critically elaborating field data directly through deep interviews & observations to financial managers, employees and directors. The sampling used the judgment method in BMT of Java Island, which is the most populous island in Indonesia. Efficiency is done by analyzing the input and output variables : liquid assets, total financing, revenue sharing, operating costs, financing labor costs and fixed assets. The results of the research state that BMT has not been efficient as a whole. The problem of BMT in management governance, human resources, financial reports and supervision. Inefficiency is basicly due to operational costs and labor costs. Some BMTs have not done professional human resource management. BMT has not carried out structured and scheduled efficiency. Efficiency is only done by reducing operational costs and official travel. There are no standard standards for efficiency standards, and there are no government regulations or regulators on efficiency, especially in financial reports. The efficiency strategy is carried out mainly in reducing and minimizing travel costs, not for labor costs. In sharia compliance, BMT as a sharia cooperative entity must follow KUKM regulations in PSAK, Sharia SAK and SAK ETAP. Considering that BMT is sharia-based, BMT is required to use sharia SAK because SAK ETAP does not regulate sharia transactions and PSAK which has been revoked.)

Analisis Implementasi Pemberlakuan UU Nomor 28 Tahun 2009 (Studi Kasus Pengelolaan Penerimaan Pajak Parkir Pada Dinas Pelayanan Pajak Propinsi Daerah Khusus Ibukota Jakarta) Erniati Rizky Islamiah; Erika Amelia
Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v5i1.2337

This paper contains the analysis of the implementation of enforcement of the law number 28 of 2009, especially in the case management of parking tax revenue in Jakarta. Parking tax revenue in the Province of Jakarta for five years did not reach the target then the author would like to see how the influence of parking tax revenue in the Province of Jakarta after the application of the law number 28 of 2009. The conclusion of this paper is the implementation of Law No.28 of 2009 is essentially no direct effect on tax income in Jakarta provincial park for in the law number 28 of 2009 did not discussin detail about the voting system that is set back in the regulations that made after the application of the law. Influence the application of the law number 28 of 2009 does not provide a positive influence interms of achieving tax revenue target of new parking regulation senacted after that seen in ratio tax revenue target attainment percentage of parking up to the third quarter period after the new regulation simposed.DOI: 10.15408/ess.v5i1.2337

PENYALURAN DANA ZAKAT PRODUKTIF MELALUI POLA PEMBIAYAAN (STUDI KASUS BMT BINAUL UMMAH BOGOR) Erika Amelia
Signifikan: Jurnal Ilmu Ekonomi Vol 1, No. 2, Oktober 2012
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

This article is going to analyze about the evaluation of Zakat Funds Distribution Pattern of Earning Through, Financing Atthe National Agency for Amil Zakat. Observations made by the author for about 4 months, both derived from surveys or direct interviews with parties BAZNAS and BMT Binaul BAZNAS Ummah as well as channel partners from the library or other reference materials. Based on data analysis research is that BAZNAS productive charity has granted funds in accordance with the principles of Islamic rule. The concept of financing as working capital revolving fund that is used by BAZNAS (in this case refers to BMT Binaul Ummah in the distribution) into a concept powerful enough to support the economic empowerment of the poor without a growing culture of consumerism. Because one major goal is to assist the distribution of alms mustahik economic conditions most of which are the poor. Financing revolving fund used by BAZNAS to channel aid funds sourced ZIS working capital for a number of traders and small entrepreneurs in Bogor.DOI: 10.15408/sjie.v1i2.2600

Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking Erika Amelia; Eva Fauziah Hardini
ETIKONOMI Vol 16, No 1 (2017)
Publisher : Faculty of Economic and Business

This study aims to determine the variables that affect the financing in the Islamic rural banking in Indonesia. The data used in this study is a monthly time series data that is from June 2009 until June 2015 in the monthly financial statements Islamic Banking Statistics published by Bank Indonesia. The analytical method used in this research is multiple linear regressions. The results of data analysis showed that the variables simultaneously deposit fund, capital adequacy ratio, inflation, exchange rate and the level of revenue sharing significantly influence the composition of financing. Partially deposit funds and the exchange rate significant positive effect, while capital adequacy ratio had a negative effect. Variable inflation and the level of revenue sharing do not significantly influence the composition of financing. This result implies that Islamic rural banking should increase the deposit funds to increase the mudaraba financing.DOI: 10.15408/etk.v16i1.4638

