UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Pengaruh Struktur Kepemilikan dan Income Smoothing pada Keinformatifan Laba Akuntansi
Get PDFAngka akuntansi di pasar negara berkembang kurang informatif tentang nilai ekonomi perusahaan dibandingkan dengan angka di negara maju. Sehingga keinformatifan laba terus menjadi masalah yang menantang bagi para investor, analis keuangan, manajemen dan peneliti akademis. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan perusahaan dan income smoothing terhadap keinformatifan laba akuntansi pada perusahaan manufaktur yang telah terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tahun 2016-2020. Sampel dalam penelitian ini yaitu perusahaan manufaktur yang memenuhi kriteria tertentu yang ditentukan menggunakan purposive sampling dengan jumlah sampel penelitian sebanyak 165 data observasi. Teknik analisis data yang digunakan yaitu analisis regresi berganda yang diolah menggunakan e-views9. Hasil penelitian menunjukan bahwa struktur kepemilikan tidak berpengaruh terhadap keinformatifan laba, sedangkan income smoothing berpengaruh secara negatif terhadap keinformatifan laba. Hasil ini mendukung teori keagenan dan teori sinyal yang mana income smoothing yang dilakukan manajemen merusak transparansi dan menurunkan nilai guna informasi juga memberikan sinyal negatif mengenai ketidakpastian laba dimasa datang sehingga mengurangi kekuatan respon investor dan menurunkan keinformatifan laba
Productive Zakat Empowerment Analysis In BAZNAS Institutions
Get PDFThe problem of this research leads to the distribution of productive zakat funds to mustahiq and human resources who do not yet understand both the community and BAZNAS of Ciamis Regency regarding this zakat. In its distribution, it has not been able to fulfill the objectives of productive zakat.After receiving assistance to the mustahiq. The purpose of channeling zakat funds is to increase the business of mustahiq and hope that these mustahiq will not always be mustahiq but will be able to become muzakki in the future. This type of research is a descriptive qualitative research, with the specification of field research. Descriptive qualitative research is writing that aims to describe the status of phenomena in a systematic and rational manner. Qualitative research methods in practice depend on the ability of the research, in explaining the phenomena studied in a descriptive form. This research was conducted at Baznas Ciamis Regency. The data obtained are from interviews with informants. The results of this study indicate that the distribution of productive zakat funds to increase mustahiq business in Ciamis Regency has not been running effectively, where there are several problems including the problem of human resources at BAZNAS which are few, mustahiq who do not understand the concept from productive zakat and lack of commitment when managing zakat funds, and the absence of a clear system resulting in less precise targeting in determining mustahiq and inaccurate distribution. The solution for solving this problem is where the informants agreed that BAZNAS should provide education and assistance to productive zakat mustahiq so that their businesses can develop, and make guidelines in the management of productive zakat both in determining mustahiq and its distributio
Faktor-Faktor yang Mempengaruhi Aksesibilitas UMKM Terhadap Pembiayaan di Bank Syariah (Studi Pada UMKM Kampung Lembur Sawah Mulyaharja)
Get PDFMicro, Small and Medium Enterprises (MSMEs) have a very strategic role in developing the region , and can support large industries and become one of the drivers of a country\u27s progress. However, in its operations, MSMEs have many obstacles, one of which is capital from Islamic banks in the form of financing. This study aims to determine the factors that affect the accessibility of SMEs to financing in Islamic banks. The method used in this study is a quantitative method with the help of SPSS For Windows Version 23 data processing software. The population in this study is the MSMEs of village Lembur Sawah Mulyaharja, totaling 86 SMEs with a total sample of 86 SMEs. The results showed that the information, guarantee and location factors had a significant and positive effect both simultaneously and partially on the accessibility of MSMEs in Islamic banks. The most dominant factor influencing the accessibility of MSMEs to Islamic bank financing is the information factor. The information needed for MSMEs in accessing financing at Islamic banks is information related to procedures, financing requirements, system convenience, profit sharing, and financing retrieval services at the concerned Islamic bank.
The Nexus between Intellectual Capital and Islamic Bank Performance in Indonesia
Get PDFResearch Aims: This research aims to investigate the impact of intellectual capital on the performance of Islamic Banking in Indonesia.
Design/methodology/approach: The population in this research is islamic banking, type of islamic commercial banks. A purposive sampling method is used in the research. This research employs secondary data in the form of annual islamic commercial banking reports from 2017 to 2022. Multiple regression analysis was utilized. The statistical tool used to analyse the research data is eviews 12.
Research Findings: This research shows that human capital efficiency and capital employed efficiency have a positive and significant effect on return on assets. Meanwhile, structural capital efficiency has a negative and significant effect on return on assets.
Theoretical Contribution/Originality: This research has not been examined much because it tests the direct influence of intellectual capital efficiency using the variables human capital efficiency, structural capital efficiency, and capital employed efficiency on the performance of Islamic banking in Indonesia.
Research limitation and implication: This article provides insight into Islamic banking and indicates that investing in intellectual capital has a major impact on islamic banking\u27s the ability to generate profits. This study only examines some instances of Islamic banking in Indonesia. For further research can use islamic banking in ASEAN countries
Determinants of Environmental Quality in Yogyakarta: Panel-Data Approach
Get PDFEnvironmental degradation is an important issue that currently challenges the continuity of sustainable economic development in a big city like Yogyakarta. This study analyzes what factors affect environmental quality. By using annual panel data from 2017-2023 in Yogyakarta City and proposing Panel Data Regression Analysis as the analysis method. The results show that GDP and Education have a positive effect on Environmental Quality, Population has no significant effect on Environmental Quality, and Tourists have a negative effect on Environmental Quality. An increase in per capita income and getting a proper education will improve the quality of the environment. However, the increase in population has no effect because public awareness still needs to be improved in environmental conservation efforts. Tourists increase consumption, so environmental pollution is getting higher. The implications of this research are useful for the government to develop policies that focus on raising awareness and stricter environmental regulations in Yogyakarta
Can Productive Zakat, Entrepreneurial Experience, and Information Technology Drive MSME and SME Performance? A Case Study of BAZNAS Sleman Regency
Get PDFThis study investigates the impact of productive zakat, entrepreneurial experience, and information technology on the performance of Micro, Small, and Medium Enterprises (MSMEs) and Small and Medium Industries (SMIs). It focuses on 150 MSME and SMI actors funded by BAZNAS in Yogyakarta City and Sleman Regency, utilizing primary data collected via offline questionnaires. Multiple linear regression analysis, conducted using SPSS 27 and Microsoft Excel, reveals that productive zakat significantly enhances performance by increasing capital and providing sustainable support. Entrepreneurial experience also positively influences performance, offering practical skills and insights for overcoming business challenges. However, information technology shows no significant effect, attributed to low adoption and limited utilization. To bridge this gap, BAZNAS should implement targeted training on digital tools and e-commerce. The study highlights the need for integrated strategies combining financial, experiential, and technological support to drive sustainable growth among MSMEs and SMIs
The Effect Of Financial Performance, Environmental Performance, Tax Avoidance, And Gender Diversity On Sustainable Development Goals (SDGs)
Get PDFThe purpose of this study is to determine the influence of financial performance, environmental performance, tax avoidance, and gender diversity on sustainable development goals (SDGs). Based on the background and after deepening the literature, the researcher found a research gap from previous research that examined the relationship between the Company and the SDGs. Until now, research that connects the influence of financial, environmental, and diversity factors on achieving the SDGs is still minimal. Therefore, this study aims to analyze the influence of the current ratio, free cash flow, environmental performance, tax avoidance, and gender diversity in the board on the company\u27s contribution to supporting the SDGs goals. This research is expected to contribute to academic literature and business practices related to the role of companies in sustainable development.
This study uses a quantitative approach. The population in this study is all companies listed in the DES (Sharia Securities List) that have annual reports and sustainability reports for the 2021-2023 period. The sampling technique used in this study is purposive sampling. The sample in this study is 70 companies. The data collection technique in this study is using documentation techniques. The hypothesis test in this study uses the formula 1) T-test, 2) F-test, and 3) Determination Coefficient Test.
