Jurnal Keuangan dan Perbankan Syariah

Pengaruh Total Asset Turnover (TAT), Kualitas Aktiva Produktif (KAP) terhadap Profitabilitas (ROA) dengan Non Performing Financing (NPF) sebagai Variabel Moderasi pada Bank Umum Syariah di Indonesia Periode 2018-2022

2024-01-08T03:40:40+00:00

This study aims to find out how the influence of Total Asset Turnover (TAT), Earning Asset Quality (KAP) on Profitability (ROA) with Non Performing Financing (NPF) as Moderating Variables in Islamic Commercial Banks in Indonesia Period 2018 - 2022. The independent variables used are TAT and KAP, the dependent variable used in this study is Profitability (ROA) and the moderating variable is NPF. The research data used is secondary data, TAT level, KAP level and also the level of profitability (ROA) and obtained from the official website of each Islamic Commercial Bank in Indonesia which has been published in the Financial Services Authority (OJK). The research data consists of 30 data where the data used is annual data. The research method used in this research is quantitative with a descriptive approach. The analysis technique used in this study is a partial test (t test), simultaneous test (F test), coefficient of determination test (R2) and MRA analysis test using the SPSS Version 25.00 analysis tool. The results showed that the TAT variable had no significant positive effect on ROA. KAP variable has a significant positive effect on ROA. KAP and TAT variables simultaneously influence ROA. The NPF variable is not able to moderate the effect of TAT on ROA. The NPF variable is not able to moderate the effect of KAP on ROA. So the KAP variables and NPF variables were not able to strengthen and give a significant effect on ROA partially in this study.

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA MASJID DARUL FALAH KECAMATAN PONTIANAK KOTA

2024-01-08T04:00:24+00:00

Purpose: This research was conducted on the Darul Falah Mosque in Pontianak Kota District. This study aims to find out how the accountability and transparency of the management of financial reports at the Darul Falah Mosque. This research was conducted with qualitative methods.

Design/methodology/approach: Data collection was carried out by interviews and information retrieval from the financial reports of the Darul Falah Mosque in Pontianak Kota District. Data sources were obtained from the treasurer and secretary of the Darul Falah Mosque.

Research Findings: Based on the results of the research conducted, it shows that the treasurer of the Darul Falah Mosque has not fully implemented accountability and transparency because there are several principles of accountability and transparency that have not been implemented by the administrators of the Darul Falah Mosque but the management of financial reports at the mosque has used modern methods, namely all financial reports are recorded. using a computer and this method has been applied for a long time.

Contribution/Originality/Novelty: accountability and transparency in Darul Falah Mosque

Dampak Penggunaan QRIS Pada Pelaku UMKM di Kota Padangsidimpuan (Studi Kasus pada Coffee Shop Kopi Koe)

2024-01-08T04:19:02+00:00

Technological advances and digitalization have experienced very rapid developments in all social

activities, such as in the payment system. This research is field research with a qualitative approach

with descriptive research type. Data collection techniques use observation and documentation

techniques, direct interviews with micro, small and medium enterprises at the Koe Padangsidimpuan

Café Shop. Data analysis techniques include data reduction, data presentation and drawing

conclusions. The data validity checking technique uses triangulation to check the validity of the data.

The use of QRIS is beneficial for the general public and the café because QRIS can simplify the

transaction process in the payment system, but it is very unfortunate because the use of QRIS has no

impact on the café's income. The impact of implementing QRIS use is still less than optimal among

millennials, This can be seen from the achievement of its user target, which only has a small number of

users.

Keywords: Use, Quick Response Code Indonesian Standard (QRIS), UMKM.

