UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Green Products and Shariah-Compliant Firms in Indonesia & Malaysia: The Role of Board Gender Diversity
Get PDFThe issue of sustainable development is one of the most critical issues globally, covering almost all human activities. The design of sustainable development was developed by the United Nations (UN) in 2015, and 17 goals are targeted to be achieved by 2030. If grouped, the 17 goals are divided into three issues, including environmental, social, and governance issues. This study aims to analyze the effect of green-labeled products on firm performance and risk. It focuses on Shariah-compliant firms by adding a moderation analysis of gender diversity in the firm\u27s board structure. The scope of this study is companies in Indonesia and Malaysia. This study examined 130 companies from various industries from the period 2014-2022, employing a panel data approach. Utilizing Generalized Least Squares (GLS) regression for panel data estimation, the finding indicated that green products positively affect firm performance proxied by ROA and ROE. Furthermore, our findings indicated that green products positively affect ZSCORE, suggesting a lower firm risk. The presence of female board members was observed to have a negative effect on risk. The findings of this study provide new insights into companies\u27 implementation of green products. They are expected to be taken into consideration in decision-making for companies and regulators
Edukasi Literasi Digital untuk Meningkatkan Investasi Syariah di Indonesia
Get PDFBagi seorang muslim kita juga harus melakukan kegiatan ber investasi.Di dalam praktik nya, investasi juga terdapat dalam bentuk syariah.dalam rangka meningkat kan investasi syariah di indonesia, , edukasi literasi digital menjadi semakin penting. Pelaksanaan edukasi secara digital, dilakukan melalui aplikasi instagram, yaitu dengan cara memposting poster yang berisikan tentang pengertian investasi syariah, perbedaan investasi syariah dan konvesional, manfaat, dan jenis-jenis investasi syariah.pengguna dapat melakuakn diskusi di kolom komentar dan terdapat 2 pertanyaan di kolom tersebut Dan dengan dilaksanakannya kegiatan ini, dapat meningkatkan masyarakat untuk berinvestasi syariah.
Building Resilient Financial Performance: a Case Study of Indonesian Islamic Banks in The Perspective of SDGs
Get PDFResearch Aims: This study examines the impact of financial indicators—Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO)—on the Return on Assets (ROA) of Indonesian Islamic banks, aiming to contribute to SDG 8 by enhancing understanding of financial performance factors.
Methodology: A quantitative approach is applied using secondary data from Indonesia\u27s Financial Services Authority (OJK) covering 2018–2022. Multiple linear regression analysis identifies significant factors influencing ROA.
Research Findings: The study finds that NPF, FDR, CAR, and BOPO all significantly affect ROA. Specifically, while NPF has a positive but insignificant impact, FDR, CAR, and BOPO exhibit negative and significant effects on ROA, suggesting that Islamic banks should focus on credit quality, capital adequacy, and operational efficiency.
Theoretical Contribution: This research provides novel insights by exploring the financial ratios\u27 influence on ROA within Indonesian Islamic banks, contributing to the limited literature in this specific area and offering implications for the sector\u27s sustainability in line with SDG 8.
Research limitation and implication: The study is limited to secondary data from nine banks over five years. Future research could expand to more banks or explore other performance measures. The findings offer practical implications for improving the financial stability and growth strategies of Islamic banks
Jual Beli Online Dalam Perspektif Hukum Islam
Get PDFThe aim of this research is to analyze the views of Islamic law towards online purchases and sales by considering sharia principles concerned. This research uses a qualitative approach to liberal research or literature study by searching primary sources in the form of books and journals related to this research. The results of the research show that online buying and selling according to Islamic law is permissible as long as the objects or goods being sold are not haram and do not contain elements of usury, fraud (gharar) and gambling (maisyir). The implication of this research is to provide knowledge about the behavior of trustworthy and legitimate sellers. in accordance with Islamic law
Pengaruh Intellectual Capital, Leverage, Kebijakan Dividen, dan Kualitas Audit Terhadap Earnings Management dengan Profitabilitas sebagai Variabel Moderasi
Get PDFEarnings management actions can occur in large and small companies, in financial and non-financial companies. Earnings management can occur when managers in reporting company finances use judgment for deviations in financial statement information on the basis of company performance. Factors that can motivate managers to practice earnings management are leverage, audit quality, and profitability. This study aims to determine how intellectual capital, leverage, dividend policy, and audit quality influence earnings management with profitability as a moderating variable. In this study, the population used was companies listed on the Jakarta Islamic Index 70 (JII70) for the 2015-2021 period. The sample selection was carried out using a purposive sampling technique so that as many as 20 companies were found that matched the research criteria, so that 140 research data were obtained. The data analysis technique used panel data regression with the help of the E-Views 12 statistical tool. The results showed that intellectual capital, leverage , dividend policy has no significant effect on earnings management, audit quality has a significant negative effect on earnings management, profitability is able to strengthen the effect of intellectual capital on earnings management, profitability cannot strengthen the effect of leverage and dividend policy on earnings management, profitability is able to strengthen the effect of audit quality on earnings management