Based on the results of the data analysis processed and the discussion that has been described by the researcher, the following conclusions are reached: 1) The current ratio of companies has a positive effect on the SDGs. This is because companies that show greater liquidity and profitability tend to have the necessary resources to support the SDGs. 2) Free cash flow does not influence the SDGs. This can happen because free cash flow only shows the availability of funds, and how the funds are used. 3) Environmental performance has a positive effect on the SDGs. This can happen because by increasing environmental performance, companies can help support the global goals (SDGs) related to environmental sustainability. 4) Tax avoidance carried out by companies will hurt the SDGs. This is because taxes are one of the largest revenues owned by the state. 5) Board gender diversity has a positive influence on the SDGs. This happens because the level of equality in the board can encourage an inclusive work culture and will have an impact on company productivity
The Effect Of Perceived Usefulness and Perceived Convenience on Customer Decision in Using BSI Mobile
Get PDFCustomer decisions are very important for a bank, meaning that a bank must maintain a good reputation in order to create a positive perception for society and customers. Mobile banking is one of the services provided by banking companies to make it easier for customers to make transactions. In using mobile banking, of course it is based on the customer\u27s perception of a service, therefore there are several things that are measured in determining the customer decision, namely perceived usefulness and perceived convenience.
This study aims to determine the effect of perceived usefulness and perceived convenience on customer decisions in using BSI Mobile. Collection of customer questionnaires measured using a Likert scale is a data collection method in this study. The population of customers who use BSI Mobile in this study is 6,701 people with the characteristics of active customers who use BSI Mobile in their daily transactions, and the number of samples in this study is 100 people who are determined from the sampling technique, namely purposive sampling.
The results obtained using the t test (partial) show that perceived usefulness and perceived convenience have a positive and significant effect on customer decisions in using BSI Mobile
Challenges and Opportunities for QRIS Implementation as a Digital Payment System in Indonesia
Get PDFThis research aims to analyze the challenges and opportunities for implementing QRIS (Quick Response Code Indonesian Standard) as one of the digital payment systems in Indonesia which has been provided by Bank Indonesia as an application that provides convenience, speed, and efficiency in payment transactions. However, the implementation of QRIS as a digital payment system in Indonesia still faces many challenges, such as limited internet access, competition with other payment systems, security aspects in use that have the potential for fraud or data theft, and low public understanding of QRIS. This research uses descriptive qualitative research methods with a focus on challenges and opportunities in implementing QRIS in Indonesia. The primary data sources in this research are observations and in-depth interviews with business actors who use QRIS. Secondary data sources were obtained from Bank Indonesia QRIS documents and data. This research found that the challenges in implementing QRIS in Indonesia are still low support from the central government and regional governments in accelerating the use of QRIS, not yet optimal cooperation between financial institutions, industry, and society, inadequate information technology infrastructure, and low public understanding about QRIS. Meanwhile, QRIS has enormous opportunities because it is one of the instruments in encouraging digital economic acceleration that is inclusive and efficient. QRIS has huge market potential because there is an increasing number of smartphone users every year
Environmental, Social, Governance Disclosure, Leverage and Firm Value of Manufacturing Companies Listed on the Indonesian Sharia Stock Index
Get PDFPurpose: This research aims to analyze the influence of environmental, social, governance disclosure and leverage on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2016-2021.
Methodology: The sample in this research is manufacturing companies that meet specific criteria which were selected using a purposive sampling technique with a total research sample of 129 observation data. The data analysis technique used is multiple regression analysis which is processed using e-views12.
Findings: The research results show that environmental disclosure has a negative effect on company value, social disclosure has a positive effect on company value, governance disclosure and leverage have no effect on company value. These results support signal theory and legitimacy theory, where a company\u27s disclosure of certain information can provide a signal to show that the company has good value. Companies influence public perception by carrying out their business in accordance with applicable regulations in order to gain public trust which has implications for increasing company value.
Novelty: This research uses manufacturing companies listed on the indonesian sharia stock index from 2016 – 2021 and add leverage variable