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STRATEGI MENINGKATKAN EKSISTENSI ASURANSI SYARIAH DI INDONESIA Dinna Miftakhul Jannah; Lucky Nugroho
JURNAL MANEKSI Vol 8, No 1 (2019): JURNAL MANEKSI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.04 KB) | DOI: 10.31959/jm.v8i1.235

Abstract

Asuransi syariah di Indonesia berpotensi untuk tumbuh seiring dengan peningkatan pasar keuangan syariah.Tujuan dari penulisan ini adalah mengetahui bagaimana sikap perilaku masyarakat terhadap eksistensi asuransi syariah. Selain itu melihat apakah ada faktor yang mendukung eksistensi asuransi dan kesadaran masyarakat terhadap asuransi syariah di Indonesia. Metode penelitian ini menggunakan kajian pustaka atau library research dengan pendekatan deskriptif yang merupakan bagian dari kualitatif. Data yang digunakan berupa tulisan, grafik, gambar dan bukan angka-angka. Hasil penelitian bahwa eksistensi asuransi syariah di Indonesia dapat ditingkatkan apabila memiliki dasar hukum yang khusus yang masih sangat minim untuk mengatur asuransi syariah serta peran agen asuransi syariah sangat diperlukan untuk menjembatani informasi kepada masyarakat tentang produk, sistem, kegunaan, manfaat asuransi syariah.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Industri Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia tahun 2014-2016) Lucky Nugroho
JURNAL MANEKSI Vol 7, No 1 (2018)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.002 KB) | DOI: 10.31959/jm.v7i1.89

Abstract

Currently, the government is prioritizing the development of the manufacturing sector to support national development. Based on the quality of the audit becomes very important to make the right decision for the users of financial statements, especially in the manufacturing sector. Furthermore, this study aims to determine the factors affecting audit quality, especially tenure audit factors, the size of the public accounting firm (KAP), and time budget pressure. Data analysis technique used is logistic regression analysis with the sample of 90 research of manufacture industry sector of consumer goods sector listed in BEI during the year 2014-2016. Based on the result of research indicate that KAP size and time budget pressure have no significant effect on audit quality. While audit tenure has a positive and significant impact on audit quality.
Maqashid Sharia Implementation in Indonesia and Bahrain Erik Nugraha; Lucky Nugroho; Citra Lindra; Wiwin Sukiati
ETIKONOMI Vol 19, No 1 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.231 KB) | DOI: 10.15408/etk.v19i1.14655

Abstract

This study aims to analyze the performance of Islamic banking in Indonesia and Bahrain from the perspective of the maqashid shariah index. Performance is the success of an organization in implementing its strategy so that its achievement on the targets set. Maqashid shariah is a measurement of Islamic banking performance following the objectives and characteristics of Islamic banking. The research method used is descriptive and comparative methods, while the data analysis technique used is the independent t-test. The results of this study are that there is no significant difference between the application of Islamic maqashid in Indonesia and the implementation of Islamic maqashid in Bahrain. Thus, the application of Islamic values and the application of sharia maqashid has been integrated with Islamic bank business activities so that different government policies or regulations because each country has a specific constitution, then the impact is not significant or does not affect the implementation of sharia maqashid on operational and business activities in Islamic banks.JEL Classification: M41, M48, Z12 How to Cite:Nugraha, E., Nugroho, L., Lindra, C. N., & Sukiati, W. (2020). Maqashid Sharia Implementation in Indonesia and Bahrain. Etikonomi: Jurnal Ekonomi, 19(1), 155 – 168. https://doi.org/10.15408/etk.v19i1.14655. 
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Industri Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia tahun 2014-2016) Lucky Nugroho
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 7 No. 1 (2018)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.002 KB) | DOI: 10.31959/jm.v7i1.89

Abstract

Currently, the government is prioritizing the development of the manufacturing sector to support national development. Based on the quality of the audit becomes very important to make the right decision for the users of financial statements, especially in the manufacturing sector. Furthermore, this study aims to determine the factors affecting audit quality, especially tenure audit factors, the size of the public accounting firm (KAP), and time budget pressure. Data analysis technique used is logistic regression analysis with the sample of 90 research of manufacture industry sector of consumer goods sector listed in BEI during the year 2014-2016. Based on the result of research indicate that KAP size and time budget pressure have no significant effect on audit quality. While audit tenure has a positive and significant impact on audit quality.
STRATEGI MENINGKATKAN EKSISTENSI ASURANSI SYARIAH DI INDONESIA Dinna Miftakhul Jannah; Lucky Nugroho
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 1 (2019): JURNAL MANEKSI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.04 KB) | DOI: 10.31959/jm.v8i1.235

Abstract

Asuransi syariah di Indonesia berpotensi untuk tumbuh seiring dengan peningkatan pasar keuangan syariah.Tujuan dari penulisan ini adalah mengetahui bagaimana sikap perilaku masyarakat terhadap eksistensi asuransi syariah. Selain itu melihat apakah ada faktor yang mendukung eksistensi asuransi dan kesadaran masyarakat terhadap asuransi syariah di Indonesia. Metode penelitian ini menggunakan kajian pustaka atau library research dengan pendekatan deskriptif yang merupakan bagian dari kualitatif. Data yang digunakan berupa tulisan, grafik, gambar dan bukan angka-angka. Hasil penelitian bahwa eksistensi asuransi syariah di Indonesia dapat ditingkatkan apabila memiliki dasar hukum yang khusus yang masih sangat minim untuk mengatur asuransi syariah serta peran agen asuransi syariah sangat diperlukan untuk menjembatani informasi kepada masyarakat tentang produk, sistem, kegunaan, manfaat asuransi syariah.