Altijary最新文献_第8页

Kinerja Keuangan Koperasi Jasa Keuangan Syariah (KJKS) Di Jawa Tengah 伊斯兰金融服务合作社(KJKS)在爪哇中部的财务表现

Altijary Pub Date : 2018-01-01 DOI: 10.21093/AT.V2I2.928

Dodik Jatmika, Suhesti Ningsih

引用次数: 4

Implementasi Corporate Social Responsibility (CSR) Pada Lembaga Keuangan Syariah (Studi Kasus Pada BRI Syariah Tahun 2014-2015) 奖学金财务委员会实施企业社会责任（CSR）（2014-2015年“一带一路”奖学金案例研究）

Altijary Pub Date : 2018-01-01 DOI: 10.21093/at.v2i2.717

Muhammad Tho’in

{"title":"Implementasi Corporate Social Responsibility (CSR) Pada Lembaga Keuangan Syariah (Studi Kasus Pada BRI Syariah Tahun 2014-2015)","authors":"Muhammad Tho’in","doi":"10.21093/at.v2i2.717","DOIUrl":"https://doi.org/10.21093/at.v2i2.717","url":null,"abstract":"The concept of Corporate Social Responsibility shows that companies not only oriented to the quest for profit, but also obliged to maintain harmony and harmony with the stakeholders. CSR is ultimately to improve living conditions and benefits the company itself, the surrounding community, and the general public. Various CSR consists of economic responsibility, legal responsibility, ethical responsibility, and the responsibility of generosity. The purpose of this study was to determine how the implementation of Corporate Social Responsibility by BRI Syariah in 2014 and 2015 also the field of what is priority activity. The research method used quantitative descriptive data sources in the form of secondary data from the financial statements of BRI Syariah in 2014 and 2015. The results showed that the implementation in 2014 of CSR activities by BRI Syariah had been performed on six fields with total realization of Rp.2.714.278.584. While in 2015 BRI Syariah CSR activities had been conducted in 5 fields with total realization of Rp.1.374.468.181. Priority areas of CSR activities during 2014 and 2015 by BRI Syariah changes. This is because of the program Syariah BRI CSR was conducted in accordance with the situation and conditions in the field, although previously had been mapped. For 2014, CSR priority program for donations, calamities and natural disasters which amount of Rp.1.279.788.110 or 47% of the total realization of CSR in 2014. While in 2015 CSR priority program to help proselytizing and religious facilities in the amount of Rp.598.203 .000 or 44% of the total realization of CSR in 2015.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"125-131"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia 传统和伊斯兰农村银行信贷顺周期性比较:来自印度尼西亚的证据

Altijary Pub Date : 2018-01-01 DOI: 10.21093/AT.V3I1.808

A. Widodo, Mahrus Lutfi Adi Kurniawan

{"title":"Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia","authors":"A. Widodo, Mahrus Lutfi Adi Kurniawan","doi":"10.21093/AT.V3I1.808","DOIUrl":"https://doi.org/10.21093/AT.V3I1.808","url":null,"abstract":"Financial instability has been caused by many factors, one of which is the pro-cyclicality of credit expansion. Many empirical studies in developed countries proved that excessive credit during economic booms would be accompanied by financial crisis. In the Indonesian context, Islamic and Conventional rural bank have an important role in the provision of loans since Small Medium Enterprises still dominates economic activity. This study aims to examine the pro-cyclicality of the credit channeled into Small Medium Enterprises by both conventional and Islamic rural banks in Indonesia; by comparing of both of which are categorized as pro-cyclicality. This study applies both Autoregressive Distributed Lag (ARDL) model to explore the extent to which the pro-cyclicality derived from indicator variables of rural banks may affect the real sector, and frequency-based filter to construct credit/financing cycle characterised by rapid growth in credit from both conventional and Islamic rural banks. The results of this study demonstrate that in the short term, conventional and Islamic rural credit banks do not follow economic growth. This means, both conventional and Islamic procyclicality do not behave in the short term. However, in the long term when the economy is in the expansion phase, Conventional rural bank tends to be more procyclical than Islamic rural banks. From the capital side, Islamic rural banks compared to Conventional bank show countercyclical behavior both in the short and long term. Moreover, to the credit risk of their bad loans, conventional rural banks have a negative response to the increase in credit risk, while Islamic rural banks are positively affected by credit risk. Finally, the results of frequency-based filter suggest that credit of conventional rural banks and financing in Islamic rural banks have different cycles in response to changing economic conditions.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"87-105"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Implementasi Regulasi Pasar Modal Syariah Pada Sharia Online Trading System (SOTS)

Altijary Pub Date : 2017-12-26 DOI: 10.21093/AT.V2I2.726

Yussi Septa Prasetia

引用次数: 11

Analisa Pengaruh Kualitas Aset, Likuiditas, Efensiensi Usaha dan Profitabilitas terhadap Rasio Kecukupan Modal pada Umum Syariah Periode 2012-2015 分析2013 -2015年伊斯兰教法总资本利润率、流动性、企业激励和盈利能力对资产质量、流动性和盈利能力的影响

