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All Journal Journal of Shariah Economics
Khairiyani .
UIN Sulthan Thaha Saifuddin Jambi
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Islamic Social Reporting, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di ISSI Periode 2022-2025 Zola Frandika; Elyanti Rosmanidar; Khairiyani .
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1355

Abstract

This study aims to analyze the influence of Islamic Social Reporting (ISR), institutional ownership, and company size on firm value in food and beverage subsector companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and company sustainability reports. The research sample was determined using a purposive sampling technique and obtained 17 companies with a total of 68 observations during the study period. Data analysis was performed using panel data regression with the help of EViews 12 software. The results show that Islamic Social Reporting has a significant negative effect on firm value. Institutional ownership also has a significant negative effect on firm value, while firm size has no significant effect on firm value. Simultaneously, Islamic Social Reporting, institutional ownership, and firm size have a significant effect on firm value. The results show that firm value is not only influenced by financial factors, but also related to aspects of sharia-based social responsibility disclosure and corporate governance mechanisms. These findings imply that companies need to improve the quality of Islamic Social Reporting disclosures, strengthen the effectiveness of institutional oversight mechanisms, and optimize asset management to increase investor confidence and create sustainable corporate value..
Implementasi Prinsip Bagi Hasil Musyarakah Berdasarkan PSAK 406 pada PT. Bank Muamalat Indonesia,Tbk. di Kota Jambi Muhammad Khailil; Elyanti Rosmanidar; Khairiyani .
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1356

Abstract

This study aims to analyze the implementation of the Musyarakah profit-sharing principle based on PSAK 406 at PT Bank Muamalat Indonesia Tbk., Jambi Branch, as well as to identify the challenges encountered in its implementation. The study employed a qualitative approach using a case study method. Data were collected through observations, semi-structured interviews, and documentation, while data analysis followed the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that the implementation of Musyarakah financing generally complies with the provisions of PSAK 406 regarding the recognition, measurement, presentation, and disclosure of Musyarakah transactions. The bank applies both revenue sharing and profit sharing methods depending on the characteristics and financial reporting capabilities of the customers. Furthermore, the determination of the profit-sharing ratio (nisbah) is conducted through mutual agreement between the bank and customers in accordance with Islamic principles of fairness and partnership. However, several challenges remain, including limited transparency in customers' financial reports, the misuse of financing funds, inadequate collateral value, and low public understanding of Musyarakah financing. These issues affect the effectiveness of risk management and the optimal implementation of profit-sharing financing. The study concludes that the implementation of the Musyarakah profit-sharing principle at PT Bank Muamalat Indonesia Tbk., Jambi Branch is generally in accordance with PSAK 406, although continuous improvements in governance, internal control, customer financial literacy, and monitoring systems are necessary to enhance the effectiveness and sustainability of Musyarakah financing
Analisis Implementasi Akuntansi Zakat, Infak dan Sedekah Berdasarkan PSAK No 109 Pada Lembaga Amil Zakat OPSEZI Jambi Putri Anelisa; Khairiyani .; Puteri Anggi Lubis
JOURNAL OF SHARIA ECONOMICS Vol 6 No 1 (2024): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v6i1.1421

Abstract

This study aims to analyze the implementation of accounting for zakat, infaq, and sadaqah (ZIS) based on PSAK No. 109 at the OPSEZI Zakat Institution in Jambi and to identify the challenges encountered in its implementation. This study employs a descriptive qualitative approach conducted at LAZ OPSEZI Jambi. Data were collected through interviews, observations, and documentation involving informants directly engaged in the institution’s financial management and reporting. Data analysis was conducted through data reduction, data presentation, and conclusion drawing and verification. The findings indicate that LAZ OPSEZI Jambi has generally implemented PSAK No. 109 in the recognition, measurement, presentation, and disclosure of ZIS funds. Funds are recognized when received and distributed, while non-cash assets are measured using relevant valuation principles. The institution has also prepared most of the required financial statement components and disclosed information concerning the receipt and distribution of ZIS funds. However, implementation is not yet fully optimal because the statement of changes in managed assets was not presented for 2024. Other challenges include limited human resource competencies, accounting systems that require further improvement, and the need to strengthen understanding of applicable accounting standards. The study concludes that the implementation of PSAK No. 109 at LAZ OPSEZI Jambi has generally been carried out, but improvements are still required in human resource capacity, accounting information systems, financial statement completeness, transparency, and accountability in ZIS fund management.
Co-Authors Elyanti Rosmanidar Muhammad Khailil Puteri Anggi Lubis Putri Anelisa Zola Frandika