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Determinan Audit Delay pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022
Full text linkThis study is a quantitative study that aims to determine how the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, the number of audit committees, and the board of directors on audit delay in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study uses secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses eviews 12. While the data processing method used is panel data regression analysis. The partial hypothesis research results show that the institutional ownership variable and the board of directors have a significant effect on audit delay. Meanwhile, the managerial ownership variable, the proportion of independent commissioners, and the number of audit committees have no significant effect on audit delay. The results of hypothesis research simultaneously have a significant effect on audit delay. The result of the coefficient of determination value adjust r-squared (R2) is 0.997220, this shows that the contribution of all independent variables in explaining the dependent variable is 99.72%
Determinan Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik
Full text linkThis research aims to determine the influence of job market considerations, financial rewards, family environment, openness to new things, professional training, intrinsic value of work, and social values on Accounting students' interest in choosing a career as a Public Accountant. Sampling used a purposive sampling method, with a sample of 90 respondents. The analytical method used is the multiple linear analysis method. The research results prove that financial rewards, professional training, social values influence accounting students' interest in choosing a career as a public accountant, while job market considerations, family environment, openness to new things, and intrinsic value of work do not influence accounting students' interest in choosing a career as a public accountant
Hierarki Hukum dan Hukum Perbankan Syariah Indonesia
Full text linkResearch Objective: This study aims to discuss the hierarchy of law in Islamic banking. A recurring issue is the effectiveness of the legal hierarchy in the framework of Islamic banking, which sometimes does not function significantly, consequently impacting the effectiveness of the law in Islamic banking. An examination of the issues regarding Islamic banking regulations becomes a discourse that requires finding solutions. Method: The research employs library research, which is a method of acquiring data and information by utilizing available library resources such as books, journals, documents, historical records, or pure literature related to the research object to gain a deeper understanding of the hierarchy of law in Islamic banking using a thematic approach.Results: The findings of this research reveal that Islamic banking in Indonesia is grounded in two legal foundations, namely Islamic law and positive law, supported by government regulations. The hierarchy of law in Islamic banking comprises various forms, including laws, Bank Indonesia regulations, Financial Services Authority (OJK) regulations, and National Sharia Council (DSN) fatwas
Sejarah dan Ruang Lingkup Perbankan Syari’ah di Indonesia
Full text linkSharia banking is basically a banking system whose business is based on the principles of Islamic law with refernce to the Al-Qur’an and Al-Hadist. This writing uses a type/approach method in the form of library research. The practice of sharia banking began during the time of Rasulullah SAW. in the beginning, Islamic finance began at the beginning of Islamic 1,400 years ago. History written in the early years of Islamic show that in the 1st century of Islamic (600 AD) there was a form of banking activity that was similar to modern banking transactions, namely Al-Zubair bin Al-Awam. After that, sharia banking developed in Indonesia, Bank Muamalat was the first to be established in 1992. Banks are business entities that collect funds from the public in the form of savings and distribute them to the public in the form of credit and/or other forms to improve people’s living standards. Meanwhile, Sharia Bank are banks that carry out their business activities based on sharia principles and acording to their type consist of Sharia Commercial Banks and Sharia People’s Financing Banks. The principle of Ridha’iyyah (willing and willing), the principle of justice, and the principle of mutual benefit
