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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Siasat Bisnis Jurnal Harkat : Media Komunikasi Gender Hunafa: Jurnal Studia Islamika Juara: Jurnal Riset Akuntansi ADDIN BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA PALASTREN Journal of Accounting and Investment Jurnal Manajemen Dayasaing JURNAL PENELITIAN Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Al Tijarah Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ekonomi & Keuangan Islam AKTSAR: Jurnal Akuntansi Syariah MADANIA: JURNAL KAJIAN KEISLAMAN Nizham Journal of Islamic Studies At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Proceedings of Annual Conference for Muslim Scholars Ihtiyath : Jurnal Manajemen Keuangan Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Penelitian ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi dan Manajemen Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Bisnis Islam (JEBI) Hunafa: Jurnal Studia Islamika SETARA: Jurnal Studi Gender dan Anak Proceeding of International Conference Health, Science And Technology (ICOHETECH) Journal of Accounting Inquiry
Bayu Tri Cahya
Institut Agama Islam Negeri Kudus
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : IQTISHADIA

 1 
TRANSFORMASI KONSEP CORPORATE SOCIAL RESPONSIBILITY (CSR) Cahya, Bayu Tri
IQTISHADIA Vol 7, No 2 (2014): IQTISHADIA
Publisher : IQTISHADIA

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

Abstract

Tulisan  ini membahas tentang   penerapan  Corporate Sosial Responsibility (CSR) dan perannya dalam mengatasi kemiskinan. Krisis ekonomi  global yang  terjadi  telah meningkatkan   angka kemiskinan dan pengangguran. Dalam kondisi seperti ini, pelaku bisnis dan masyarakat  ditekankan  untuk menerapkan  CSR. Konsep  CSR memiliki  keterkaitan  erat  dengan  pertumbuhan perusahaan.   CSR  akan  membentuk identitas budaya yang kemudian bisa menjadi  strategi penerapan  yang tepat.  Secara matematis, setiap rupiah yang disalurkan dalam CSR tidak bisa dihitung  secara otomatis,  akan tetapi keterlibatan  perusahaan dalam CSR tidak akan sia-sia karena  ada keuntungan secara financial maupun non-finansial yang akan diperoleh. Keuntungan utama CSR adalah memperkuat reputasi perusahaan.Kata kunci: CSR , kemiskinan, perusahaan.THE   TRANSFORMATION  OF   CORPORATE SOCIAL RESPONSIBILITY ’S    CONCEPT.    This    article   discusses about transformation and implementation  of Corporate  Social Responsibility (CSR) and its role in overcome poverty. The global economic crisis has increased poverty and unemployment. In line with this phenomenon, business people and the public are required to implement CSR. The concept of CSR is an important foundation in relation to the growth of corporate management. It will form a cultural identity which is then transformed into an appropriate effort  strategy. Mathematically   in every  rupiah spent  on CSR investment  cannot  be calculated by default, but the company’s involvement in CSR initiatives in this era would not vain because there  are  several  financial  and non-financial  rewards  will  be received. The core of rewards of CSR initiatives is strengthening the company’s reputation.Keywords: CSR , Poverty, Company.
TRANSFORMASI KONSEP CORPORATE SOCIAL RESPONSIBILITY (CSR) Cahya, Bayu Tri
IQTISHADIA Vol 7, No 2 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i2.1087

Abstract

Tulisan  ini membahas tentang   penerapan  Corporate Sosial Responsibility (CSR) dan perannya dalam mengatasi kemiskinan. Krisis ekonomi  global yang  terjadi  telah meningkatkan   angka kemiskinan dan pengangguran. Dalam kondisi seperti ini, pelaku bisnis dan masyarakat  ditekankan  untuk menerapkan  CSR. Konsep  CSR memiliki  keterkaitan  erat  dengan  pertumbuhan perusahaan.   CSR  akan  membentuk identitas budaya yang kemudian bisa menjadi  strategi penerapan  yang tepat.  Secara matematis, setiap rupiah yang disalurkan dalam CSR tidak bisa dihitung  secara otomatis,  akan tetapi keterlibatan  perusahaan dalam CSR tidak akan sia-sia karena  ada keuntungan secara financial maupun non-finansial yang akan diperoleh. Keuntungan utama CSR adalah memperkuat reputasi perusahaan.Kata kunci: CSR , kemiskinan, perusahaan.THE   TRANSFORMATION  OF   CORPORATE SOCIAL RESPONSIBILITY ’S    CONCEPT.    This    article   discusses about transformation and implementation  of Corporate  Social Responsibility (CSR) and its role in overcome poverty. The global economic crisis has increased poverty and unemployment. In line with this phenomenon, business people and the public are required to implement CSR. The concept of CSR is an important foundation in relation to the growth of corporate management. It will form a cultural identity which is then transformed into an appropriate effort  strategy. Mathematically   in every  rupiah spent  on CSR investment  cannot  be calculated by default, but the company’s involvement in CSR initiatives in this era would not vain because there  are  several  financial  and non-financial  rewards  will  be received. The core of rewards of CSR initiatives is strengthening the company’s reputation.Keywords: CSR , Poverty, Company.
Board Characteristics, Type of Insurance and Performance In Indonesia Sharia Insurance Companies Endraswati, Hikmah; Cahya, Bayu Tri
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.8083