Altijary Pub Date : 2017-11-15 DOI: 10.21093/AT.V2I2.677

IIntannes Putri Basse, Ade Sofyan Mulazid

引用次数: 3

Halaman Depan dan Daftar Is 头版和列表是

Altijary Pub Date : 2017-02-24 DOI: 10.21093/at.v1i1.673

Agus Setiawan

引用次数: 0

Halaman Index dan Penulis 索引和编写器页面

Altijary Pub Date : 2017-02-24 DOI: 10.21093/AT.V1I1.674

Agus Setiawan

引用次数: 0

Pengaruh Penyerapan Anggaran, Budaya Organisasi, Kepuasan Kerja Dan Pengawasan Inspektorat Terhadap Kinerja Keuangan Organisasi Publik (Studi pada Pemerintah Daerah Kabupaten Banjarnegara) 预算吸收、组织文化、工作满意度和对公共组织财务绩效的监督的影响(班贾达州地方政府的研究)

Altijary Pub Date : 2016-12-01 DOI: 10.21093/at.v2i1.536

Dimas Estu Priagung, Edward K. Sinoeraya, M. Mafudi

{"title":"Pengaruh Penyerapan Anggaran, Budaya Organisasi, Kepuasan Kerja Dan Pengawasan Inspektorat Terhadap Kinerja Keuangan Organisasi Publik (Studi pada Pemerintah Daerah Kabupaten Banjarnegara)","authors":"Dimas Estu Priagung, Edward K. Sinoeraya, M. Mafudi","doi":"10.21093/at.v2i1.536","DOIUrl":"https://doi.org/10.21093/at.v2i1.536","url":null,"abstract":"This study aims to determine the absorption of the budget, organizational culture, job satisfaction and supervision inspectorate on the financial performance of public organizations. The research object is selected in this study were employees of the SKPD in Banjarnegara district. The research is a qualitative research with empirical studies. Criteria respondents used in this study are employees who work on the part relating to the study variables. The sample used by 54 respondents. Data collection methods used with a questionnaire consisting of five instruments by using Likert scale. Of the 54 questionnaires that have been distributed, the number of questionnaires returned by 54 questionnaires and can be analyzed. Data analysis technique used is test the quality of data consisting of validity and reliability test, test the classical assumption of normality test, multicollinearity and test heterosketastistas, and hypothesis testing consisting dariuji multiple regression coefficient ddeterminasi, t test and F.These results indicate that ( 1 ) absorption positive significant effect on the financial performance of public organizations ( 2 ) organizational culture positive significant effect on the financial performance of public organizations ( 3 ) job satisfaction did not significantly affect the financial performance of public organizations ( 4 ) supervision inspectorate effect a significant positive financial performance of public organizations.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Analisis Pengaruh Likuiditas, Profitabilitas, Insider Ownership, Institutional Ownership dan Pertumbuhan Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan 分析流动性、盈利能力、内部企业、机构所有者和企业对房地产、房地产和建筑部门股息政策的影响

Altijary Pub Date : 2016-12-01 DOI: 10.21093/AT.V2I1.550

Irene Mardian Puteri, S. Sudarto, Sulistyandari Sulistyandari

{"title":"Analisis Pengaruh Likuiditas, Profitabilitas, Insider Ownership, Institutional Ownership dan Pertumbuhan Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan","authors":"Irene Mardian Puteri, S. Sudarto, Sulistyandari Sulistyandari","doi":"10.21093/AT.V2I1.550","DOIUrl":"https://doi.org/10.21093/AT.V2I1.550","url":null,"abstract":"The study titled liquidity, profitability, insider ownership, institutional ownership and growth of the company on dividend policy company property sector, real estate and building construction to determine the influence of the five variables on dividend policy on the company's property sector, real estate and construction of buildings. This research was conducted during the period 2010-2014. The populations in this study are all companies listed in Indonesia Stock Exchange during the study period of data collection method using purposive sampling, in order to obtain 6 companies. This study used panel data regression analysis with a model Fixed Effect and the tool to analyze the data used Eviews 8. Testing the hypothesis using by the coefficient of determination, t-test statistics and F-test statistics.The results showed that liquidity does not affect the dividend policy, profitability does effect on dividend policy, insider ownership does not affect the dividend policy, institutional ownership does affect the dividend policy, the company's growth does not effect on dividend policy. The implication of this research for the company to consider profits as a main consideration to dividend policy as well as the company continues to invest despite profit increase or decrease.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia (Periode 2010-2015) 良好公司治理(GCG)对印尼伊斯兰公共银行财务业绩的质量影响(2010-2015年期间)

Altijary Pub Date : 2016-12-01 DOI: 10.21093/AT.V2I1.610

Angrum Pratiwi

{"title":"Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia (Periode 2010-2015)","authors":"Angrum Pratiwi","doi":"10.21093/AT.V2I1.610","DOIUrl":"https://doi.org/10.21093/AT.V2I1.610","url":null,"abstract":"The purpose of this study to determine the effect of the application of Good Corporate Governance (GCG) on financial performance as measured by the ratio of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Return on Equity (ROE), Net Income Margin (NIM), Financing Deposits ratio (FDR), and the ratio of Operating Expenses and Operating Income (ROA) at the Islamic Banks. The study population was the whole Islamic Banks that have implemented GCG according to the rules of Bank Indonesia. This research is associative to see the relationship between the variables of one another. The data used are secondary data from the annual report and corporate governance report published by respectively Islamic Banks 2010-2016 period. Samples collected are 10 Islamic banks by the number N = 60. The results showed that the application of GCG is based on data collected had an average of 1:55 to 2:20 that enter into the category of \"Good\". This means that the quality of GCG implementation in accordance with the BUS 11 indicators that have been set by Bank Indonesia. The results of the t test (partial test) showed that the quality of GCG implementation significant positive effect on the CAR, NPF and ROA. The quality of GCG implementation negatively affects the ROA and ROE significantly. While the statistical test results apparently GCG implementation does not affect the performance ratio of NIM and FDR.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 25