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All Journal Journal of Economics and Business Aseanomics Indonesian Journal of Business, Accounting and Management Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Saiful Muchlis
Universitas Islam Negeri Alaudddin Makassar
Religion Economics, Econometrics & Finance Social Sciences

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The Effect of Profitability, Leverage, Liquidity and Audit Committee on Islamic Social Reporting (ISR) Disclosure Rimi Gusliana Mais; Munir Munir; Saiful Muchlis; Agita Prima Istiqorul
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 5 No 01 (2022): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 05 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.966 KB) | DOI: 10.36406/ijbam.v4i02.487

Abstract

This study aims to determine the effect of profitability, leverage, liquidity and the audit committee on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The population used in this study are companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The sample selection in this study used purposive sampling method with the number of samples used as many as 14 companies measured using panel data regression analysis method with the help of eviews 10. Based on the results and discussion, it shows that 1) Profitability has no effect on Islamic Social Reporting (ISR) in companies listed on the Jakarta Islamic Index (JII) which is because companies are less effective in managing profits and most companies are only concerned with profit but do not report responsibility. social responsibility widely with Islamic principles, 2) Leverage has a significant positive effect on Islamic Social Reporting (ISR) on companies listed on the Jakarta Islamic Index (JII) that the size of debt has an influence on the size of the disclosure of performance and social responsibility in Islam in companies, 3) Liquidity has a significant positive effect on Islamic Social Reporting (ISR) that companies with high levels of liquidity will signal to other companies to show that a company is better than other companies. The signal is given by the company by disclosing fairly extensive information through its social responsibility report. 4) The Audit Committee has a significant positive effect on Islamic Social Reporting (ISR) on companies listed on the Jakarta Islamic Index (JII) that the number of audit committees owned by companies will have higher pressure to disclose Islamic Social Reporting (ISR) in the report company annual.
The Effect Of Inflation, Interest Rates, And Exchange Rate On The Indonesian Sharia Stock Index (ISSI) Saiful Muchlis; Rimi Gusliana Mais; Munir Munir; Rina Gustiani
Journal of Economics and Business Aseanomics Vol 8, No 1 (2023): JANUARI - JUNI 2023
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeba.v8i1.3811

Abstract

Tujuan penelitian ini yaitu untuk menguji hubungan diantara nilai tukar, suku bunga dan inflasi terhadap indeks Saham Syariah Indonesia. Jenis penelitian ini adalah kuantitatif atau positivis, dengan menggunakan regresi berganda sebagai alat analisis. Data Indeks Saham Syariah Indonesia yang listing di Bursa Efek Indonesia periode 2019 hingga 2021, adalah merupakan populasi dalam penelitian ini. Sejumlah tiga puluh enam bulan sampel yang digunakan selama tiga tahun. Situs resmi Bank Indonesia: www.bi.go.id, dan situs resmi Bursa Efek Indonesia: www.idx.co.id, adalah dokumentasi yang digunakan dalam pengumpulan data penelitian. Hasil penelitian menunjukkan bahwa, pertama: Nilai tukar berpengaruh negative dan signifikan terhadap Indeks Saham Syariah Indonesia, kedua: Suku bunga berpengaruh positif dan signifikan terhadap Indeks Saham Syariah Indonesia, dan ketiga: Inflasi tidak berpengaruh terhadap Indeks Saham Syariah Indonesia yang terdaftar di Bursa Efek Indonesia sejak tahun 2019-2021. Nilai tukar dan Suku bunga mempengaruhi Indeks Saham Syariah Indonesia, akan tetapi inflasi tidak dapat dipengaruhi, hal ini merupakan implikasi dari hasil penelitian ini.
Pemahaman Nilai-Nilai Dasar Akuntansi Syari’ah dan Komunikasi Pedagang dalam Transaksi Jual-Beli Rimi Gusliana Mais; Munir Munir; Saiful Muchlis; Romsiyatul Afifah
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.339

Abstract

The purpose of this study is to build an understanding of the core values of Islamic accounting and merchant communication in buying and selling transactions. Describe the process of buying and selling transactions carried out by traders in the Rawabadak market. This type of research is a case study with a qualitative approach. Data collection techniques are interviews, observation, and documentation. The results of this study indicate that traders have a good understanding of the core values of Islamic accounting in the form of the value of monotheism, the value of justice ('adl), and the value of prophethood (Nubuwwah), the value of the government (Khilafah), the value of the results (Ma'ad), and they have successfully applied it in their trading process. When communicating with buyers, follow Islamic communication principles and practice good communication. There are complaints of frustration with the nature of buyers who are overbid, but this has never been shown in their service to buyers, they claim to be satisfied with the services provided by traders who explain the selling price.Tujuan dari penelitian ini adalah untuk membangun pemahaman tentang nilai-nilai inti akuntansi Islam dan komunikasi pedagang dalam transaksi jual beli. Mendeskripsikan proses transaksi jual beli yang dilakukan oleh para pedagang di pasar Rawabadak. Jenis penelitian ini adalah studi kasus dengan pendekatan kualitatif. Teknik pengumpulan data adalah wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pedagang memiliki pemahaman yang baik tentang nilai-nilai inti akuntansi Islam berupa nilai tauhid, nilai keadilan ('adl), dan nilai kenabian (Nubuwwah), nilai pemerintah (Khilafah), nilai hasil (Ma'ad), dan mereka telah berhasil menerapkannya dalam proses perdagangan mereka. Saat berkomunikasi dengan pembeli, ikuti prinsip komunikasi Islami dan praktikkan komunikasi yang baik. Ada keluhan frustasi dengan sifat pembeli yang overbid, namun hal ini tidak pernah ditunjukkan dalam pelayanannya kepada pembeli, mereka mengaku puas dengan pelayanan yang diberikan pedagang yang menjelaskan harga jual.
Co-Authors Agita Prima Istiqorul Munir Munir Munir Munir Munir Munir Rimi Gusliana Mais Rimi Gusliana Mais Rina Gustiani Romsiyatul Afifah