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Jurnal Ekonomi Syariah Teori dan Terapan
Published by Universitas Airlangga
ISSN : 24071935     EISSN : 25021508     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.
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Articles 13 Documents
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Search results for , issue "Vol. 8 No. 5 (2021): September-2021" : 13 Documents clear
THE FACTORS THAT AFFECT ZIS FUNDRAISING ON ZAKAT MANAGEMENT ORGANIZATION IN 2016-2019 Dwi Rizka Rahmawati; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp559-569

Abstract

ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund RatioREFERENCESAmalia, N., & Widiastuti, T. (2019). Pengaruh akuntabilitas, transparansi, dan kualitas pelayanan terhadap minat muzaki membayar zakat. Jurnal Ekonomi Syariah Teori dan Terapan, 6(9), 1756-1769. DOI: 10.20473/vol6iss20199pp1756-1769Anshori, M., & Iswati, S. (2009). Buku ajar metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Azizah, S. N. (2018). Efektivitas kinerja keuangan badan amil zakat nasional (BAZNAS) pada program pentasharufan dana zakat di BAZNAS Kota Yogyakarta. Jurnal Ekonomi Islam| Islamic Economics Journal, 6(1). DOI: https://doi.org/10.24090/ej.v6i1.2049Bahri, E. S., & Arif, Z. (2020). Analisis efektivitas penyaluran zakat pada rumah zakat. Al Maal: Journal of Islamic Economics and Banking, 2(1), 13–24.Beik, Irfan Syauqi. (2019). Memahami sistim penyaluran zakat. Retrieved from https://baznas.go.id/pendistribusian/kolom/direktur-pp/274-memahami-sistim-penyaluran-zakatHidayat, A., & Sunarsi, D. (2020). Faktor-faktor yang mempengaruhi dana pihak ketiga dan dampaknya terhadap profitabilitas (Survey pada BPR syariah di Jawa Barat tahun 2014–2017). Jurnal Proaksi, 7(1), 54–65. DOI: https://doi.org/10.32534/jpk.v7i1.1006Ikatan Akuntan Indonesia. 2008. Akuntansi zakat dan infaq/sedekah ED PSAK 109. Jakarta: IAI.Karolina, K. (2020). Pengaruh profitabilitas, kecukupan modal, risiko kredit terhadap dana pihak ketiga serta implikasinya terhadap nilai perusahaan. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 4(1), 68–79. DOI: http://dx.doi.org/10.32493/skt.v4i1.7107Karolina, K., Nuryani, A., & Hidayat, A. (2020). Pengaruh efisiensi operasional, kecukupan modal, risiko kredit terhadap dana pihak ketiga pada PT. Bank Perkreditan Rakyat di wilayah Tangerang. KREATIF: Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 8(2), 112–128. DOI: http://dx.doi.org/10.32493/jk.v8i2.y2020.p112-128Latifah, A. (2016). Pengaruh penerapan PSAK no. 109 tentang standar akuntansi zakat terhadap pengelolaan zakat (Survey pada 4 badan amil zakat nasional di provinsi Jawa Barat). Skripsi tidak diterbitkan. Bandung: Universitas Pasundan.Lazia, H. M., & Subardjo, A. (2017). Refleksi laporan ZIS berdasarkan PSAK 109 dan pengaruhnya terhadap kepercayaan muzakki Al-Jihad. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(11).Majelis Ulama Indonesia. (2018). Fatwa Majelis Ulama Indonesia nomor 8 tahun 2011 tentang amil zakat. Jakarta: MUI.Nofitasari, R. F. (2020). Pengaruh transparansi dan akuntabilitas laporan keuangan terhadap tingkat kepercayaan muzakki pada lembaga amil zakat infaq dan shodaqoh Nahdatul Ulama provinsi Lampung. Skripsi tidak diterbitkan. Lampung: UIN Raden Intan Lampung.Pohan, S. (2017). Analisis laporan keuangan untuk mengukur kinerja keuangan pada perusahaan yang go public di bursa efek Indonesia. Jurnal Mantik Penusa, 1(1).Prawoto, B. (2017). Analisis regresi dalam penelitian ekonomi & bisnis: Dilengkapi aplikasi SPSS dan Eviews. Jakarta: Rajawali Pers.Pusat Kajian Strategis - Badan Amil Zakat Nasional. (2020). Rasio keuangan organisasi pengelola zakat. Jakarta: Puskas Baznas.Rahman, T. (2015). Akuntansi zakat, infak dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141–164. DOI: https://doi.org/10.18326/muqtasid.v6i1.141-164Riyaldi, M. H., & Yusra, M. (2020). Mengukur tingkat kepercayaan muzakki kepada Baitul Mal Aceh. Jurnal Iqtisaduna, 6(1), 78-90. DOI: https://doi.org/10.24252/iqtisaduna.v6i1.14072Septiarini, D. F. (2011). Pengaruh transparansi dan akuntabilitas terhadap pengumpulan dana zakat, infaq dan shodaqoh pada LAZ di Surabaya. AKRUAL: Jurnal Akuntansi, 2(2), 172-199. DOI: http://dx.doi.org/10.26740/jaj.v2n2.p172-199Sulastiningsih, S., & Urfiyya, K. (2019). Analisis pengaruh corporate governance, internal control dan adopsi PSAK 109 terhadap kinerja OPZIS DIY melalui metode balanced scorecard. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 27(1), 25–45.Susanti, V. S. V. (2015). Pengaruh equivalent rate dan tingkat keuntungan terhadap dana pihak ketiga (DPK) perbankan syariah di Indonesia. I-Finance: A Research Journal on Islamic Finance, 1(1), 123–142.Trianto, A. (2018). Analisis laporan keuangan sebagai alat untuk menilai kinerja keuangan perusahaan pada PT. Bukit Asam (Persero) Tbk Tanjung Enim. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(3), 1–10. DOI: http://dx.doi.org/10.36982/jiegmk.v8i3.346Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang pengelolaan zakatWidarjono, A. (2009). Ekonometrika pengantar dan aplikasinya. Yogyakarta: Ekonisia.Wikaningtyas, S. U., & Sulastiningsih, S. (2015). Strategi penghimpunan dana zakat pada organisasi pengelola zakat di kabupaten Bantul. Jurnal Riset Manajemen, 2(2), 129–140.Zahwa, S. C. (2019). Pengaruh equivalent rate bagi hasil, profitabilitas dan jumlah kantor terhadap dana pihak ketiga (DPK) BPR Syariah di Indonesia. Skripsi tidak diterbitkan. Medan: UIN Sumatera Utara.
IMPLEMENTATION OF HALAL TRACEABILITY SUPPLY CHAIN WITH SUPPLY CHAIN OPERATION REFERENCE (SCOR) MODEL FOR HALAL FOOD INDUSTRY Zahro Ubay Dilla; Muhamad Said Fathurohman
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp617-629