Majmu’ Hadits Integrasi Ilmu dan Islamisasi Digital: Majmu' Hadith Integration of Science and Digital Islamization
No full textSains (ilmu pengetahuan) merupakan sesuatu yang penting dalam agama Islam. Integrasi sains dan agama berarti berupaya untuk memadukan antara sains dan agama, tak harus berarti menyatukan atau bahkan mencampuradukan, karena identitas atau watak dari masing-masing kedua entitas itu tak mesti hilang dan harus tetap dipertahankan. Dalam paradigma Islam, integrasi antara agama dan sains adalah sesuatu yang mungkin adanya, karena didasarkan pada gagasan ke-Esa-an (tauhid). Sudah saatnya, sains dan agama harus menghadirkan kesadaran yang muncul lewat pandangan-pandangan yang lebih harmonis, holistik, dan komprehensif. Alat digital merupakan salah satu medium terbaik untuk tujuan tersebut. Artikel ini merangkum bagaimana Integrasi Ilmu dan Islamisasi Digital menciptakan ruang bagi umat Islam untuk menggabungkan spiritualitas dengan teknologi, menghasilkan dampak positif dalam berbagai aspek kehidupan. Dengan mengambil langkah-langkah menuju integrasi ini, umat Islam dapat menjaga identitas keagamaan mereka sambil tetap berkontribusi dalam era digital yang terus berkembang
Pemikiran Filosofis Pendidikan Islam (Esensialisme)
Full text linkEssentialism represents one of the branches within the realm of educational philosophy. The emergence of this perspective can be traced back to a response against the absolutist and dogmatic tendencies of medieval symbolism. Subsequently, it formulates a structured and all-encompassing understanding of humanity and the universe, tailored to the contemporary demands. The essentialist viewpoint in education asserts that a foundational approach, contrasting with a wholly flexible stance, can serve as a foundation for cultivating a steadfast and unwavering outlook, one that is less prone to fluctuations and inconsistency. Consequently, education should be grounded in enduring values that promote stability, have stood the test of time, exhibit clarity, and are deliberately chosen.The essentialist philosophy of education aims to reintroduce a return to traditional culture. Advocates of this philosophy hold the belief that ancient cultures possess numerous virtues capable of benefiting the progression of humanity. Their emphasis is on reverting to cultural practices that have existed since the inception of human civilization, with a primary focus on the cultural advancements that transpired during the Renaissance period, spanning the 11th to 14th centuries AD. The Renaissance was marked by significant efforts to rekindle the realms of science, art, and classical culture, particularly those hailing from the eras of ancient Greece and Rome. In contrast, the Islamic philosophical perspective on education and the concept of essentialism exhibits distinctions. These differences arise from varying interpretations concerning the interrelation between God, human beings, and the natural environment. The philosophical underpinnings of Islamic education find their foundation within the core concepts of Islam, encompassing the Quran and Hadith, as well as insights from distinguished Islamic scholars and thinkers
Hukum Keluarga Islam Melayu di Brunei Darussalam
Full text linkHukum keluarga merupakan inti syari’ah dan memiliki posisi penting dalam Islam. Umat Islam beranggapan bahwa hukum keluarga merupakan pintu gerbang untuk mendalami agama Islam. Karena itulah hukum keluarga diakui sebagai dasar dalam pembentukan masyarakat Muslim. Secara global disebutkan hanya dalam hukum keluarga, syari’at Islam berlaku bagi banyak bahkan seluruh umat Islam di dunia.Namun, perkembangan zaman serta perubahan kondisi dalam kehidupan membuat hukum yang telah ditetapkan dalam Nash atau Ulama-ulama fikih mengalami pembaharuan. Pembaharuan hukum keluarga di berbagai negara Islam tidak lepas dari dinamika reformasi yang ingin melakukan unifikasi hukum baik untuk menyatukan dua madzhab besar (Sunni dan syi’i) atau menyatukan berbagai agama. Salah satu negara di Asia Tenggara yang melakukan pembaharuan hukum keluarga adalah Brunei Darussalam. Dalam MIB (Melayu Islam Beraja) yang merupakan ideologi negara Brunei Darussalam termaktub di dalamnya penetapan ahl Sunnah wal jama’ah (dari sisi akidahnya) dan madzhab Syafi’i (dari sisi fikihnya). Tuntutan melakukan pengembangan dan pembaharuan terhadap hukum keluarga akibat perkembangan zaman Akan terus dilakukan jika dirasa ketentuan hukum klasik sudah tidak dapat menyelesaikan permasalahan di era modern ini
