1,720,969 research outputs found
PENERAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BCA DAN BMI PERSPEKTIF EKONOMI ISLAM
Full text linkThe purpose of the thesis is to acknowledge the application of CSR in BCA Bank and BMI Bank period 2012, and what resources of fund are using in CSR programs, and to see Islamic economic about application CSR Bank BCA and Bank Muamamalat. This research is a qualitative research and research type is comparative research. The analyze that used are reduction method, data presentation and conclusion. This thesis concludes that the implementation of CSR in Bank BCA and Bank Muamalat there i he better from years to years. The application of CSR from philantropic to strategic. And than, resources of fund are using in CSR programs there is some resources, Bank BCA there is two resources. In other hand, Bank Muamalat there is some resources funds for implemetation of CSR. And than, In Perspective Islamic Economic, Islam Position in CSR Continuum, Implementation of CSR in Bank BCA is Strategic, and than implementation of CSR in Bank BMI is Taqwa-Centric.Key words: implementation, Corporate Social Responsibility, Islamic Economics a change for
Penerapan Akuntansi Lingkungan Pada Badan Usaha Milik Desa Untuk Mewujudkan Green Accounting (Studi Kasus Pada Badan Usaha Milik Desa Adijaya Lampung Tengah)
No full textAkuntansi lingkungan (green accounting) adalah suatu tahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan atas seluruh biaya-biaya yang dikeluarkan oleh perusahaan untuk memperbaiki kualitas lingkungan dengan cara mencegah, mengurangi bahkan menghindari dampak negatif terhadap lingkungan. Analisis akuntansi lingkungan (green accounting) yang peneliti lakukan pada BUMDES Adijaya adalah untuk mengetahui bagaimana penerapan akuntansi lingkungan dalam pengelolaan limbah yang diterapkan oleh BUMDES. Penelitian ini menggunakan pendekatan deskriptif. Teknik pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Tekn ik analisis data yang digunakan adalah teknik deskriptif kualitatif. Hasil penelitian menunjukkan bahwa BUMDES Adijaya sudah menerapkan akuntansi lingkungan yang terdiri dari lima tahapan alokasi biaya pengelolaan limbah yaitu tahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan. Tetapi tahapan penyajian dan pengungkapan belum sesuai dengan standar akuntansi yang berterima umum sehingga perlu adanya saran untuk pertimbangan masa yang akan datang
Productive Zakat as Economic Empowerment Mustahiq Amil Zakat Institute Daarut Tauhid Peduli Lampung
Full text linkAbstract: Poverty is not just an individual or personal problem, but poverty is a common problem. The Amil Zakat Institute Daarut Tauhid Cares Lampung with the productive zakat program must be able to answer these problems. This study aims to determine the mechanism and pattern of productive zakat empowerment applied by LAZ Daarut Tauhid Peduli Lampung and want to know its impact on mustahik. This type of research is a field research conducted at LAZ Daarut Tauhid Peduli Lampung. The results of this study are the mechanisms and patterns used for empowerment in LAZ Daarut Tauhid Lampung are using the Economic Care program (Misykat program, Independent Cattle Village, and Independent Farming Business), this program focuses on capital loans in helping Mustahik's economic empowerment. The Economic Care Program is beneficial for the economic empowerment of Mustahik (increasing income, knowledge, independence and independence).Abstrak: Kemiskinan bukan hanya permasalahan individu atau personal, tetapi kemiskinan merupakan permasalahan bersama. Lembaga Amil Zakat Daarut Tauhid Peduli Lampung dengan adanya program zakat produktif harus mampu untuk memjawab permasalahan tersebut. Penelitian ini bertujuan untuk mengetahui mekanisme dan pola pemberdayaan zakat produktif yang duterapkan oleh LAZ (Lembaga Amil Zakat) Daarut Tauhid Peduli Lampung dan ingin mengetahui dampaknya terhadap mustahik. Jenis penelitian ini adalah penelitian lapangan yang dilakukan di LAZ (Lembaga Amil Zakat) Daarut Tauhid Peduli Lampung. Hasil dari penelitian ini adalah mekanisme dan pola yang digunakan untuk pemberdayaan di LAZ (Lembaga Amil Zakat) Daarut Tauhid Lampung adalah menggunakan program Peduli Ekonomi (program Misykat, Desa Ternak Mandiri, dan Usaha Tani Mandiri), program ini terfokus pada pinjaman modal dalam membantu pemberdayaan ekonomi Mustahik. Program Peduli Ekonomi bermanfaat bagi pemberdayaan ekonomi para Mustahik (peningkatan pendapatan, pengetahuan, kemandirian dan kemndirian)