Abstract

ABSTRAKTujuan dari penelitian ini adalah menggambarkan hasil implementasi dari sistem halal traceability supply chain pada produk makanan halal pengolahan daging di perusahaan Ternaknesia Farm Innovation. Analisis pada penelitian ini menggunakan model Supply Chain Operation Reference (SCOR) sebagai model utama dalam pengembangan halal traceability supply chain. Perusahaan ini tengah mengembangkan sistem jaminan ketelusurah halal (halal traceability supply chain) pada produk daging yang dijual nya dengan membuat model bisnis Ternaknesia 2.0 yang berkelanjutan sebagai perusahaan pertama di wilayah Surabaya Jawa Timur yang memiliki sistem halal traceability. Hasil identifikasi atas Implementasi dari halal traceability supply chain menunjukan bahwa penerapan sistem halal traceability di perusahaan mampu meminimalisir terjadinya ancaman kontaminasi zat haram yang ditelusuri dari implementasi pada proses model SCOR yaitu plan,resource,make, deliver return, dan enable dengan mengembangkan konsep halal dan thoyyib pada produk daging halal yang dijual. Teknologi yang digunakan dalam implementasi pelacakan proses ketertelusuran halal atau halal traceability system yaitu dengan penggunaan label QR Barcode Scan dan didukung penggunakan EPICS code pada produk daging halal yang dijual di perusahaan, sehingga memberikan jaminan ketelusuran halal rantai pasok kepada konsumen. Kata Kunci: halal traceability supply chain dan makanan halal. ABSTRACTThe purpose of this study is to describe the results of the implementation of the halal traceability supply chain system on halal food products for meat processing at the Ternaknesia Farm Innovation company. The analysis in this study uses the Supply Chain Operation Reference (SCOR) model as the main model in the development of halal traceability supply chain. The company is developing a halal traceability supply chain guarantee system for the meat products it sells by creating a sustainable Ternaknesia 2.0 business model as the first company in the Surabaya area of East Java to have a halal traceability system. The results of the identification of the implementation of the halal traceability supply chain show that the implementation of the halal traceability system in the company is able to minimize the threat of contamination of illicit substances traced from the implementation of the SCOR model process, namely plan, resource, make, deliver return, and enable by developing the concept of halal and thoyyib. on halal meat products sold. The technology used in the implementation of tracking the halal traceability system is the use of a QR Barcode Scan label and supported by the use of the EPICS code on halal meat products sold in the company, thus providing guarantees for supply chain halal traceability to consumers.Keywords: halal traceability supply chain and halal meat products.DAFTAR PUSTAKAGoods, I. C. (2013). MS 2200-2:2013 Islamic Consumers Goods Usage of animal bone, skin and hair - General guidelines.Harwati., & Pettalolo, A. N. Y. (2019). Halal criteria in supply chain operations reference (SCOR) for performance measurement: A case Study. IOP Conference Series: Materials Science and Engineering, 505(1). https://doi.org/10.1088/1757-899X/505/1/012020Heng, M. S. H., Fiedler, B., & Kandunias, C. (2005). Implications of supply chain management for accounting information systems. 9th Pacific Asia Conference on Information Systems: I.T. and Value Creation, PACIS 2005, 1037–1045.Hobbs, J. E. (2003). Consumer demand for traceability. International Agricultural Trade Research Consortium, 2003. Retrieved from http://www.iatrcweb.orgInsulation, T., & For, P. (2010). Malaysian standard buildings - Factory made mineral.International Standard Organization (ISO) 9001:2000. (2000). 3rd, 32.KNEKS. (2020). KNEKS dorong traceability produk halal dengan blockchain. Retrieved from https://knks.go.id/berita/267/kneks-dorong-traceability-produk-halal-dengan-blockchain?category=1Lambert, D. M., Cooper, M. C., & Pagh, J. D. (1998). Supply chain management: Implementation issues and research opportunities. The International Journal of Logistics Management, 9(2), 1–20. https://doi.org/10.1108/09574099810805807Leidecker, J. K., & Bruno, A. V. (1984). Identifying and using critical success factors. Long Range Planning, 17(1), 23–32. https://doi.org/10.1016/0024-6301(84)90163-8Lu, Q., Goh, M., & Souza, R. D. (2016). A SCOR framework to measure logistics performance of humanitarian organizations. Journal of Humanitarian Logistics and Supply Chain Management, 6(2), 222–239. https://doi.org/10.1108/JHLSCM-09-2015-0038Olhager, J. (2003). Strategic positioning of the order penetration point. International Journal of Production Economics, 85(3), 319–329. https://doi.org/10.1016/S0925-5273(03)00119-1Poniman, D., Purchase, S., & Sneddon, J. (2015). Traceability systems in the Western Australia halal food supply chain. Asia Pacific Journal of Marketing and Logistics, 27(2), 324–348. https://doi.org/10.1108/APJML-05-2014-0082Rashid, N. A., & Bojei, J. (2020). The relationship between halal traceability system adoption and environmental factors on halal food supply chain integrity in Malaysia. Journal of Islamic Marketing, 11(1), 117–142. https://doi.org/10.1108/JIMA-01-2018-0016Ringsberg, H. A., & Mirzabeiki, V. (2014). Effects on logistic operations from RFID- and EPCIS-enabled traceability. British Food Journal, 116(1), 104–124. https://doi.org/10.1108/BFJ-03-2012-0055Saifudin, A. M., Zainuddin, N., Elias, E. M., Samsuddin, S. N. F., & Osman, A. A. (2018). Reviewing the contributors towards the performance of the new Islamic supply chain model. International Journal of Supply Chain Management, 7(4), 151–157.Souprayen, B., Ayyanar, A., & K, S. J. (2021). Improvement of C5.0 algorithm using internet of things with Bayesian principles for food traceability systems. Modern Supply Chain Research and Applications, 3(1), 2–23. https://doi.org/10.1108/mscra-07-2020-0019Spens, K. M., Kovács, G., & Vellenga, D. B. (2004). Transportation and logistics networks in the baltic states: Keys for successful economic development and integration into the E.U. Ekonomika, 68, 121–134. https://doi.org/10.15388/ekon.2004.17401Supply Chain Operations Council. (2017). Supply chain operations reference model. In Logistics Information Management.Tieman, M., Van der Vorst, J. G. A. J., & Ghazali, M. C. (2012). Principles in halal supply chain management. Journal of Islamic Marketing, 3(3), 217–243. https://doi.org/10.1108/17590831211259727Zainuddin, N., Saifudin, A. M., Deraman, N., & Osman, A. A. (2020). The effect of halal traceability system on halal supply chain performance. International Journal of Supply Chain Management, 9(1), 490–498.
ANALYSIS OF BANK HEALTH LEVELS AND THE POTENTIAL OF FINANCIAL DISTRESS USING RGEC AND ZMIJEWSKI METHODS AT BANK BNI SYARIAH 2015-2020 Muhammad Iqbal Surya Pratikto; Mohammad Khoiruzi Afiq
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp570-581

Abstract

ABSTRAKPerkembangan perbankan syariah yang sangat pesat telah membuat bank syariah memiliki peran strategis dalam roda perekonomian. Hal ini ditandai dengan semakin besarnya jumlah Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) yang saat ini mencapai 34 dengan 828 KPO/KC (Kantor Pusat Operasional/Kantor Cabang), 1.440 KCP/UPS (Kantor Cabang Pembantu/Unit Pelayanan Syariah) dan 544 KK (Kantor Kas). Penilaian tingkat kesehatan perbankan sangatlah penting, tidak hanya untuk internal perusahaan, melainkan investor, pemerintah bahkan masyarakat. Penilaian tersebut juga dapat digunakan sebagai upaya untuk menilai kinerja dan mendeteksi terjadinya potensi kebangkrutan. BNI Syariah merupakan perbankan syariah yang menduduki peringkat keempat dengan kategori kapitalisasi pasar sebagai bank syariah terbesar di Indonesia. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan dan potensi financial distress pada BNI Syariah periode 2015-2020 menggunakan metode RGEC dan Zmijewski. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Objek penelitian ini adalah laporan keuangan BNI Syariah tahun 2015-2020. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan BNI Syariah tahun 2015-2020 menggunakan metode RGEC dan Zmijewski mendapatkan predikat sangat sehat dan stabil atau tidak berpotensi mengalami financial distress. Sehingga kinerja BNI Syariah dapat dikatakan sangat baik dalam menghadapi pengaruh negatif dari fluktuasi bisnis.Kata Kunci: Kesehatan Bank, Financial Distress, Metode RGEC, Metode Zmijewsk ABSTRACTThe development of Islamic banking is very fast and has made Islamic banks have a strategic role in the wheels of the economy. This is indicated by the increasing number of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) which currently reach 34 with 828 KPO / KC (Operational Headquarters / Branch Offices), 1,440 KCP / UPS (Sub-Branch Offices / Service Units). Sharia) and 544 KK (Cash Office). Assessment of the soundness of banking is very important, not only for internal companies, but for investors, government and even the community. This assessment can also be used as an effort to assess performance and detect potential bankruptcies. BNI Syariah is a sharia banking which is ranked fourth in the market capitalization category as the largest sharia bank in Indonesia. This study aims to determine the level of health and potential financial distress in BNI Syariah for the 2015-2020 period using the RGEC and Zmijewski methods. This research method uses descriptive quantitative methods. The object of this research is the 2015-2020 BNI Syariah financial statements. The results of this study indicate that the health level of BNI Syariah in 2015-2020 using the RGEC and Zmijewski methods gets the predicate very healthy and stable or does not have the potential to experience financial distress. So that the performance of BNI Syariah can be said to be very good in facing the negative effects of business fluctuations.Keywords: Bank Health, Financial Distress, RGEC Method, Zmijewsk Method  DAFTAR PUSTAKAAdhim, C. (2019). Pengaruh resiko kredit, resiko likuiditas, efisiensi manajemen terhadap profitabilitas: Studi pada perbankan yang terdaftar di bursa efek Indonesia. Cendekia: Jurnal Pendidikan dan Pembelajaran, 13(2), 141–152. https://doi.org/10.30957/cendekia.v13i2.604Anik., & Ningsih, S. (2020). Analisis tingkat kesehatan bank mandiri syariah dengan metode risk profile, good corporate governace, earnings, and capital. Jurnal Ilmiah Ekonomi Islam, 6(13), 724–730.Ardyanfitri, H., Pratikto, M. I. S., & Faizah, E. A. K. (2019). Analisis kesehatan bank dan potensi financial distress menggunakan metode RGEC pada bank BTPN Syariah tahun 2014-2018. Jurnal MEBIS (Manajemen dan Bisnis), 4(2), 131–141. https://doi.org/10.33005/mebis.v4i2.63Dewi, E. T., & Srihandoko, W. (2018). Pengaruh risiko kredit dan risiko likuiditas terhadap profitabilitas bank. Jurnal Ilmiah Manajemen Kesatuan, 6(3), 131–138. https://doi.org/10.37641/jimkes.v6i3.294Halimatusadiah, E., & Gunwan, B. (2014). Analisis penerapan good corporate governance dalam mengoptimalkan pelaksanaan sistem informasi akuntansi. Jurnal Riset Akuntansi dan Keuangan, 2(1), 300. https://doi.org/10.17509/jrak.v2i1.6583Halimatusyakdiah, Kosim, A., & Meirawati, E. (2015). Analisis financial distress pada industri kosmetik yang terdaftar di bursa efek Indonesia (BEI) untuk memprediksi potensi kebangkrutan perusahaan. Akuntabilitas: Jurnal Penelitian dan Pengembangan Akuntansi, 9(2), 125–140.Pratikto, M. I. S., Qanita, A., & Maghfiroh, R. U. (2019). Analisis tingkat kesehatan dan potensi financial distress dengan metode RGEC pada BNI Syariah tahun 2014-2018. EL-Qist, 9(1), 87–101.Rahmat. (2020). Analisis financial distress menggunakan model Altman Z-Score. Jurnal ASET (Akuntansi Riset), 12(1), 1–16. https://doi.org/10.17509/jaset.v12i1.23062Samanto, H., & Hidayah, N. (2020). Penilaian tingkat kesehatan bank dengan menggunakan metode REC pada PT Bank BRI Syariah Tbk periode 2014-2018, 6(3), 709–715.Sirait, H., Citarayani, I., & Quintania, M. (2020). Pengaruh tingkat kesehatan bank dengan metode RGEC (Risk profile, good corporate governance, earnings, capital) dan strategi diversifikasi terhadap pertumbuhan laba. Journal of Management Review, 4(1).Suryanto, A., & Refianto. (2019). Analisis pengaruh penerapan good corporate governance terhadap kinerja keuangan. Jurnal Bina Manajemen, 8(1), 1–33.Tho’in, M., & Irawati, T. (2018). Risk and financial health level of sharia banking. Journal Research and Analysis: Economy, 1(1), 19–26.Wahasusmiah, R., & Watie, K. R. (2018). Metode RGEC: Penilaian tingkat kesehatan. I-Finance, 04(02), 170–184.
ANALYSIS OF THE INFLUENCE OF SHARIA FINANCIAL SECTOR ON INDONESIAN NATIONAL INCOME 2011-2020 Naufal Haidar Farras; Darwanto Darwanto
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp630-640

