Bank Aceh Syariah Research Articles

TENDENSI KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, LOVE OF MONEY, DAN INTEGRITAS

This research aims to investigate the impact of internal control, love of money, and integrity on accounting fraud tendencies at the operations head office of PT. Bank Aceh Syariah. The study sample comprises staff in various roles, including customer service, tellers, accounting division, and finance officers, totaling 81 respondents. The research employed the purposive sampling method, and primary data were obtained through questionnaires administered to the participants. The analytical approach utilized multiple linear regression analysis. The findings reveal that, both simultaneously and partially, internal control, love of money, and integrity significantly influence the tendency of accounting fraud at PT. Bank Aceh Syariah's operations head office.

Implementasi Akuntansi Murabahah terhadap Pembiayaan Kepemilikan Rumah pada Perbankan Syariah

The purpose of this study is to find out how murabahah accounting is applied to Islamic banking, especially Bank Aceh Syariah Kota Kualasimpang. This study applies qualitative descriptive analysis. Data was collected through interviews with company employees and finance teams that handle homeownership financing, and documentation such as financial statements and literature. Qualitative descriptive analysis is used to analyze the data obtained. The results of the study show that Bank Aceh Syariah Kota Kualasimpang has not implemented murabahah accounting fully by the concept of Islamic accounting. In the results of the study, the bank did not set fines for customers who were late in paying financing, both when admitting and calculating fines. The limitation of this study is that the results are difficult to generalize broadly because the research is only based on research studies on one Islamic bank. So that the next researcher can add the amount of research to other Islamic banking so that the results of the research can be widely generalized.

Analisis Perbandingan Kinerja Keuangan Shariah Antara Sharia Conformity And Profitability (SCNP) Dan Shariah Maqashid Index Pada Bank Umum Syariah Diindonesia

In this study the measurement of financial performance at Islamic Commercial Banks in Indonesia is carried out based on sharia aspects which consist of Islamic financial performance and Islamic maqashid performance. This study aims to analyze the performance of Islamic banking, especially Islamic Commercial Banks in Indonesia during the five year period from 2018-2022. Which is measured using the Sharia Conformity and Profitability (SCnP) and the Sharia Maqashid Index (SMI). The data used are 5 Islamic Commercial Banks consisting of: Bank Muamalat Indonesia (BMI), Bank Mega Syariah (BMS), Bank BCA Syariah (BCAS), Bank Bukopin Syariah (BBS), Bank Aceh Syariah (BAS). The data source used in this research is secondary data. Data is obtained from the annual reports of BUS in Indonesia for 2018-2022 via the website of each Islamic Commercial Bank. The results of this study show that based on the graphs and rankings, the results of the comparison of SCnP and SMI during the 2018-2022 period show that Islamic Commercial Banks in Indonesia are in one quadrant, namely URQ (Upper Right Quadran), Bank Aceh Syariah (BAS) is ranked first, Banks Muamalat Indonesia (BMI) is ranked second, Bank BCA Syariah (BCAS) is ranked third, Bank Bukopin Syariah is ranked 4th, and Bank Mega Syariah is ranked fifth.

Komparasi Efektivitas Biaya Pelatihan Sumber Daya Manusia Pada Bank Umum Syariah di Indonesia

