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All Journal Jurnal Pendidikan Akuntansi Indonesia Indonesian Journal of Economics and Bussiness Ekonomi Bisnis Kinerja Journal The Winners Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Proceeding International Conference on Information Technology and Business JURNAL RELASI STIE MANDALA JEMBER IQTISHADIA Islamic Ecomonics Journal International conference on Information Technology and Business (ICITB) I-ECONOMICS: A Research Journal on Islamic Economics Walisongo: Jurnal Penelitian Sosial Keagamaan JABE (Journal of Accounting and Business Education) Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Perspektif Ekonomi Darussalam International Journal of Supply Chain Management Gorontalo Management Research Shirkah: Journal of Economics and Business JETL (Journal Of Education, Teaching and Learning) Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Revenue: Jurnal Manajemen Bisnis Islam Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Mabsya : Jurnal Manajemen Bisnis Syariah AL-FALAH : Journal of Islamic Economics Jurnal Terapan Manajemen dan Bisnis Jurnal Abdimas Bina Bangsa Share: Jurnal Ekonomi dan Keuangan Islam Salam (Islamic Economics Journal) Al Fiddhoh: Journal of Banking, Insurance, and Finance Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi AKUNESA Mabsya: Jurnal Manajemen Bisnis Syariah Akademika : Jurnal Pemikiran Islam Journal of Islamic Economics Lariba Jurnal Akuntansi, Auditing dan Investasi (JAADI) Entrepreneurship and Small Business Research Jurnal Riset Manajemen Relasi : Jurnal Ekonomi Jurnal Audit, Pajak, Akuntansi Publik
Tulus Suryanto
Universitas Islam Negeri Raden Intan Lampung
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Bank Soundness and Sustainability-Evidence From Middle East, Indian Sub-Continent and African Banks Abdul Hadi1, Abdul Razak; Suryanto, Tulus; Tat Hiung, Eddy Yap
IKONOMIKA Vol 3, No 1 (2018)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.528 KB) | DOI: 10.24042/febi.v3i1.2550

Abstract

ABSTRACTThe study is carried out with the objective of examining the effects of bank’s liquidity (LR), non-performing loans (NPL), capital adequacy ratio (CAR), loan growth (FEXP) and default risk premium (FQL) on bank’s performance as measured by return on assets (ROA) within the framework of Basel Committee on Banking Supervision.The financial intermediation theory of banking is reexamined to see how the current banking supervision safeguards the interest of depositors.  Engaging pooled OLS as an estimation tool on 93 commercial banks in Middle East, Africa and Indian subcontinent over study period from 2009 through 2016, the findings reveal thatthere are significant relationships between bank’s performance and its liquidity plus loan growth.  Both ROA and FEXP are also found to be positively correlated.  Even though NPL and CAR do not have significant relationship with ROA, both are found to be negatively correlated with ROA.  Overall, the study has proven that liquidity and loan growth have pivotal roles in sustaining bank’s profitability over time.   Keywords: Bank’s Liquidity, Return on Assets,Capital Adequacy Ratio, Non-Performing Loans, Loan Growth, Static Panel Data, PooledOLS and Basel Committee on Banking Supervision.
QUALITY AUDIT IN BANKING INDUSTRY Suryanto, Tulus
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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

Abstract

This study examines the relationship of professionalethics audittoward auditors opinion:auditorprofessionalismand dysfunctional behavior asintervening Variable. This research was conducted at thebankingindustryfirm in Bandar Lampung and auditors asthe sample. The data was collected by using aquestionnaire. This research represents the empirical testwhich used censuc sampling. Data analysis uses SEMAmos programs. Result of hypothesis examinationindicate that from three hypothesis raised, all of itaccepted. Accepted hypothesis 1, there is a positiverelation between professional ethics audittoward auditorsopinion:, hypothesis 2, auditorsprofessionalismis asmoderated variable professional ethics audittowardauditors opinion:. hypothesis 3, disfunctional behavior isas negative moderated variable professional ethicsaudittoward auditors opinion.KEYWORDS: Qoality Audit, Ethics Audit ,and SEMAmos Program
MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH Suryanto, Tulus
KINERJA Vol 18, No 1 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.520

Abstract

This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only. Keywords: audit committee, shari’ah supervisory board and management profit
CAPITAL STRUCTURE DETERMINANTS: EVIDENCE FROM PALESTINE AND EGYPT STOCK EXCHANGES Abdul Hadi, Abdul Razak; Suryanto, Tulus
IKONOMIKA Vol 1, No 2 (2016)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.966 KB) | DOI: 10.24042/febi.v1i2.147