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh variabel sektor keuangan syariah terhadap Pendapatan Nasional Indonesia yang masih terkenal belum maksimal. Variabel sektor keuangan syariah terdiri dari indeks saham syariah, reksadana syariah, obiligasi syariah, serta perbankan syariah. Variabel Pendapatan Nasional Indonesia menggunakan data Produk Domestik Bruto Indonesia. Penelitian ini menggunakan metode ARDL (Autoregression Distributed Lag) yang mengukur pengaruh dalam jangka pendek maupun panjang secara parsial maupun stimultan. Penelitian ini menggunakan data triwulan yang diperoleh dari Statistik Saham Syariah, Statistik Reksadana Syariah, Statistik Sukuk Syariah, serta Statistik Perbankan Syariah dari Otoritas Jasa Keuangan. Sedangkan data Produk Domestik Bruto Indonesia didapatkan dari Kementerian Perdagangan Republik Indonesia periode waktu antara Januari 2011 sampai dengan Desember 2020. Hasil penelitian secara parsial menunjukkan bahwa dalam jangka pendek, perbankan syariah berpengaruh positif positif terhadap PDB, saham syariah dan reksadana syariah berpengaruh negatif terhadap PDB, sedangkan obligasi syariah tidak berpengaruh terhadap PDB. Dalam jangka panjang, perbankan syariah berpengaruh positif positif terhadap PDB, saham syariah dan reksadana syariah berpengaruh negatif terhadap PDB, sedangkan obligasi syariah tidak berpengaruh terhadap PDB. Secara simultan dalam jangka pendek dan jangka panjang sektor keuangan syariah tidak memiliki hubungan kointegrasi jangka Panjang terhadap Produk Domestik Bruto Indonesia.Kata Kunci: Indeks Saham Syariah, Reksadana Syariah, Obligasi Syariah, Perbankan Syariah, Produk Domestik Bruto. ABSTRACTThis study aims to analyze the effect of Islamic financial sector variables on Indonesia's National Income which is still not maximized. The Islamic finance sector variables consist of Islamic stock index, sharia mutual funds, sharia bonds, and sharia banking. The Indonesian National Income Variable uses Indonesia's Gross Domestic Product data. This study uses the ARDL (Autoregression Distributed Lag) method which measures the effect in the short term either partially or simultaneously. This study uses quarterly data obtained from Sharia Stock Statistics, Sharia Mutual Fund Statistics, Sharia Sukuk Statistics, and Sharia Banking Statistics from the Financial Services Authority. Meanwhile, Indonesia's Gross Domestic Product data was obtained from the Ministry of Trade of the Republic of Indonesia for the period between January 2011 to December 2020. The partial results show that in the short term, Islamic banking has a positive effect on GDP, Islamic stocks and Islamic mutual funds have a negative effect on GDP, while Islamic bondon has no effect on GDP. In the long term, Islamic banking has a positive positive effect on GDP, Islamic stocks and Islamic mutual funds have a negative effect on GDP, while Islamic bonds have no effect on GDP. Simultaneously, in the short and long term, the Islamic finance sector does not have a long-term cointegration relationship with Indonesia's Gross Domestic Product.Keywords: Sharia Stock Index, Sharia Mutual Funds, Sharia Bonds, Sharia Banking. REFERENCES Abduh, M., & Omar, M. A. (2012). Islamic banking and economic growth: The Indonesian experience. International Journal of Islamic and Middle Eastern Finance and Management, 5(1), 35-47.Al-tamimi, K. (2018). The role of Islamic banks operating in Jordan in economic development. Journal of Economics and Sustainable Development, 4(8), 46-59.Ayyubi, S. E., Lukytawati, A., & Almira, D. M. (2017). Pengaruh bank syariah terhadap pertumbuhan ekonomi di Indonesia. Jurnal Al-Muzara’ah, 5(2), 88-106.Badan Koordinasi Penanaman Modal. (2018). Realisasi Investasi PMA Berdasarkan Lokasi. Retrieved from https://www.bkpm.go.id/images/uploads/investasi_indonesia/file/Realisasi_FDI_berdasarkan_lokasi_Jan-Des_2018.pdf.Beik, I. S. (2011). Memperkuat Peran Sukuk Negara Dalam Pembangunan Ekonomi Indonesia. Jurnal Ekonomi Islam Al-Infaq, 2(2), 65–72.Faroh, N. (2016). Pengaruh saham syariah, sukuk, dan reksadana syariah terhadap pertumbuhan ekonomi nasional (tahun 2008-2015). Skripsi tidak diterbitkan. Tulungagung: IAIN Tulungagung.Fauzan, M., & Suhendro, D. (2019). Peran pasar modal syariah dalam mendorong laju pertumbuhan ekonomi di Indonesia. Human Falah: Jurnal Ekonomi dan Bisnis Islam, 5(1), 69-95.Hayati, S. R. (2014). Peran perbankan syariah terhadap pertumbuhan ekonomi Indonesia. Indo-Islamika, 4, 41–66.Kakwani, N., Son, H., & Asian Development Bank. (2003). Pro-Poor Growth: Concepts and measurement with country case studies. Working Paper, 1–24.Kassim, S. (2016). Islamic finance and economic growth: The Malaysian experience. Global Finance Journal, 30, 66–76. http://dx.doi.org/10.1016/j.gfj.2015.11.007.Nasution, Y. S. J. (2015). Peranan pasar modal dalam perekonomian negara. Human Falah: Jurnal Ekonomi dan Bisnis Islam, 2(1), 95–112.Nurafiati, N. (2019). Perkembangan pasar modal syariah dan kontribusinya terhadap pertumbuhan ekonomi di Indonesia. Inklusif (Jurnal Pengkajian Penelitian Ekonomi Dan Hukum Islam), 4(1), 65-75.Radjak, L. I., & Kartika, I. Y. (2018). Pengaruh saham syariah terhadap pertumbuhan ekonomi nasional. Journal Syariah and Accounting Public, 2(1), 60-70.Rama, A. (2013). Perbankan syariah dan pertumbuhan ekonomi Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 2(1), 33–56.Rasyad, R. (2012). Perbankan syariah dan pertumbuhan ekonomi Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 2(1), 33-56.Rosadi, D. (2011). Analisis ekonometrika dan runtun waktu terapan. Yogyakarta: Offset.Schumpeter, J. (2013). Schumpeter’s View on Innovation and Entrepreneurship. SSRN Electronic Journal (October). Retrieved from https://www.researchgate.net/publication/256060978.Shin, Y., & Smith, R. J. (2001). Bounds testing approaches to the analysis, 326(February), 289–326.
THE DETERMINANT FACTORS OF SOLVENCY ON SHARIA LIFE INSURANCE IN INDONESIA Yulita Widya Afiqah; Nisful Laila
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp530-536