Training is essentially a learning process. Maqashid sharia as the foundation of sharia banking has the first goal of educating or conducting research for individuals. Industry competitiveness will not be able to increase without employees who are reliable and competent in their fields. The industry invests heavily in the training and development of its employees. It is time for the organization or BUS to change their perspective on aspects of employees in the organization or BUS, if they want BUS or their organization to be superior and bigger. This study aims to analyze the cost-effectiveness of BUS training in Indonesia in the period 2020 to 2022. The method used is descriptive analysis with a comparative model and quadrant analysis between sampling on the performance of the training cost-effectiveness ratio. The results of the study used quadrant analysis, namely BUS in quadrant 1: PT BPD Nusa Tenggara Barat Syariah (NTBS), PT. Bank Muamalat Indonesia (BMI), PT. Bank Aceh Syariah (BACS) and PT. Bank Victoria Syariah (BVIS). Quadrant 2 namely: PT. Bank Jabar Banten Syariah (BJBS), PT. BCA Syariah (BCAS) and PT. Bank Syariah Indonesia, Tbk (BSI). Quadrant 3 is nil. Finally in quadrant 4 there are: PT. Bank Mega Syariah (BMS), PT. Bank Panin Dubai Syariah, Tbk (BPDS), PT. Sharia National Pension Savings Bank, Tbk (BTPS), PT. Bukopin Sharia Bank (BSB) and PT. Bank Aladin Syariah, Tbk (BAL). Categorization using quadrant analysis indicates that the BUS industry in Indonesia is mostly not effective in managing and realizing HR training costs.
 Keywords: Training, human resources, Islamic banking

IMAGE AND SERVICE ACCESSORIES: THE EFFECT ON CUSTOMER LOYALTY

Traditional use of the word "loyalty" refers to a customer's commitment to certain banking-related goods or brands. This research intends to assess the influence of image and service accessories on customer loyalty at the Singkil Branch of PT. Bank Aceh Syariah. All clients of the Bank Aceh Syariah Singkil Branch are the population for this associative quantitative study, and the sample approach is accidental sampling. A questionnaire with a Likert scale that was evaluated for validity and reliability was used to gather data. The findings of multiple linear regression analysis reveal that image and accessories have a considerable influence on consumer loyalty, either concurrently or separately. These findings emphasize the significance of a favorable image and appealing service accessories in fostering customer loyalty at the PT. Bank Aceh Syariah Singkil Branch. The implication is that businesses must continually monitor the image they convey to their clients and assure the provision of appealing service accessories.

NON HALAL INCOME: CRITICAL OF ACCOUNTING TREATMENT, SOURCE AND UTILIZATION AT BANK ACEH SYARIAH

The purpose of this study is to examine the sources of non-halal income and its usage in Aceh Sharia banking, as well as to critique the use of non-halal income sources. This research employs a qualitative method with a critical approach to the consistency of Sharia banking compliance with Islamic principles. The results show that Aceh Sharia Bank's use, measurement, presentation, and disclosure of financial information are in line with PSAK 101. Aceh Sharia Bank obtains non-halal income from placing funds in non-sharia banks and earning interest income that is used to fund social activities. This creates a paradox for sharia banks that encourage people to migrate to sharia banking, while their funds are mostly placed in non-sharia banks and used for public purposes that enhance the positive image of sharia banking.

Performa Kinerja Keuangan Bank Umum Syariah Periode 2018-2021: Pendekatan RGEC

Based on the formulas laid forth in OJK Circular Letter No.10/SEOJK/03/2014 about Bank Health Level utilizing the RGEC technique, this study was developed to ascertain the soundness level of BUS. The RGEC approach uses a risk factor profile (bank risk), GCG factor (growth, competition, and government), profits, and capital as indicators of performance. All Islamic financial institutions that are OJK-approved throughout the 2018-2021 study period serve as research items. To do this, the RGEC method was used to compute financial ratios, making this research a descriptive quantitative analysis. According to the findings of this analysis, Bank BCA Syariah, Bank Aceh Syariah, Bank BTPN Syariah, and Bank NTB Syariah are among the group of banks that are in very good health between 2018 and 2021. Panin Dubai Syariah Bank may be near the bottom of the ratings, but its performance is not that much below the norm, therefore the bank's overall composite score is still rather good.
 Keywords: Bank soundness, RGEC, Financial Ratio

Dampak Kebijakan Cadangan Kerugian Penurunan Nilai Dan Pembiayaan Mudharabah Terhadap Kinerja Keuangan Pada PT Bank Aceh Syariah