THE INFLUENCE OF MANAGEMENT DISCUSSION AND ANALYSIS (MD&A) ON INVESTOR REACTIONS FROM AN ISLAMIC ECONOMIC PERSPECTIVE (Study of Food and Beverage Companies Registered in BEI Period 2020-2022)
Full text linkMD&A (Management Discussion and Analysis) is part of a company's annual report where management provides analysis and explanation of the company's financial performance and risks. It is an important part of financial reporting as it allows gaining insight into a company's operations and decisionmaking processes. Indications of investor reactions are influenced by internal company factors, namely Management discussion and analysis. This research aims to determine the influence of Management discussion and analysis on Investor Reactions in Stock Returns and Trading Volume Activity. The type of research used is associative quantitative research. The data collection technique used is documentation. The population of this research is 18 food and beverage companies listed on the Indonesian Stock Exchange (BEI) in the 2020-2022 period. The sampling technique used was purposive sampling, and the total sample obtained was 45 data sourced from 15 company annual reports. The data analysis technique used in this research is panel data regression analysis with the help of eviews 12 software The research results show that Y1, it can be concluded that Management discussion and analysis has no significant effect on Stock Returns in food and beverage companies listed on the IDX in 2020-2022. And Y2 Management discussion and analysis has no effect on Trading Volume Activity in food and beverage companies listed on the IDX in 2020-2022. Keywords: Management discussion and analysis (MD&A), Return on equity (ROE) and Debt To Equity Ratio (DER), Stock Returns, Trading Volume Activit
Pengaruh Bid-Ask Spread, Market Value dan Dividend Payout Ratio Terhadap Holding Period pada Perusahaan Jakarta Islamic Index Periode 2017-2019
Full text linkThe capital market is an alternative investment for investors. The advantages that can be had in stock investment are the increase in stock prices (capital gains) and dividends. Investors can maximize profits by analyzing the right time to hold or release their assets. Determining the ownership period or holding period is an important consideration for investors in determining investment strategy decisions to achieve certain goals. Investors has their own investment analysis in determining the period of share ownership or holding period. This study aims to determine the effect of the bid-ask spread, market value, and dividend payout ratio variables on the holding period. This research uses quantitative research with descriptive approach. The population of this study are companies listed in the Jakarta Islamic Index (JII) for the 2017-2019 period. The sampling technique used in this research is purposive sampling technique. The sample companies in this study are 15 companies. The data processed is secondary data obtained by researchers through daily and annual reports from the official website of the Indonesia Stock Exchange and the official websites of related companies. The data analysis method used is multiple linear regression analysis with the help of SPSS 23 program. The results of this study indicate that simultaneously the bid-ask spread, market value, and dividend payout ratio variables have a significant effect on the holding period. Partially, the market value and dividend payout ratio variables have a positive and significant effect on the holding period, while the bid-ask spread variable has no significant effect on the holding period
PENGARUH TRANSPARANSI, AKUNTANBILITAS DAN PARTISIPATIF ANGGARAN TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DI MASA PANDEMIK COVID-19 PERSPEKTIF ISLAM (Studi Kasus Pada Desa Srikaton Kecamatan Adiluwih Kabupaten Pringsewu)