Abstract

ABSTRAKPenelitian bertujuan untuk menilai ada tidaknya pengaruh ukuran perusahaan, pertumbuhan kontribusi, hasil investasi, dan likuiditas terhadap solvabilitas yang diproksikan dengan Risk Based Capital pada Asuransi Jiwa Syariah di Indonesia secara parsial ataupun simultan. Penentuan sampel dengan metode purposive sampling dan ditemukan 10 perusahaan sampel. Dengan bantuan aplikasi Eviews9 melalui uji regresi data panel didapatkan persamaan RBC = -563.8638 + 44.05145 Ukuran + 1.922926 Kontribusi - 0.333289 Investasi + 0.911149 Likuiditas + e. Hasil penelitian menunjukkan keempat variabel bersama-sama memengaruhi solvabilitas. Ukuran perusahaan memiliki pengaruh positif signifikan sementara itu pertumbuhan kontribusi, hasil investasi, dan likuiditas menunjukkan tidak adanya pengaruh terhadap solvabilitas Asuransi Jiwa Syariah di Indonesia periode 2015-2019.Kata Kunci: Ukuran Perusahaan, Pertumbuhan Kontribusi, Hasil Investasi, Likuiditas, Solvabilitas, Asuransi Jiwa Syariah. ABSTRACTThe purpose of this study isto determine whether there is an effect of company size, premium growth, investment returns, and liquidity on solvency as proxied by Risk Based Capital on sharia life insurance in Indonesia partially or simultaneously. Determination of the sample by purposive sampling method found 10 sample companies. With the help of Eviews9 application through the panel data regression test, it is obtained the equation RBC = -563.8638 + 44.05145 Size + 1.922926 Contribution - 0.333289 Investment + 0.911149 Liquidity + e. The results showed that the four variables together affect solvency. Company size has a significant positive effect meanwhile the premium growth, investment returns, and liquidity shows no influence on the solvency of sharia life insurance in Indonesia period 2015-2019.Keywords: Company Size, Premium Growth, Investment Return, Liquidity, Solvency, Sharia Life Insurance. REFERENCESAbduh, M., & Zein Isma, S. N. (2017). Economic and market predictors of solvency of family takaful in Malaysia. Journal of Islamic Accounting and Business Research, 8(3), 334–344. https://doi.org/10.1108/JIABR-06-2015-0030Abera, H. B., & Yirsaw, T. D. (2020). Firm specific determinants of general insurance business solvency margin: Evidence from Ethiopia, 11(3), 21–31. https://doi.org/10.9790/5933-1103052131Caporale, G. M., Cerrato, M., & Zhang, X. (2017). Analysing the determinants of insolvency risk for general insurance firms in the UK. Journal of Banking and Finance, 84, 107–122. https://doi.org/10.1016/j.jbankfin.2017.07.011Fitriani, S. (2015). Pengaruh risk based capital terhadap profitabilitas asuransi syariah AXA Mandiri periode 2011-2013. Skripsi tidak diterbitkan. Bandung: Universitas Islam Bandung.Idris, M., & Paulus, D. H. (2020). Sharia life insurance: Legal basis and operational systems. Jurnal Hukum Prasada, 7(1), 45–52. https://doi.org/10.22225/jhp.7.1.1342.45-52Jawad, Y. A. L. A., & Ayyash, I. (2019). Determinants of the solvency of insurance companies in palestine. International Journal of Financial Research, 10(6), 188–195. https://doi.org/10.5430/ijfr.v10n6p188Kigen, W. K. (2014). The effect of firm size on profitability of insurance companies in Kenya. Unpublished master thesis. Kenya: University of Nairobi Nove.Moreno, I., Parrado-Martínez, P., & Trujillo-Ponce, A. (2020). Economic crisis and determinants of solvency in the insurance sector: New evidence from Spain. Accounting and Finance, 60(3), 2965–2994. https://doi.org/10.1111/acfi.12422Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 72/POJK.05/2016 tentang kesehatan keuangan perusahaan asuransi dan perusahaan reasuransi dengan prinsip syariah, 61 (2016). Retrieved from https://www.ojk.go.id/id/kanal/iknb/regulasi/asuransi/peraturan-ojk/Documents/Pages/POJK-tentang-Kesehatan-Keuangan-Perusahaan-Asuransi-dan-Perusahaan-Reasuransi-dengan-prinsip-syariah/SAL - POJK Kesehatan PAs PRs.pdfOtoritas Jasa Keuangan. (2019). Statistik IKNB syariah periode Desember 2019. Retrieved from https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/iknb-syariah/default.aspxKementerian Keuangan. (2011). Peraturan Menteri Keuangan Nomor 11/PMK.010/2011 tentang kesehatan keuangan usaha asuransi dan usaha reasuransi dengan prinsip syariah. Retrieved from https://jdih.kemenkeu.go.id/fulltext/2011/11~pmk.010~2011per.htmSrivastava, S. K., & Ray, A. (2013). Benchmarking Indian general insurance firms. Benchmarking: An International Journal, 20(1), 4–24. https://doi.org/10.1108/14635771311299461
GREEN ECONOMY OF WASTE BANK IN THE PERSPECTIVE OF MAQASHID SHARIA IN SURABAYA Muhammad Hamdan Ali Masduqie; Syarifudin Syarifudin; Ana Toni Roby Candra Yudha
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp593-606