The study aims to determine the influence of the Policy on Allowance for Impairment in the Mudharabah Financing value on the Financial Performance of PT Bank Aceh Syariah. This Study Uses Secondary data obtained by viewing the Financial Statements of Bank Syariah. The Data analysis method used is Multiple Linier Regression with the help of Eviews 10. The results Partially Indicate that CKPN Significanly influences the financial performance of PT Bank Aceh Syariah, and Mudharabah financing significanly affects the financial performance of PT Bank Aceh Syariah. Adjusted R Square value of 0.876535 of 0.877 indicate that 87.7% of financial performance is explained and influenced by the independeni variabel CKPN(XI), Mudharabah Financing (X2), and the remaining 12.3% Is influenced by other variables not included in the study

The Effect of Compensation and Career Development on Job Satisfaction with Organizational Commitment as Mediation Variable (Employee Study at PT. Bank Aceh Syariah Bener Meriah Branch and Takengon Branch)

The purpose of this study was to analyze the effect of compensation and career development on organizational commitment and employee job satisfaction, then the effect of organizational commitment on employee job satisfaction and examine the mediating effect of organizational commitment between compensation and career development on employee job satisfaction at PT. Bank Aceh Syariah Bener Meriah Branch and Takengon Branch. This study used a saturated sampling technique, because the determination of the sample was carried out for all members of the population as a sample of 114 respondents. The analysis tool used is path analysis with the SEM (structural equation modeling) method using Amos. The results of the study show that compensation and career development variables have a positive and significant effect on job satisfaction. While organizational commitment has an effect on job satisfaction, it can be seen from the mediation analysis that organizational commitment partially mediates the effect of compensation on job satisfaction, while organizational commitment partially mediates the effect of career development on job satisfaction. Keywords: Compensation, Career Development, Organizational Commitment and Job Satisfaction.

Islamic bank efficiency: an efficiency method with SFA

Judging from the financial ratios, the performance of Islamic banking in Indonesia was remarkably stable both before and during the Covid-19 pandemic. However, another thing is whether this condition could make Islamic banks continue to work effectively. This study aimed to measure the cost efficiency of Islamic commercial banks in Indonesia quarter I of 2019 – quarter IV of 2020 and analyze the influencing factors in cost efficiency. The study used a saturated sampling technique with a total sample of 14 Islamic commercial banks, while the efficiency level was determined using the Stochastic Frontier Analysis (SFA) method. It turns out that PT. Bank Muamalat Indonesia Tbk. has the highest efficiency value of 0.9284. Several banks with an efficiency value of more than 0.5 are PT. Bank Aceh Syariah, PT. Bank BNI Syariah, and PT. Bank Mega Syariah. In this study, only inflation variables affect efficiency. In contrast, bank size, Return on Assets (ROA), Net Operating Margin (NOM), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR) variables, Capital Adequacy Ratio (CAR), Gross Domestic Product (GDP), and the rupiah exchange rate don’t affect the efficiency. Overall, all the company's internal variables and environmental variables affect efficiency.

Effect of Organizational Commitment, Job Satisfaction and Work Insecurity on Turnover Intention and Its Impact on the Organizational Performance of Bank Aceh Syariah

Effect of Organizational Commitment, Job Satisfaction and Work Insecurity on Turnover Intention and Its Impact on the Organizational Performance of Bank Aceh Syariah

Assessing an Islamic Bank's Cash Flow

The cash flow statement is made up of three parts: operating, investing, and financing cash flows. The objective of this study is to determine the progress of cash flows as observed via changes or comparisons of cash flows at PT. Sharia Aceh Bank. The method adopted is a quantitative descriptive method, in which existing data from the bank's annual reports from 2017 through 2021 is collected and reviewed. The findings reveal that PT. Bank Aceh Syariah has fluctuating cash flow but is still able to maintain positive cash flow on average.

