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TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Mais, Rimi Gusliana; Ganis, Eko; Rahman, Aulia Fuad; Mulawarman, Aji Dedi
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.942 KB) | DOI: 10.22219/jrak.v7i1.14

Abstract

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ?Ada
CORPORATE SOCIAL RESPONSIBILITY: ACTUALIZATION OF VALUE OF JAUDATUL ADAA (WELL ENDING) IN ISLAMIC BANKING Mais, Rimi Gusliana
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.03

Abstract

CSR is a must for all companies including sharia banking as regulated in legislation. so that today all banks do CSR reporting as a means of publication widely. Unfortunately, the values contained in current CSR reporting contain only secular activities, while Indonesia is a country with 200 million Muslims who are entitled to use Islamic religious values in their lives that are included in economic activities, including CSR. This study aims to find the appropriate Islamic values and can be applied in CSR activities. This research uses qualitative methods using an Islamic perspective as a worldview. This study found one value in Islam that can be a reference company, a sharia bank, namely the value of Jaudatul ’Ada (Well Ending).  Jaudatul ’Ada can be a differentiator of csr activities conducted Islamic banking with conventional banking because Jaudatul ’Ada is part of the value Ihsan (goodness/virtue) is a spiritual value linking well ending more comprehensive and there is not a dichotomy between material (the world) and the spiritual (hereafter). By using Jaudatul ’Ada value, CSR performed by syaria bank is not only pursuing sustainability business but further pursuing the sustainability of maslahah (great benefit).Keyword: CSR, Islamic Value, economic, Jaudatul ‘Ada
Penerapan Prinsip Akuntabilitas Dan Transparansi Dalam Mengelola Keuangan Desa Mais, Rimi Gusliana; Palindri, Lini
Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.1.57-66

Abstract

This study aims how to know implementation principles of accountability and transparency in managing village finance in Government of Suka Damai Village, Plakat Tinggi District, Musi Banyuasin Regency. The research method use qualitative research method with a phenomenology type. The result of this study are that the Government of Suka Damai Village has implementation principles of accountability and transparency by involving villagers in deliberations to plan and discuss issues regarding village finance, implementation of village development, making and publishing financial reports,and overseeing the process of village financial management.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Mais, Rimi Gusliana; Nuari, Fadlan
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.461 KB) | DOI: 10.22219/jrak.v6i2.02

Abstract

The purpose of this study is to examine the effect of good corporate governance being inspected toindependent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on theIndonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive samplingmethod, with total samples of 11 mining companies for total observation in this research are 44observations. The results of this study prove that independent commissioners have a positiveimpact on the integrity of financial statements. As for institutional ownership and leverage havea negative impact on the integrity of financial statements. And firm size proved not to affect theintegrity of financial statements.Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,Leverage
ANALISIS PERLAKUAN AKUNTANSI KREDIT BERMASALAH (NONPERFORMING LOAN) SEJAK PENERAPAN PSAK NO. 50, 55 DAN 60 STUDI KASUS: PT. BANK SBI INDONESIA PERIODE TAHUN 2011-2015 Mais, Rimi Gusliana; Febiana, Octavia
Jurnal STEI Ekonomi Vol 25 No 02 (2016): [Jurnal STEI Ekonomi - JEMI] Vol. 25 No. 02 (Des - 2016)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v25i02.99

Abstract

Effect Of Good Corporate Governance On Tax Avoidance of The Company In Listed of The Indonesia Stock Exchange (Bei) Mais, Rimi Gusliana; Patmaningsih, Dewi
Jurnal STEI Ekonomi Vol 26 No 02 (2017): [Jurnal STEI Ekonomi - JEMI] Vol. 26 No. 02 (Des - 2017)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.418 KB) | DOI: 10.36406/jemi.v26i02.226

Abstract

This study aimed to examine the effect of corporate governance on the extent of tax avoidance with proxy current etr. Elements of corporate governance that are used to test are institutional ownership, managerial ownership, independentcommissaryproportion,audit committee, and audit quality. This research uses descriptive quantitative approach, which is measured using a method based on panel data PLS. The population in this research is food and beverage manufacturing companies listed on the Stock Exchange in 2014 until 2016. The sample was determined by the purposive sampling method and obtain 12 companies with the result that, this study obtain 36 sample. Type of data used was secondary data obtained from www.idx.co.idand www.sahamok.com.Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1) Institutional ownership does not effect tax avoidance as proxied with current ETR. (2) Managerial ownership has a significant effect on tax avoidance which is proxied with current ETR. (3) The proportion of the Independent Board of Commissioners shall have no effect on the tax avoidance proxyed by current ETR. (4) The audit committee shall have no effect on tax avoidance proxied with current ETR. (5) Audit quality has a significant effect on tax avoidance which is proxied with current ETR.
Analisis Pengaruh Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Di Indonesia Tahun 2012–2018 Sulfiani, Nia; Mais, Rimi Gusliana
Jurnal Ekonomi Vol 28 No 01 (2019): [Jurnal STEI Ekonomi - JEMI] Vol. 28 No. 01 (Juni - 2019)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.151 KB) | DOI: 10.36406/jemi.v28i01.263