Abstract

ABSTRAKLingkungan hidup merupakan tempat tinggal semua makhluk hidup yang harus dijaga dan dilestarikan. Kurangnya kepedulian masyarakat dalam melestarikan alam dapat menyebabkan pencemaran lingkungan dan banyaknya sampah berserakan. Hadirnya bank sampah menjadi salah satu upaya guna mewujudkan lingkungan yang bersih, asri dan sehat. Dalam sistem operasionalnya, bank sampah menerapkan nilai-nilai pada maqashid syariah yang kemudian diwujudkan melalui green economy pada bank sampah. Tujuan dari studi ini adalah untuk menganalisa nilai maqashid syariah sekaligus green economy yang terkandung pada Bank Sampah Induk Surabaya. Penelitian ini menggunakan metode kualitatif deskriptif dengan strategi studi kasus guna memberikan gambaran detail terkait sistem operasional pada Bank Sampah Induk Surabaya. Hasil penelitian ini menunjukkan adanya penerapan nilai maqashid syariah pada sistem operasional Bank Sampah Induk Surabaya melalui ketetapan, pengadaan kegiatan, dan peraturan yang ditetapkan serta mewujudkan 10 prinsip pada konsep green economy yang sekaligus mendukung tiga program pada Sustainable Development Goals (SDGs). Bersesuaian dengan ulasan sebelumnya mulai dari tujuan, metode penelitian dan hasil maka saran yang relevan dengan studi adalah perlu perhatian khusus bagi pengelolaan Bank Sampah Induk Surabaya agar penerapan nilai maqashid syariahnya lebih dioptimalkan sehingga mampu memberikan manfaat lebih banyak bagi masyarakat selain aspek ekonomi.Kata Kunci: Bank Sampah, Maqashid Syariah, Green Economy, Sustainable Development Goals (SDGs). ABSTRACTThe living environment is a home for all living things that should be protected and preserved. Lack of environmental awareness can cause environmental pollution and waste problems. The presence of waste banks becomes an attempt to create a clean, beautiful, and healthy environment. In its operational system, waste banks apply the values of maqashid sharia that is called green economy. The purpose of this study was to analyze the values of maqashid sharia and green economy which were applied by the Central Waste Bank of Surabaya. This study used a descriptive qualitative method with a case study strategy to provide a detailed description of the operating system at the Central Waste Bank of Surabaya. The results showed that the application of maqashid sharia values in the Central Waste Bank of Surabaya was applied through stipulations, procurement activities, and established regulations as well as realizing 10 principles in the green economy program concepts which also supported three programs in the Sustainable Development Goals (SDGs). According to the findings of this study, the relevant suggestion is that the management of the Central Waste Bank of Surabaya requires special attention so that the application of maqashid sharia values can be optimal. The optimization of maqashid sharia values will benefit the community, not limited to the economic aspect.Keywords: Waste Bank, Maqashid Sharia, Green Economy, Sustainable Development Goals (SDGs).REFERENCESAlfarisyi, A. T., & Fauzi, R. M. Q. (2020). Peran pemberdayaan bank sampah dalam Islam (Studi kasus pada bank sampah induk Surabaya). Jurnal Ekonomi Syariah Teori dan Terapan, 6(3), 541. https://doi.org/10.20473/vol6iss20193pp541-554Antasari, D. W. (2020). Implementasi green economy terhadap pembangunan berkelanjutan di kota Kediri. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 5(2), 80–88. https://doi.org/10.35906/jep01.v5i2.402Arifah, S. R., & Zaki, I. (2020). The contribution of mukmin mandiri pesantren in the achievement of sustainable development goals (SDGs) through poverty alleviation. Jurnal Ekonomi Syariah Teori dan Terapan, 7(8), 1501. https://doi.org/10.20473/vol7iss20208pp1501-1513Asteria, D., & Heruman, H. (2016). Bank sampah sebagai alternatif strategi pengelolaan sampah berbasis masyarakat di Tasikmalaya. Jurnal Manusia dan Lingkungan, 23(1), 136.Dewi, L., Hanik, U., Awwaliah, H., & Yudha, A. T. R. C. (2021). Determinan harga dan potensi sampah sebagai sumber modal ekonomi di bank sampah syariah UINSA Surabaya. Nomicpedia, 1(1), 14–26.Enggardini, R. V., & Fauzy, M. Q. (2017). Kesejahteraan karyawan perspektif maqashid syariah pada pusat penelitian kopi dan kakao. Jurnal Ekonomi Syariah Teori dan Terapan, 4(8), 599–612.Haryanti, S., Gravitiani, E., & Wijaya, M. (2020). Studi penerapan bank sampah dalam upaya pengelolaan lingkungan hidup di kota Yogyakarta. Journal Bioeksperimen, 6(1), 60–68. https://doi.org/10.23917/bioeksperimen.v5i1.2795Kalempouw, K. G. (2021). Implementasi kebijakan pemerintah kota bitung dalam pengelolaan sampah dengan mengoptimalisasi bank sampah. Jurnal Politico, 10(4), 1–10.Mandasari, D., Mandasari, D., Wirjodirdjo, B., & Anityasari, M. (2021). Peningkatan fasilitas bank sampah sebagai upaya pengurangan timbunan sampah perkotaan di TPS Surabaya. Jurnal Teknik ITS, 9(2), F322–F327.Muthoharoh, I., & Syamsuri. (2021). The role of waste recycle by banking system to economic empowerment in Indonesia: A case of study of Bank Sampah Matahari Madiun. Proceedings of the 2nd Southeast Asian Academic Forum on Sustainable Development (SEA-AFSID 2018), 168, 82–86. https://doi.org/10.2991/aebmr.k.210305.015Nasution, L., & Ichsan, R. N. (2020). Sosialisasi peluang usaha bank sampah dalam peningkatan pendapatan masyarakat di masa Covid-19. Jurnal Pengabdian Kepada Masyarakat MAJU UDA, 107–112.Nikmah, R., & Syarifudin. (2021). Service quality and corporate image to the customer loyalty of BPRS Baktimakmur Indah Sepanjang Sidoarjo. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan Dan Perbankan Syariah, 5(1), 1–14. https://doi.org/10.24252/al-mashrafiyah.v5i1.20022Novita, A. & Prasetyo, A. (2019). Implementasi komponen maqashid syariah terhadap kesejahteraan pada karyawan yayasan Nurul Hayat Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(3), 428–445.Nugrahani, F. (2014). Metode penelitian kualitatif. Solo: Cakra Books.Prastyo, D., Purnomo, A. B., & Rahayaan, T. I. (2017). Pelaksanaan program bank sampah dalam sistem pengelolahan sampah di desa Jogodalu Kecamatan Benjeng Kabupaten Gresik. Penamas Adi Buana, 01(1), 7–12.Restuningdiah, N., Nagari, P. M., Jati, F. D., & Azzardina, A. (2021). Literasi bank sampah dan asuransi sampah sebagai upaya peningkatan kesejahteraan masyarakat. Jurnal Inovasi Hasil Pengabdian Masyarakat, 4(1), 144–152. https://doi.org/10.33474/jipemas.v4i1.9140Sahroni, O., & Karim, A. A. (2015). Maqashid bisnis & keuangan Islam: Sintesis fikih dan ekonomi. Jakarta: PT. Raja Grafindo Persada.Setiawan, E., & Fitria, S. E. (2016). Analysis of ecopreneur motivation to achieve green economy in the region district of Bandung (Study case bank sampah bersinar). E-Proceeding of Management, 3(3), 2828–2833.Silviana, U. A., & Kaukab, M. E. (2021). Peran dan fungsi bank sampah dalam peningkatan perekonomian masyarakat di desa Jembangan Kabupaten Banjarnegara. Journal of Community Service and Empowerment, 2(1), 25–37.Soediro, A., & Meutia, I. (2018). Maqasid sharia as a performance framework for Islamic financial institutions. Jurnal Akuntansi Multiparadigma, 9(1), 70–86.Sugiyono. (2012). Metode penelitian kuantitatif, kualitatif, dan kombinasi; mixed methods. Bandung: CV. Alfabeta.Syarifudin, Nurlailah, & Yudha, A. T. R. C. (2020). The allocation of tabarru’ fund underwriting surplus of iplan sharia product in PT. Asuransi Jiwa Generali Indonesia. Jurnal Ekonomi Syariah Teori dan Terapan, 7(9), 1804. https://doi.org/10.20473/vol7iss20209pp1804-1817Syarifudin, Sidarta, A. L., & Firdiansyah, F. A. (2021). Sharia investment literation by sharia insurance agents on unit-linked products. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 4(1), 105–122. https://doi.org/10.31538/iijse.v4i1.1377Wibowo, Y. G., & Izzuddin, A. (2021). Integrasi pengolahan sampah metode 3r dengan bank sampah di SMA. Jurnal Pengabdian Masyarakat Manage, 2(1), 19–23.Widyaningsih, N., Tjiptoherijanto, P., Widanarko, S., & Seda, F. S. (2015). Linkage model between sustainable consumption and household waste management. Procedia Environmental Sciences, 28(SustaiN 2014), 195–203. https://doi.org/10.1016/j.proenv.2015.07.026Wijayanti, D. R., & Suryani, S. (2015). Waste bank as community-based environmental governance: A lesson learned from Surabaya. Procedia - Social and Behavioral Sciences, 184(August 2014), 171–179. https://doi.org/10.1016/j.sbspro.2015.05.077Wulandari, D., Utomo, S. H., & Narmaditya, B. S. (2017). Waste bank: Waste management model in improving local economy. International Journal of Energy Economics and Policy, 7(3), 36–41.Yudha, A. T. R. C., Awwaliah, H., & Pertiwi, E. M. (2021). SDGs value and Islamic philantrophy through zakah institution during the Covid-19. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 4(1), 31. https://doi.org/10.12928/ijiefb.v4i1.2535Yudha, A. T. R. C., Ryandono, M. N. H., Rijal, A., & Wijayanti, I. (2020). Financing model to develop local commodity business of East Java in maqashid syariah perspective. Test Engineering and Management, 83(3590), 3590–3595.Zustika, A. F., & Yudha, A. T. R. C. (2020). Peer to peer lending system in hifdun maal perspective: Evidence from the fintech company of Investree. 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ANALYSIS OF THE OPERATIONAL RISK DISCLOSURE OF SHARIA BANKS FOR THE 2015-2019 PERIOD Reza Rahmania Putri; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp655-668