PENGARUH PEMBIAYAAN MURABAHAH TERHADAP RETURN ON ASSET (ROA) PADA PT. BANK ACEH SYARIAH

This study aims to determine the Effect of Murabahah Financing on the Profitability of PT. Bank Aceh Syariah (2019-2021 Period) and this research is secondary data based on the results of the monthly financial reports of PT. Bank Aceh Syariah for the 2019-2021 period. This type of research is quantitative research with a simple linear regression analysis method. The results of the t test show that tcount > ttable (2.909> 1.68) and a significance of 0.014 is less than 0.05, meaning that murabaha income has a positive and significant effect on profitability (ROA).

FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH UNTUK MENABUNG PADA PT. BANK ACEH SYARIAH CABANG BIREUEN

Abstract: This study aims to know the factors that influence the customers saving decisions partially and simultan cously on the dependent variable, namely the customer decision. This study uses the primary date sources, namely questionnaires purposive random sampling method. The questionnaire was distributed as many as 100 respondents at PT. Bank Aceh Syariah Branch Bireuen. To find out the factors that influence customer decisions among products (X1), services (X2), motivation (X3) and customer decision (Y), the multiple linear regression analysis method is used. From the analysis show that the product, service and motivation partially have a positive and significant effect on the customer’s decision in saving money at PT. Bank Aceh Syariah Branch Bireuen. In this study the most dominant variable in influencing the dependent variable is service (X2) and motivation (X3). PT. Bank Aceh Syariah Cabang Branch Bireuen must be able to maintain and improve product quality so that customers are interested in saving their money at PT. Bank Aceh Syariah Branch Bireuen.Keywords: Products, Services, Motivations and Customer Decisions

Pembiayaan Murabahah dan Profitabilitas PT. Bank Aceh Syariah Tahun 2017-2020

This study aimed to test the effect of Murabaha financing on profitability in PT. Islamic Banks. The data analysis method in this study uses simple linear regression to predict the influence of independent variables. This study uses a documentation method in collecting data. The data of this study is financial statements from January 2017 to December 2021, with a total of 48 data which is population data. The results showed that H0 was rejected and Ha was accepted. With these results, it can be concluded that Murabaha financing significantly affects profitability (ROA) in PT. Bank Aceh Syariah in 2017-2020 means that if the value of Murabaha financing increases, it will increase profits.

ANALYSIS OF THE LEGIBILITY OF MURABAḤAH WAKALAH FINANCING PRACTICES AT PT. ACEH SHARIA BANK KCP DIPONEGORO

Murabaḥah financing is one of the most popular products in Islamic banking. Murabaḥah is defined as the activity of selling an item by confirming the purchase price to the buyer, the buyer pays a higher price than the previous price to make a profit. It can be seen that the essence of murabaḥah is that the bank provides non-money goods, where the bank should buy the goods needed by the customer and then sell them back to the customer at the selling price plus a profit. However, in practice the bank cannot do its own work, that is, it cannot provide the goods required by the customer; rather, the bank only provides funds for the purchase of the goods required through a wakalah contract with the customer in question. This study aims to find answers to the main issues, namely: how is the Fiqh Muamalah review of the practice of murabaḥah wakalah at PT. Bank Aceh Syariah KCP Diponegoro, what is the legitimacy of the practice of murabaḥah wakalah financing according to the DSN MUI fatwa and what is the mechanism for murabaḥah wakalah financing at PT. Bank Aceh Syariah KCP Diponegoro. The type that the author uses in this study is a descriptive analysis method. The data collection method in this study was data obtained from field research through interviews with the parties involved and taking references from a literature review. The results of this study show that there are still sharia principles, the pillars of murabaḥah which are not in accordance with fiqh muamalah and DSN MUI fatwa rules, where in the application of murabaḥah bil wakalah contracts at Bank Aceh Syariah KCP Diponegoro more often use murabaḥah and wakalah contracts in one contract. whereas in theory, the implementation of the wakalah contract must be carried out before the murabaḥah contract is carried out.