Financial Ratio and Its Influence to Profitability in Islamic Banks. Erika Amelia
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 7, No 2: July 2015
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

This research aims to analyze the influence of the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Biaya Operasional Pendapatan Operasional (BOPO) to Return on Asset (ROA) in Bank Muamalat Indonesia and Bank Syariah Mega. The data analysis method used in this research is multiple regression analysis. From the test results show that the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Biaya Operasional Pendapatan Operasional (BOPO) simultaneously effect to Return on Asset (ROA). Based on the test results of the t statistic was concluded that the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) and the Financing to Deposit Ratio (FDR) partially no significant effect to Return on Asset (ROA), while Biaya Operasional Pendapatan Operasional (BOPO) partially significant effect to Return on Asset (ROA)DOI: 10.15408/aiq.v7i2.1700

PERLAKUAN AKUNTANSI ZAKAT BERDASARKAN PSAK 45 DAN PSAK 109 PADA BAMUIS BNI Erika Amelia; Maria Qibtiyah
Tauhidinomics: Journal of Islamic Banking and Economics Vol 1, No 2 (2015)
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/thd.v1i2.8435

Zakat Institutions Bamuis BNI is one of zakat institution which has been confirmed by the government as an institution of national zakat. Turner is doing charity fund raising and donation / charity, charity funds and donation / charity, and to report accountable. The problems examined is how the accounting treatment of zakat by IAS 45 with SFAS 109. The objective of this study was to determine the accounting treatment of zakat in BAMUIS BNI is based on IAS 45 with SFAS 109. As this study used a qualitative descriptive approach and techniques of data collection through literature research, field research; interviews, documentation. Data analysis was performed simultaneously with data collection. In this analysis describe the data in the accounting treatment of zakat obtained from BAMUIS BNI, the analysis is done by looking at the charity accounting treatment in accordance with SFAS 45 with SFAS 109 on BAMUIS BNI. The study states that there are some differences in the accounting treatment of zakat in accordance with SFAS 45 and 109 on BAMUIS BNI, namely; There are elements of sharia, the burden of the collection and distribution of zakat to be taken from the portion of amyl, the existence of accounts receivable distribution, zakat funds; fund donation / charity; and funds amyl presented separately in the balance sheet, the existence of non-kosher funds, and there is a component of financial statements that are not owned by IAS 45 is the statement of changes in assets under management.

FACTORS AFFECTING COMMUNITY INTEREST IN SHARIA BANK SAVING PRODUCTS (Studies on the Community of South Tangerang City) Intan Lilis Sugiarti; Erika Amelia; Ade Ananto Terminanto
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 4, No 02 (2020): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

This research was conducted to find factors that influence people's preferences on Islamic bank savings products. This study uses primary data in the form of a questionnaire distributed to the people of South Tangerang. They have been or have been a sharia bank savings customer. This study obtained a sample of 133 respondents. To analyze this study, researchers used a factor analysis test and Chi-Square (X2) test using SPSS version 24. The factor analysis test results from this study indicate that nine factors can influence people's preferences on Islamic bank savings products. Factors formed successively include guarantee and equality of profit-sharing results, product feature factors, product quality factors, profit-sharing distribution factors, environmental factors, sharia understanding factors, sharia mechanism factors, usability factors, and shariah compliance factors. The chi-square test analysis showed that the characteristics of respondents in the form of gender, age, occupation, last education, and address have a relationship with nine factors formed.