Full text linkThis study aims to determine the effectiveness of village fund management during the covid-19 pandemic in Srikaton village. The method used in this research is quantitative with a associative analysis approach. The results of the research carried out in the village of Srikaton indicate that government of the village of Srikaton has applied the principles of transparency, accountability, and participatory view of the questionnaire answers submitted to respondents and the presence of balai about the use of village funds during the covid-19 pandemic. The researcher suggests that the village government must apply the principle of transparency, accountability, and participation in order to achieve the effectiveness of village funds management
Pembiayaan Pengalihan Hutang pada Perbankan Syariah berdasarkan Fatwa DSN-MUI No.31/ DSN-MUI /VI/2002
No full textPenelitian ini bertujuan untuk pelaksanaan pembiayaan pengalihan yang dilakukan oleh BPRS Bandar Lampung dan relevansi pelaksanaan pembiayaan pengalihan hutang (take over) di BPRS Bandar Lampung dengan Fatwa DSN-MUI pada fatwa DSN-MUI No.31/DSN-MUI/VI/2002. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian lapangan (Field Research). Penelitian ini juga masuk dalam kategori penelitian deskriptif kualtitatif. Penelitian ini menunjukkan bahwa pengalihan hutang di Bank BPRS Bandar Lampung, nasabah mengajukan permohonan pengalihan hutang, mengisi formulir, lalu dilakukan analisis dan survei. Setelah disetujui kemudian menggunakan akad ijarah multijasa. Pelaksanaan pengalihan hutang dalam penyelesaian hutang-piutang di Bank BPRS Bandar Lampung belum sesuai dengan Fatwa DSN-MUI NO.31/DSN-MUI/VI/2002. Yaitu tidak adanya akad qardh di awal penalangan atau pelunasan sisa hutang nasabah ke bank sebelumnya
Pengaruh Bid-Ask Spread, Market Value dan Dividend Payout Ratio Terhadap Holding Period pada Perusahaan Jakarta Islamic Index Periode 2017-2019
Full text linkThe capital market is an alternative investment for investors. The advantages that can be had in stock investment are the increase in stock prices (capital gains) and dividends. Investors can maximize profits by analyzing the right time to hold or release their assets. Determining the ownership period or holding period is an important consideration for investors in determining investment strategy decisions to achieve certain goals. Investors has their own investment analysis in determining the period of share ownership or holding period. This study aims to determine the effect of the bid-ask spread, market value, and dividend payout ratio variables on the holding period. This research uses quantitative research with descriptive approach. The population of this study are companies listed in the Jakarta Islamic Index (JII) for the 2017-2019 period. The sampling technique used in this research is purposive sampling technique. The sample companies in this study are 15 companies. The data processed is secondary data obtained by researchers through daily and annual reports from the official website of the Indonesia Stock Exchange and the official websites of related companies. The data analysis method used is multiple linear regression analysis with the help of SPSS 23 program. The results of this study indicate that simultaneously the bid-ask spread, market value, and dividend payout ratio variables have a significant effect on the holding period. Partially, the market value and dividend payout ratio variables have a positive and significant effect on the holding period, while the bid-ask spread variable has no significant effect on the holding period
SYARIAH CARD PESRPEKTIF AL-MAQASID SYARIAH
Full text linkIslamic Banking in this era is booming. Also its product, such as product Syariah Card (Islamic Credit Card). This paper examines a system and concept Syariah Card with al-Maqhasid Syariah Perspective. We found a Syariah card concept is acceptable with Fiqh concept, but there are many qualifyings. One of The qualifying is must consumer priority, meaning is consumer not be improvident.Key Word : Syariah Card, al-Maqhasid Syariah </jats:p
PEKERJA YANG HANDAL MENURUT AL-QUR’AN
Full text linkPenelitian ini bertujuan untuk mengetahui kriteria-kriteria dalam menentukan pemilihan tenaga kerja menurut pandangan Q.S. al-Qashas (28): 25-26. Penelitian ini menggunakan penelitian studi pustakan dan bersifat deskriptif. Adapun kesimpulan dari penelitian ini adalah kriteria pekerja yang handal yaitu pekerja yang memiliki sifat yang kuat, baik kuat dalam intelektual maupun kuat dalam fisik dan amanah (dapat dipercaya) adalah pekerja yang dapat dihandalkan. Key word: Pekerja Handal, Kriteria, al-Qur’an </jats:p
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