ANALYSIS OF SOUNDNESS LEVEL (FINANCE) USING CAMEL METHOD OF BANK ACEH SHARIA BEFORE AND AFTER CONVERSION

Financial institutions are the institution that has an important role in national development and the economy of a country. The economic progress of the banking sector can be seen from the increasing public interest in investing, borrowing and saving by utilizing banking services. So to increase public and government confidence in managing their business finances, an assessment of the soundness of the bank is very necessary. The formulation of the problem in this study, namely: 1) How is the health (financial) level of PT. Bank Aceh Syariah before conversion if assessed using the CAMEL method in the period 2013-2015?, 2) What is the soundness (financial) level of Bank Aceh after conversion if assessed using the CAMEL method in the 2017-2020 period? The type of research that researchers use in this study is qualitative research by using data collection techniques, documentation. The CAMEL techniques and descriptive analysis use to analyze the data. Based on the results of the study, it can be concluded that: 1) That the health level of PT. Bank Aceh Syariah before conversion was in the healthy category, 2) The health level of PT. Bank Aceh Syariah after conversion is in the healthy category.3) Bank Aceh Syariah soundness level before and after conversion is in the healthy category with an average value before conversion by 75.24% and after conversion by 80.84%

The Influence of Core Self-Evaluation, Workload, and Workplace Spirituality on Employee Performance with Career Commitment as a Mediation Variable at Pt. Bank Aceh Syariah - Operational Head Office

The Influence of Core Self-Evaluation, Workload, and Workplace Spirituality on Employee Performance with Career Commitment as a Mediation Variable at Pt. Bank Aceh Syariah - Operational Head Office

The Effect of Service Quality and Satisfaction on Loyalty Mediated by Trust in Bank Aceh Action Mobile Service Users

This research aims to examine the service quality (Servqual) and satisfaction effect on loyalty mediated by trust in Bank Aceh Action Mobile Service Users. This research was conducted on Bank Aceh Syariah (BAS). The population was all Bank Aceh Action Mobile Service Users. The sample used was 200 people based on Structural Model (SEM) test requirement. The results show on Bank Aceh Action Mobile Service Users, Servqual affects trust, Satisfaction affects trust, Servqual affects loyalty, Satisfaction affects loyalty, Trust affects loyalty, Servqual affects loyalty thru trust, and Servqual affects loyalty thru trust. This finding also explains that trust is a partial mediator in the model. The findings also underlie that the model for increasing user loyalty in Action Mobile in Banda Aceh is a function of increasing Servqual and satisfaction so that it can increase the trust of its users.

THE INFLUENCE OF SERVICE QUALITY AND INFORMATION QUALITY ON RESAVING INTENTION MEDIATED BY CUSTOMER SATISFACTION OF BANK ACEH SYARIAH BANDA ACEH OPERATIONAL HEAD OFFICE

This research aims to test the Service Quality and Information Quality influence on Customer Resaving Intention of Bank Aceh Syariah (BAS) Banda Aceh Operational Head Office, located in Banda Aceh city. The population was all customers of BAS Banda Aceh Operation Head Office. The sample used was 230 customers. Data were tested using the Structural Equation Modeling (SEM) and Sobel test. The results conclude that in the BAS Banda Aceh Operation Head Office, Service quality affects Satisfaction, Information quality affects Satisfaction, Service quality affects Resaving Intention, Information quality affects Resaving Intention, Satisfaction affects Resaving Intention, Service quality affects Resaving Intention thru Satisfaction, and Information quality affects Resaving Intention thru Satisfaction. The evidence also shows that satisfaction functions as a partial mediator in the model for all related hypotheses. So these results explain that the model of increasing Resaving Intention is a function of improving service quality and information quality, which can stimulate increased satisfaction.