Abstract

Abstract -This study is driven by the motivation to examine the capital structure determinants for Palestine Stock Exchange (PEX) and Egypt Stock Exchange (EGX). Within the framework of capital structure theories, this study uses Generalized Method of Moments (GMM,1982) as an estimation model employing quarterly panel data analysis during the observed period from 2008 till 2012. The test results from GMM indicate that all the examined determinants have significant relationship with leverage. It has a negative value with liquidity, non-debt tax shield, profitability, size and growth. The Egyptian firms have some uniqueness in its trend. Current assets, debt ratio and liquidity behave positively with leverage except for growth. The other tested determinants in Egyptian companies are found to be not significant. 
Credit Risk-Return Puzzle: Asian Countries Representative Singagerda, Faurani Santi; Suryanto, Tulus; Sudjana, Jesscia Christina
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.633 KB) | DOI: 10.26675/jabe.v1i1.9747

Abstract

This  research  investigates  the  presence  of  Credit  Risk-Return  Puzzle  on  Indonesia,  China, Japan and Singapore,  by analyzing  the relationship  between  credit risk and stock return with the utilization of credit ratings from Moody’s to represent credit risk. The data comprises of monthly data from January 2001 to December 2015, compiled in an unbalanced panel and then regressed with the Hausman-Taylor  Estimator  due to the presence  of time-invariant  variables  such as countries  and country classifications within the dataset.The results from this research show that Credit Risk-Return Puzzle exists in both developed and  developing  market for long-term  credit ratings, proven by the negative  relationship  between  stock return and credit ratings. On the other hand Credit Risk-Return Puzzle does not exist in the case of credit rating changes in terms of direction but do show some signs of existence through difference in magnitude,  as  different  reasons  underlying  credit  rating  changes  such  as  leverage  changes  can change the direction of stock price movement. Keywords: credit risk-return puzzle, credit rating announcements, credit risk, impact of rating changes, decoupling-recoupling hypothesis
PENGARUH ACCOUNTING DISCLOSURE, ACCOUNTING HARMONIZATION DAN KOMITE AUDIT TERHADAP KUALITAS LABA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI) Suryanto, Tulus
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.546 KB) | DOI: 10.24912/ja.v20i2.53

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan akuntansi, akuntansi harmonisasi dan pemeriksaan committies untuk mendapatkan kualitas. Penelitian ini dilakukan untuk perusahaan manufaktur yang terdaftar di excange saham dari 2009 sampai 2013. Berdasarkan sampel mengumpulkan menggunakan purposive sampling untuk mendapatkan sampel dari 48 perusahaan. Analisis data menggunakan program SPSS dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan akuntansi belum berpengaruh ke pendapatan quality.In sisi lain, akuntansi harmonisasi dan pemeriksaan committies memiliki efek positif untuk mendapatkan kualitas.This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013. Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, accounting harmonization and audit committies have a positif effect to earning quality.
Comparing Cost Leadership Strategy with Differentiation Strategy towards Firm Performance on Jakarta Islamic Index surono, Surono; Suryanto, Tulus; Anggraini, Erike
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 21, No 1 (2020): The Winners (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v21i1.5963

Abstract

The research aimed to examine the effect of cost leadership strategy and differentiation strategy on company’s performance. It was conducted in companies listed in the Jakarta Islamic Index from 2014 to 2018. Purposive sampling was used to obtain samples from 12 companies. Analysis was done by multiple linear regression with the help of the IBM SPSS 23 statistical program for windows with a quantitative descriptive approach. The results show that the cost leadership strategy influences company’s performance compared to differentiation strategy. The implementation of a low-cost strategy is significantly relevant to the condition of people who are sensitive to price and are not much aware about brand products in decision making. The design of a unique item model does not determine success in marketing a product, the relative price offered is quite high and only in certain market segments the product is of public interest. Product quality is defeated by the quantity of goods, people prefer how much goods are obtained than the durability of the products consumed.
The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency Utami, Pertiwi; Suryanto, Tulus; Nasor, M.; Ghofur, Ruslan Abdul
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7809

Abstract

The purpose of this study was to determine the effect of digitalization zakat payments on the potential for zakat acceptance at the BAZNAS Jakarta center. The originality of this research lies in the digitalization analysis of zakat payments to increase the potential for receiving BAZNAS center based on sharia economic approaches, and digital technology theory. The research method used is associative quantitative using a simple linear regression analysis technique with a sample size of 170 respondents selected based on purposive sampling technique. From the results of data analysis using SPSS 19.0, an R-value of 74.8% was obtained, which means that the relationship between the digitalization of zakat payments and the potential for receiving zakat at the BAZNAS is strong.  The findings show that the digitalization variable of zakat payment or zakat payment (X) influences the potential for zakat receipt (Y) of 55.9%, and the remaining 40.1% is influenced by other factors not considered. Based on the results of deepening between the theory and practice of digital zakat revealed that the challenges in efforts to increase the potential for digital zakat acceptance in Indonesia are internet access which is still weak and uneven in Indonesian territory, building an 'attachment' relationship between mustahiq, muzzaki and BAZNAS, and the application of principles of sharia in the management of zakat. Therefore, the research explains the strategies that can be done to answer the challenges of digital zakat.
The Implementation of Ijtihād Jamā'iy in MUI's Fatwa Commission Bahrudin, Moh.; Suryanto, Tulus; Aslam, Mohd Mizan bin Mohammad
Walisongo: Jurnal Penelitian Sosial Keagamaan Vol 28, No 2 (2020)
Publisher : LP2M - Universitas Islam Negeri (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ws.28.2.6293

