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All Journal Jurnal Ilmiah Ekonomi Islam ISLAMIC ACCOUNTING JOURNAL
Yuni Inawati
IAIN Salatiga
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.453 KB) | DOI: 10.29040/jiei.v6i2.1124

Abstract

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.
Moderation of the Board of Commissioners in Determining Earnings Management Yuni Inawati; Ernanda Oktaviani
Islamic Accounting Journal Vol 1, No 1 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The problem of this research is earnings management, namely the actions taken by managers in manipulating the numbers presented in the financial statements. This study aims to analyze the effect of tax planning, profitability, and leverage on earnings management with the frequency of board meetings as a moderation. The study population, namely all manufacturing companies listed on Bursa Efek Indonesia (BEI) exchange in 2017-2019. With the sample of 22 companies. The sample selection method used in this research is the purposive sampling method and the data analysis technique uses panel data regression analysis. The study uses secondary data, namely financial statement data from companies listed on the IDX obtained from the website www.idx.co.id. The results show that partially, tax planning, profitability, and leverage don’t have a significant effect on earnings management. The frequency of board meetings has a positive effect in moderating tax planning and leverage on earnings management. However, the frequency of board meetings has not to effect in moderating profitability on earnings management
Co-Authors Albab Al Umar, Ahmad Ulil Anita Wahyu Alviani Ernanda Oktaviani Rifda Nabila Yusvita Nena Arinta