Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember)

Hasan, Brian Ahmad Nur; Roziq, Ahmad; Mas’ud, Imam

doi:10.19184/ejeba.v4i1.4562

Cited by 2 publications

(1 citation statement)

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“…Artinya, semakin berkompeten account officer yang dimiliki BNI Syariah Cabang Surabaya, semakin menunjang penerapan manajemen risiko pembiayaann yang efektif. Hasil uji hipotesis tersebut, telah memperkuat hasil penelitian yang dilakukan oleh Hasan (2015) bahwa kompetensi account officer berpengaruh signifikan terhadap kinerja pembiayaan. Variabel kinerja pembiayaan yang ditelitinya memiliki kesamaan dengan efektivitas manajemen risiko pembiayaan dari beberapa indikator yang digunakan.…”

Section: Pengaruh Kompetensi Account Officer Terhadap Efektivitas Manunclassified

Efektivitas Manajemen Risiko Pembiayaan di BNI Syariah Cabang Surabaya dalam Pengendalian Pembiayaan Bermasalah

Ahsan

Al-Azhar²

2019

Minds

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Penelitian ini bertujuan untuk menguji pengaruh langsung peran audit internal terhadap efektivitas manajemen risiko dengan kompetensi account officer sebagai variabel intervening di BNI Syariah Cabang Surabaya. Metode yang digunakan adalah kuantitatif asosiatif dengan sampel jenuh 34 orang yang terdiri dari karyawan audit internal, account officer, unit pembiayaan dan manajemen risiko. Data dianalisis dengan menggunakan Partial Least Square (smartPLS 3.0). Hasil penelitian menunjukkan peran audit internal tidak berpengaruh secara langsung terhadap efektivitas manajemen risiko pembiayaan, audit internal berpengaruh positif terhadap kompetensi account officer, dan kompetensi account officer memediasi efektivitas manajemen risiko. Implikasi praktis, BNI Syariah Surabaya hendaknya tetap mempertahankan dan memperkuat peran audit internal dan kompetensi account officer untuk mengurangi risiko pembiayaan.

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Section: Pengaruh Kompetensi Account Officer Terhadap Efektivitas Manunclassified

Efektivitas Manajemen Risiko Pembiayaan di BNI Syariah Cabang Surabaya dalam Pengendalian Pembiayaan Bermasalah

Ahsan

Al-Azhar²

2019

Minds

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Three research method approaches: musharaka financing performance model in Indonesian Islamic banks

Roziq,

Shulthoni,

Anugerah

et al. 2024

JIABR

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Purpose This paper aims to create a model of musharaka financing performance and Islamicizing agency theory to explain issues related to musharaka financing and propose solutions to these problems. Design/methodology/approach This research focuses on Islamic banks located in East Java Province, Indonesia, as the population for investigation. This study used primary data collected through a questionnaire instrument. The research adopts a mixed method approach, integrating quantitative data using the smartPLS program, qualitative data using a case study and kasyif research. Findings This research revealed that employee competence, Islamic business ethics and monitoring significantly impact the risk of musharaka financing. In contrast, information asymmetry does not significantly influence the risk of musharaka financing in Islamic banks. On the contrary, information asymmetry, Islamic business ethics and monitoring significantly affect the performance of musharaka financing. However, employee competence and risk of musharaka financing do not significantly influence the performance of musharaka financing in Islamic banks. Research limitations The responses to the questionnaire are analyzed from the perspective of directors and financing managers of Islamic banks who possess expertise in management and act as financing providers. However, musharaka partners who receive financing may have different perceptions and experiences of implementing musharaka financing. Practical implications Financing managers and directors at Islamic banks need to minimize the risk of musharaka financing and alleviate information asymmetry by enhancing employee competence and selecting musharaka partners capable of adhering to Islamic business ethics. Social implications Partners of musharaka financing should enhance their Islamic business ethics. Next, other researchers should improve this study by expanding the research locations, increasing the sample size, incorporating additional variables and involving musharaka partners as respondents. Originality/value It is a new research using three methods to construct a model of musharaka financing performance. The research refines agency theory by integrating Islamic values into Sharia agency theory.

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Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember)

Cited by 2 publications

References 0 publications

Efektivitas Manajemen Risiko Pembiayaan di BNI Syariah Cabang Surabaya dalam Pengendalian Pembiayaan Bermasalah

Efektivitas Manajemen Risiko Pembiayaan di BNI Syariah Cabang Surabaya dalam Pengendalian Pembiayaan Bermasalah

Three research method approaches: musharaka financing performance model in Indonesian Islamic banks

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