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Yenti Afrida
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Program Studi Manajemen Perbankan Syariah - Fakultas Ekonomi dan Bisnis Islam – Universitas Islam Negeri Imam Bonjol Padang, Sungai Bangek, Balai Gadang, Kec. Koto Tangah, Padang, Sumatera Barat.
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INDONESIA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Published by Universitas Islam Negeri Imam Bonjol Padang
ISSN : 25285629     EISSN : 25285637     DOI : http://dx.doi.org/10.15548/al-masraf
Core Subject : Economy,
Economics, Econometrics & Finance
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of the banks and financial institutions
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 124 Documents
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EVALUASI KINERJA UNIVERSITAS ANDALAS BERDASARKAN INDIKATOR SATUAN KERJA BADAN LAYANAN UMUM BIDANG LAYANAN PENDIDIKAN MISNELI MISNELI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i1.172

Abstract

In the performance assessment of BLU for public universities in 2012 conducted by Kemdikbud, there are 24 educational institutions with the status of Public Service Board including those of Andalas University with BLU status in 2009 with rank 14 of 24 educational institutions. Based on the decision, the researcher is interested in assessing the performance of BLU Unand in 2014 and evaluating the constraints faced against unachieved performance as well as evaluation of the target or performance score of the BLU work unit indicator itself as well as the recommendations given. The method of this research is using mixed methode (combination between quantitative and qualitative). The research process begins by taking research data, processing data, interviews and final results. The results of this study indicate that the performance of BLU Unand in 2014 is good with the predicate A with a score of 74.3. By 2014 Unand's performance if judged by the BLU indicator is not satisfactory because the highest score is excellent with the AAA predicate and the total score is more than 95. There are several targets of indicators that have not been reached in the financial aspects ie cash ratio, current ratio, asset turnover fixed income, equity compensation, income ratio of PNPB to operational cost, definitive RBA, financial report based on SAK, Statement of Income Rule and Expenditure BLU, SOP of receivable management and debt management SOP. Meanwhile, if viewed from the aspects of service that has not been achieved is the accreditation, achievement and customer satisfaction.
ANALISIS ROA DAN ROE TERHADAP PROFITABILITAS BANK DI BURSA EFEK INDONESIA NUZUL IKHWAL
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i2.57

Abstract

The research theme is the financial and banking institutions. The purpose of this study was to examine the influence of return on assets and return on equity on profitability in banking companies listed in Indonesia Stock Exchange. The data used in this research is secondary data from the financial statements on ten banking company in the Indonesia Stock Exchange. A method of data analysis used in this research is the multiple regression models. The study found that simultaneous return on assets and return on equity effect on the profitability of the banking companies listed in Indonesia Stock Exchange. Similar findings were also found partial test results. This indicates that the return on assets and return on equity are variables to consider for investors before making an investment decision. Partial variable ROA significant effect on profitability because the value t-count > t-table that is equal to 3.254 > 1.667 with a significance value of 0.02 < 0.05, ROE variables have a significant negative effect on profitability due to the value table-t > t-count amounting to -2.250 > 1.667 with significant value 0.015 < 0.05, and variable ROA and ROE jointly affect the profitability indicated by the value of the larger F-count 5.548 > 3.191 with significance value of 0.007.
ANALISIS KESEJAHTERAAN MAQASHID SYARIAH PADA USAHA MIKRO KECIL MENENGAH SAFARINDA IMANI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 1 (2019): Januari - Juni 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i1.209

Abstract

The contribution of the Surabaya city government is an provision of freedom of production based on the levelof creativity and innovation. Building Suroboyo bridges, dancing fountains, bulak parks, and fish centersthat make up the area to better place towards prosperity. MSMEs will also increase regional income. MSMEsindirectly apply maqashid sharia. Using qualitative descriptive analysis to understand how MSM can be used in the perspective of Islamic economics from the side of Maqashid al-Shari'ah.
ANALISA KINERJA KEUANGAN DAN PREDIKSI KEBANKRUTAN BANK PEMBIAYAAN RAKYAT SYARIAH TONY ISWADI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 1 (2017): Januari - Juni 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v2i1.93

Abstract

The theme of the article is the banks and financial institutions. This study aims to assess the financial performance of existing BPRS in Central Sumatra, and predict the potential for bankruptcy in the BPRS. The method used to assess financial performance is to assess the performance of Capital, Efficiency, Liquidity and Profitability in the period of financial statements 2013-2015. While the potential for bankruptcy is done by using the Altman Z-Score method. The results showed that there were two potentially bankrupt BPRS.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK (STUDI EMPIRIS PERUSAHAAN YANG DIPERINGKAT FITCH RATING) RIFQI MUHAMMAD; CAHYANINGTYAS TIRZA SILVIANI BIYANTORO
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.220

Abstract

This study aims to determine the effect of profitability, leverage, firm size, and growth of the company to the sukuk ratings. The main purpose of this rating is to provide information to investors about the state of sukuk issuers and what risks will be borne, so that can be used as consideration of investors in investing. The sample in this research is sukuk issuer company rated by rating agency Fitch Rating period 2013-2016. Samples were chosen using purposive sampling method and 15 companies were selected. Data analysis was done by multiple linear regression model and using SPSS 22.0 software. The results of this study indicate that the profitability and firm size have a positive and significant impact on the rating of sukuk. Leverage has a negative and significant impact on the sukuk rating. While the growth of the company has a positive effect is not significant on the rating of sukuk.
PELAKSANAAN ZAKAT PERTANIAN (STUDI KASUS PETANI BAWANG DI NAGARI KAMPUNG BATU DALAM KECAMATAN DANAU KEMBAR KABUPATEN SOLOK) WIDI NOPIARDO; AFRIANI AFRIANI; RIZAL FAHLEFI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i1.165

