IAIN Salatiga (Institut Agama Islam Negeri) Open Journal System
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The effect of Islamic Social Reporting and Return On Asset on Firm Value with disclosure of Good Corporate Governance as a Moderating
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pelaporan sosial islam dan Return on asset terhadap nilai perusahaan dengan tata kelola perusahaan yang baik sebagai variabel moderasi pada perusahaan yang terdaftar di jakarta islamic index (JII) periode 2018 – 2020. Jenis penelitian ini adalah kuantitatif dengan menggunakan data regresi panel dan Moderated Regression Analysis (MRA) sebagai analisis data. Data yang digunakan pada penelitian ini yaitu data sekunder yang bersumber dari laporan keuangan tahunan pada perusahaan yang tercatat di jakarta islamic index (JII)periode 2018 – 2020. Setelah memperoleh data dari Laporan Tahunan kemudian dianalisis menggunakan Software Eviews 12. Populasi pada penelitian ini yaitu seluruh perusahaan yang tercatat di jakarta islamic index (JII) periode 2018 – 2020. Untuk pengambilan sampel menggunakan metode purposive sampling dengan beberapa kriteria untuk mendapatkan sampel penelitian. Dan didapatkan 15 perusahaan untuk digunakan sebagai sampel penelitian. Hasil analisis data regresi menunjukkan bahwa pelaporan sosial islam dan tata kelola perusahaan yang baik tidak berpengaruh terhadap nilai perusahaan. Namun , aset berpengaruh terhadap nilai perusahaan. Dan hasil analisis Moderated Regression Analysis terhadap menunjukkan bahwa good corporate governance mampu memoderasi hubungan ISR terhadap nilai perusahaan kearah positif. Dan hubungan tata kelola perusahaan yang baik mampu memoderasi ROA terhadap nilai perusahaan kearah negatif. Kata kunci : Islamic Social Reporting (ISR), Return on assets (ROA), Nilai Perusahaan, Good Coporate Governance (GCG
Determinant on the decision to purchase Gacoan with halal labelization as a moderating variable
The purpose of study this is for analyze as well as get results from determinant on purchasing decisions on Gacoan Salatiga city. Quantitative Methods used with simple random sampling as technique sample. As for the results from analysis the show that price has an effect in a way negative and significant on purchasing decisions; taste matters in a way positive and significant on purchasing decisions; brand image matters in a way positive and significant on purchasing decisions; halal labeling is not capable moderate the influence of price on purchasing decisions; halal labeling is not capable moderate the influence of taste on purchasing decisions; halal labeling is possible moderate the influence of brand image on purchasing decisions
Analysis of factors affecting Murabaha Financing with third party funds as a moderating variable
The purpose of this study was to determine the results of the analysis of the effect of Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Operational Expenses on Operating Income (BOPO) on Murabahah Financing with Third Party Funds (DPK) as Moderating Variables in Islamic Commercial Banks. 2016-2020 period. This research is a quantitative research using secondary data obtained from the financial statements of each bank on their official website. By using 12 samples of Islamic commercial banks in the 2016-2020 period. The test results show that BOPO has a positive and significant effect on murabahah financing. Meanwhile, FDR and CAR have no effect on murabahah financing. And based on the results of the MRA test, it shows that DPK is not able to moderate the effect of FDR, CAR, BOPO on murabahah financing
PERAN PERPUSTAKAAN MASJID RAYA SUMATERA BARAT SEBAGAI SUMBER BELAJAR ADAT MINANGKABAU
A mosque library is an institution or work unit that manages written works, printed works and/or recorded works professionally using a standard system, which was formed and developed by the mosque to meet research, knowledge, information, religious and recreational needs. As an informal educational institution, the West Sumatra Grand Mosque Library should provide printed books, especially about Minangkabau Customs. This is due to the small number of printed books on the subject of Minangkabau Customs. The aim of this research is to describe the role of the West Sumatra Grand Mosque Library as a Minangkabau Traditional Learning Resource and to describe the supporting and inhibiting factors of the West Sumatra Grand Mosque Library as a Minangkabau Traditional Learning Resource. The research method used is a qualitative method. Qualitative research is a type of research that produces insights that cannot be achieved using statistical or other quantitative methods. The results of this research indicate that the West Sumatra Grand Mosque Library cannot be said to be a source of learning about Minangkabau Customs. This is due to the low level of visits to the library and the relatively small collection held by the West Sumatra Grand Mosque Library. Other obstacles found in the management of the West Sumatra Grand Mosque Library are the absence of definitive management staff, the absence of a fixed budget, relatively small collections, the membership system has not yet been established and the absence of donors or institutions that provide book grant assistance and the promotion of POCADI (Pojok Baca Digital) by the Sumatra Grand Mosque Library has not yet been implemented. West to the residents of the city of Padang
THE INFLUENCE OF PERSONAL SELLING, ONLINE CUSTOMER REVIEWS, AND RELIGIOSITY ON PURCHASE DECISIONS DURING IN THE COVID-19 PANDEMIC THROUGH ATTITUDE
This study aims to determine the effect of personal selling, online customer reviews, and religiosity on purchasing decisions during the Covid-19 pandemic by affirming attitudes as intervening variables. Case study of Consumers at the Central Handicraft Industry of Wood, Horn and Bone in Magelang. The data collection method in this study was carried out through a questionnaire distributed to buyers and users of handicrafts. The sample taken was 100 respondents, the analytical tool used is multiple linear regression analysis with the SPSS 16.0 application. The method of analysis in this study uses path analysis to determine the effect after being mediated by the attitude variable. The results of regression analysis in this study indicate that personal selling and online customer reviews have a positive and insignificant effect on purchasing decisions but religiosity has a significant positive effect on purchasing decisions. Then personal selling and online customer reviews have a positive and insignificant effect on attitudes but religiosity has a significant positive effect on attitudes. In the path analysis test, the attitude variable is able to mediate the effect of online customer reviews and religiosity on purchasing decisions, while the inability to mediate the effect of personal selling on purchasing decisions
