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BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA Bunga Thuba Sembilan; Slamet Haryono
JURNAL AL-IJTIMAIYYAH Vol 6, No 2 (2020): Jurnal AL-IJTIMAIYYAH
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v6i2.7205

Abstract

The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.Keywords: Bulak Sumur Framework, Sharia Audit.
Return Saham, Faktor Fundamental, Dan Resiko Sistematik Pada Perusahaan Konstruksi Dan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Muhammad Adnan Azzaki; Slamet Haryono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i1.362

Abstract

Perusahaan Konstruksi dan Infrastruktur merupakan perusahaan yang memiliki potensi besar dalam menghasilkan return/keuntungan. Hal ini dikarenakan sektor konstruksi dan infrastruktur menjadi prioritas pembangunan di banyak negara terkhusus di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh faktor Fundamental dan Resiko sistematik perusahaan Konstruksi dan Infrastruktur yang berada di bursa efek indonesia terhadap return saham pada tahun 2015-2019. Menggunakan data sekunder dengan alat analisis regresi panel, maka dapat disimpulkan bahwa dari hasil uji t statistik melalui pendekatan secara parsial, variabel Rasio Profitabilitas (ROA), Rasio pasar (PER), dan Resiko sistematik (BETA) berpengaruh secara signifikan terhadap return saham. Sedangkan variabel Rasio likuiditas (DER) dan Rasio solvabilitas (CR) tidak memiliki pengaruh signifikan terhadap return saham. Adapun hasil uji F statistik dapat disimpulkan bahwa secara simultan faktor fundamental yaitu Rasio Profitabilitas (ROA), Rasio likuiditas (DER), Rasio solvabilitas (CR), Rasio pasar (PER), dan Resiko sistematik (BETA) berpengaruh signifikan terhadap return saham pada perusahaan konstruksi dan infrastruktur di bursa efek indonesia pada tahun 2015-2019. Hasil penelitian ini dapat menjadi tambahan literatur baru terutama bagi investor dalam menganalisis kondisi perusahaan yang berada pada sektor Konstruksi dan Infrastruktur, dalam memperoleh return (keuntungan) di pasar modal.
Credit Risk Determinants: Specific and Macroeconomic Factors of Islamic Banks Agitsna Alya Rizqa; Slamet Haryono
Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2023): Journal of Islamic Economics and Banking
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v11i2.430

Abstract

The development of Islamic banking credit risk shows a downward trend. However, the existence of Indonesian Islamic banking in the world is not yet among the best ranked, even though it has the largest Muslim population. This study examines the factors that influence credit risk in Islamic banks in Indonesia by using the bank's specific characteristics and macroeconomic factors. This study uses a multiple linear regression method with monthly data on Islamic banking in Indonesia for the period 2020-2022. The dependent variable for credit risk uses Non-performing financing (NPF). Independent variables from bank-specific factors are used Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO). While the independent variables from macroeconomic factors use inflation and interest rates. The results showed that the CAR, FDR, and inflation variables affected the credit risk of Islamic banks. FDR has a positive effect, while CAR and inflation have a negative effect. BOPO and interest rates do not affect credit risk.
Macroeconomic Effect on Sukuk Growth with Inflation as A Moderation Variable Wardatul Wahidah R.*; Slamet Haryono; Muh. Tahir
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 12 No 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.6119