Abstract

The Holy Quran and Sunnah contain universal values that require correct reasoning to be understood and applied by the Muslims. In this context, the scholars have been justified by Allah Almighty to undertake the ijtihād and ijmā’. This study aims to describe the ijtihād jamā’iy (collective ijtihād theory), as well as to analyze the imple­mentation of ijtihād jamā’iy at MUI’s Fatwa Commission in Lampung. This study is a combination of literature and field research. The data were obtained through literature studies of books, articles, and journals in related issues. Besides, the authors also interviewed MUI members to gain deeper information. Theoretically, the contemporary ijmā’ process can be pursued by an independent forum to conduct studies until a consensus is obtained from the majority of the participants. The panel must involve all religious elements in a representative manner. The practice of establishing Islamic law carried out by MUI’s Fatwa Commission of Lampung Province is in accordance with the concept of ijtihād jamā’iy in the science of uṣūl fiqh. This analysis is important so that people have a high level of compliance after knowing that the MUI Lampung fatwa is ijma, which in fact is one of the sources of Islamic law.
The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings Dwitami, Yuska Supra; Suryanto, Tulus; Noviarita, Heni; Anggraeni, Erike
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 3 No 1 (2021): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v3i1.4751

Abstract

This study aims to determine the effect of financial ratios, Sukuk structure, and corporate governance on the rankings of Sukuk issued by companies listed on the Sharia Securities List for the period 2014-2018. This study uses secondary data, namely financial reports and annual reports of companies listed in the 2014-2018 Sharia Securities List, Sukuk ranking data from the website of PT. PEFINDO and data on Sukuk were still circulating during the year of observation from the website of the financial services authority. A total of 34 Sukuk issued by companies listed on the Sharia Securities List during the study period became the population in this study. The sample obtained was 15 Sukuk during 5 years of observation, so that the final sample was obtained as many as 75 observation data. The research results prove that only the profitability ratio variable influences the Sukuk rating. Meanwhile, other variables, namely liquidity ratio, leverage ratio, activity ratio, Sukuk structure, and corporate governance, do not influence the Sukuk rating
Co-Authors Abdul Hadi1, Abdul Razak Abdul Rahmat Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi, Abdul Razak Ali Mustofa Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi Aslam, Mohd Mizan bin Mohammad Aulia Mutiara Salma Ayuning Larasati Aziz Hanif Mahfud Bahrudin, Moh. Basrowi Basrowi Basrowi Basrowi Basrowi Basrowi Dinda Fali Rifan Diny Melgasari Dita Eka Oktaviani Drs. Effendi, M.Hum Dwitami, Yuska Supra Eddy Yap Tat Hiung Erike Anggraeni Erike Anggraini Erike Anggraini Fauzi Fauzi Firqotus Sa'idah ghina Ulfa Saefurrahman Hanif Hanif Hanif Hanif Heni Noviarita Iis Rahmawati Indahsari, Leny Juhary Ali Juhary Ali Khavid Normasyhuri Khumaidi Ja’far Kulup Bina Buono Lis Yulitasari Lis Yulitasari Lis Yulitasari M. Nasor, M. Moh Bahrudin Mohd Mizan bin Mohammad Aslam Muhammad Aldi Faridzi Muhammad Haseeb Muhammad Iqbal Fasa Muhammad Nasor Muhammad Nasor Mutiara Eka Putri Nira Hariyatie Hartani Nurhayati Nurhayati Pertiwi Utami Pertiwi Utami Putri, Mutiara Eka Raizky Rienaldy Pramasha Ria Atika Riza Prayoga Ronia Eka Wulandari Ruslan Abdul Ghofur Ruslan Abdul Ghofur, Ruslan Abdul SARI, YESSI AVITA Sefta Kurniawansyah Singagerda, Faurani Santi Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono surono Surono Surono Surono Surono Syamsul Hilal Syamsul Hilal Syamsul Hilal Syamsul Hilal Tat Hiung, Eddy Yap Tat Hiung, Eddy Yap Utami, pertiwi Wiwin Yustina Yuli Astuti Yuli Astuti Yulistia Devi Yulitasari, Lis