ANALYSIS OF FACTORS AFFECTING STUDENT BEHAVIOR IN USING GO-FOOD SERVICES (CASE STUDY OF FEBI IAIN SALATIGA STUDENTS)
This study discusses what factors are the basis for IAIN Salatiga students to use or not use Go-Food services. In this study, the primary data collection method was used: an online questionnaire and statements prepared on a Likert scale where the respondents were students of FEBI IAIN Salatiga. The theory in this research uses the Theory Planned Behavior and Technology Acceptance Model. There are six variables of concern in this study, namely the variables of Attitude of Use, Subjective Norms, Perceived Behavioral Control, Usefulness, and Ease of Use. Then the results of this study are to accept the four hypotheses and reject one hypothesis, which will be explained in the description below
Women, faith, and authority: Malama Zainab Ja'afar and the navigation of religious authority in Northern Nigeria
This research examines female religious authority in northern Nigeria, with a specific emphasis on Malama Zainab Ja'afar Mahmood Adam. The research investigates how Malama Zainab negotiates her authority amidst controversies surrounding her public presence as a preacher and Qur'anic exegete within the male dominated Izala movement, a prominent reform movement with widespread influence throughout West Africa and beyond. Employing a qualitative approach, the study delves into Malama Zainab's background, social capital development, and association with Izala, utilizing both secondary sources and indepth interviews with her. The findings highlight Malama Zainab's efforts in bringing women to the forefront within mosque spaces and other gender-segregated settings, fostering their religious participation publicly. While her public activities primarily target female audiences, her preaching and proselytizing reach males through social media platforms, expanding her influence beyond traditional boundaries. Importantly, the findings also shed light on how the historical exclusion of women in socio-religious spaces in northern Nigeria is based on cultural and traditional interpretations rather than explicit religious prohibitions. Hence, the research contributes to the broader understanding of female religious authority, shedding light on the under-recognition of female scholars in comparison to their male counterparts in many Muslim-majority countries.
Peran Good Corporate Governance Pada Hubungan Antara Aktivitas Investasi dan Pendanaan Terhadap Nilai Saham Syariah
Penelitian ini bertujuan untuk mengetahui peran Good Corporate Governance (GCG) dalam memoderasi keputusan investasi dan pendanaan terhadap nilai saham syariah perusahaan yang terdaftar di Jakarta Islamic Index antara tahun 2017 dan 2020. Penelitian kuantitatif menggunakan data sekunder, dengan populasi yang terdiri dari perusahaan yang terdaftar di Jakarta Islamic Index. Purposive sampling dengan kriteria tertentu digunakan untuk memperoleh sampel. Sampel terdiri dari 10 perusahaan yang terdaftar di Jakarta Islamic Index periode 2017-2020. Analisis regresi sederhana digunakan untuk melihat hubungan langsung dan Multiple Regression Analysis (MRA) untuk menganalisis hubungan moderasi dalam penelitian ini. Berdasarkan pengujian variabel keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, yang berbanding terbalik dengan variabel keputusan pendanaan yang berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Selanjutnya, menurut uji Moderated Regression Analysis (MRA), GCG dapat memoderasi hubungan antara keputusan investasi dan pendanaan terhadap nilai perusahaan.
Global Islamic Banking Development: A Review and Bibliometric Analysis Using R-Biblioshiny Application
Islamic banking refers to a banking system that operates based on the principles of Islamic law and Sharia. The bank is guided by Islamic economics and follows specific guidelines and principles that differentiate it from the conventional banking system. The aim of this article is to provide insight into the extensive bibliometric literature on Islamic banking globally. The method used in this study is a bibliometric analysis of the literature collected in 2014 to 2023 from Scopus database,te sample of the study is 69 of the 317 publications. This research classifies and visualizes them using R-Biblioshiny software. Overall, this review provides an appropriate reference point for further research on 'Islamic Banking Globally'. The results of the bibliometric analysis reveal that the research focuses mainly on ”Islamic” and “Bank”. The findings of this research show that Islamic banking globally has experienced a significant trend in the last 9 years and to be of significant interest for discussion and research. Notably, the density visualization analysis, which involves measuring the co-occurrence network of keyword pairs reveals a compelling trend, thus indicating that this research theme is still interesting to research today. However, further research is needed in more detail considering the increasing development of Islam
The role of the committee in improving the education quality of madrasa
Educational management is very important as a modern culture that prepares quality human resources. The formation of madrasa committees in each madrasah unit provides the impetus for better management, even though the madrasa committee is still not functioning optimally. The madrasa committee management factor is the government's focus on maintaining the quality of education as stipulated in the Regulation of the Minister of Religion Number 16 of 2020. The madrasa committee becomes independent, professional, and modern to maintain and improve the quality of education. This study aimed to analyze the role of madrasa committee management on the quality of education. The research uses quantitative methods, and the object of research is State Madrasah in Banten Province. The magnitude of the role of madrasah committee management on the quality of education is 82.4%, indicating that madrasah management can maintain the quality of education specified. In contrast, madrasah policy planning and budgeting are dominant in madrasah committee management. The implication is that the madrasah's efforts to support the maximum implementation of the duties and functions of the madrasah committee and training efforts for the madrasah committee