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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 93 Documents
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Corporate Governance Sebagai Variabel Pemoderasi Dalam Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.14 KB) | DOI: 10.32332/finansia.v2i01.1500

Abstract

The separation of ownership between the principal and agent in a company could cause a conflict of interest where both parties try to maximize their own interests. The mechanism of corporate governance is expected to minimize this conflict of interest. This study examines the corporate governance variables as moderating variable in the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Coorporate governance is measured by manajerial ownership, institutional ownership, independent commissioners, and the audit committee), earnings quality is measured by Earnings Response Coefficient (ERC), and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that mangerial ownership has not been proven as moderating variable in the influence of earnings quality on firm value. Institutional ownership, independent board of commissioners, and audit committee could moderate the influence of the earnings quality to firm value.
Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.87 KB) | DOI: 10.32332/finansia.v1i01.1144

Abstract

The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality
ANALISIS FUNDRISING WAKAF UANG PADA LEMBAGA KEUANGAN SYARIAH Julianto Nugroho
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.384 KB) | DOI: 10.32332/finansia.v2i01.1445

Abstract

Di Indonesia penerapan wakaf sejatinya sudah ada sejak masa pra kolonial-kolonial-hingga Indonesia merdeka. Hal ini dibuktikan dengan banyaknya masjid maupun madrasah yang dibangun diatas tanah wakaf, akan tetapi hal tersebut menimbulkan presepsi bahwa kegiatan wakaf hanya berkutat pada tanah dan bangunan sedangkan seiring dengan berjalanya waktu wakaf sendiri sudah menemukan suatu format atau pola yang proporsional dengan realitas situasi dan kondisi yang ada. Wakaf uang adalah instrumen agama yang menggunakan media uang untuk berwakaf, kalkulasi dari wakaf uang yang diakumulasi bisa mengentaskan kemiskinan dan menyejahterakan umat. Bank Muamalat Indonesia KCP Metro sebagai Lembaga Keuangan Syariah Penerima Wakaf Uang (LKS-PWU) memiliki tugas pokok menghimpun dana wakaf dalam rangka optimalisasi potensi wakaf uang. Realita yang terjadi adalah, sebagai LKS-PWU Bank Muamalat Indonesia KCP Metro menjalin kerjasama dengan BMT Surya Abadi untuk proses fundrising wakaf uang. Penelitian ini bertujuan untuk mengetahui penyebab belum optimalnya fundrising wakaf uang pada Bank Muamalat Indonesia KCP Metro. Kajian dalam penelitian ini menggunakan metode penelitian jenis lapangan (field research) dengan sifat deskrptif kualitatif, kemudian pengumpulan datanya menggunakan metode wawancara dan dokumentasi. Penelitian ini menyimpulkan bahwa terdapat dua faktor yang menjadi kendala fundrising wakaf uang, pertama adalah Bank Muamalat Indonesia KCP Metro tidak memberikan pelayanan wakaf sebagaimana mestinya dan kedua adalah pemahaman masyarakat serta antusiasme terhadap wakaf masih cenderung kurang.
MD&A ON SHARIA STOCK EXISTENCE Nur Wahyu Ningsih; Ridwansyah Ridwansyah; Ahmad Zuliansyah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.85 KB) | DOI: 10.32332/finansia.v2i2.1656

Abstract

This study aims to provide empirical evidence regarding stock returns as the impact of Management's Discussion and Analysis disclosure on companies listed in the Jakarta Islamic Index, Indonesia Stock Exchange, in the 2015-2017 period. The motivation behind this research is the absence of research in Indonesia which studies the presentation of MD & A which influences investors' decisions to invest in companies listed in the Jakarta Islamic Index, seen from the company's stock returns. This study used 63 samples. The hypothesis in this study was tested using a partial correlation of simple linear regression. The results showed that there is a positive relationship between MD & A disclosure of stock returns. From the results presented, it is expected that companies listed in the Jakarta Islamic Index can disclose MD & A fully and openly so that they can attract investors to invest. With the increase in stock returns to the value of the company, the existence of Islamic stocks can be increased. Therefore, Indonesia is expected not only to become a large market and place for the Muslim population but also to empower its people through the halal industry including the existence of Islamic stocks in Indonesia.
Apakah Leverage, Ukuran Perusahaan dan Masa Jabatan Direksi Mempengaruhi Kualitas Laporan Keuangan Bank Umum Syariah? Indriyana Puspitosari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1036.135 KB) | DOI: 10.32332/finansia.v2i2.1648

