Slamet Haryono
Universitas Islam Negeri Sunan Kalijaga

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ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Nur Fitri Eka Asbarini; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2576

Abstract

The purpose of this research is to determine the effect of profitabiliy , leverage variables, and foreign ownership on Corporate Social Responsibility (CSR). The type of research used is secondary data. The number of companies used as samples in the study was 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period using panel data analysis. The result showed that the profitability variable was proxies by Return On Assets, Return On Equity, the results showed that the Return On Equity variable affected on CSR disclosure, while Return on Assets did not effect. The leverage variable proxies by the Debt Equity Ratio and foreign ownership variable does not effect on CSR disclosure.
Relevansi Informasi Akuntansi Terhadap Harga Saham Perusahaan Listed Jakarta Islamic Index (JII) Fitri Utami; Slamet Haryono
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 2 (2021): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i2.559

Abstract

Informasi akuntansi memainkan peran penting dalam menggambarkan kondisi dan kinerja suatu perusahaan. Namun, beberapa investor belum sepenuhnya menggunakan informasi akuntansi dalam memilah pembelian saham. Penelitian ini menguji relevansi informasi akuntansi terhadap harga saham diperusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2015 sampai 2020. Informasi akuntansi yang digunakan ialah Earnings per Share (EPS), Book Value (BV), Return On Equity (ROE), Net Profit Margin (NPM), dan Current Ratio (CR). Dengan metode analisis regresi data panel, peneliti menemukan bahwa secara bersama-sama semua informasi akuntansi (EPS, BV, ROE, NPM dan CR) dinyatakan memiliki nilai relevansi dalam menjelaskan pengaruhnya terhadap harga saham. Secara individu hanya BV dan ROE yang memiliki nilai relevansi dalam mempengaruhi harga saham. Sedangkan untuk EPS, NPM dan CR tidak memiliki nilai relevansi terhadap harga saham perusahaan yang terdaftar di Jakarta Islamic Index  (JII) periode 2015 sampai 2019.
PENGARUH INSTRUMEN KEUANGAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI INDONESIA FARMA ANDIANSYAH; SYAFIQ MAHMADAH HANAFI; SLAMET HARYONO; TAOSIGE WAU
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i1.288

Abstract

The growth of Islamic finance in Indonesia has experienced very significant growth. The Indonesian government hopes that the financial sector will become an important instrument in promoting economic growth in Indonesia, but it seems that the percentage of economic growth in Indonesia has declined over the past decade. This study aims to analyze the impact of Islamic financial instruments on economic growth in Indonesia. This study uses a quantitative method with an Autoregressive Distributed Lag (ARDL) model analysis tool. The results of this study show that all Islamic financial instrument variables have a negative effect on economic growth in the short term. Meanwhile, in the long term, all independent variables have a positive effect on economic growth except for Sharia Mutual Funds which show a negative effect and Sharia Bank Financing and Sharia Stocks have no effect on economic growth in Indonesia. Thus, it can be concluded that Islamic financial instruments in the long term have a positive influence on encouraging economic growth in Indonesia.
RELEVANCE OF ACCOUNTING INFORMATION TOWARDS SHARE PRICES OF JAKARTA ISLAMIC INDEX (JII) LISTED COMPANIES Fitri Utami; Slamet Haryono; Abdurrahman Niarman
Imara: JURNAL RISET EKONOMI ISLAM Vol 5, No 1 (2021): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v5i1.2710

Abstract

Accounting information has an important role in describing the condition and performance of a company. However, some investors have not fully used accounting information in sorting out share purchases. This study examines the relevance of accounting information to share prices in companies listed on the Jakarta Islamic Index (JII) for the period 2015 to 2020. The accounting information used is Earnings per Share (EPS), Book Value (BV), Return On Equity (ROE), Net Profit Margin (NPM), and Current Ratio (CR). With the panel data regression analysis method, the researcher found that collectively all accounting information (EPS, BV, ROE, NPM and CR) were stated to have relevance value in explaining their effect on stock prices. Individually, only BV and ROE have relevance value in influencing stock prices. As for EPS, NPM and CR have no value relevance to the share price of companies listed on the Jakarta Islamic Index (JII) for the period 2015 to 2019
Green Banking: Operating Costs on Operating Income, Capital Adequacy Ratio, Financial Slack, Sustainability Officer, and Sustainability Committee Ihsan Mulia Siregar; Slamet Haryono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 5 (2023): September-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20235pp427-442

