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MERETAS AKTUALITAS ISLAMIC SOCIAL REPORT: SEBAGAI CORPORATE SOCIAL RESPONSIBILITIES FRAMING BERBASIS SYARIAH (DALAM PENDEKATAN FILOSOFIS) Bayu Tri Cahya; Umi Hanifah
BISNIS Vol 4, No 1 (2016): 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.v4i1.1693

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This article analysed the concept of islamic social developmentreport as a frame of sharia-based corporate socialresponsibilities. The study was conducted by library researchbased on previous studies and related literature. The resultsindicated that the concept of social islamic report was based onthe philosophy of good governance and corporate socialperformance reporting standard that takes into account theaspects of material, moral, and spiritual in reporting. Inparticular, this index is an extension of social performancereporting standards which include society's expectations notonly about the role of corporations in the economy, but also thecompany's role in the spiritual perspective. Besides the indexalso places emphasis on social justice related to theenvironment, the rights of minorities, and employees.Finally,syariah framework is part of a corporate strategy aimed at thesustainability of the company, providing benefits to thecommunity and participate in the social interest.
Struktur Modal: Ditinjau dari Karakteristik Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII70) Bayu Tri Cahya; Siti Nafiah; Suparwi Suparwi; Danang Kurniawan
BISNIS Vol 7, No 2 (2019): 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.v7i2.6369

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Capital structure is a combination of long-term debt and the company's own capital in the form of retained earnings and the issuance of shares. This study aims to determine the effect of size, asset structure, and profitability on the capital structure of companies registered in the Jakarta Islamic Index 70. Jakarta Islamic Index 70 (JII70) is a sharia stocks index that was just launched in 2018. This research design is quantitative. The population in this study is companies listed on the Jakarta Islamic Index 70 during the 2018 period. The sample in this study was 51 company stocks. The techniques in this study are classic assumptions and multiple linear regression analysis. The results of this study indicate that the Asset Structure affects the capital structure. While profitability and size do not affect capital structure.
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

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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

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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.
GELIAT PEREMPUAN PENJUAL IKAN DALAM PENGUATAN EKONOMI KELUARGA (STUDI PADA TEMPAT PENJUALAN IKAN BANYUTOWO-PATI) BAYU TRI CAHYA; Farikatun Nadhifah; SUPARWI SUPARWI
PALASTREN Jurnal Studi Gender Vol 14, No 2 (2021): PALASTREN
Publisher : STAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/palastren.v14i2.10007

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nelayan. Profesi penjual ikan adalah pekerjaan yang lazim dilakukan oleh perempuan pesisir, dan juga merupakan suatu usaha yang dilakukan untuk memenuhi kebutuhan hidup. Perempuan secara kodrat berperan sebagai ibu rumah tangga yang mengurus anak dan juga kebutuhan rumah tangga. Pada kenyataannya peran perempuan pesisir tidak boleh lagi di anggap biasa karena sebagian besar memiliki peran ganda sebagai suatu tindakan bagi pemenuhan kebutuhan rumah tangga dan hal inilah yang berusaha diungkap dalam penelitian ini. Penelitian ini menggunakan metode kualitatif dengan mengumpulkan data berdasarkan wawancara, observasi, dan dokumentasi. Pendekatan pada penelitian ini menggunakan pendekatan phenomenology. Tujuan penelitian ini untuk mengungkap perempuan muslim sebagai penjual ikan yang berada di Desa Banyutowo Kabupaten Pati dalam upaya meningkatkan pendapatan ekonomi rumah tangga nelayan. Berdasarkan hasil penelitian mengungkapakan bahwa perempuan muslim bekerja sebagai penjual ikan dilatarbelakangi oleh faktor kemiskinan, pemanfaatan waktu luang dan tersedianya lapangan pekerjaan. Kontribusi perempuan muslim dalam upaya meningkatkan pendapatan ekonomi yaitu adannya pemasukan ekonomi keluarga dan peran domestik perempuan di dalam rumah tangga. Upaya dalam meningkatkan pendapatan ekonomi rumah tangga yaitu sebagai penjual ikan dan buruh pengasapan ikan. 
ANALISIS ASPEK RASIONAL DALAM PENGANGGARAN PUBLIK TERHADAP EFEKTIVITAS PENGIMPLEMENTASIAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH SURAKARTA Fatchan Achyani; Bayu Tri Cahya
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.248

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AbstractPenelitian ini bertujuan untuk mengetahui pengaruh aspek rasional yaitu sumber daya, informasi, dan orientasi tujuan terhadap implementasi efektivitas anggaran berbasis kinerja. Penerapan anggaran berbasis kinerja dimaksudkan agar dalam perencanaan, pelaksanaan, dan pertanggung iawaban anggaran,setiap institusi publik tidak hanya mempertanggung jawabkan input-nya semata tetapi juga harus mempertanggungjawabkan untuk apa dan berapa output dan hasil (outcome) yang diperoleh dari setiap dana yang dibelanjakan. Dari analisis regresi yang dilakukan dapat disimpulkan bahwa variabel sumberdaya dan informasi, terbukti mempengaruhi secara positif efektivitas implementasi anggaran berbasis kinerja pada pemerintah kota Surakarta.Kata kunci : Efektivitas Implementasi Anggaran Berbasis Kinerja, Sumber Daya, Informasi, Orientasi Tujuan
Persepsi Pengguna Layanan Pengadaan Barang dan Jasa pada Pemerintah Kota Yogyakarta terhadap Implementasi Sistem E Procurement Ita Akyuna Nightisabha; Djoko Suhardjanto; Bayu Tri Cahya
Jurnal Siasat Bisnis Vol. 13 No. 2 (2009)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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