Abstract

This paper discusses the implementation of agricultural zakat in "Nagari Kampung Batu Dalam, Kecamatan Danau Kembar, Kabupaten Solok" and what are the constraints faced by the community in the implementation of agricultural zakat. The type of research is field research. It is concluded that the implementation of zakat onion farming is done by farmers at every harvest time, two to three times of harvest and the month of Ramadan. The amount of zakat disbursed partially calculates the operational costs and partly focus on the amount of crops obtained. Zakat is distributed in the form of money and goods and onions are given to workers who are deemed entitled to receive zakat, kinsman relatives, orphans and zakat are also channeled to the mosque or local mushalla. Some people still equate agricultural zakat with alms or infak. While the constraints faced by the community in implementing agricultural zakat is the level of public awareness is still low, it is influenced by the lack of understanding of society about agricultural zakat and education is still low, the distribution of zakat that has not been right target and the absence of institutions that collect and distribute zakat.
APLIKASI MODEL CAMEL DALAM MENGUKUR KESEHATAN DAN KINERJA KEUANGAN BANK HERISPON HERISPON; RORI KRESNA HADE
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i2.52

Abstract

The theme of the article is the banks and financial institutions. The research objective is: to measure the levels of health and financial performance of the bank. This research uses descriptive quantitative method, which analyzed data collected from the literature and data from the company. The data has been collected, then analyzed the financial ratios related to the health of banks and compared from year to year, but it also provides an assessment of the financial performance according to the standards and regulations of Bank Indonesia. The financial statements of the bank is the overall economic transactions undertaken by the bank concerned during an accounting period are classified and systematically arranged into the shape of the balance sheet and income statement. The financial statements of the bank balance sheet providing information to external parties, such as central banks, public and investors, regarding our financial position, which further can be used externally to assess the magnitude of the risks that exist in a bank. An income statement provides an overview of the business development bank. One way to determine the financial performance of banks is the financial statements. The financial statements present all operational activities of the bank in a given period. Based on those statements, do the analysis of the level of of the bank's financial performance, to see the progress and financial condition of the company and also to see the performance.
KINERJA MANAJER INVESTASI REKSADANA SAHAM SYARIAH DI INDONESIA ANITA ANITA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 1 (2019): Januari - Juni 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i1.204

Abstract

The purpose of this study is to test the ability of investment managers in Islamic mutual funds in their abilityto conduct stock selection and market timing. The model developed in this study uses the Henriksson-Mertonmodel. With purposive sampling technique obtained a sample of 31 mutual funds. After testing the resultsobtained, the performance of Islamic stock mutual funds in Indonesia underperformed compared to the ISSI market performance. The stock selection results contribute negatively to a = 5%, while the ability of market timing has a significant positive effect on mutual fund returns.
ISLAMIC ISSUES SOCIAL RESPONSIBILITY ISLAMIC BANKING MUKHLIS MUKHLIS; MAWADDAHIRHAM MAWADDAHIRHAM; SUGIANTO SUGIANTO; FUADAH BINTI JAUHARI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.507 KB) | DOI: 10.15548/al-masraf.v7i1.286

Abstract

Islamic banking principally inculcates ethics and social and moral responsibility in doing business related to its principle function and disclosure with the whole purpose for the benefit of society. In the Islamic context, improving sharia-based community institutions and the Practice of Corporate Social Responsibility (CSR) will be seen. Disclosure of social responsibility is a way for companies to communicate with governments. In Islamic business, everyone is responsible before Allah for society. In the western concept, CSR is sometimes inseparable from the interests of gharar and social aspects. ISR has been disclosed on matters related to Islamic principles that are intermediary financial institutions, both individuals and institutions that are in one unit. And not allowed to exploit and harm others. Where Islamic banking must explain CSR funds using the ISR calculation system.This study uses a descriptive qualitative method by explaining CSR with the ISR model for Islamic banks to determine by using the system Increasing transparency in business operations by presenting accurate and actual information related to finance and paying attention to the spiritual level needs of Muslim investors or sharia compliance in decision making. Decisions as a form of accountability to Allah SWT and the community by creating a dynamic environment and paying attention to the community in the work area and the environment so that a high sense of social concern establishes a society that has religious capacity for Allah SWT.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS BANK SYARIAH DI INDONESIA MENGGUNAKAN METODE VECTOR ERROR CORRECTION MODEL (VECM) AYIF FATHURRAHMAN; FIRSHA RUSDI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.215

Abstract

This study aims to analyze the factors that affect the liquidity of Islamic banks in Indonesia. The analysis is carried out using sequential monthly data published by Bank Indonesia in the period 2010 to 2018. The variables used are internal factors (Capital Adequacy Ratio (CAR), Return On Assets (ROA)) and external factors (SBI Inflation and Interest Rates) ) The method used in this study is the Vector Error Corection Model (VECM). Based on the results of the study show that in the short term, the variable CAR, ROA, Inflation and SBI interest rates positively and significantly affect FDR. Whereas in the long term, the CAR variable and inflation have a significant positive effect on FDR, the ROA variable negatively influences FDR. And the variable SBI interest rate does not have a significant effect on FDR.

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