Contribution of Stocks, Bonds, and Mutual Funds to Indonesia\u27s Economic Growth: An Input-Output Approach
Get PDFThis study analyzes the impact of conventional investment on Indonesia\u27s economic growth through the Input-Output approach. By analyzing secondary data from the Central Bureau of Statistics and the Financial Services Authority, this study aims to identify the contribution of capital market instruments such as stocks, bonds, and mutual funds to economic growth. The analysis results show that stocks, bonds, and mutual funds significantly drive economic growth, serving as the main driver in increasing the productivity of related sectors. This research provides important insights for policymakers and investors in promoting sustainable economic development
Markov Chain Method to Predict The Sustainability of E-Money Use by Young People in Yogyakarta
Get PDFThe rapid development of digital technology has significantly driven the widespread adoption of electronic money (e-money), particularly among young adults who are generally more adaptive to technological innovations in payment systems. This study aims to predict the sustainability of e-money usage using a Markov chain model approach. Primary data was obtained through a survey of 100 respondents aged 17-30 years, who described their preferences for three e-money services: Dana, Mobile Banking, and ShopeePay. The analysis results show that Mobile Banking has the highest retention rate (62%) and is likely to be the dominant service in the long run. The steady-state prediction indicates that 57.48% of users will continue to use Mobile Banking, while Dana and ShopeePay decline to 19.01% and 23.51% respectively. Although e-money usage is still high, there is a tendency for preference shifts as well as a potential decline in sustainability. Therefore, digital service providers need to respond to this dynamic with innovative strategies to maintain the engagement of young users. This research contributes both theoretically through the application of mathematical models in digital consumer behaviour, and practically for the development of technology-based financial business strategies
The Effect of Distributed Zakat on Sustainable Economic Development in Indonesia: A VECM Approach
Get PDFThe purpose of this article is to examine how Indonesian sustainable economic development factors are affected by distributed zakat. in particular the poverty rate, the human development index (HDI), and economic growth. Time series data from 2001 to 2020 were processed using a vector error correction model (VECM). Additionally, the stationarity and long-run connection have been tested using the unit root and co-integration tests, respectively. The analysis made the assumption that dispersed zakat will have a positive, long-term influence on sustainable economic development. As a result, the main goals of zakat distribution, which are linked to long-term zakat funds and economic expansion, will be effectively accomplished. The case study of only one nation, Indonesia, is one of the research\u27s limitations; therefore, in order to generalize the findings, it is advised that more nations be included in future studies. To help zakat organizations optimize their collecting and distribution strategies, the Indonesian government ought to enact tax reduction programs for them. Furthermore, it is advised that zakat institutions broaden their distribution to include those who are more at-risk in order to significantly reduce poverty and promote sustainable development. There aren\u27t enough empirical findings about the SDGs and zakat. This article, on the other hand, is original and evaluated the dynamic short- and long-term effects of distributed zakat on Indonesia\u27s economic growth, poverty rate, and Human Development Index (HDI)
Determinant of Indonesian Customers Intention to Use Islamic Life Insurance: Theory of Planned Behavior Approach
Get PDFThis research aims to determine the determinants of intention to use Sharia life insurance among Muslims in Indonesia. The total sample size in this study reached 101 participants, determined using the convenience sampling technique. The data analysis technique employed in this research adopts partial least square structural equation modelling (PLS-SEM) using SmartPLS 3.0 software. The findings of this study indicate that the intention to use Sharia life insurance is determined by attitude and perceived behavioral control. However, religiosity was not found to mediate the relationship between attitude, perceived behavioral control, and subjective norm in relation to the intention to use Takaful. This research also provides recommendations for Sharia life insurance companies in Indonesia to enhance their products and services, aiming to foster a positive perception among the Muslim community towards Sharia life insurance
Determinan Indeks Pembangunan Manusia Kawasan Timur Indonesia (KTI)
Get PDFThis paper examines how government expenditure affects the education and health sectors, economic growth, and labor force on HDI in 13 provinces in the Eastern Region of Indonesia (KTI) for 2015-2022. Using panel data regression, this paper studies whether the human development index correlates to government expenditure on the education and health sectors, economic growth, and the labor force in the province of KTI. The study\u27s findings revealed that all exogenous variables in this paper were important factors that influenced human development in KTI during the 8-year observation period. This shows that the government has succeeded in improving the welfare of its people, which is reflected in the value of HDI in each KTI province which has increased in recent years. However, the government still has to continue striving for human development to improve its people\u27s quality of life and standard of living.