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Pengaruh Implementasi Good Corporate Governance dan Strategi Bisnis terhadap Kinerja Perusahaan: Studi Kasus BUMN di Indonesia Tahun 2013-2018 Ichwan Lazuardi Natapermana; Winwin Yadiati; Euis Nurhayati
Jurnal Maksipreneur Vol 9, No 2 (2020)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v9i2.579

Abstract

State-Owned Enterprise (SOE) is one of the agents of economic activity in the national economy of Indonesia that has an important role in managing the national economy to realize the welfare of society. At present, SOEs have often received critical attention from the public because they are seen as inefficient, wasteful of resources utilization, laden with corruption, and have lower level profitability. The implementation of Good Corporate Governance (GCG) and the right of business strategy is expected to improve the performance of SOEs both financially and non-financially. The purpose of this study was to determine the effect of GCG implementation and business strategy on firm performance. In this study, financial performance was measured using Return on Equity (ROE) and non-financial performance used Customer Satisfaction Index (CSI). The method used in this research was a partial regression of panel data through the determined of the estimation model after the classical assumption test. The sample used in this study was 22 SOEs (BUMN) that met the sample criteria. The results showed that there was a significant effect of the implementation of GCG on ROE and CSI. But, there was not a significant effect of the implementation of its’ business strategies on ROE, otherwise the significant effect on CSI.
Effect of Maqashid Syariah Application on Corporate Governance in Sharia Hotels Indri Yuliafitri; Euis Nurhayati; Gia Kardina Amrania
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 5, No 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.1942

Abstract

Indonesia is one of the countries with the largest Muslim population globally. This issue gives Indonesia has an excellent opportunity to develop the halal industry. Indonesia's halal industry is still inferior when compared to predominantly non-Muslim countries. Halal tourism, especially in this case sharia hotels, is one of the business lines that has received significant attention in this modern era. In recent years, tourism has become a different trend for various groups, leading to a demand for travel facilities that do not conflict with Islamic values. This study aimed to study the effect of the application of Maqashid Syariah on Corporate Governance in Sharia Hotels. The research methodology used is a survey. The type of data used in this study is primary data. Analysis of the data in this study was using simple regression analysis. The study results show that the implementation of Sharia Magashid has a significant influence on good governance and governance in sharia hotel management.
PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN AKAD IJARAH PADA HOTEL SYARIAH DI BANDUNG Indri Yuliafitri; Euis Nurhayati; Gia Kardina Prima A
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 1 (2019): Januari - Juni 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.427 KB) | DOI: 10.32678/bs.v5i1.1936

Abstract

[English] This study aims to determine the accounting information system currently used by sharia hotels in Bandung and design accounting information system at sharia hotel in Bandung. This research is a type of research and development. The method used is in-depth interviews to Sharia Hotels "X", observation and documentation. The results of this study are in the form of a simple web-based accounting information system design using ijarah contracts for sharia hotels. This application can be installed and applied by sharia hotels. [Indonesia] Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi yang saat ini digunakan oleh hotel syariah di Bandung dan merancang sistem informasi akuntansi di hotel syariah di Bandung. Penelitian ini merupakan jenis penelitian dan pengembangan. Metode yang digunakan adalah wawancara mendalam ke Hotel Syariah "X", observasi dan dokumentasi. Hasil dari penelitian ini adalah dalam bentuk desain sistem informasi akuntansi berbasis web sederhana menggunakan kontrak ijarah untuk hotel syariah. Aplikasi ini dapat diinstal dan diterapkan oleh hotel syariah.
COMPARISON OF THE IMPLEMENTATION OF MAQASHID SHARIA IN CERTIFIED SHARIA HOTELS AND UNCERTIFIED SHARIA HOTELS (STUDY ON SHARIA HOTELS IN INDONESIA) Memed Sueb; Euis Nurhayati; Indri Yuliafitri
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 11, No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1505.047 KB) | DOI: 10.32678/ijei.v11i2.195

Abstract

The performance of Islamic entities does not only consist of aspects of financial performance (economic performance), but also views from the aspect of sharia as a characteristic that distinguishes it from conventional entities. The purpose of sharia is revealed in the form of maqashid sharia which must be applied in all aspects of life. Therefore, the maqashid sharia approach can be an alternative choice for assessing the performance of a sharia-based entity. In addition, another requirement for Islamic entities is to disclose Islamic Social Reporting (ISR), in which there are 43 items that are characteristic of Islamic entities that must be disclosed in the financial statements of Islamic entities as a form of accountability for Islamic entities. This research uses a qualitative approach by means of case studies based on the interpretive paradigm in order to capture the performance of Islamic hotels using the maqashid sharia approach, and to see whether the elements in Islamic Social Reporting already exist in Islamic hotels. Based on the results of a survey of sharia hotels in Indonesia, both those that have been certified as sharia hotels, hotels that have halal certification for their restaurants, and hotels that claim to be sharia hotels. The conclusion is that certified sharia hotels have been proven to have implemented and maintained sharia values in their hotel operations, although there were some insignificant violations. The implementation of sharia values is not only applied by sharia hotels that have been certified as sharia hotels. The new sharia hotels apply the halal concept, either claiming to be a sharia hotel in the name of the hotel or not mentioning the word sharia in the hotel name. In fact, there were almost perfect implementations in several Islamic hotels that were not yet certified as sharia hotels. It's just that for 2-star hotels and below that claim to be sharia hotels, the implementation of sharia values is only limited by not accepting guests who are not legal spouses, and not providing liquor.