Abstract

The purpose of this study was to examine the influence of the board characteristics on the performance of Indonesia sharia insurance companies with insurance types as moderating variable. The board characteristics in this study are the size of board directors, the size of board commissioners, the proportion of women in board directors, and the proportion of women in board commissioners. This study uses 22 sharia insurance business units as a sample with the periode of 2014-2019. We use purposive sampling as a sampling technique. Multiple regression with split sample is used in this research as technical analysis. The results showed that the size of the board directors influence performance negatively. In addition, the type of insurance moderate the influence size of board directors and the proportion of women as directors on performance. There are differences for size of the board of commissioners and the proportion of women as board commissioners.
TRANSFORMASI KONSEP CORPORATE SOCIAL RESPONSIBILITY (CSR) Bayu Tri Cahya
IQTISHADIA Vol 7, No 2 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i2.1087

Abstract

Tulisan  ini membahas tentang   penerapan  Corporate Sosial Responsibility (CSR) dan perannya dalam mengatasi kemiskinan. Krisis ekonomi  global yang  terjadi  telah meningkatkan   angka kemiskinan dan pengangguran. Dalam kondisi seperti ini, pelaku bisnis dan masyarakat  ditekankan  untuk menerapkan  CSR. Konsep  CSR memiliki  keterkaitan  erat  dengan  pertumbuhan perusahaan.   CSR  akan  membentuk identitas budaya yang kemudian bisa menjadi  strategi penerapan  yang tepat.  Secara matematis, setiap rupiah yang disalurkan dalam CSR tidak bisa dihitung  secara otomatis,  akan tetapi keterlibatan  perusahaan dalam CSR tidak akan sia-sia karena  ada keuntungan secara financial maupun non-finansial yang akan diperoleh. Keuntungan utama CSR adalah memperkuat reputasi perusahaan.Kata kunci: CSR , kemiskinan, perusahaan.THE   TRANSFORMATION  OF   CORPORATE SOCIAL RESPONSIBILITY ’S    CONCEPT.    This    article   discusses about transformation and implementation  of Corporate  Social Responsibility (CSR) and its role in overcome poverty. The global economic crisis has increased poverty and unemployment. In line with this phenomenon, business people and the public are required to implement CSR. The concept of CSR is an important foundation in relation to the growth of corporate management. It will form a cultural identity which is then transformed into an appropriate effort  strategy. Mathematically   in every  rupiah spent  on CSR investment  cannot  be calculated by default, but the company’s involvement in CSR initiatives in this era would not vain because there  are  several  financial  and non-financial  rewards  will  be received. The core of rewards of CSR initiatives is strengthening the company’s reputation.Keywords: CSR , Poverty, Company.
Board Characteristics, Type of Insurance and Performance In Indonesia Sharia Insurance Companies Hikmah Endraswati; Bayu Tri Cahya
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.8083

Abstract

The purpose of this study was to examine the influence of the board characteristics on the performance of Indonesia sharia insurance companies with insurance types as moderating variable. The board characteristics in this study are the size of board directors, the size of board commissioners, the proportion of women in board directors, and the proportion of women in board commissioners. This study uses 22 sharia insurance business units as a sample with the periode of 2014-2019. We use purposive sampling as a sampling technique. Multiple regression with split sample is used in this research as technical analysis. The results showed that the size of the board directors influence performance negatively. In addition, the type of insurance moderate the influence size of board directors and the proportion of women as directors on performance. There are differences for size of the board of commissioners and the proportion of women as board commissioners.
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno Surepno; Bayu Tri Cahya; Asih Andriani; Muslim Marpaung
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
Co-Authors A.A. Ketut Agung Cahyawan W Andriani, Asih Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Danang Kurniawan Danang Kurniawan, Danang Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Eskasari Putri Etha Widyarani Farida Rohmah Farida Rohmah Farikatun Nadhifah Fatchan Achyani Fika Sufiana Fitri Handayani Hadi Purnomo Hikmah Endraswati Hikmah Endraswati, Hikmah Ibnu Muttaqin Ika Erlita Inada Rizqy Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Ita Akyuna Nightisabha Jadzil Baihaqi Jadzil Baihaqi Lailis Sa’adah Lorena Dara Putri Karsono Makrufah Hidayah Islamiah Miftah Nurul Khaqiqi Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muzayyidatul Habibah Nadhifah, Farikatun Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Choridah Nur Kholis Puji Wahyu Hidayanti Putri Rubiana rakhmawati, ita Ratih Paramita Sari Ratih Paramitasari, Ratih Rikha Zakiyah Rizki Fauriza Agustina Rukmini Rukmini S Surepno Saidatul Munawwaroh Salma Badriyah Sari, Dita Apriliana Siti Nafiah Sufiana, Fika Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Ulfiyatul Jannah Umi Hanifah Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Widi Savitri Andriasari Widi Savitri Andriasari Widi