Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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The Influence Of Internal And External Factors On Members' Decisions In Taking Murabaha Financing
Get PDFMurabaha financing is the most common type at BMT Ash-Shaff Pringgarata because it is prioritized over other financings. Two factors can influence members' decisions in taking Murabaha financing: internal factors, including perception, motivation, and personality, and external factors, including culture and social class. This study aims to show the influence of internal and external factors on members' decisions in taking Murabaha financing at BMT Ash-Shaff Pringgarata. This type of research is associative quantitative. The data source used is primary data using a questionnaire collecting data. The population of this study is members who receive Murabaha financing for the 2017-2021 period, totalling 2351 people. The sample measurement uses the Slovin formula, with a sample of 100 people using the incidental sampling technique. The data analysis technique used multiple linear regression tests using the IBM SPSS program version 25. The results showed that internal and external factors partially or simultaneously influenced members' decisions to take Murabaha financing at BMT Ash-Shaff Pringgarata. This research can complement existing theory and be a reference for BMTs to evaluate the strategies used to attract members to take up financing
How Do Work Discipline, Compensation And Competence Influence Employee Productivity?
Get PDFIslamic banks require employee productivity, where employee productivity indicates the continuity of bank business productivity. This research aims to analyze the extent to which work discipline, compensation, and competence impact employee productivity. The research uses a quantitative approach with primary data in the form of a questionnaire. The data analysis technique uses partial least squares structural equation statistical modelling, and data processing is carried out using SmartPLS 3.0 software. The population of this study was all employees of Bank Muamalat, Yogyakarta’s main branch office (MBO), totalling 65 people. The research sample consisted of 65 employees selected using a saturated sampling procedure. The research results show a positive and statistically significant impact between work discipline and employee productivity. However, the results of this study did not identify a significant impact between compensation and competency on employee productivity. The results of this research can complement existing theories and can be used as material for consideration and information for Bank Muamalat Yogyakarta’s MBO in making decisions to increase employee productivity
Job Satisfaction Of Bank Syariah Indonesia Employees Post-Merger
Get PDFThis research aims to analyze the influence of rewards, supervision, career development, co-workers, and the nature of work on the job satisfaction of Bank Syariah Indonesia employees. This research uses a quantitative approach with primary data. The population of this research is Bank Syariah Indonesia employees who work at the head office and the network undergoing a merger. The sampling technique used random samples, and the number was determined using Slovin's measurements so that 354 respondents were obtained. The data collection technique uses a questionnaire with a Likert scale. Data analysis uses a structural equation model with the help of SmartPLS 3 software. This research shows that rewards, supervision, career development, co-workers, and the nature of work positively and significantly affect the job satisfaction of Bank Syariah Indonesia employees after the merger. Theoretical research results complement existing theory and can be a reference for merging companies regarding management programs to increase employee performance satisfaction
Is It Important To Integrate Islamic Values In Accounting Education?
Get PDFVarious accounting scandals involving the accounting profession are indicated because of the dominance of reason in accounting education. So, this research aims to understand and examine the perceptions of accounting educators about integrating Islamic values into accounting education. An interpretive perspective is used in this qualitative research. Data collection techniques through interviews. In-depth interviews were conducted with three accounting lecturers with open questions. Furthermore, the results of the interviews were transcribed and analyzed using the Miles and Huberman model, namely data reduction, data presentation, and conclusion. Islamic values are essential to be integrated into accounting education. Integrating Islamic values in accounting education includes praying together before learning, reading Quran verses, and practising "olah rasa" in class. The research results prove that Islamic values must be integrated into accounting education
Construction Of Accounting Practice By Bendi Coachmen Based On Local Cultural Values
Get PDFThis research departs from the problem of the need for accounting studies based on local wisdom values. This study aims to reveal the values of local wisdom behind using income by bendi coachmen in Gorontalo. This research uses a type of qualitative method. Informants in this study were bendi coachmen in Gorontalo. The informants were selected using a purposive sampling technique. The data source in this research is primary data in the form of interviews and observation. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The study results show that the bendi coachmen use their income not only to fulfil personal needs, such as building houses and paying for children's education but also to give alms and help, among others. The use of income to finance personal needs is conditional on the value of parental responsibility. Meanwhile, the use of income to give alms and help, among others, reflects the value of helping each other. This study contributes to the development of accounting science based on local wisdom values