Abstract

This study aims to evaluate the implementation of electronic procurement of goods and services by the Government City of Yogyakarta, as an effort to create good governance especially in terms of procurement. This study compares the perceptions of user that consist of procurement committee and the providers of goods and services. Research location is in Layanan Pengadaan Secara Elektronik (LPSE) of Government City of Yogyakarta as a system developer with the sample of the procurement committee and partner of goods and services that are spread in Yogyakarta and surrounding areas. This research uses t-test by using a reference measurement system on the success of end-user computing satisfaction developed by Torzadeh and Doll (1991). The results show a difference of perception between the committee and the procurement of goods and services providers to the implementation of e-proc system. There is difference in perception between users of e-procurement supplier of goods / services and the procurement committee. Implementation of e-procurement system is being run by the Government City of Yogyakarta is currently has not been relatively applied, because the technology gap that has led to the differences in perception between the committee and the procurement of goods and services providers.Keywords: good governance, e-procurement, perception
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI, PENGANGGURAN DAN KEMISKINAN Syamsudin Syamsudin; Bayu Tri Cahya; Syahrina Nurmala Dewi
Jurnal Manajemen Dayasaing Vol 17, No 1 (2015): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v17i1.2271

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The Purpose of this research is to examine directly effect variables financial performance on economic growth, to examine directly effect economic growth on jpoverty and unemployment also to examine indirectly effect variables financial performance on poverty and unemployment. The samples of study are region expense and revenue budget in 2006 – 20011 at 7 municipal. The result of study with regression indicate that variables finacial performance namely independently ratio, directly have positive significantly effect on economic growth, while effectiveness ratio and efficiency ratio directly have not significantly effect on economic growth. At economic growth directly have positive significantly effect on unemployment and also directly have positive significantly effect on poverty. To examine indirectly among variables financial performance on unemployment and povery indicate independently ratio, effectiveness ratio and efficiency ratio have significant effect on unemployment and poverty, while effectiveness have not significant effect on unemployment and poverty.
KEMISKINAN DITINJAU DARI PERPEKSTIF AL-QURAN DAN HADIS Bayu Tri Cahya
Jurnal Penelitian Vol 9, No 1 (2015): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jupe.v9i1.850

Abstract

PROVERTY IN THE PERSPECTIVE OF QUR’AN AND HADITH. This paper aims to explain the poverty of  view of  al- Quran and Hadith. This is because poverty is a global problem and a classic that is always there, and had a very large influence on individual and social life. Poverty is also a major enemy of the Muslims, they are obliged to fight against poverty he suffered. In Indonesia, poverty seems to be a necessity for the Indonesian people, especially Muslims. Irony indeed, poverty persists in the country that supposedly rich in natural resources. Most people understand the comparative poverty, while others look at it from the perspective of  moral and evaluative, and others understand it from a scientific point of  view that has been established. However, Islamic economics can be used as tools to save Muslims from poverty. Islam is not only limited economic alternatives, but the solution of  the system of  capitalism or any economic system which has been hailed by the West.Keywords: Proverty, Economic System, Islamic Economy.Tulisan  ini  bertujuan  untuk  menjelaskan  tentang  kemiskinan dari  pandangan  al-Quran  dan  Hadis.  Ini  karena  kemiskinan 41 adalah problema klasik dan global yang selalu ada, dan memiliki pengaruh sangat besar terhadap kehidupan individu maupun sosial. Kemisikinan juga merupakan musuh besar umat Islam, mereka berkewajiban melawan kemiskinan yang menderanya. Di Indonesia, kemiskinan seolah menjadi suatu keniscayaan bagi masyarakat Indonesia, khususnya umat Islam. Ironi memang, kemiskinan tetap ada di negeri yang konon kaya akan berbagai sumber daya alam. Sebagian orang memahami kemiskinan secara komparatif, sementara yang lain melihatnya dari perspektif  moral dan evaluatif, dan yang lain lagi memahaminya dari sudut ilmiah yang telah mapan. Namun, ekonomi Islam bisa dijadikan tools dalam menyelamatkan umat Islam dari kemiskinan. Ekonomi islam bukan hanya sebatas alternatif, melainkan  solusi dari  sistem  kapitalisme  atau  sistem  ekonomi manapun yang selama ini diagung-agungkan oleh Barat.Kata Kunci: Kemiskinan, Sistem Ekonomi, Ekonomi Islam.
EVOLUTION OF ISLAMIC SOCIAL REPORTING: VIEWED FROM ISLAMIC POSITION IN THE CONTINUUM SOCIAL RESPONSIBILITY Bayu Tri Cahya; Farida Rohmah
Jurnal Ekonomi dan Bisnis Islam | Journal of Islamic Economics and Business Vol. 5 No. 2 (2019): JULY-DECEMBER 2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v5i2.15143

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Islamic Social Reporting (ISR) is a form of reporting on social activities based on spiritual principles and community expectations holistically related to the role of companies in society and  the environment.  This  article analyzes  the evolution  and  implementation  of  Islamic Social Reporting. This study was conducted with a literature study by reviewing the empirical evidence of previous research and the legal framework used as the foundation. This study reviews the evolution of the Islamic Social Reporting literature in an effort to evaluate its current position. From the review, it is proven that companies who implement the reporting of social activities presented in the company's annual report have been at the strategic level of  the  Islamic  responsibility  continuum.  Where  the  level  of  corporate  reporting  in  this category, indicates that the company has fulfilled the principle of social responsibility. The Strategic level itself includes altruistic responsibilities such as contributive actions to the community, providing decent wages to employees, conservation of the environment, so that long-term expectations can increase credibility and the level of trust of its stakeholders. Keywords: Islamic Social Reporting, Spiritual Perspective, Responsibilities.
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