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Eksistensi Bank Wakaf Mikro Dan Implikasinya Terhadap Kesejahteraan Masyarakat Dalam Perspektif Islam Yusvita Nena Arinta; Rifda Nabila; Ahmad Ulil Albab Al Umar; Anita Wahyu Alviani; Yuni Inawati
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

This study aims to analyze the existence of micro waqf banks and their implications for public welfare in an Islamic perspective. This research is an empirical study with qualitative. The data in this study are secondary data obtained from various journal, book and internet sources. The results in this study showed that Micro Waqf Bank is present as a funding solution in the community and it is proved able to guarantee the welfare of the community without contradicting the Islamic law.

Pengaruh Corporate Gorvenance Islam terhadap Tax Avoidance Yusvita Nena Arinta
BISNIS Vol 6, No 2 (2018): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i2.4570

The purpose of the study was to investigate the effect of Islamic corporate governance on tax avoidance of sharia banking in Indonesia. The data that used in this study is scendary data derived from annual financial statements and good corporate governance report of sharia banking in Indonesia during 2013-2017 period. The number of sharia banking that became sample in this study were 8 banks so there 55 research samples. The metohod of analysis that use is multiple regression analysis. The results of this study show that the elements of corporate governance that consist of the board of commissioners, the board of commissioner meeting, the board of sharia, the board of sharia meeting, audit committee, meeting of audit comitte significantly influence the activity of tax avoidance as measured using proxy book tax gap. Other results show that the tax avoidance activity as measured with proxy book tax gap are not affected significantly by the board of commissioner meeting. Limitation of this study is use corporate governance’s proxy separately, so it can’t capture the full effect of corporate governane.

Improving Integrated Reporting Quality Through Islamic Corporate Governance Yusvita Nena Arinta; M. Fatkhan Ashari
Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 1 (2022): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v8i1.14047

Innovative and adaptive to face new business challenges by making the process of creating added value for the company. Integrated Reporting is a reflection of the efficiency and effectiveness of various types of corporate capital. The main focus of the implementation of integrated reporting is on transparency and optimizing stakeholder interests, namely in the field of corporate governance. This study aims to examine the effect of the implementation of the Islamic corporate governance mechanism on integrated reporting. The sampling in this study was purposive sampling with the results of 12 Islamic banks. Hypothesis testing using multiple regression analysis. The result of hypothesis testing is the characteristics of independent commissioners consisting of the number and frequency of audit committee meetings have a positive and significant effect on improving the quality of integrated reporting. characteristics of the audit committee consisting of the number of audit committees, audit committee education, and the frequency of audit committee meetings have a significant effect on increasing integrated reporting quality. sharia supervisory board consisting of the number, education and frequency of sharia supervisory board meetings have an effect on increasing integrated reporting quality, except for the variable number of sharia supervisory boards

DAMPAK DAN STRATEGI USAHA MIKRO KECIL DAN MENENGAH DI MASA PANDEMI DAN ERA NEW NORMAL Anava Salsa Nur Savitri; Ahmad Ulil Albab Al Umar; Ana Fitriani; Muammar Taufiqi Lutfi Mustofa; Yusvita Nena Arinta
Jurnal Inovasi Penelitian Vol 1 No 7: Desember 2020
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v1i7.271

Penelitian ini bertujuan untuk menganalisis dampak dan strategi Usaha Mikro Kecil dan Menengah pada masa pandemi dan era new normal. Metode dalam Penelitian ini menggunakan studi empiris dengan pendekatan kualitatif. Data yang digunakan dalam Penelitian ini merupakan data sekunder. Hasil dalam Penelitian ini menunjukkan bahwa Usaha Mikro Kecil dan Menengah terdampak sangat besar dengan adanya pandemi Covid 19. Namun demikian, Usaha Mikro Kecil dan Menengah mendapat perhatian khusus dari pemerintah sehingga dapat membantu permasalahan yang dialami UMKM. Usaha Mikro Kecil dan Menengah kedepannya dapat menerapkan strategi baru guna meminimalisir dampak adanya pandemi ini.

Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening Ahmad Ulil Albab Al Umar; Yusvita Nena Arinta; Saiful Anwar; Anava Salsa Nur Savitri; Muhammad Ali Faisal
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock pricesKeyword : Profitability, Capital Structure, Stock Price

Pengaruh Label Halal dan Tanggal Kadaluarsa Terhadap Keputusan Pembelian Produk Sidomuncul Ahmad Ulil Albab Al Umar; Muammar Taufiqi Lutfi Mustofa; Dessy Fitria; Alfia Miftakhul Jannah; Yusvita Nena Arinta
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i1.348

The halal industry is very developed lately. The halal lifestyle that is currently trending in Indonesia consists of the Islamic financial sector, halal food, halal travel, halal clothing, halal recreation, and halal media, halal medicines, halal medical care (hospital), and halal cosmetics. For example, a pharmaceutical industry such as Sidomuncul. Sidomuncul is a company that has the most halal products at this time. This study aims to partially examine the effect of the halal label and the expiration date on purchasing decisions. Then simultaneously analyze the effect of the halal label and the expiration date on Sidomuncul purchasing decisions. This research is quantitative descriptive research. The method in this research uses multiple linear regression with SPSS 25. The population in this study are all people who buy Sidomuncul products, while the sample in this study was determined by 50 respondents. The results of this study resulted in a significant t-test value of 0,000, which means partially the halal label has a significant effect on purchasing decisions, the expiration date resulted in a significant t-test value of 0,006, which means partially expiration date has a significant effect on the Sidomuncul product purchase decision, and simultaneously the halal label and expiration date affect the Sidomuncul product purchase decision.

Disclosure of Islamic social reporting on sharia commercial banks in Indonesia Anis Permatasari; Arie Rachma Putri; Yusvita Nena Arinta
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the Disclosure of Islamic Social Reporting at Islamic Industrial Banks in Indonesia with Environmental performance as moderating. The sample in this study changed into 12 Islamic industrial Banks for the 2015-2020 period. The information used is 72 annual reports received by the documentation method. This study use panel data regression and using Moderated Regression Analysis. Results based on the studies found an effect that partially Leverage a company size variable has a positive effect on Islamic Social Reporting, Profitability doesn’t have any significant effect on Islamic Social Reporting. Environmental performance is capable of moderating the connection between company size and Islamic Social Reporting. but, environmental performance isn't always capable of moderating the connection profitability and leverage on the disclosure of Islamic Social Reporting.Keywords: Islamic Social Reporting, Islamic Banks, Profitability, Company Size, environmental performance

Improving Integrated Reporting Quality Through Islamic Corporate Governance Yusvita Nena Arinta; M. Fatkhan Ashari
Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 1 (2022): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v8i1.14047

Innovative and adaptive to face new business challenges by making the process of creating added value for the company. Integrated Reporting is a reflection of the efficiency and effectiveness of various types of corporate capital. The main focus of the implementation of integrated reporting is on transparency and optimizing stakeholder interests, namely in the field of corporate governance. This study aims to examine the effect of the implementation of the Islamic corporate governance mechanism on integrated reporting. The sampling in this study was purposive sampling with the results of 12 Islamic banks. Hypothesis testing using multiple regression analysis. The result of hypothesis testing is the characteristics of independent commissioners consisting of the number and frequency of audit committee meetings have a positive and significant effect on improving the quality of integrated reporting. characteristics of the audit committee consisting of the number of audit committees, audit committee education, and the frequency of audit committee meetings have a significant effect on increasing integrated reporting quality. sharia supervisory board consisting of the number, education and frequency of sharia supervisory board meetings have an effect on increasing integrated reporting quality, except for the variable number of sharia supervisory boards

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