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All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Banque Syar'i : Jurnal llmiah Perbankan Syariah Journal of Accounting Auditing and Business
Gia Kardina Prima Amrania
Padjadjaran University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Intellectual Capital to Market Value with Return on Assets as Intervening Variable Marcellina Yovita; Gia Kardina Prima Amrania
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.695 KB) | DOI: 10.24198/jaab.v1i2.18267

Abstract

This research using leverage as the control variable to measure the relationship between IC and ROA and IC – market value indirect relationship. IC was measured with VAICTM method; ROA was used as the measurement that represented profitability. The market value was measured with a price-to-book value (PBV) ratio. The research was conducted on 215 companies in Indonesia Stock Exchange as samples in 2014 from six industry sectors those included in high-IC intensive classification by GICS. Analysis descriptive method was used on secondary data. MS Excel and EViews were used to process the data. F-test and t-test were used to test the hypothesis on 5%-significance. The results showed that IC influences ROA significantly; simultaneously and partially. IC also influences market value directly and indirectly through ROA, though the indirect influence is greater.
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.
ANALISIS PENGARUH ISLAMIC SOCIAL REPORTING, UKURAN, DAN JUMLAH RAPAT DPS TERHADAP MANAJEMEN LABA PERBANKAN SYARIAH DI INDONESI Euis Nurhayati; Indri Yuliafitri; Gia Kardina Prima Amrania
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 3 No 1 (2017): Januari - Juni 2017
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 (310.433 KB) | DOI: 10.32678/bs.v3i1.1913

Abstract

Penelitian ini merupakan penelitian yang bertujuan untuk mengetahui pengaruh Islamic social reporting, ukuran, dan jumlah rapat DPS terhadap manajemen laba di perbankan syariah. Berdasarkan hasil penelitian, secara simultan Islamic social reporting, dewan pengawas syariah, dan jumlah rapat dewan pengawas syariah memiliki pengaruh yang signifikan terhadap manajemen laba pada perbankan syariah. Pengaruh tersebut cukup kuat dengan kontribusi yang diberikannya sebesar 88,4%, sedangkan 11,6% sisanya merupakan besarnya kontribusi pengaruh dari faktor lainnya yang tidak diteliti. Secara parsial, dapat disimpulkan bahwa: (1) Islamic social reporting tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, (2) dewan pengawas syariah tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, dan (3) jumlah rapat dewan pengawas syariah memiliki pengaruh negatif yang signifikan terhadap manajemen laba pada perbankan syariah
Co-Authors Ersa Tri Wahyuni Euis Nurhayati Euis Nurhayati Indri Yuliafitri Marcellina Yovita Novia Hindayani