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All Journal I-ECONOMICS: A Research Journal on Islamic Economics EKONOMIKA45 Ekalaya : Jurnal Ekonomi Akuntansi
Mia Lasmi Wardiyah
Universitas Islam Negeri Sunan Gunung Djati Bandung
Economics, Econometrics & Finance

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PENGARUH PEMBIAYAAN MUDHARABAH BERDASARKAN PSAK NOMOR 105 TERHADAP LABA BERSIH DI BANK MUAMALAT INDONESIA PERIODE 2016-2020 Melinia Putri; Iwan Setiawan; Mia Lasmi Wardiyah
I-ECONOMICS: A Research Journal on Islamic Economics Vol 8 No 2 (2022): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v8i2.12868

Abstract

The purpose of this research is to find out the development of mudharabah financing at Bank Muamalat Indonesia for the 2016-2020 period; the development of net income at Bank Muamalat Indonesia for the 2016-2020 period; the suitability of the application of mudharabah financing accounting at Bank Muamalat Indonesia with PSAK Number 105; the effect of mudharabah financing on net income at Bank Muamalat Indonesia for the 2016-2020 period.This research uses a descriptive method with a quantitative approach. The data sources of this research are primary data obtained through interviews with the Branch Manager of Bank Muamalat KCP Ujung Berung, and secondary data in the form of financial statements for the 2016-2020 period published on the official website of Bank Muamalat Indonesia. And the data analysis used in this research is descriptive statistical analysis, simple linear regression analysis, correlation analysis, coefficient of determination analysis, and t test analysis. The results of the study show that 1) the development of mudharabah financing tends to decrease from the 2016-2020 period. 2) net profit for the period 2016-2020 tends to increase. 3) the accounting aplication of mudharabah financing at Bank Muamalat Indonesia is in accordance with PSAK Number 105. 4) Mudharabah financing has an effect net income with a value thitung ˂ ttabel yaitu -0,591 ˂ 2,101 and a significance value 0,562 ˃ 0,05. This means that H0 is accepted and H1 is rejected, then mudharabah financing has no effect on net income at Bank Muamalat Indonesia for the 2016-2020 period.
Pengaruh Pengungkapan Corporate Social Responsibility dan Return on Asset terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2018-2022 Siti Atikah Oktaviani; Ramadhani Irma Tripalupi; Mia Lasmi Wardiyah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.201

Abstract

The purpose of this research is to find out and analyze the CSR disclosure reporting mechanism; the influence of CSR disclosure on Company Value; the effect of disclosure of ROA on Company Value; and the joint effect of CSR and ROA on Company Value (in Manufacturing Companies registered on JII for 2018-2022. The research method used in this research is Mixed Methods. This research uses the Mixed Methods method with the type of approach in the form of "Embedded Design". This type of approach includes those that free the researcher to choose one of the prioritized methods.The researcher prioritizes quantitative research methods with a larger portion compared to qualitative research methods.The results of the qualitative research show that the CSR disclosure mechanism in Manufacturing sample companies that are listed in JII during 2018-2022 can be said to be good. The results of the research from the quantitative method, namely CSR has a significance value of 0.008 and its partial effect on Company Value is 22.6%. . CSR and ROA have a significance of 0.000, both of which have a simultaneous effect on firm value with an influence of 51.1%.
Analisis Konsep Independensi Dewan Pengawas Syariah dalam Penerapan Prinsip Syariah di Lingkungan Perbankan Syariah Zulbaidah Zulbaidah; Mia Lasmi Wardiyah; Bobang Noorisnan Pelita; Dedi Supriyadi; Nurul Hasana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.1969

Abstract

The Sharia Supervisory Board is obliged to direct, review, and supervise the activities of financial institutions so that it can be believed that they comply with Islamic sharia rules and principles, the fatwa of the Sharia Supervisory Board rules binding the Islamic financial institutions. The Shari'ah Supervisory Board has a heavy and strategic task so it takes a high professional to live it.The objectives of this research are: To find out the role of the Sharia Supervisory Board in supervising and handling the issue of Compliance with Islamic principles in Islamic Banking; To find out the obstacles faced by the Sharia Supervisory Board in upholding sharia economic principles in Sharia Banking; and to find out the steps shown by the Sharia Supervisory Board in upholding the principle of Independence in Sharia Banking.This research uses a conceptual approach that explains the concept of the independence of the Sharia Supervisory Board in carrying out sharia supervision activities in sharia banking.The result of this research is that Supervision in Sharia Banking is carried out to ensure the suitability of all bank operations with sharia principles and rules, namely by issuing fatwas, rules, and directives in fiqh issues which are used as guidelines for management in operating Islamic banks. With regard to independence, members of the Sharia Supervisory Board must not be part of the employees of the Islamic bank. Although he was appointed by the General Meeting of Shareholders, however, the matter of approval must come from the National Sharia Board. The Shari'ah Supervisory Board also has a work system and certain tasks as do other oversight bodies. The absence of influence from directors, commissioners and employees in Sharia Banking is able to shake the decision of the Sharia Supervisory Board in assessing fund distribution and internal audit activities in the Sharia compliance report in Sharia Banking.
Potensi Dan Pengelolaan Wakaf Uang Untuk Pengentasan Kemiskinan Di Indonesia Neni Nuraeni; Mia Lasmi Wardiyah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.2033

Abstract

This study explores the potential and management of cash waqf that can later be projected for poverty alleviation in Indonesia. Cash waqf is considered as one of the potential solutions for poverty alleviation, but its role has yet to be significant. The potential of cash waqf can be maximized through the cooperation of various institutions. The research method used is descriptive-analytical by reviewing various literature and data relevant to the issues raised. The results show that the potential of cash waqf is huge, but the collective awareness of the community still needs to be improved. Managing cash waqf through investment in financial instruments and the real sector is important and has the potential to alleviate poverty. In safeguarding the value of the waqf itself, it can be guaranteed by deposit insurance institutions and sharia insurance. Poverty alleviation can be achieved through collaboration between waqf institutions, the community, and the government, which is a concrete step towards realizing this goal.
Co-Authors Bobang Noorisnan Pelita Dedi Supriyadi iwan setiawan Melinia Putri Neni Nuraeni Nurul Hasana Ramadhani Irma Tripalupi Siti Atikah Oktaviani Zulbaidah Zulbaidah