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TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Rahman, Aulia Fuad; Ganis, Eko; Mais, Rimi Gusliana; Mulawarman, Aji Dedi
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.942 KB) | DOI: 10.22219/jrak.v7i1.14

Abstract

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ?Ada
CORPORATE SOCIAL RESPONSIBILITY: ACTUALIZATION OF VALUE OF JAUDATUL ADAA (WELL ENDING) IN ISLAMIC BANKING Mais, Rimi Gusliana
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.03

Abstract

CSR is a must for all companies including sharia banking as regulated in legislation. so that today all banks do CSR reporting as a means of publication widely. Unfortunately, the values contained in current CSR reporting contain only secular activities, while Indonesia is a country with 200 million Muslims who are entitled to use Islamic religious values in their lives that are included in economic activities, including CSR. This study aims to find the appropriate Islamic values and can be applied in CSR activities. This research uses qualitative methods using an Islamic perspective as a worldview. This study found one value in Islam that can be a reference company, a sharia bank, namely the value of Jaudatul ’Ada (Well Ending).  Jaudatul ’Ada can be a differentiator of csr activities conducted Islamic banking with conventional banking because Jaudatul ’Ada is part of the value Ihsan (goodness/virtue) is a spiritual value linking well ending more comprehensive and there is not a dichotomy between material (the world) and the spiritual (hereafter). By using Jaudatul ’Ada value, CSR performed by syaria bank is not only pursuing sustainability business but further pursuing the sustainability of maslahah (great benefit).Keyword: CSR, Islamic Value, economic, Jaudatul ‘Ada
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Mais, Rimi Gusliana; Nuari, Fadlan
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.461 KB) | DOI: 10.22219/jrak.v6i2.02

Abstract

The purpose of this study is to examine the effect of good corporate governance being inspected toindependent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on theIndonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive samplingmethod, with total samples of 11 mining companies for total observation in this research are 44observations. The results of this study prove that independent commissioners have a positiveimpact on the integrity of financial statements. As for institutional ownership and leverage havea negative impact on the integrity of financial statements. And firm size proved not to affect theintegrity of financial statements.Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,Leverage
Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah terhadap Return On Asset melalui Non Performing Financing sebagai Variabel Intervening (pada Bank Umum Syariah yang Terdaftar diotoritas Jasa Keuangan) Anisya Dwi Fazriani; Rimi Gusliana Mais
Jurnal Manajemen Vol 16 No 01 (2019): [JAM] Jurnal Akuntansi dan Manajemen Vol 16 No 01 (April - 2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.257 KB) | DOI: 10.36406/jam.v16i01.265

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, dan murabahah terhadap Return on Assets melalui Non Performing Financing sebagai variable intervening pada Bank Umum Syariah yang terdaftar di OJK Periode 2013-2018. Penelitian ini menggunakan sampel bank umum syariah yang terdaftar di OJK sebanyak 11 bank dengan periode 2013-2018. Penelitian ini menggunakan data sekunder dengan teknik pengumpulan data menggunakan Purposive Sampling dan dianalisis menggunakan Software Eviews versi 10. Berdasarkan hasil penelitian ditemukan bahwa Pembiayaan mudharabah, musyarakah dan murabahah berpengaruh negatif terhadap ROA. Pembiayaan mudharabah dan murabahah berpengaruh negatif terhadap NPF. Sementara pembiayaan musyarakah berpengaruh positif terhadap NPF. NPF tidak berpengaruh terhadap ROA. Pembiayaan mudharabah berpengaruh negatif terhadap ROA melalui NPF sebagai variabel intervening. Pembiayaan musyarakah dan murabahah berpengaruh positif terhadap ROA melalui NPF sebagai variabel intervening.
Faktor-Faktor yang Mempengaruhi Financial Distress dengan Pendekatan Altman Z-Score pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 Fitri Marlistiara Sutra; Rimi Gusliana Mais
Jurnal Manajemen Vol 16 No 01 (2019): [JAM] Jurnal Akuntansi dan Manajemen Vol 16 No 01 (April - 2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.272 KB) | DOI: 10.36406/jam.v16i01.267

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, likuiditas, leverage, operating capacity dan sales growth terhadap financial distress pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017. Objek yang diteliti adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Populasi dalam penelitian ini sebanyak 41 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, Adapun sampel ditentukan sebanyak 32 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, pemilihan model, analisis regresi linier berganda, koefisien determinasi (r²) dan uji hipotesis. Hasil penelitian menyimpulkan bahwa profitabilitas berpengaruh negatif terhadap financial distress, Likuiditas berpengaruh negatif terhadap financial distress, Leverage tidak berpengaruh positif terhadap financial distress, Operating Capacity berpengaruh negatif terhadap financial distress dan Sales Growth tidak berpengaruh negatif terhadap financial distress.
Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements Agus Prasetyo; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.104