Abstract

ABSTRAKPenelitian ini bertujuan untuk menginvestigasi pengaruh dari Dewan Pengawas Syariah (DPS), efisiensi, profitabilitas, dan ukuran perusahaan secara simultan dan parsial terhadap pengungkapan risiko operasional pada perbankan syariah di Indonesia. Metode yang digunakan adalah metode kuantitatif. Teknik analisis data akan menggunakan analisis statistik deskriptif, analisis regresi data panel, koefisien determinasi (R2), serta uji F dan uji t. Teknik penentuan sampel yang digunakan adalah teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, efisiensi, jumlah anggota DPS dan frekuensi rapat DPS secara simultan berpengaruh signifikan terhadap pengungkapan risiko operasional. Secara parsial, ukuran perusahaan dan frekuensi rapat Dewan Pengawas Syariah berpengaruh positif dan signifikan, sedangkan efisiensi berpengaruh negatif dan signifikan. Profitabilitas dan jumlah anggota Dewan Pengawas Syariah tidak berpengaruh signifikan terhadap pengungkapan risiko operasional. Penelitian ini memberikan kontribusi terhadap pengetahuan mengenai keputusan pengungkapan risiko operasional perbankan syariah dan dapat menjadi rujukan bagi akademisi, pemerintah, investor syariah, dan stakeholders perbankan syariah dalam mengetahui indikator-indikator yang mempengaruhi pengungkapan risiko operasional perbankan syariah.Kata Kunci: risiko operasional, Dewan Pengawas Syariah, efisiensi, profitabilitas, ukuran perusahaan. ABSTRACTThis study aims to investigate the effect of the Sharia Supervisory Board, efficiency, profitability, and firm size simultaneously and partially on operational risk disclosure in Islamic banking in Indonesia. The method used is a quantitative method. The data analysis technique will use descriptive statistical analysis, panel data regression analysis, coefficient of determination (R2), as well as F test and t test. The sampling technique used is purposive sampling technique. The results of this study indicate that company size, profitability, efficiency, number of members of the Sharia Supervisory Board and the frequency of meetings of the Sharia Supervisory Board simultaneously have a significant effect on operational risk disclosure. Partially, company size and frequency of Sharia Supervisory Board meetings have a positive and significant effect, while efficiency has a negative and significant effect. Profitability and the number of members of the Sharia Supervisory Board have no significant effect on the disclosure of operational risk. This research contributes to knowledge about decisions on disclosure of Islamic banking operational risk and can be a reference for academics, government, sharia investors, and sharia banking stakeholders in knowing the indicators that affect the disclosure of Islamic banking operational risks.Keywords: Operational Risk, Sharia Supervisory Board, Efficiency, Profitability, Firm Size.DAFTAR PUSTAKAAbdullah, M., Shahimi, S., & Ghafar Ismail, A. (2011). Operational risk in Islamic banks: Examination of issues. Qualitative Research in Financial Markets, 3(2), 131–151. https://doi.org/10.1108/17554171111155366Adelopo, I. (2011). Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting, 27(2), 338–345. https://doi.org/10.1016/j.adiac.2011.08.009Ajija, S. R., Sari, D. W., Setianto, R. H., & Primanti, M. R. (2011). Cara cerdas menguasai Eviews. Jakarta: Salemba Empat.Aminah, S., Erina, N., Khairudin, & Damayanti, T. (2019). Financial performance and market share in Indonesia Islamic banking: Stakeholder theory perspective. International Journal of Scientific and Technology Research, 8(1), 14–18.Aryani, D. N., & Hussainey, K. (2017). The determinants of risk disclosure in the Indonesian non-listed banks. International Journal of Trade and Global Markets, 10(1), 58–66. https://doi.org/10.1504/IJTGM.2017.082376Baidok, W., & Septiarini, D. F. (2016). Pengaruh dewan komisaris, komposisi dewan komisaris independen, dewan pengawas syariah, frekuensi rapat dewan komisaris syariah, dan frekuensi rapat komite audit terhadap pengungkapan indeks Islamic Social Reporting pada bank umum syariah periode 2010-201. Jurnal Ekonomi Syariah Teori dan Terapan, 3(12), 1020. https://doi.org/10.20473/vol3iss201612pp1020-1034Barakat, A., & Hussainey, K. (2013). Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European Banks. International Review of Financial Analysis, 30, 254–273. https://doi.org/10.1016/j.irfa.2013.07.002Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. https://doi.org/10.1177/0149206310388419Doi, C. J., & Harto, P. (2017). Analisis pengaruh karakteristik perusahaan terhadap tingkat pengungkapan risiko pada perusahaan manufaktur. Diponegoro Journal of Accounting, 6(3), 538–549.Elamer, A. A., Ntim, C. G., Abdou, H. A., & Pyke, C. (2020). Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 46. https://doi.org/10.1016/j.gfj.2019.100488Elms, H., & Berman, S. (1997). Stakeholder-agency theory. Proceedings of the International Association for Business and Society, 8(March), 657–668. https://doi.org/10.5840/iabsproc1997863Ginena, K. (2014). Sharī‘ah risk and corporate governance of Islamic banks. Corporate Governance (Bingley), 14(1), 86–103. https://doi.org/10.1108/CG-03-2013-0038Greuning, H. V., & Iqbal, Z. (2011). Analisis risiko perbankan syariah. Jakarta: Salemba Empat.Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863Hadi, N. H., & Fatihin, M. K. (2020). Determinants of sharia banking market share growth in Indonesia. Airlangga International Journal of Islamic Economics and Finance, 1(2), 87. https://doi.org/10.20473/aijief.v1i2.20805Harjoto, M., & Laksmana, I. (2018). The impact of corporate social responsibility on risk taking and firm value. Journal of Business Ethics, 151(2), 353–373. https://doi.org/10.1007/s10551-016-3202-yHelbok, G., & Wagner, C. (2006). Determinants of operational risk reporting in the banking industry. The Journal of Risk, 9(1), 49–74. https://doi.org/10.21314/jor.2006.140Hemrit, W. (2020). Difference between the determinants of operational risk reporting in Islamic and conventional banks: Evidence from Saudi Arabia. Journal of Operational Risk, 15(1), 1–38. https://doi.org/10.21314/JOP.2019.235Ibrahimovic, S., & Franke, U. (2017). A Probabilistic approach to IT risk management in the Basel regulatory framework: A case study. Journal of Financial Regulation and Compliance, 25(2), 176–195. https://doi.org/10.1108/JFRC-06-2016-0050Izhar, H., & Asutay, M. (2010). A theoretical analysis of the operational risk framework in Islamic banks. International Journal of Economics, Management and Accounting, 18(1), 73–113.Jelita, W. R. S., & Shofawati, A. (2019). Manajemen risiko operasional pada PT Bank Pembiayaan Rakyat Syariah (BPRS) Jabal Nur Tebuireng di Surabaya. Falah: Jurnal Ekonomi Syariah, 4(1), 69. https://doi.org/10.22219/jes.v4i1.8733Jensen, M. C., & Meckling, W. H. (1979). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 163–231. http://linkinghub.elsevier.com/retrieve/pii/0304405X7690026XKhoirudin, A. (2013). Corporate governance dan pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Accounting Analysis Journal, 2(2), 227–232. https://doi.org/10.15294/aaj.v2i2.2919Neifar, S., & Jarboui, A. (2018). Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks. Research in International Business and Finance, 46(146), 43–54. https://doi.org/10.1016/j.ribaf.2017.09.006Nova, R. S., & Oktaviana, U. K. (2016). Analisis pengungkapan sukarela bank syariah di Indonesia. El-Muhasaba: Jurnal Akuntansi, 6(1), 94–110. https://doi.org/10.18860/em.v6i1.3894Nugroho, M. R. (2012). Pengaruh profitabilitas, efisiensi, dan total aset terhadap tingkat pengungkapan risiko operasional bank umum syariah di Indonesia. Skripsi tidak diterbitkan. Depok: Universitas Indonesia.Pradnyani, I. G. A. A., & Sisidyani, E. A. (2015). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan komisaris pada pengungkapan tanggung jawab sosial perusahaan. E-Jurnal Akuntansi, 11(2), 384–397.Saufanny, A. D., & Khomsatun, S. (2019). Corporate governance dan pengungkapan manajemen risiko bank syariah di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 5(1), 47–61. https://doi.org/10.35836/jakis.v5i1.13Yuanisa, L. (2019). Pengaruh kepemilikan institusional dan tata kelola perusahaan terhadap pengungkapan risiko operasional perbankan syariah. Skripsi tidak diterbitkan. Yogyakarta: Universitas Islam Indonesia.
THE EFFECT OF SERVICE QUALITY AND SATISFACTION ON LOYALTY IN MEMBERS OF “KSPPS BMT MANDIRI SEJAHTERA JAWA TIMUR” Ferdian Dwi Krismonicha; Ari Prasetyo
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp548-558