Abstract

This study aims to determine the macroeconomic variables of the BI Rate, the amount of money in circulation, and the Jakarta Composite Index on the growth of corporate sukuk in Indonesia with inflation as a moderating variable. This research is quantitative research whose data sources were obtained from the Financial Services Authority, Bank Indonesia, and PT. Indonesia stock exchange. There are 24 samples from the 2019-2020 period which are used with data analysis techniques. The results showed that the variables BI Rate, Money Supply, and Composite Stock Price Index had no effect on the growth of corporate sukuk in Indonesia, but inflation was able to moderate the BI rate, Total Money Supply, and Jakarta Composite Index on the growth of corporate sukuk in Indonesia. The impact of this study shows that the increase in the BI Rate, Money Supply, and Composite Stock Price Index will be followed by an increase in corporate Sukuk in Indonesia, conversely if the BI rate, money supply, and JCI decrease, the corporate Sukuk in Indonesia will decrease. Keywords: Sukuk; BI Rate; Money Supply; Composite Stock Price Index; Inflation Abstrak Penelitian ini bertujuan untuk mengetahui variabel makroekonomi BI Rate, Jumlah Uang Beredar, Indeks Harga Saham Gabungan terhadap pertumbuhan sukuk korporasi di Indonesia dengan inflasi sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif yang sumber datanya diperoleh dari Otoritas Jasa Keuangan, Bank Indonesia, dan PT. Bursa Efek Indonesia. Terdapat 24 sampel dengan periode 2019-2020 yang digunakan dengan teknik analisis data. Hasil penelitian menunjukan variabel BI Rate, Jumlah Uang Beredar, Indeks Harga Saham Gabungan tidak berpengaruh terhadap pertumbuhan sukuk korporasi di Indonesia, akan tetapi inflasi mampu memoderasi BI rate, Jumlah Uang Beredar, dan Indeks Harga Saham Gabungan terhadap pertumbuhan sukuk korporasi di Indonesia. Dampak pada penelitian ini menunjukkan meningkatnya BI Rate, Money Supply dan Indeks Harga Saham Gabungan akan di ikuti meningkatnya Sukuk korporasi di Indonesia, sebaliknya jika BI rate, money suplay dan IHSG mengalami penurunan mengakibatkan Sukuk korporasi di Indonesia mengalami penurunan. Kata Kunci: Sukuk; BI Rate; Jumlah Uang Beredar; Indeks Harga Saham Gabungan; Inflasi
Principles of Good Corporate Governance (GCG) in Cash Waqf Management at Cash Waqf Institution Slamet Haryono; Melis Melis
Jurnal I-Philanthropy Vol 3 No 1 (2023): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v3i1.17360

Abstract

Good Corporate Governance (GCG) is a set of principles and values that aim to optimize the value of a company or organization by ensuring that decision-making and operational processes are carried out in a transparent, accountable, fair, responsible and sustainable manner. The implementation of GCG in waqf bodies is very important to ensure that waqf management is carried out effectively and efficiently so that it can provide maximum benefits for people in need. Following are some of the mechanisms for implementing GCG in waqf bodies: 1) Formation of GCG Committees Waqf bodies can establish a GCG Committee whose job is to develop GCG policies and procedures in accordance with GCG principles. 2) Transparency and Accountability The waqf agency must ensure that all activities and operations carried out are open and transparent, so as to minimize the risk of conflict of interest and corruption. 3) Formation of a Code of Ethics The waqf agency must have a Code of Ethics that regulates the behavior of all parties involved in waqf activities. 4) Training and Education Waqf bodies must provide training and education to all employees, management, and parties related to waqf activities to increase understanding and awareness of GCG principles and how to implement them within the organization. 5) Internal Evaluation and Audit Waqf bodies must conduct regular evaluations and internal audits to ensure that the implementation of GCG in waqf bodies is running well. By applying GCG principles consistently and effectively, waqf bodies can improve their performance and credibility, so that they can gain the trust of the public and provide maximum benefits for people in need.
THE EFFECT OF FINANCING OR CREDIT RISK, LIQUIDITY AND CAPITAL ADEQUACY ON THE PROFITABILITY OF ISLAMIC BANKS IN 2016-2021 Dzar Lathuf Farassi; Slamet Haryono
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

In Indonesia, there are two types of banking operations: conventional and sharia. The existence of these two types of banks has a positive impact, namely the emergence of motivation to improve their performance better than other banks. The purpose of this research was to find out how the influence of financing or credit risk, liquidity risk, and capital adequacy risk have affected the profitability of Islamic banking in Indonesia in 2017–2021, both partially and simultaneously. This research uses a type of quantitative-descriptive research. The conclusion that can be drawn from this study is that the variables of financing or credit risk, liquidity risk, and capital adequacy risk significantly influence profitability. In the t (partial) test, the financing or credit risk variable has a significant effect on the profitability of Islamic banking in 2016–2021. The t (partial) test of the liquidity risk variable has no effect on the profitability of Islamic banking in 2016–2021. And the partial t test for capital adequacy risk has a significant effect on the profitability of Islamic banking in 2016–2021.
Pengaruh Ukuran Perusahaan Likuiditas dan Profitabilitas terhadap Pengungkapan Islamic Social Reporting dengan Leverage sebagai Variabel Moderasi Zuhriyanto Zuhriyanto; Slamet Haryono
Jurnal Magister Ekonomi Syariah Vol. 1 No. 1 Juni (2022)
Publisher : Program Studi Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmes.2022.011-05