Abstract

This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements.This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry..The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met.
Supply Chain Management of Kurban Cattles in 'Tebar Hewan Kurban' Program, Dompet Dhuafa Republika Rimi Gusliana Mais; Zainal Abidin
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.949 KB) | DOI: 10.22219/jrak.v11i3.17859

Abstract

This study aims to reformulate beef cattle supply chain management based on a case study in the Dompet Dhuafa Republika (DDR) program 'Tebar Hewan Kurban' (THK). This qualitative descriptive study is based on a survey in 15 locations for the empowerment of beef cattle farmers who are THK partners outside Java, and observations on program implementation along the supply chain in 2020. The beef cattle supply chain as a result of this study is described in the figure and compared with the supply chain of Kurban animals from previous studies. The results showed that the management of the cattle supply chain in THK's DDR program provided tangible benefits for partner farmers. The results of this study are expected to open new insights about the economic aspects of the implementation of Kurban that provide greater benefits to small farmers, without forgetting other stakeholders involved in the program. This paper contributes to filling the literature gap and empirical studies on community empowerment programs related to Kurban ritual activities that are still rarely carried out until now.
PEMETAAN SOSIAL TERINTEGRASI SEBAGAI DASAR PELAKSANAAN CSR, STUDI KASUS PT BUMI SUKSESINDO DI BANYUWANGI Zainal Abidin; Rimi Gusliana Mais
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol 13 No 01 (2022): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.013.1.07

Abstract

Artikel ini menjelaskan tentang implementasi pemetaan sosial di wilayah pertambangan Tumpang Pitu Banyuwangi yang dikelola oleh PT Bumi Suksesindo. Kegiatan ini dilakukan untuk mengidentifikasi beberapa indikator standar terkait kondisi sosial politik dan budaya, serta merumuskan strategi pelaksanaan pengembangan masyarakat melalui program CSR. Objek pemetaan sosial adalah para pemangku kepentingan di beberapa wilayah pertambangan, yaitu Desa Sumberagung, Sumbermulyo, Pesanggaran, Sarongan, dan Kandangan, Kecamatan Pesanggrahan, Kabupaten Banyuwangi, Jawa Timur. Dokumen yang dihasilkan dari pemetaan sosial ini menjadi masukan bagi BSI sebagai bagian dari kepatuhan terhadap regulasi, mitigasi risiko, dan juga langkah inisiasi di luar regulasi untuk pelaksanaan tanggung jawab sosial perusahaan (CSR). Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan survey dengan studi kasus tunggal. Hasil penelitian menunjukkan kegiatan pemetaan sosial yang terintegrasi menjadi dasar bagi perusahaan untuk merumuskan program yang tepat dan tepat sasaran yang dituangkan dalam Rencana Induk Program Pengembangan dan Pemberdayaan Masyarakat (PPM) 2019-2023.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Dewan Komisaris Independen Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia Tahun 2015-2018 Rimi Gusliana Mais; Tuti Alawiyah
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.339

Abstract

This study aims to determine and analyze the effect of profitability, leverage, liquidity, and independent commissioners on the disclosure of Islamic Social Reporting (ISR) in Islamic Banking in Indonesia in 2015-2018. This study uses a causal research strategy (cause and effect) with a quantitative approach that is measured using a panel data regression-based method with the help of Eviews 10 software. The population of this study is all Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2015 to 2015. 2018. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic Commercial Banks so that the total observations in this study were 40 observations. The type of data used in this study is secondary data in the form of financial reports that are downloaded through the website of each Islamic commercial bank. The data analysis method used in this research is multiple regression test and hypothesis testing. Based on the results and discussion, it shows that profitability has a significant negative effect on Islamic Social Reporting (ISR), Leverage has a significant positive effect on Islamic Social Reporting (ISR), negative liquidity has no significant effect on Islamic Social Reporting (ISR) and the Independent Board of Commissioners has no significant effect. on Islamic Social Reporting (ISR) on Islamic banking in Indonesia for the 2015-2018 period.
Pengaruh Manajemen Laba dan Mekanisme Corporate Governance Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi dalam Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 -2018 Henny Rahayu; Rimi Gusliana Mais; Iman S. Suriawinata
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.344

Abstract

This research aims to determine the influence of profit management and the mechanism of corporate governance to the value of the company in the consumer goods industry in the manufacturing company listed on the Stock exchange. This research uses the sample of manufacturing Company of consumer goods industry as many as 15 companies listed on the Indonesia Stock exchange with a period of five years that is 2014-20178 and the number of observations 75. This research uses secondary data with data collection techniques using documentation methods from the official website of Indonesia Stock Exchange and authorized and analyzed using Software Eviews version 10. Based on the results of studies that have been done to analyse profit management has no significant influence on the company's value. The mechanism of corporate governance shows in the proxy independent Commissioner has positive effect on the company's value. And the results showed negative results to the mechanism of corporate governance moderate profit management to the value of the company. But identifying increased corporate governance in order to have Independent commissioner's presence in the board of directors reveals more about the opportunistic side of the company's profit management.