Abstract

ABSTRAKPenelitian bertujuan mengetahui kualitas pelayanan dan kepuasan berpengaruh terhadap loyalitas anggota “KSPPS BMT Mandiri Sejahtera Jawa Timur” secara parsial dan simultan dengan data dari hasil kuisioner secara aksidental dengan sampel 100 anggota BMT dan diuji instrumen. Pengujian regresi berganda Y = a + b1.x1 +b2.x2 menghasilkan persamaan regresi berganda Y = 3,793 + 0,316 + 0,477, uji asumi klasik (normalitas multikoliniearitas, heteroskedastistas), dan uji hipotesis berdasar uji T ditemukan hipotesis pertama dan kedua diterima, kualitas pelayanan dan kepuasan masing-masing memengaruhi loyalitas dengan kualitas pelayanan lebih dominan mempengaruhi loyalitas. Hasil simultan hipotesis uji F kedua variabel bersama-sama berpengaruh terhadap loyalitas.Kata Kunci: Kualitas Pelayanan, Kepuasan, Loyalitas, Baitul Maal Tamwil. ABSTRACTThe purpose of the study is to find out whether service quality and satisfaction affect the loyalty of members of "KS PPS BMT Mandiri Sejahtera East Java" partially and simultaneously with data from the accidental questionnaire results, with a sample of 100 BMT members and tested by using some instruments. The multiple regression test of Y = a + b1.x1 +b2.x2 gave the multiple regression equation of Y = 3.793 + 0.316 + 0.477, and classic assumption test (multicollinearity normality, heteroscedasticity), and hypothesis testing based T- test found that the first and second hypotheses are accepted, and service quality and satisfaction each influence loyalty with service quality more dominantly affects loyalty. The simultaneous results of the two variables of F test hypothesis together have an effect on loyalty.Keywords: Service Quality, Satisfaction, Loyalty, Baitul Maal Tamwil REFERENCESAnshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Berry, L. L., Parasuraman, A., & Zeithaml, V. A. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1), 12–40.Fida, B. A., Ahmed, U., Al-Balushi, Y., & Singh, D. (2020). Impact of service quality on customer loyalty and customer satisfaction in Islamic banks in the Sultanate of Oman. SAGE Open, 10(2). https://doi.org/10.1177/2158244020919517Griffin, J. (2002). Customer loyalty. Jakarta: Erlangga.Huda, N., & Heykal, M. (2010). Lembaga keuangan Islam, Jakarta: Kencana.Ilieska, K. (2013). Customer satisfaction index – as a base for strategic marketing management. TEM Journal, 2(4), 327–331.Kotler, P., & Keller, K. L. (2008). Manajemen pemasaran. Jakarta: Penerbit Erlangga.Leninkumar, V. (2017). The relationship between customer satisfaction and customer trust on customer loyalty. International Journal of Academic Research in Business and Social Sciences, 7(4), 450–465. https://doi.org/10.6007/ijarbss/v7-i4/2821Omoregie, O. K., Addae, J. A., Coffie, S., Ampong, G. O. A., & Ofori, K. S. (2019). Factors influencing consumer loyalty: Evidence from the Ghanaian retail banking industry. International Journal of Bank Marketing, 37(3), 798–820. https://doi.org/10.1108/IJBM-04-2018-0099Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1985). A conceptual model of service quality and its implications for future research. Journal of Marketing, 49(4), 41. https://doi.org/10.2307/1251430Sunyoto, D. (2012). Dasar-dasar manajemen pemasaran. Yogyakarta: CAPS.Yap, B. W., Ramayah, T., & Wan Shahidan, W. N. (2012). Satisfaction and trust on customer loyalty: A PLS approach. Business Strategy Series, 13(4), 154–167. https://doi.org/10.1108/17515631211246221Zeithaml, V. A. (2000). Service quality, profitability, and the economic worth of customers: What we know and what we need to learn. Journal of the Academy of Marketing Science, 28(1), 67–85. https://doi.org/10.1177/0092070300281007Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The behavioral consequences of service quality. Journal of Marketing, 60(2), 31–46. https://doi.org/10.2307/1251929
MUSLIM CONSUMERS' INTENTION TO SUBSCRIBE TO VIDEO ON DEMAND SERVICES FOR ISLAMIC CONTENT Muhammad Agung Prayogo; Meri Indri Hapsari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp607-616

Abstract

ABSTRAKEra digitalisasi menjadikan masyarakat mudah untuk melakukan apapun, dimanapun, dan kapanpun termasuk mendapatkan hiburan melalui platform layanan “Video on Demand”. Dalam upaya peningkatan jumlah pengguna berlangganan dalam pasar legal, pelaku penyedia layanan VoD dapat mengoptimalkan peluang pasar yang belum tersentuh yaitu menyediakan konten khusus Muslim berupa tayangan Islami. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi niat konsumen Muslim berlangganan platform VoD guna menikmati tayangan Islami yang tersedia. Kuesioner penelitian disebarkan secara online yang terdiri dari item pengukuran untuk religiusitas (RO), persepsi kualitas konten (PCQ), persepsi kegunaan (PU), persepsi biaya (PC), dan niat berlangganan (ITP). Sebanyak 221 orang mengumpulkan respon dan semuanya sesuai dengan kriteria yang ditentukan. Metode analisis PLS-SEM digunakan untuk menganalisis data yang telah terkumpul. Hasil menunjukkan bahwa RO, PU, PC berpengaruh positif signifikan terhadap Intention to Pay (Subscribe) konsumen Muslim terhadap tayangan Islami yang tersedia di layanan VoD. Sementara itu, PCQ berpengaruh positif tidak signifikan. Penelitian ini diharapkan mampu memberikan gambaran baru mengenai potensi pasar religius di industri media dan hiburan yang masih belum tersentuh. Lebih dari itu, peneliti mengharapkan adanya sinergi dalam penciptaan industri media dan hiburan halal sebagai langkah pengembangan ekosistem halal di Indonesia dan menjadikan Indonesia sebagai pusat Ekonomi Islam di dunia.Kata Kunci: Tayangan Islami, Video on Demand, Religiusitas, Intention to Pay. ABSTRACTThe digitalization era makes people easy to do anything, wherever, whenever including to find entertainment via ”Video on Demand” platforms. In an effort to increase the number of subscribed users in the legal market, vod service providers can optimize the previously untouched market opportunities of providing Muslim special content with Islamic content. The aim of this study is to identify factors affecting Muslim consumers' intent to subscribe to the vod platform to enjoy the available Islamic content. The research questionnaires were spread out online in which there were measuring items to identify religiosity (RO), perceived content quality (PCQ), perceived usefulness (PU), perceived cost (PC), and intention to pay/subscribe (ITP). As many as 221 people have gathered their responses and are all in accordance with the stated criteria. The data collected is analyzed using SEM-PLS. This research finds that religiosity (RO), perceived usefulness (PU), and perceived cost (PC) have a significant positive effect on intention to pay/subscribe (ITP). Meanwhile, perceptions of quality content (PCQ) have a positive effect are insignificant. This research is expected to provide a new picture of the untapped potential of the religious market in the media and entertainment industry. Moreover, the researcher hopes that there will be a synergy in the creation of the halal media and entertainment industry as a step in developing the halal ecosystem in Indonesia and making Indonesia the center of the Islamic economy in the world.Keywords: Islamic content, Video on Demand, Religiosty, Intention to Pay.DAFTAR PUSTAKAAllport, G. W., & Ross, J. M. (1967). Personal religious orientation and prejudice. Journal of Personality  and Social Psychology, 5(4), 432-443.Anto, H. M. B. (2003). Pengantar ekonomi mikro Islami. Yogyakarta: Ekonisia.Bentler, P. M., & Chou, C. P. (1987). Practical issues in structural modeling. Sociological Methods & Research, 16(1), 78–117.Beyah, G., Xu, P., Woo, H., Mohan, K., & Straub, D. (2003). Development of an instrument to study the use of recommendation systems. Proceedings of AMCIS, 269-277.Cheong, H. J., & Park, M. C. (2005). Mobile internet acceptance in Korea. Journal of Internet Research, 15(2), 125-140.Chiang, E., & Assane, D. (2009). Estimating the willingness to pay for digital music. Contemporary Economic Policy, 27(4), 512-522.Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982-1003.Fam, K. S., Waller, D. S., & Erdğoan, B. Z. (2004). The influence of religion on attitudes toward the advertising of controversial products. European Journal of Marketing, 38(5/6), 537-555.Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2011). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433.Henley, W. H., Philhours, M., Ranganathan, S. K., & Bush, A. J. (2009), The effects of symbol product relevance and religiosity on consumer perceptions of christian symbols in advertising. Journal of Current Issues and Research in Advertising, 31(1), 89-103.Hirschman, E. C. (1983). Religious affiliation and consumption processes: An initial paradigm. Research in Marketing, 6(1), 131-170.Husted, B. (2000). The impact of national culture on software piracy. Journal of Business Ethics, 26(3), 197-211.Indrawati. (2014). The use of modified unified theory of acceptance and use of technology to predict the behavioural intention toward website. Applied Mechanics and Materials, 568-570, 1586-1592.Jung, Y., Perez-Mira, B., & Wiley-Patton, S. (2009). Consumer adoption of mobile TV: Examining psychological flow and media content. Computers in Human Behavior, 25(1), 123–129.Kalvenes, J., & Neil K. (2008). The Market for Video on Demand. Networks and       Spatial Economics, 8(1). 43-59.La Barbera, P. A., & Gürhan, Z. (1997). The role of materialism, religiosity, and       demographics in subjective well-being. Psychology and Marketing, 14(1), 71-97.Lee, M. (1999). A study on the determinants of service loyalty. Korean Marketing Research, 14(1), 21-45.Lee, B. C., Yoon, J. O., & Lee, I. (2009). Learners' acceptance of e-learning in South Korea: Theories and results. Computers and Education, 53(4), 1320-1329.Liou, D. K., Hsu, L. C., & Chih, W. H. (2015). Understanding broadband television users' continuance intention to use. Industrial Management and Data Systems, 115(2), 210–234.Madnani, D., Fernandes, S., & Madnani, N. (2020). Analysing the impact of COVID-19 on over-the-top media platforms in India. International Journal of Pervasive Computing and Communications, 16(5), 457-475.Minton, E. A. (2015). In advertising we trust: Religiosity’s influence on marketplace and relational trust. Journal of Advertising, 44(4), 403-414.Muflih, M. (2006). Perilaku konsumen dalam perspektif ilmu ekonomi Islam. Jakarta: Raja Grafindo Persada.Muhamad, N., & Mizerski, D. (2010). The constructs mediating religions’ influence on buyers and consumers. Journal of Islamic Marketing, 1(2), 124-135.Park, S., Kang, S. U., & Zo, H. (2016). Analysis of influencing factors on the IPTV    subscription: Focused on the moderation role of user perceived video quality. Information Technology & People, 29(2), 419-443.Petersen, L. R., & Roy, A. (1985). Religiosity, anxiety, and meaning and purpose: Religion’s consequences for psychological well-being. Review of Religious Research, 27(1), 49-62.Shah Alam, S., Mohd, R., & Hisham, B. (2011). Is religiosity an important determinant on Muslim consumer behaviour in Malaysia?. Journal of Islamic Marketing, 2(1), 83-96.Shin, D. H. (2009). Determinants of customer acceptance of multi-service network: An implication for IP-based technologies. Information & Management, 46(1), 16-22.Taylor, V. A., Halstead, D., & Haynes, P. J. (2010). Consumer responses to Christian religious symbols in advertising. Journal of Advertising, 39(2), 79-92.Tsu W. T., Marthandan, G., Yee, L. C., A., Ooi, K., & Arumugam, S. (2009). What drives Malaysian m‐commerce adoption? An empirical analysis. Industrial Management & Data Systems, 109(3), 370–388.Tuan, N. M. (2012). Effects of service quality and price fairness on student satisfaction. International Journal of Business and Social Science,  3(9), 132-150.Ustaahmetoğlu, E. (2020). The influence of different advertisement messages and levels of religiosity on attitude and purchase intention. International     Journal of Islamic and Middle Eastern Finance and Management, 13(2), 339-356.Weinberger-litman, S. L., Rabin, L. A., & Fogel, J. (2016). Body Dissatisfaction and Disordered Eating among Jewish Women: The Role of Religious Orientation and Spiritual Well-Being (Yael Latze). Springer International Publishing. Retrieved from https://doi.org/10.1007/978-3-319-32742-6Weniger, S. (2010). User adoption of IPTV: A research model. Bled Proceedings. Ljubljana: Slovenia.Zeithaml, V. A. (1988). Consumer perception of price, quality, and value: A meansend model and synthesis of evidence. Journal of Marketing, 52(3), 2-22.
ANALYSIS OF FACTORS THAT AFFECT THE TIMELINESS OF FINANCIAL REPORTING IN MANUFACTURING COMPANIES LISTED IN INDONESIA SHARIA STOCK INDEX (ISSI) Fithrotin Azizah Rahmah; Imron Mawardi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 5 (2021): September-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20215pp582-592