Abstract

This study aims to determine the effect of Return On Assets (ROA), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), and Non-Performing Financing (NPF) on Profit Sharing Rates for Mudharabah Deposits. at Islamic Commercial Banks in Indonesia in 2012–2018. The results of the analysis show that the Capital Adequacy Ratio (CAR) has a negative and significant effect on the Profit Sharing Rate for Mudharabah Deposits, which means that no matter how big the CAR value of a Sharia Commercial Bank (BUS) company is, it will result in a lower Profit Sharing Rate for Mudharabah Deposits. Return on Assets (ROA), Financing to Deposit Ratio (FDR), Operating Costs to Operating Income (BOPO), and Non Performing Financing (NPF) have no effect on the Profit Sharing Rate for Mudharabah Deposits, which means no matter how big the ROA, FDR, BOPO, and NPF will not affect profit investment, loan disbursement, operating costs and income, non-performing financing to the rate of profit sharing for mudharabah deposits.
Pengaruh Sharia Governance Structure terhadap Pengungkapan CSR Berdasarkan Islamic Social Reporting Index Mais, Rimi Gusliana; Lufiani, Nuning
Jurnal Manajemen Vol 15 No 01 (2018): [JAM] Jurnal Akuntansi dan Manajemen Vol 15 No 1 (April - 2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.815 KB) | DOI: 10.36406/jam.v15i01.145

Abstract

The purpose of this study is to determine the effect of Shari'a Governance Structures with the disclosure level of Corporete Social Responsibility in Islamic banking in Indonesia. The related factors of Shari'a Governance Structures tested in this research are the supervising mechanism and ownership structure. The supervising mechanism is represented by the existence of the Sharia Supervisory Board measured using the Islamic Governance Score (IG-Score). While the ownership structure is measured using the ratio of temporary syirkah funds (Invesment Account Holders) and company size. In addition, this research also analyzes the disclosure level of CSR of Islamic Banking in Indonesia based on the ISR index. The sample was determined by purposive sampling method that Islamic Banking in Indonesia for year 2011 – 2015, with a total sample of 11 Islamic banking for a total observation in this study a total of 55 observations. The data used in this research is secondary data, in the form of financial report and annual reports that downloaded via the official website BI: www.bi.go.id. and site of each banks. Data were analyzed using pooled data regression that processed using Eviews version 7.0 software. ISR value obtained by analyzing each company’s annual report is based on content analysis. The results show that the Invesment Account Holders (IAH) has a positive and significant effect on CSR disclosure. However, the existence of the Shari’a Supervisory Board (SSB) and company size has no significant effect on the level of CSR disclosure in Islamic Banking in Indonesia.
Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah terhadap Return On Asset melalui Non Performing Financing sebagai Variabel Intervening (pada Bank Umum Syariah yang Terdaftar diotoritas Jasa Keuangan) Fazriani, Anisya Dwi; Mais, Rimi Gusliana
Jurnal Manajemen Vol 16 No 01 (2019): [JAM] Jurnal Akuntansi dan Manajemen Vol 16 No 01 (April - 2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.257 KB) | DOI: 10.36406/jam.v16i01.265

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, dan murabahah terhadap Return on Assets melalui Non Performing Financing sebagai variable intervening pada Bank Umum Syariah yang terdaftar di OJK Periode 2013-2018. Penelitian ini menggunakan sampel bank umum syariah yang terdaftar di OJK sebanyak 11 bank dengan periode 2013-2018. Penelitian ini menggunakan data sekunder dengan teknik pengumpulan data menggunakan Purposive Sampling dan dianalisis menggunakan Software Eviews versi 10. Berdasarkan hasil penelitian ditemukan bahwa Pembiayaan mudharabah, musyarakah dan murabahah berpengaruh negatif terhadap ROA. Pembiayaan mudharabah dan murabahah berpengaruh negatif terhadap NPF. Sementara pembiayaan musyarakah berpengaruh positif terhadap NPF. NPF tidak berpengaruh terhadap ROA. Pembiayaan mudharabah berpengaruh negatif terhadap ROA melalui NPF sebagai variabel intervening. Pembiayaan musyarakah dan murabahah berpengaruh positif terhadap ROA melalui NPF sebagai variabel intervening.
Faktor-Faktor yang Mempengaruhi Financial Distress dengan Pendekatan Altman Z-Score pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 Sutra, Fitri Marlistiara; Mais, Rimi Gusliana
Jurnal Manajemen Vol 16 No 01 (2019): [JAM] Jurnal Akuntansi dan Manajemen Vol 16 No 01 (April - 2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.272 KB) | DOI: 10.36406/jam.v16i01.267

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, likuiditas, leverage, operating capacity dan sales growth terhadap financial distress pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017. Objek yang diteliti adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Populasi dalam penelitian ini sebanyak 41 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, Adapun sampel ditentukan sebanyak 32 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, pemilihan model, analisis regresi linier berganda, koefisien determinasi (r²) dan uji hipotesis. Hasil penelitian menyimpulkan bahwa profitabilitas berpengaruh negatif terhadap financial distress, Likuiditas berpengaruh negatif terhadap financial distress, Leverage tidak berpengaruh positif terhadap financial distress, Operating Capacity berpengaruh negatif terhadap financial distress dan Sales Growth tidak berpengaruh negatif terhadap financial distress.