Indonesia's Capital Structure And Company Profitability Before And After The Implementation Of PSAK 73
Get PDFStatement of Financial Accounting Standards (PSAK) 73 regarding leases has been in effect since 2020 in Indonesia. The standard adopts International Financial Reporting Standards (IFRS) 16, which requires companies to record all lease transactions as finance leases. This study examines differences in capital structure and company profitability before and after implementing PSAK 73 in Indonesia. This study uses financial report data for retail and transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020 with a population of 160 observations. The secondary data is sourced from the Indonesia Stock Exchange website. Based on purposive sampling, the total number of observations that can be used in this study is 104 observations. Hypothesis testing was carried out using a paired sample t-test. This study found that in the first year after the implementation of PSAK 73, the capital structure from debt is higher than that from equity. This condition is different from the period before the implementation of PSAK 73. Then the level of profitability in the first year of implementation of PSAK 73 decreased compared to the period before the implementation of PSAK 73. This research recommends that the Financial Services Authority implement risk mitigation rules for companies registered on the IDX regarding the financial impact of Indonesia's new financial accounting standards
Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance
Get PDFCorporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained. This study analyzes and shows the factors influencing company earnings management in the Jakarta Islamic Index (JII) for the 2016-2020 period. Company performance is used as an intervening variable. This research uses a quantitative approach with secondary data in the form of panel data. The research population is all companies in the Jakarta Islamic Index (JII) for the 2016-2020 period, namely 30 companies. The sampling technique is purposive sampling, and 13 company samples were obtained. Data analysis technique using multiple linear regression and path analysis. The results showed that the independence of the audit committee, audit committee meetings, and company size positively and significantly affect earnings management. The audit committee size does not affect earnings management. Audit committee independence, audit committee size, and audit committee meeting do not affect company performance. Firm performance cannot mediate the effect of audit committee independence, size, and meetings on earnings management. This research can complement existing theory and be a reference for companies in improving performance and earnings management
Factors Influencing Muzzaki's Interest In Paying Zakat Via Digital Payments
Get PDFThis research investigates the influence of attitudes, subjective norms, and perceptions on muzzaki's interest in paying zakat via digital payments. This research uses quantitative methods. The research population is Bogor city residents of productive age. The sampling technique used was simple random sampling, with a sample of 126 respondents. The data sources used are primary and secondary data. Primary data was obtained by distributing questionnaires directly to respondents in Bogor, while secondary data was obtained through literature reviews from various sources such as journals, books, and official websites. The research findings show that attitudes and subjective norms positively affect interest in paying zakat via digital payments. Perception does not affect interest in paying zakat via digital payments. Theoretically, this research contributes to understanding digital zakat payment behavior in Indonesia. In practical terms, this underlines the need for zakat management bodies to increase interest and accessibility in digital payments, ensuring efficient collection and distribution of zakat. The implications of this research extend to digital financial platforms and policymakers, emphasizing the importance of user-friendly and trustworthy digital zakat services
Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size
No full textFinancial performance has a vital role in the company; good financial performance can positively impact the company. This study examines and demonstrates the influence of Islamic corporate social responsibility (ICSR), leverage, and liquidity on financial performance, which is moderated by firm size. The research population is a company registered in the Jakarta Islamic Index 30 (JII 30) for 2017-2021. The sample of this research is ten companies obtained from the purposive sampling method. The data analysis technique uses Moderated Regression Analysis (MRA). Financial performance is measured using return on assets (ROA), leverage using the debt to equity ratio (DER), liquidity is proxied by the current ratio (CR), and ICSR is measured using several predetermined indicators. The results showed that ICSR has no impact on financial performance, leverage has a significant positive impact on financial performance, and liquidity has a significant negative impact on financial performance. Company size cannot moderate the impact of ICSR on financial performance, but company size can moderate the impact of leverage and liquidity on financial performance. This research can complement existing theories and research results. It can be a reference for companies in improving and enhancing their performance, as well as for investors to evaluate company performance to obtain certainty in investment
Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance
Get PDFBusiness competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance