UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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The Effect of Fundamental Factors on Corporate Social Responsibility in Property and Real Estate Companies in ISSI 2016-2020
Get PDFThis study aims to analyze the fundamental factors of property and real estate companies in 2016-2020 in the Indonesian sharia stock index (ISSI), which consists of liquidity (CR), profitability (ROA), company size (CR), leverage (DER) influential or whether or not to corporate social responsibility (CSR). In this study, panel data analysis was used to find the best model, namely the Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM) with purposive sampling method in order to obtain data in accordance with predetermined categories with data originating from 15 selected property and real estate companies that report corporate social responsibility and financial summary in the annual report and sustainability report that have been registered with ISSI in the 2016-2020 period. The results of this study simultaneously show that all independent variables, namely firm size (SIZE), profitability (ROA), liquidity (CR), leverage (DER) have a significant influence on CSR. Meanwhile, partially the firm size variable has a positive and significant effect on CSR and the leverage, profitability and liquidity variables do not have a positive and significant effect on CSR
The Effect of Macroeconomic Indicators on Collection of Zakat, Infaq, and Alms (ZIS): A Case of the National Zakat Amil Agency (BAZNAS) in Java 2013-2020
Get PDFIndonesia is the largest Muslim country in the world with a Muslim population of 229 million people and ZIS collection institutions such as BAZNAS and LAZIS have spread throughout the archipelago. This research aims to determine how much influence the variables have in increasing the collection of Zakat, Infaq, and Alms (ZIS) in BAZNAS throughout the Province of Java. The variables used to explain the effect of macroeconomic variables on the collection of Zakat, Infaq, and Alms at BAZNAS are Regional Minimum Wages, Inflation, Per capita Income and Unemployment by using secondary data collection techniques or directly on the BAZNAS official website per year. This study uses the Common Effect Model (CEM) analysis model on panel data regression using time series and cross section data for the years 2013-2020.The results of this study indicate that of all independent variables that can affect ZIS income, only inflation and per capita income variables, while the Provincial Minimum Wage and Unemployment variables have no effect on the dependent variable
Management Of Phylantrophic Funds In People\u27s Economic Development
Get PDFThe purpose of this paper is to learn more about ZISWAF\u27s management. With a phenomenological approach, this research method uses a qualitative approach to describe the findings between facts and reality that exist in society. While data collection requires literature and documentation investigations, so that it is recognized that the ZISWAF Fund can be maximized for the people\u27s economic development, however the fund is currently primarily engaged in social service activities, charitable help, orphan compensation, Madrasah development, and other similar activities. They even tend to overlook other Muslims\u27 interests, such as legal aid, In addition to efforts to discover the potential of philanthropy, child protection, public policy advocacy, women\u27s empowerment, and several other key goals still require assistance from the use of philanthropic money and its impact on people\u27s economic development, particularly the poor and underprivileged
The Challenges and Solutions of State Islamic Universities Post Remuneration Implementation
Get PDFPurpose: The remuneration is a working reward system applied to the BLU-Satker. 15 of 19 PTKIN-BLU have already implemented remuneration. This research aims to identify the challenges of PTKIN BLU after implementing remuneration.
Methodology: The research method used a qualitative method descriptive by adding quantitative data analysis. UIN Sunan Kalijaga Yogyakarta and UIN Sultan Maulana Hasanuddin of Banten are the samples in this research. They are representative of PTKIN BLU in big size and small size.
Findings: Managers and employees of BLU who became the informant in this study stated that PTKIN BLU has challenges. BLU income has not been optimal, and an unobjective and measurable performance assessment system and have differences of opinion among BLU managers. However, some efforts have been made by PTKIN BLU to succeed in the implementation of remuneration. They are the strengthening of the business unit, the addition of a postgraduate department, and establishing and developing an adequate performance assessment system.
Novelty: This study identifies in more detail what challenges are faced when remuneration is applied so that it can affect the performance of employees and organizations. In addition, this study also identified the efforts of BLU managers to overcome these challenges and obstacles.
Keywords: Remuneration, Public Service Agency (BLU), Performance
Optimalisasi Wakaf Tanah Perspektif Istibdal (Studi pada Harta Wakaf Pimpinan Daerah Muhammadiyah Kota Yogyakarta)
Get PDFThis study aims to analyze the optimization of waqf land in the perspective of istibdal carried out by the Muhammadiyah Regional Leadership of Yogyakarta City. The type of research used is descriptive qualitative research with interviews and literature study. The analytical method used is istihsan analysis by looking for benefits in the istibdal process of waqf property. Based on the results of the analysis carried out, it was found that istibdal waqf property is one way so that the benefits of waqf can continue to be felt on waqf assets that are no longer productive or cannot be used anymore. Istibdal waqf is needed as an effort so that the waqf property is still able to provide benefits as aspired by the wakif. There are four (4) types of istibdal waqf that have been used in exchanging waqf property, namely: Istibdal Nazhir, Istibdal Benefits, Istibdal Place and Istibdal Status. Istibdal land waqf carried out by PDM Yogyakarta City is able to optimize waqf land well. This is evident from the utilization of waqf land which has not been able to be maximized due to various obstacles then istibdal land waqf is carried out which is significantly able to make the waqf property optimal and productive again.