Abstract

financial statements have an important role for stakeholders to be able to provide information for decision making. Therefore, managers are required to be able to prepare quality financial reports. Financial statements are declared qualified if they meet the qualitative quality of financial statements. In this study trying to show the effect of leverage, firm size and tenure of directors on the quality of financial statements. The object of this study is in Islamic banks in Indonesia. The research sample consisted of 11 Islamic commercial banks with an observation period in 2013-2017. From the results of data processing, the results show that the leverage variable cannot affect the quality of islamic banks financial statements, while firm size and director tenure have a significant effect on the quality of financial statements
Aplikasi Single Index Model dalam Pembentukan Portofolio Optimal Saham LQ45 pada Bursa Efek Indonesia Atika Lusi Tania
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1471.878 KB) | DOI: 10.32332/finansia.v2i01.1502

Abstract

Single Index Model is a stock return model that divides the effect on returns into a systematic factor (as measured by yields on the market index) and company-specific factors. The shares used in the formation of the portfolio of the Single Index Model are stocks included in the LQ45 Index in the Indonesia Stock Exchange because this Index has always increased from year to year. However, not all shares in the LQ45 Index can be used, there must be a determination to get the most suitable shares to be used as a portfolio. Therefore, the author uses the Single Index Model Application in the Formation of the LQ45 Optimal Stock Portfolio on the Indonesia Stock Exchange so that investors know how to form an optimal portfolio using a simpler model of the single index model. This study aims to apply the application of a single index model in the formation of a stock portfolio registered in LQ45, determine the proportion of stock investment in the number of lots based on the proportion of stock portfolios, and determine the funds needed for stock investment based on the number of lots. Based on the results of data analysis using the Single Index Model Optimal Portfolio, the results show that out of 45 stocks in LQ45, 13 optimal stocks will be purchased by investors. Thirteen shares and market prices include LPPF Rp.3,400, INTP Rp20,025, LPKR Rp274, INCO Rp3,030, PTPP Rp.2,180, SCMA Rp1,615, TBIG Rp.3,850, AALI Rp.10,350, CTRA Rp1. 070, PWON Rp725, TAXI Rp50, WIKA Rp2,340, and WSKT Rp1,970. The proportion of shares is 9% LPPF, 7% INTP, 5% LPKR, 13% INCO, 19% PTPP, 12% SCMA, 9% TBIG, 7% AALI, 4% CTRA, 6% PWON, 3% TAXI, 4% WIKA , WSKT 2%. The funds to be invested are IDR 1,000,000, the total number of shares to be purchased is 1,271 sheets, or if in the lot lot there are around 12 lots.
PENGUKURAN KEPUASAN NASABAH MELALUI KUALITAS PELAYANAN PT. BNI SYARIAH KC. CIPUTAT DENGAN METODE IMPORTANCE PERFORMANCE ANALYSIS (IPA) & METODE COSTUMER STATISFACTION INDEX (CSI) AY Maryani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.484 KB) | DOI: 10.32332/finansia.v2i2.1650

Abstract

Berdasarkan hasil penelitian perbandingan kualitas pelayanan bank konvensional dan bank syariah dinyatakan bahwa terdapat perbedaan atara nilai rata-rata kualitas pelayanan pada bank konvensional dengan bank syariah, dimana nilai rata-rata kualitas pelayanan bank konvensional lebih tinggi dibandingkan bank syariah dan berdasarkan penilaian yang dilakukan oleh Market Research Indonesia (MRI)terdapat 5 bank syariah peraih penghargaan Banking Service Excellence Awards dan BNI Syariah merupakan bank kedua yang meraih penghargaan dari Banking ServiceExcellence Awards dimana penilaian yang dinilai dari penentuan peringkat ini yaitu dengan pengukuran aspek kinerja dari staff, satpam, costumer service, dan teller. Sedangkan penilaian aspek fisik dinilai dari banking hall, kenyamanan, kinerja ATM, dan layanan e-channel (sms, mobile, internet banking).Paper ini menganalisis tingkat kepuasan pelanggan melalui kualitas pelayanan Bank BNI Syariah KCP. Ciputat. Ini menggunakan metode non probability sampling. Tingkat kepuasan diukur dengan menggunakanImportance Performance Analysis (IPA)dan Costumers Statisfaction Index (CSI).Adapun responden pada penelitian ini adalah nasabah Bank BNI Syariah KCP. Ciputat yang pernah mendapatkan layanan pada Bank BNI Syariah KCP. Ciputat Hasil penelitian menunjukkan bahwa pelanggan puas dengan layanan dari Bank BNI Syariah KCP. Ciputat dengan tingkat CSI sebesar 79,34%. Berdasarkan Importance Performance Analysis (IPA), 5 atribut dikategorikan sebagai “prioritas perbaikan”, dan 13 atribut dikategorikan sebagai “pertahankan prestasi”. Selanjutnya, ada 3 atribut yang dikategorikan “berlebihan” dan 9 atribut adalah sebagai “prioritas rendah”. Kemudian rata-rata nilai kesesuaian/selisih dari seluruh atribut pelayanan Bank Bank BNI Syariah KCP. Ciputat adalah minus 0,14.
MORAL HAZARD DALAM PEMBIAYAAN SISTEM BAGI HASIL (MUDHARABAH DAN MUSYARAKAH) PADA BPRS MADANI KOTA METRO Enny Puji Lestari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.898 KB) | DOI: 10.32332/finansia.v2i2.1657