Pengaruh Leverage, Good Corporate Governance, dan Pertumbuhan Laba terhadap Kualitas Laba Perusahaan yang Terindeks Jakarta Islamic Indeks di Bursa Efek Indonesia
Full text linkThis research is entitled Analysis Leverage, Good Corporate Governance (GCG), and Profit Quality on Earnings Quality in Companies listed on the Indonesia Stock Exchange (IDX) and indexed by the Jakarta Islamic Index (JII). This research was conducted because the previous research was mostly conducted on companies listed on the Indonesia Stock Exchange, while only a few were conducted on companies indexed by the Jakarta Islamic Index so that research was very open, by adding variables namely profit quality and earnings quality. The purpose of this study was to determine the direct effect on earnings quality in companies indexed by the Jakarta Islamic Index.The population of this study are companies listed and indexed by the Jakarta Islamic Index on the Indonesia Stock Exchange, while the samples used are financial reports for 2018-2020. The sampling method was carried out using purposive sampling method. The number of samples obtained was 90 company data listed on the Indonesia Stock Exchange and indexed by the Jakarta Islamic Index (30 companies and an observation period of 3 years, namely 2018-2020). The data analysis method used by the author is multiple linear regression analysis method both partially and simultaneously using SPSS 23. The results showed that partially leverage has a significant effect on earnings quality, good corporate governance has a significant effect on earnings quality and earnings quality has a significant effect on earnings quality, while simultaneously showing that leverage, good corporate governance, and earnings quality have a significant effect on earnings quality
Penilaian Kesehatan Bank Syariah
Full text linkThis writing discusses the health assessment of Sharia Banks. The legal basis for regulating the health assessment of Sharia Banks (BUS and BPRS) refers to the regulations of the Law, PP, PBI, POJK, and BI, as well as OJK circulars. The article explains the RGEC assessment of Sharia Banks, using a qualitative approach with a literature study research design. This writing presents a literature review of various sources related to assessing the health of Sharia Banks, the legal basis of BUS and BPRS, and RGEC. The discussion explains that bank health assessment reflects the bank's performance and is the result of assessing the bank's condition to overcome risks and improve performance. The logical structure and causal connections between statements ensure a clear and balanced presentation of the topic. The health assessment of Sharia Commercial Banks (BUS) is regulated by Law Number 21 of 2008 concerning Sharia Banking. According to this law, banks are required to maintain their level of soundness. Article 1, paragraph 6 of POJK No. 8 of 2014 pertains to the evaluation of the soundness level of sharia commercial banks and sharia units. The health assessment of Sharia Rural Banks (BPRS) is regulated by Bank Indonesia Regulation No.9/17/PBI/2007, which is based on the Health Assessment System Rural Credit Bank using Sharia Principles. The RGEC method is an advancement of the CAMELS method. The RGEC method involves inherent risks, and quality risk management is applied to bank operations across eight factors: credit risk, market risk, liquidity risk, operational risk, legal risk, strategic risk, compliance risk, and reputation risk
Analisis Prediksi Kebangkrutan Perusahaan Jasa Sektor Transportasi Di BEI Periode 2019-2021
Full text linkThis research aims to determine the prediction and level of accuracy of bankruptcy predictions between the Altman, Zmijewski, Grover, Springate, Fulmer, and Foster models. The sample used in this research is a transportation sector service company listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique and obtained a sample size of 21 companies from a population of 47 companies. In this research, the data analysis technique used is descriptive analysis. Based on the results of data analysis, there are differences in results between the Altman, Zmijewski, Grover, Springate, Fulmer, and Foster models in predicting bankruptcy. The accuracy levels obtained from the highest to the lowest respectively were the Grover model (76%), Zmijewski model (71%), Springate model (67%). Fulmer model (57%), Altman model (43%), and Foster model (38%). The Grover model is a bankruptcy prediction model that has the highest accuracy rate of 76%