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Agus Alimuddin
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INDONESIA
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Published by Institut Agama Islam Negeri Metro Lampung
ISSN : 26214636     EISSN : 26214644     DOI : https://doi.org/10.32332/finansia
Core Subject : Economy,
Economics, Econometrics & Finance
Finansia: Jurnal Akuntansi dan Perbankan Syariah (JAPS) diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Jurnal Finansia diterbitkan dua kali dalam satu tahun pada bulan Maret dan September.
Arjuna Subject : -
Articles 196 Documents
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PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Anisa Wantifa Pratiwi; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.3470

Abstract

This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.
LIQUIDITY AND CREDIT RISK: A COMPARATIVE STUDY OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA Firdaus Firdaus; Nur Azlina; Imam Fakhruddin; Rino Riyaldi; Romzie Rosman
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8918

Abstract

Islamic banking is only a small choice for the majority of Indonesian Muslims numbering 229.62 million people or 87.2%. In contrast, the market share of Islamic banks is only 7.07%. Global banking conditions are rocked by the case of Silicon Valley Bank, which is one of the largest banks in the world, experiencing liquidity problems. This is inseparable from the fragility of the conventional banking system based on usury as an inherent obligation. This study analyzes the liquidity and credit risk comparison of Islamic and conventional banks in Indonesia. The sample in this study is 10 Islamic banks and the 10 largest conventional banks in terms of assets in the 2018-2022 period. Independent t-test is used to answer the problems in this study. Based on the results of independent t test show that there is no difference between the liquidity of Islamic and conventional banks. Likewise, NPF / NPL shows no difference between Islamic and conventional banks.
IMPACT OF TRANSPARENCY, ACCOUNTABILITY, AND MANAGEMENT QUALITY ON MUZAKKI INTEREST Abdul Latif Rizqon; Indra Sholeh Husni; Muhammad Auwalu Shuaibu; Ishfaq Ahmed; Atha Mahdi Muhammad
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8736

Abstract

There is a gap between the expected outcome and the implementation of zakat, although Muslims in Indonesia have great potential to donate zakat. This study aims to examine the impact of transparency, accountability, and quality of zakat management on the interests of Muzaki. This study relied on primary data collected through questionnaires on the entire Muzaki population of 5,803 people. A sample of 140 Muzakis was selected using the non-probability sampling method. Research shows that transparency, accountability, and quality of management at BAZNAS influence the increase in interest in Muzaki. Partial accountability has a positive effect on Muzaki interest, and transparency, and management quality have a significant negative impact. Transparency is the connecting variable between accountability and management quality, emphasizing the considerable influence on the interests of Muzaki.
PLANNING AND MONITORING OPERATIONAL COSTS FOR PURCHASING GOODS Wardoni Hikman Ritonga; Yenni Samri Juliati Nasution; Tuti Anggraini
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i1.6307

Abstract

Planning and monitoring operational costs, including the costs of purchasing goods, are crucial for companies to achieve the goal of maximizing profit by minimizing costs. This study aims to understand and develop operational cost management practices, particularly in the context of goods purchasing, and to assess the effectiveness of planning and monitoring at PT UNEFECO. The research employs a descriptive method with a qualitative approach, utilizing observation, interviews, and document analysis. The results indicate that the planning and monitoring of operational costs for purchasing goods at PT UNEFECO have not reached the desired level of effectiveness. There are significant discrepancies between the planned and actual costs, despite the identification of some favorable variances. This suggests inaccuracies in cost estimation, a lack of effective control, or unexpected changes in market conditions. These findings highlight the need for improvements in planning and monitoring operational costs for purchasing goods at PT UNEFECO to reduce the gap between planned and actual budgets, enhance cost estimation accuracy, and improve operational control effectiveness.
FINANCIAL OPTIONS TRENDS: DIGGING THE REASONS BEHIND THE GROWTH OF CUSTOMER INTEREST IN SHARIA BANK INDONESIA Asiah Wati; Rahmawati Rahmawati; Malahayatie Malahayatie; Arum Fitri Lestari; Muhammad Rehan
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8530

Abstract

BSI is a Sharia Commercial Bank as a result of the merger of three banks, BRIS, BNIS, and Mandiri Syariah. After the merger, BSI's assets became larger, but it is necessary to examine the things that affect customers to save at BSI, because of the merger, knowledge, services, and IT used by BSI. This study aims to determine the influence of knowledge, mergers, services, and IT on the interest of becoming a BSI customer. This study is a quantitative research using primary data. The population in this study is the entire academic community of UIN Raden Mas Said Surakarta with a sample of 113 respondents. The data collection technique uses questionnaires. The results of this study show that knowledge has no effect on interest in becoming a BSI customer. However, mergers, services, and IT have a significant impact on interest in becoming a BSI customer.
THE WELFARE OF GRABBIKE DRIVERS WHO USE BPJS KETENAGAKERJAAN IN THE PERSPECTIVE OF MAQASHID AL SYARIAH Eka Aprila Pratiwi; Tuti Anggraini; Ahmad Muhaisin
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i1.6351

Abstract

The transportation services in Indonesia have undergone rapid changes in the past decade. However, the welfare of Grabbike drivers using BPJS Ketenagakerjaan in Medan remains an issue. This study aims to analyze the welfare of Grabbike drivers from the perspective of maqashid al syariah. The research method used is qualitative descriptive, focusing on the income of Grabbike and traditional ojek services in Medan, with several Grabbike passengers as subjects. Primary data was obtained through interviews with Grabbike drivers and customers in Medan, while secondary data was sourced from books and e-journals related to BPJS Ketenagakerjaan. Data collection techniques included observation, interviews, and literature review. The findings indicate that the welfare of Grabbike drivers using BPJS Ketenagakerjaan can be enhanced by meeting basic needs, reducing difficulties, and improving the quality of life. This aligns with maqashid al syariah, which emphasizes the welfare and well-being of all individuals.

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