Abstract

Moral Hazard merupakan salah satu faktor penyebab rendahnya penerapan pembiayaan pada sistem bagi hasil yaitu pada akad kerja sama mudharabah dan musyarakah. Jenis penelitian ini yaitu dengan penelitian langsung pada lapangan dengan lokasi penelitian pada PT BPRS Madani Kota Metro, Lampung. Peneliti mengambil data yaitu dengan sistem pengumpulan data yang melalui proses wawancara dan dokumentasi dari beberapa data pendukung lainnya disitus jurnal. Sedangkan teknik analisisnya bersifat deskriptif kualitatif, penelitian yang berusaha mengungkap fenomena secara holistik dengan cara mendeskripsikannya melalui bahasa non numerik dalam konteks dan paradigma alamiah. Kemudian peneliti menganalisis data dan menginterprestasikan data yang didapatkan. Data yang telah didapat kemudian dianalisis dari serangkaian data yang ada dan digambarkan secara menyeluruh dari fenomena yang terjadi pada penerapan pembiayaan pada sistem mudharabah dan akad musyarakah serta faktor yang mendorong terjadinya moral hazard pada pembiayaan sistem bagi hasil. Hasil penelitian menunjukkan bahwa perilaku moral hazard nasabah pada PT BPRS Madani Kota Metro, Lampung merupakan salah satu risiko yang harus ditanggung oleh pihak bank itu sendiri terkait pembiayaan pada sistem bagi hasil. Dalam penerapan pembiayaannya sudah sesuai terhadap apa yang telah disyariatkan Islam karena telah terpenuhinya rukun pada sistem akad mudharabah serta musyarakah pada BPRS Metro Madani, serta faktor yang mendorong terjadinya moral hazard dalam pembiayaan berbasis bagi hasil adalah karena kepentingan masing-masing pihak tersebut.
THE EFFECT OF FINANCIAL LITERATION ON FINANCIAL PERFORMANCE IN COOPERATIVES OF STATE EMPLOYEES IN BANDAR LAMPUNG Liya Ermawati
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.541 KB) | DOI: 10.32332/finansia.v2i01.1441

Abstract

Allegedly, the reason for the number of cooperatives not actively running cooperative units is because there are still many financial problems. Individual needs and increasingly complex financial products require cooperative managers to have adequate financial literacy. Individuals need basic financial knowledge and the ability to effectively manage financial resources for better welfare and development of cooperatives.A person's ability to use money depends very much on the knowledge they have, the better the financial literacy that someone has, the better the financial management behavior of that person. This kind of thing, then, will have an impact on one's financial performance. Therefore, studies regarding this matter are very important to do. In this study, the total sample was 50. all the data obtained were analyzed using path analysis. Path analysis is used to analyze the pattern of relationships between variables in order to determine the direct and indirect effects of a set of independent variables on the dependent variable Based on the results of data processing, it can be seen that the value of the direct effect of the variable behavior of financial management on financial performance is equal to 0.681. Whereas, the indirect effect of variables x1, x2 and x3 on financial performance through financial management behavior is 0.0051 (0.367 x 0.480 x 0.029). by comparing the two values, it can be proved that the influence of knowledge variables (X1), understanding (X2), and application (X3) on financial performance is directly smaller than their influence on financial performance (Z) through financial management behavior (Y), so it can be concluded that the behavior of financial management is an intervening factor for financial literacy with financial performance Someone who has good financial literacy, coupled with proper financial management behavior, can be said as prosperous in terms of finances. By having good skills in managing finances, a cooperative manager will be free from financial problems so that the cooperative's financial performance will be achieved optimally.
STRATEGIC CHARITY IMPLEMENTATION IN INDONESIA’S RURAL ISLAMIC FINANCIAL INSTITUTION Devi Ayu Kurniati; Agung Guritno
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.469 KB) | DOI: 10.32332/finansia.v2i2.1662

Abstract

Strategic Charity, as the more specific implementation of Corporate Social Responsibility (CSR), is now gained its popularity among the company in Indonesia, including the Islamic Financial Institution. However, the execution sometimes did not achieve the goal nor misdirected. This study was conducted to determine the implementation of strategic charity done by BMT Al-Hikmah, Ungaran, Central Java. The method used was qualitative descriptive, and data collection was done using interviews and observations. The study revealed that the source of funds of the strategic charity comes from zakat, infaq, alms, and fines fund. The implementation was right on the target even though sometimes it is not enough since the source of funds is minimal while so many parties need those funds.

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