Abstract

ABSTRAKKetepatan waktu publikasi laporan keuangan merupakan faktor penting dalam memengaruhi kegunaan informasi yang dibutuhkan untuk para pengambil keputusan. Studi ini dimaksudkan untuk menganalisa faktor-faktor yang mampu memengaruhi ketepatan waktu pelaporan laporan keuangan tahunan yang terdaftar dalam Index Saham Syariah Indonesia (ISSI) 2015-2019. Pengambilan sampel sebanyak 75 perusahaan mempergunakan teknik purposive sampling dan metode analisis data regresi logistik. Hasil analisis menyimpulkan adanya hubungan positif signifikan antara variabel profitabillitas, leverage serta ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Hubungan yang positif menunjukkan tingginya laba, leverage serta besarnya aset perusahaan mampu mendorong perusahaan agar mempublikasikan laporan keuangan secara tepat waktu. Namun, terdapat pula hasil yang mencerminkan tidak adanya hubungan signifikan antar kepemilikan publik serta umur perusahaan dengan ketepatwaktuan pelaporan keuangan.Kata Kunci: Ketepatan Waktu, ISSI, Pelaporan Keuangan, Analisis Regresi Logistik. ABSTRACTThe timeliness of financial reporting is considered to be an important factor to affects the usefulness of information that is required to a decision maker. This study examines the factors that can affects the timeliness of financial reporting listed in the Indonesia Sharia Stock Index (ISSI) 2015-2019. Sampling was obtained as many as 75 companies using purposive sampling technique and logistic regression data analysis methods. The results showed that there is a significantly positive relationship between the profitability, leverage and company size with the timeliness of financial reporting. This positively proven that the high profit or leverage and the size of the company’s assets can encourage the companies to be timely in reporting the financial reports. However, it is also found that public ownership and company age do not significantly towards the timeliness of financial reporting.Keywords: Timeliness, ISSI, Financial Reporting, Logistic Regression Analysis.DAFTAR PUSTAKAAlDaoud, K. A., Ku-Ismail, K. N. I., & Lode, N. A. (2014). The timeliness of financial reporting among Jordanian companies: Do company and board characteristics and audit opinion matter?. Asian Social Science,10(3),191-201.Alkhatib, K., & Marji, Q. (2012). Audit reports timeliness: Empirical evidence from Jordan. Procedia Social and Behavioral Sciences, 62. 1342-1349.Brigham., & Houston. (2010). Dasar-dasar manajemen keuangan. Jakarta: Salemba Empat.Bursa Efek Indonesia. (2004). Keputusan Direksi PT Bursa Efek Indonesia Nomor KEP-306/BEJ/07/2004 tentang kewajiban penyampaian informasi laporana keuangan tahunan.______. (2004). Keputusan Direksi PT Bursa Efek Indonesia Nomor KEP-307/BEJ/07/2004 Tentang sanksi.Efobi, U., & Okougbo, P. (2014). Timeliness of financial reporting in Nigeria. SA Journal of Accounting Research, 28(1), 65-77.Ghozali, I. (2005). Aplikasi analisis multivariat dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.Ghozali, I. (2013). Aplikasi analisis multivariate dengan program IBM SPSS 21 update PLS regresi. Semarang: Badan Penerbit Universitas Diponegoro.Hashim, F., Hashim, F., Jambari A. R. (2013). Relationship between corporate attributes and timeliness in corporate reporting: Malaysian evidence. Jurnal Teknologi, 64(2), 115-119.Ikatan Akuntansi Indonesia. (2017). PSAK No. 1 tentang laporan keuangan– edisi revisi 2017. Jakarta: PT. Raja GrafindoIyoha, F. O. (2012). Company attributes and the timeliness of financial reporting in Nigeria. Business Intelligence Journal, 5(1), 41-49.Kamalluarifin, W. F. S. W. (2016). The influence of corporate governance and firm characteristics on the timeliness of corporate internet reporting by top 95 companies in Malaysia. Procedia Economics and Finance 35, 156-165.Kasmir. (2013). Analisis laporan keuangan. Jakarta: Rajawali Pers.Kasmir. (2014). Analisis laporan keuangan. Jakarta: PT. Raja Grafindo Persada.Kuswanto, H., & Manaf, S. (2015). Faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan ke publik (Studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2010-2013). Jurnal Ekonomi Manajemen Akuntansi, 22(38).Romney, M. B., & Steinbart, P. J. (2014). Accounting information systems. New York: Prentice Hall.Peraturan Ketua Bapepam Nomor KEP-346/BL/2011 No. X.K.2. Tentang Penyampaian Laporan Keuangan Berkala Emiten Atau Perusahaan Publik.Putra, I. G. A. P., & Pramantha, I. W. (2015). Pengaruh profitabilitas, umur perusahaan, kepemilikan institusional, komisaris independen, dan komite audit pada ketepatwaktuan publikasi laporan keuangan tahunan. E-Jurnal Akuntansi Universitas Udayana, 10(1), 199-213.Rahmawati, E. (2018). Information content and determinants of timeliness financial reporting: Evidence from an emerging market. Academy of Accounting and Financial Studies Journal, 22(4).Rohmat. (2015). Nilai-nilai moral kewirausahaan membangun bangsa berkarakter. Gresik: Gerbang Media.Saleh, R. (2004). Studi empiris ketepatan waktu pelaporan keuangan perusahaan manufaktur di bursa efek Jakarta. Simposium Nasional Akuntansi (SNA) VII Denpasar.Sanjaya, I. M. D. M., & Wirawati, N. G. P. (2016). Analisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di BEI. E-Jurnal Akuntansi, 15(1), 17-26.Sari, L. K., & Ifada, L. (2010). Studi empiris ketepatan waktu pelaporan keuangan perusahaan manufaktur di bursa efek Jakarta. Jurnal Ekonomi dan Bisnis, 11(1).Savitri, E., Andreas, A., Surya, R. A. S. (2019). Influencing Factors: The Timeliness of Financial Reporting Submissions. Business and Management Studies, 5(1).Surat Edaran Otoritas Jasa Keuangan Nomor S-92/D-04/2020 tentang relaksasi atas kewajiban penyampaian laporan keuangan dan RUPSTyler, T. R. (1989). The psychology of procedural justice: A test of the Group Value Model. Journal of Personality and Social Psychology, 57, 830-838.Undang-Undang Republik Indonesia Nomor 8 Tahun 1995 tentang pasar modal.Wulandari, G. H. (2018). Factors that influence the timeliness of publication of financial statements on banking in Indonesia. Technobiz: International Journal of Business, 1(1), 16-18.

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