Abstract

ABSTRACT This study aims to investigate and analyze e the effect of Operating Expenses Operating Income (BOPO), capital adequacy ratio (CAR), financial slack, sustainability officer, and sustainability committee on green banking disclosure in Islamic banks registered with the Financial Services Authority (OJK) during the period 2017-2021. In this study, panel data regression data analysis techniques were used with the help of Eviews 10 software. The results of this study show that partially the variables Operating costs in operating income  (BOPO), capital adequacy ratio (CAR), financial slack, and sustainability officer have no effect on green banking disclosure.  While the variable Sustainability Committee has a positive and significant effect on Green Banking disclosure. At the same time, the variables BOPO, CAR, Financial Slack, Sustainability Officer, and Sustainability Committee have a significant effect on Green Banking disclosure. The implication of this research for science is to contribute to the literature related to the factors that influence green banking disclosure. In addition, this research is also expected to help banks in improving their governance, and for the government is expected to help in making policies related to green banking disclosure. Keywords: Operating Expenses on Operating Income, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh dari Biaya Operasional Pendapatan Operasional (BOPO), Rasio Kecukupan Modal (CAR), Financial Slack, Sustainability Officer, dan Sustainability committee terhadap pengungkapan green banking pada bank syariah yang terdaftar di OJK  selama periode 2017-2021. Teknik sampling yang digunakan adalah Purposive Sampling dengan kriteria tertentu, sehingga sampel didapat sebanyak 45 data dari 9 Bank syariah yang sesuai kriteria. Dan menggunakan teknik analisis data regresi data panel dengan bantuan software Eviews 10.  Hasilnya menunjukkan bahwa secara parsial variabel BOPO, Capital Adequacy Ratio (CAR), Financial Slack dan Sustainability Officer tidak berpengaruh terhadap pengungkapan Green banking.  Sedangkan variabel Sustainability Committee  berpengaruh positif dan signifikan terhadap pengungkapan Green Banking. Secara simultan variabel BOPO, CAR, Financial Slack, Sustainability officer dan Sustainability Committee memiliki pengaruh dan signifikan terhadap pengungkapan Green banking Kata Kunci:  Biaya Operasi pada Pendapatan Operasional, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability    
Product Market Competition, Financial Leverage, Risk of Financing on Financial Stability: Studies on Islamic Banks in Indonesia Duwi Ira Setianti; Slamet Haryono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 4 (2023): Juli-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20234pp365-376

Abstract

ABSTRACT This study aims to explain and analyze the effect of product market competition, financial leverage, and risk of financing on the stability of Islamic banks in Indonesia in 2018-2022.  The sampling technique used is Islamic banks listed on the Indonesia Stock Exchange.  Source of data obtained from the annual report of each bank.  The analytical method used is panel regression analysis with Eviews 10 software with the Common Effect Model (CEM) model as the best model. The variables used consist of product market competition (PCM), financial leverage (DER proxy), and financing risk (NPF proxy) on banking stability (proximate Natural Logarithm Z-Score).  The results of this study found that product market competition did not affect bank stability.  Meanwhile, financial leverage and financing risk have a negative effect on the stability of Islamic banks in Indonesia.  From the results of this study, it is hoped that competition for Islamic banks in Indonesia can always run normally as it is today.  In addition, the financial leverage and financing risks of Islamic banks have a negative impact on banking stability.  Therefore, this research can be used as an early warning and reference for Islamic banks to make funding decisions through debt capital and excessive financing. keywords: Banking stability, product market competition, financial leverage, financing risk ABSTRAK  Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh persaingan pasar produk, financial leverage, dan risk of financing terhadap stabilitas bank syariah di Indonesia pada 2018-2022. Teknik pengambilan sampel yang digunakan bank syariah yang terdaftar di Bursa Efek Indonesia. Sumber data diperoleh dari laporan tahunan masing masing bank. Metode analisis yang digunakan adalah analisis regresi panel dengan software Eviews 10 dengan model Common Effect Model (CEM) sebagai model terbaik .Variabel yang digunakan terdiri dari persaingan pasar produk (PCM), financial leverage (proksi DER) dan resiko pembiayaan (proksi NPF) terhadap stabilitas perbankan (doproksikan Natural Logarithm Z-Score. Hasil dari penelitian ini menemukan bahwa persaingan pasar produk tidak berpengaruh terhadap stabilitas bank. Sementara financial leverage dan resiko pembiayaan berpengaruh negative terhadap stabilitas bank syariah di Indonesia. Dari hasil penelitian ini, diharapkan persaingan bank syariah di Indonesia dapat selalu berjalan berjalan normal seperti saat ini. Selain itu, financial leverage dan resiko pembiayaan bank syariah berdampak buruk pada stabilitas perbankan. Oleh karena itu, penelitian ini dapat dijadikan early warning dan acuan bagi bank syariah untuk mengambil keputusan pendanaan melalui modal hutang dan pembiayaan yang berlebihan. Kata Kunci: Stabilitas perbankan, product market competition, financial leverage, resiko pembiayaan
The Role Of Job Stress Mediation On The Performance Of BSI Financial Institutions aprielle ego pasha; Slamet Haryono
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 2 No 2 (2024): Current issue 5
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v2i2.198

Abstract

Purpose – This study analyzes how work-family conflict and job stress affect BSI Financial Institutions' operational performance. It also uses the work stress model to investigate how a mediating variable affects this performance. Design/methodology/approach – This research used purposive sampling, another name for non-probability sampling, as its sample approach. It relied on a sample of 42 people who were working at BSI Financial Institution. The Sobel test and multiple linear regression analysis are part of the research strategy used in this study. Findings and Discussion – The findings indicate that stress moderates fulfillment and work-family conflict, influencing employee job satisfaction. Furthermore, stress and work-family conflict have a detrimental impact on employees' job satisfaction
Factors Affecting The Growth Of Indonesian Shariah Stock Prices (ISSI) With Capital Structure As A Moderating Variable Fadhel Mohammad; Slamet Haryono
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 2 No 2 (2024): Current issue 5
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v2i2.200

Abstract

Purpose - This study analyzes the factors that affect the growth of Islamic stock prices. It also uses capital structure as a moderating variable to influence this growth. Design/methodology/approach - This study uses purposive sampling, another name for non-probability sampling, as a sample approach. It relied on a sample of 31 companies listed in the Indonesian Sharia Stock Index (ISSI). Moderated regression analysis tests and multiple linear regression analyses are part of the research strategy used in this study. Findings and Discussion - These findings indicate that exchange rate and earning per share variables cannot affect the growth of Islamic stock prices, while return on assets and company size variables can. The capital structure variable cannot strengthen the exchange rate, ROA, EPS, and company size effect on Islamic stock prices.