Pengaruh CAR, FDR dan NPF terhadap ROA Perbankan Syariah dengan PBH sebagai Variabel Moderating

2024-01-08T04:28:36+00:00

This study aims to determine the effect of the Capital Adequacy Ratio (CAR), Financing to Debt Ratio (FDR) dan Non Performing Financial (NPF) to Profitabilityat Islamic Commercial Banks with Profit Sharing Financing as the Moderating variable. This research uses quantitative research using multiple linear regression analisys. The data in this study are secondary data, with the population of Islamic Commercial Banks in 2016-2020. The sampling technique used purposive sampling and obtained a sample of 10 Islamic Commercial Bank that met the criteria. The analysis tool uses the Eviews 9 application. Based on the f test, it is known that simultaneously the variable CAR, FDR, NPF and Profit Sharing Financing have an effect on Profitability. From the R²test, it is known that the independent variable in this study affects the dependent variable by 99,6%. Based on the t-test, the result show that CAR has a significant positive effect on Profitability, FDR has no effect on Profitability, NPF has no significant positive effect on Profitability, Profit Sharing Financing has no effect on Profitability. From the result of the MRA test, it is known that PBH strengthens the effect of CAR on Profit Sharing Financing, PB weakens the influence of FDR on Profitability, while PBH is unable to moderate the effect of NPF Profit Sharing Financing.

STRATEGI PEMASARAN DALAM MENINGKATKAN VOLUME PENJUALAN PRODUK DI GIVIE DESSERT

2024-01-08T04:32:25+00:00

Safhira Azaria (11725046), “Marketing Strategy to Increase Sales Volume at Givie Dessert”. Faculty of Islamic Economics and Business Islamic Business Management Study Program, State Islamic Institute (IAIN) Pontianak, 2021. The purpose of this study was to find out what strategy was used and how the implementation of that strategy was used by Givie Dessert in increasing sales volume. With a research focus on marketing strategies to increase sales volume at Givie Dessert. This study used qualitative research methods. Sources of primary data in the form of direct observations and interviews with sources, namely the manager and owner of Givie Dessert. While the data collection technique is by means of observation, interviews, and documentation. Then the data were analyzed using data reduction techniques, data presentation, and drawing conclusions. In the end, the data will be tested for validity using data triangulation and member check techniques. The results of this study indicate that Givie Dessert has implemented a marketing strategy (marketing mix). This has a significant effect on the sales volume of Givie Dessert.

DAMPAK PINJAMAN UANG BERBASIS ONLINE TERHADAP KEBUTUHAN FINANSIAL MASYARAKAT DI KECAMATAN PONTIANAK KOTA ( STUDI KOMPARASI PINJAMAN ONLINE LEGAL DAN ILEGAL)

2024-01-08T04:35:48+00:00

Dampak Pinjaman Uang Berbasis Online terhadap kebutuhan finansial masyarakat di Pontianak Kota ( Studi Komparasi Pinjaman Online Ilegal dan Non Ilegal ) Oleh Syarifah Aulia Nurazkiyanti Nim, 11821005

Tujuan dalam penelitian ini yaitu untuk mengetahui dampak perbandingan antara pinjaman online ilegal dan legal terhadap kebutuhan masyarakat di Kecamatan Pontianak Kota dan untuk mengetahui faktor yang menyebabkan masyarakat di Kecamatan Pontianak Kota menggunakan pinjama uang berbasis online.

Jenis penelitian adalah field research (penelitian langsung di lapangan) dengan pendekatan kualitatif. Sumber data yang digunakan adalah data primer dan data data sekunder, dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi.. Teknik analisis datanya yaitu reduksi data, penyajian data, dan penarikan kesimpulan.

Hasil penelitian ini yaitu : 1). Penyebab Masyarakat Kecamatan Pontianak Kota menggunakan aplikasi pinjaman online yaitu karena kebutuhan darurat,gaya hidup dan modal usaha. 2).Dampak pinjaman berbasis online bagi masyarakat di kecamatan Pontianak Kota, yaitu memiliki dua dampak dari platform pinjaman online legal dan ilegal, dampak dari pinjaman legal meliputi dampak positif dan negatif. 3) Pinjaman Uang berbasis Online dilihat dari tinjauan ekonomi islam, pada dasarnya hukum pinjam meminjam sangat lah diperbolehkan dalam islam, sebagai salah satu praktek kemanusiaan, adanya platform fintench agar akses lebih mudah karena teknologi semakin canggih, namun perlu diketahui bahwa pinjam meminjam yang terdapat unsur melipat gandakan hukum nya haram sesuai dengan aturan pada syariat islam sehingga bertentangan dengan tujuam hukum islam yaitu kemashlahatan.