Analisis Pengaruh Literasi Keuangan Syariah dan Keuangan Konvensional terhadap PDB di Masa Pandemic Covid-19
Get PDFThe aim is to find out how the influence of small business loans, operational costs, the Jakarta Islamic index, and covid 19 on economic growth. The methodology used in this research is descriptive quantitative analysis. The data used were obtained from OJK and BPS. The findings of the test results show that the business credit variable has a high level of significance and the data used is normally distributed. Practical implications in this research can be used as a form of government benchmark to maintain economic stability. Originality in this study was carried out using a multiple linear analysis model by looking at the influence between variables. The results of the tests carried out resulted in all variables having a significant effect
The Effect of RGEC on Financial Distress in Islamic Commercial Banks
Get PDFA bank\u27s ability to grow depends on its ability to raise funds. If the bank does not have sufficient funds, the bank will face various risks, including liquidity risk or even financial difficulties. Businesses need to reduce the risk of financial distress and understand the elements that drive it. The purpose of this study was to examine the effect of Risk Profile, Good Coorporate Government, Earnings, and Capital (RGEC) on financial distress at Indonesian Islamic Banks. Associative descriptive quantitative methodology was used in this study. With secondary data from Islamic commercial banks in Indonesia, namely annual financial reports and GCG reports for the 2015-2020 period. Purposive sampling was used to select 9 out of 14 Islamic commercial banks in Indonesia. The independent variables are NPF, FDR, GCG, ROA, ROE, CAR, and the dependent variable is financial distress, which is calculated using the Altman Z-Score model. Using multiple linear regression analysis. The results show that NPF has a significant negative effect on financial distress, while FDR has a significant positive effect on financial distress, while GCG, ROA, ROE, and CAR have no significant effect
Auditor Professionalism: Management Performance Analysis in Corporate Financial Reporting
Get PDFPurpose: Internal auditors are expected to have a high professionalism attitude that can encourage management performance in a positive direction. Therefore, the purpose of this study is to find out how the effect of auditor professionalism on management performance and in the company\u27s financial reporting.
Methodology : The research method used is explanatory research method. The sample used in this study is an internal audit who works for companies and government agencies in the Jakarta area. Data were obtained using a questionnaire that was distributed directly and compiled using a Likert scale. The data obtained were analyzed descriptively. The research data were analyzed using descriptive statistical techniques, testing data quality by conducting internal consistency tests and construct validity tests, as well as classical assumption tests, namely multicollinearity, autocorrelation and heteroscedasticity. To test the hypothesis used linear and stratified regression techniques using the SPSS statistical program.
Findings: Based on the research data, it can be concluded that there is a positive influence between auditor professionalism on performance management in the company\u27s financial reporting system.
Novelty: The previous study focused on organizational and professional commitment on the job satisfaction of accountants. This study tries to examining how internal audit professionals relate to financial reporting management.
Keywords: Auditor, Performance Management, Financial Repor
Pengaruh Ukuran Perusahaan Likuiditas dan Profitabilitas terhadap Pengungkapan Islamic Social Reporting dengan Leverage sebagai Variabel Moderasi
Get PDFThis study aims to determine whether firm size affects the disclosure of Islamic social reporting, whether liquidity affects the disclosure of Islamic social reporting, and whether profitability affects the disclosure of Islamic social reporting. Then the researcher adds leverage as a moderating variable in the study that can moderate firm size, liquidity and profitability on Islamic social reporting disclosure of Islamic commercial banks in Indonesia. By using disclosure theory which shows that CSR disclosure which is modified into ISR is related to future financial performance and has a good influence on the financial performance of the instution in the long term
Analysis Of The Influence Of Company Size, Economic Performance, Leverage, And Foreign Ownership On Corporate Social Responsibility Disclosure
Get PDFPurpose: This research aims to analyze the relationship between leverage, profitability, and foreign ownership on the disclosure of Corporate Social Responsibility in the mining sector listed on the Indonesia Stock Exchange (IDX). This study was conducted because, nowadays, companies globally are not only oriented toward high performance profits, but also towards social and environmental issues.
Methodology: The population of this research was 114 mining companies listed on the IDX during 2013-2015, with purposive sampling techniques resulting in 87 mining companies. Multiple linear regression analysis was used to determine the effect of independent variables (company size, economic performance, leverage, and foreign ownership) on the dependent variable of Corporate Social Responsibility. The Corporate Social Responsibility index was measured using indicators disclosed by companies with the number of indicators set out in the G4 by the Global Reporting Initiative (GRI). Company size was determined by the amount of assets, Economic Performance was defined by return on assets (ROA), leverage was defined by the debt-to-asset ratio (DAR), and Foreign Ownership was defined by the amount of foreign ownership divided by the number of outstanding shares.
Findings: The results of this research show that Company Size, Economic Performance, and Foreign Ownership influence the disclosure of Corporate Social Responsibility, in contrast, Leverage does not influence the disclosure of Corporate Social Responsibility.
Novelty: This research uses a more comprehensive measurement standard for CSR disclosure than previous research, which used the G3 version 3.0 standard with 79 disclosure items. In this research, the G4 version 4.0 standard released by the Global Reporting Initiative (GRI) is used, which has 91 disclosure items
Keywords: Corporate Social Responsibility, Company Size, Economic Performance, Leverage, and Foreign Ownership