PENGARUH AUDIT INTERNAL TERHADAP MITIGASI RISIKO OPERASIONAL PERBANKAN SYARIAH Erika Amelia; Muhammad Harfi Ramdan
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 3, No 01 (2019)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Internal audit as a supervisor in banking should have a very important role in operational risk, but in banks that already have internal audit institutions in it are still experiencing operational risk, so this study aims to analyze and determine the effect of internal audit on operational risk mitigation in Islamic banking and the main factors of internal audit that affect the operational risk of sharia banking. The variable that is the focus of this research is internal audit (X) as a free variable and banking operational risk (Y) as the dependent variable. Data obtained through questionnaires, this study uses a simple linear regression test to determine the effect of these two variables and test the coefficient of determination to determine the magnitude of the effect of variable (X) on (Y) and calculation of maximum values to determine the main factors of internal audit that affect operational risk banking. the results of data processing are done using Ms. Excel 2007 and the SPSS 17.0 application. The results in the study concluded that internal audits affect the operational risk of Islamic banking. The magnitude of the effect is 52.4% while the rest is influenced by other factors. The most influential main factor is periodic internal audit reporting to the Board of Commissioners regarding compliance with policies and procedures, internal audits evaluating risk management measures to ensure accuracy of risk exposures (vulnerable objects) and internal audits evaluating the reliability of information produced by computer system and accounting system.Keywords: audit, internal audit, banking risk, linear regression, determination coefficient

The effect of capital adequacy ratio (CAR), return on asset (ROA), inflation, BI rate on troubled financing in shariah rural banks in Indonesia 2015-2019 Claresta Octavina Ahmad; Erika Amelia; Irhamsyah Putra
Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2021): Journal of Islamic Economics and Banking
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v9i1.219

This study aims to collect empirical evidence regarding the effect of CAR, ROA, Inflation, BI Rate / BI7DRR partially and simultaneously on problematic financing at Islamic Rural Banks (BPRS) in Indonesia for the 2015-2019 period. The method in this study using Multiple Linear Regression Analysis (OLS). The results of this study are the independent variables partially have a significant effect on the NPF variable except for the CAR variable. The variables CAR, ROA, Inflation, BI Rate / BI7DRR together influence the NPF variable. This research implies that based on CAR, ROA, Inflation, BI Rate / BI7DRR which can affect problems in BPRS in Indonesia, the results of this study have previously had similarities and differences with previous studies. The equation is that the independent variables jointly influence the dependent variable, and the difference is that the CAR variable does not have an effect on problems.

Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Islamic Corporate Social Responsibility terhadap Tax Avoidance pada Bank Umum Syariah di Indonesia Devi Dwi Sulastri; Erika Amelia; Endah Meiria
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Realisasi penerimaan pajak di Indonesia masih belum mencapai target. Kemenkeu mencatat relasasi penerimaan pajak sampai dengan bulan Mei 2021 hanya sebesar 37,38%. Hal ini dikarenakan adanya perbedaan kepentingan antara perusahaan dan pemerintah terhadap pajak dan inilah yang menyebabkan adanya indikasi Tax Avoidance. Penelitian ini bertujuan untuk menganalisis tentang pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Islamic Corporate Social Responsibility terhadap Tax Avoidance pada Bank Umum Syariah di Indonesia. Penelitian ini menggunakan populasi 9 BUS dan periode waktu tahun 2016-2020. Metode analisis yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa secara simultan Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Islamic Corporate Social Responsibility berpengaruh terhadap Tax Avoidance. Secara parsial variabel profitabilitas, Ukuran Perusahaan dan Islamic Corporate Social Responsibility berpengaruh signifikan terhadap Tax Avoidance. Sedangkan variabel Solvabilitas tidak berpengaruh terhadap Tax Avoidance. Implikasi penelitian ini menjelaskan bahwa solvabilitas tidak berpengaruh signifikan terhadap Tax Avoidance. Solvabilitas merupakan salah satu indikator yang sangat penting dan menjadi pertimbangan untuk perbankan Syariah dalam membuat keputusan.

Co-Authors Ahmad Rodoni Aprilianti, Astiti Chandra Aprilianti, Astiti Chandra Claresta Octavina Ahmad Darwanto Darwanto Devi Dwi Sulastri Endah Meiria Erniati Rizky Islamiah Eva Fauziah Hardini Hadziq, M Fuad Intan Lilis Sugiarti Irhamsyah Putra Maria Qibtiyah Masayu Ustadzah Khodijah Qodiryani Mohammad Yusup Muhammad Ali Zakiyudin Muhammad Harfi Ramdan Muhtadi Terminanto, Ade Ananto

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