Abstract

This study aims to determine whether firm size affects the disclosure of Islamic social reporting, whether liquidity affects the disclosure of Islamic social reporting, and whether profitability affects the disclosure of Islamic social reporting. Then the researcher adds leverage as a moderating variable in the study that can moderate firm size, liquidity and profitability on Islamic social reporting disclosure of Islamic commercial banks in Indonesia. By using disclosure theory which shows that CSR disclosure which is modified into ISR is related to future financial performance and has a good influence on the financial performance of the instution in the long term.
Analisis Dampak Perdagangan Internasional Komoditas Crude Palm Oil (CPO) Terhadap Pertumbuhan Ekonomi di Indonesia Lili Purnama; Slamet Haryono; Faisal Hidayat
Jurnal Magister Ekonomi Syariah Vol. 1 No. 2 Desember (2022)
Publisher : Program Studi Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmes.2022.012-05

Abstract

Indonesia is a country that adheres to an open economic system with international trade as a driving force for economic growth. This study aims to analyze the impact of international trade on Crude Palm Oil (CPO) commodities, which consist of CPO exports, CPO production, exchange rates, inflation, and unemployment, on economic growth in Indonesia. The method used is multiple linear regression using the Ordinary Least Square (OLS) approach and the eviews 10 application. The data used is an annual time series from 1990–2021. The results of the study simultaneously show that the variables of CPO exports, CPO production, exchange rates, inflation, and unemployment have a joint effect on economic growth. While partially CPO exports have a significant positive effect on economic growth, CPO production, exchange rates and inflation have a negative and insignificant relationship to economic growth and unemployment has a significant negative effect on economic growth in Indonesia.
Pengaruh Foreign Direct Investment, Inflasi, dan Pengangguran terhadap Ketimpangan Pendapatan dengan Corruption Perception Index sebagai Variabel Moderasi Fatimah Azzahra Wairooy; Slamet Haryono
Jurnal Magister Ekonomi Syariah Vol. 2 No. 1 Juni (2023)
Publisher : Program Studi Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmes.2023.021-03

Abstract

ABSTRACT This study aims to analyze the effect of Foreign Direct Investment (FDI), inflation, and unemployment on income inequality with the Corruption Perception Index (CPI) as a moderating variable for the 2012-2021 period in eight developed countries. Hypothesis testing using MRA regression. This study took secondary data from The World Bank and Transparency International (TI), in this study using 80 samples obtained from 8 countries consisting of Bangladesh, Egypt, Indonesia, Iran, Malaysia, Nigeria, Pakistan, and Turkey. The results of the study show that Foreign Direct Investment (FDI) has a significant negative effect on income inequality and unemployment has a significant positive effect on income inequality while inflation has no effect on income inequality. In addition, the moderating variable used, namely the Corruption Perception Index (CPI), proved unable to moderate the three independent variables used in this study. The main contribution of this research is that it can provide good indicators for decision-makers in developing countries in terms of increasing FDI, increasing employment, overcoming inflation, and reducing the level of corruption so that later it can help prevent income inequality in developing countries.
The Effect of Islamic Financial Inclusion, Urbanization, Inflation, and GDP on Poverty in Indonesia Qisti Marhamah Nasution; Akhmad Yusuf Khoiruddin; Slamet Haryono
Jurnal Magister Ekonomi Syariah Vol. 2 No. 2 Desember (2023)
Publisher : Program Studi Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmes.2023.022-06

Abstract

This research aims to assess the influence of Islamic financial inclusion, urbanization, inflation, and GDP on the alleviation of poverty in Indonesia. The methodology employed is quantitative, utilizing secondary data in a panel data format spanning the period from 2018 to 2022. A total of 165 samples were gathered, and the data underwent processing through Eviews 10. The findings indicate that individually, the Sharia Financial Inclusion Index (IIKS), inflation, and GDP do not exhibit a significant impact on poverty reduction in Indonesia. Conversely, urbanization has a noteworthy and negative effect on poverty reduction in Indonesia. When considered collectively, the IIKS, urbanization, inflation, and GDP variables jointly exert a substantial influence on poverty reduction in Indonesia, reflected in an Adjusted R-squared value of 98%, while the remaining 2% is attributed to other unexplored factors in this study. For future research endeavors, it is advisable to introduce additional variables for a more comprehensive and profound exploration of this subject.