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Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah di Indonesia Santika, Ana
Falah: Jurnal Ekonomi Syariah Vol 4, No 2 (2019): Vol 4, No 2 Agustus 2019
Publisher : Universitas Muhammadiyah Malang

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This research is quantitative using documentation method and library study in data collection. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence ROA. This means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

PENGARUH SYARIAH COMPLAINCE TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA Santika, Ana
JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Vol. 5 No. 2 (2019): Jurnal Syarikah
Publisher : Program Studi Ekonomi Islam FEI UNIDA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jsei.v5i2.1981

This study aims to analyze how big the influence of sharia complaince towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islamic Banks. Research approach with quantitative methods using secondary data. Type the quantitative data in the form of data of financial statements (annual report) each bank of the the year 2013 until 2017. The results of this study seen from the results of the F test, a variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) simultaneously no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), andno significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) no effect and not significant on the variable fraud. Based on the results of the above analysis in the absence of such influence caused, the activities in islamic banking is currently carrying out compliance on sharia principles, because the lower the level of fraud the higher the level of shariah complaince on islamic banking. For the banks still have to improve the level of compliance on the principles of sharia and also do activities to the prevention of fraud.Â

The Role of Islamic Economic Politics in Implementing Globalization ASEAN Economic Community (AEC) Santika, Ana; Akbar, Estelee Elora; Rahmawan, Lutfi Hery
Majapahit Journal of Islamic Finance and Management Vol. 4 No. 2 (2024): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v4i2.328

Islamic economic opportunities in the MEA era, especially in Indonesia. As understood, the MEA is a cooperation and development of ASEAN integration that aims to play an important role in supporting economic integration, building a unique economic identity, and increasing inclusiveness in the Asian region. This study concludes that Indonesia can have the opportunity for sustainable Islamic economic development because, in terms of social justice in Islamic economics, it can encourage a more equitable distribution of income and reduce economic inequality. Second, Indonesian Islamic banking can be a national strength towards a golden Indonesia and help encourage economic inclusiveness among MEA member countries, by providing greater opportunities for all levels of society in Indonesia.

THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA Santika, Ana; Ghofur, Ruslan Abdul
I-Economics Vol 5 No 2 (2019): I-ECONOMICS
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/https://doi.org/10.19109/ieconomics.v5i2.4082

This study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islamic Banks. Research approach with quantitative methods using secondary data. Type the quantitative data in the form of data of financial statements (annual report) each bank of the the year 2013 until 2017. The results of this study seen from the results of the F test, a variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) simultaneously no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) no effect and not significant on the variable fraud. Based on the results of the above analysis in the absence of such influence caused, the activities in Islamic banking are currently carrying out compliance on sharia principles, because the lower the level of fraud the higher the level of shariah compliance on Islamic banking. The banks still have to improve the level of compliance with the principles of sharia and also do activities to the prevention of fraud.

THE ROLE OF AL-URF IN CONTEMPORARY ISLAMIC ECONOMIC LEGAL ISSUES: SUSTAINABLE BUSINESS PRODUCTION DEVELOPMENT Santika, Ana; Ghozali, M. Lathoif
istinbath Vol. 23 No. 2 (2024): December
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v23i2.692

The increasingly advanced development of industry impacts the development of transactions and production processes in an increasingly complex economy. Many transaction activities and production processes require ijtihad to find solutions to problems that may arise. The hope is that these transactions and production processes can run smoothly and follow Islamic law. This study aims to discuss how 'urf becomes a method and source of Islamic law in economic activities using a qualitative research methodology with a library research approach. This study concludes that Al-Urf in contemporary Islamic economic law provides a strong foundation through community customs that do not conflict with the Qur'an and Hadith. In responding to the challenges of the existing modern economy, it needs to be critically appreciated according to the context of its time, place, and situation, then developed according to the challenges of the times by using creative ijtihad in the corridor of sharia.

The Role of Islamic Economic Politics in Implementing Globalization ASEAN Economic Community (AEC) Santika, Ana; Akbar, Estelee Elora; Rahmawan, Lutfi Hery
Majapahit Journal of Islamic Finance and Management Vol. 4 No. 2 (2024): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v4i2.328

Islamic economic opportunities in the MEA era, especially in Indonesia. As understood, the MEA is a cooperation and development of ASEAN integration that aims to play an important role in supporting economic integration, building a unique economic identity, and increasing inclusiveness in the Asian region. This study concludes that Indonesia can have the opportunity for sustainable Islamic economic development because, in terms of social justice in Islamic economics, it can encourage a more equitable distribution of income and reduce economic inequality. Second, Indonesian Islamic banking can be a national strength towards a golden Indonesia and help encourage economic inclusiveness among MEA member countries, by providing greater opportunities for all levels of society in Indonesia.

Sharia Compliance in the Development of Islamic Micro Finance as a Economic Sustainability Santika, Ana
Journal of Islamic Economics and Philanthropy Vol. 7 No. 2 (2024): November
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/jiep.v7i2.12783

As a microfinance institution, BMT Assyafi'iyah Berkah Nasional Lampung sometimes faces limitations in operational and investment capital, which affects their ability to expand services and help more members. Many community members, especially in rural areas, do not understand the concept of sharia finance and the benefits of using BMT services, which hinders member growth. The purpose of this study was to determine how the Implementation of Sharia Compliance affects the sustainability of the Baitul Mal Wa Tamwil (BMT) Assyafi'iyah Berkah Nasional Lampung program in poverty alleviation efforts. This study used a qualitative method using triangulation techniques to test the validity of the data. The results of this study found that Murabahah activities carried out by BMT Assyafi'iyah Berkah Nasional in Lampung have a significant impact on poverty alleviation with the management of trustworthy loan funds. Through the distribution of zakat funds, the community is helped in building their businesses. Zakat funds that are managed well can be used to provide business capital to mustahik and are beneficial. Thus, zakat and murabahah play an important role in supporting BMT to carry out its function as an institution that helps empower the people's economy and improve economic sustainability and community welfare.

Do Environmental Regulations Attract Foreign Direct Investment Inflows in OIC Countries? Santika, Ana; Azzaki, Muhammad Adnan; Arifin, Ah. Ali
Jurnal Ekonomi Pembangunan Vol. 23 No. 1 (2025): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v23i1.23158

This study investigates the controversial impact of environmental regulations and foreign direct investment (FDI) inflows, specifically in 32 Organization of Islamic Cooperation (OIC) countries from 2005 to 2020. Challenging the widely debated "pollution haven" hypothesis—which posits that lax environmental standards attract FDI—we investigate whether stringent environmental policies deter investment inflows in this underexplored region. Our comprehensive panel data analysis reveals a surprising outcome, strict environmental regulations in OIC nations do not deter FDI. in fact, they may even encourage it. These findings defy conventional wisdom and offer crucial insights for policymakers, suggesting that robust environmental frameworks can enhance a country's attractiveness to foreign investors. This research encourages a fundamental reassessment of how we understand the interplay between environmental stewardship and global investment.

Implementasi Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia Nomor: 116/DSN-MUI/IX/2017 Tentang Uang Elektronik (E-Money) Inuddanis; Santika, Ana
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 6 No. 1 (2024): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v6i1.1772

Pada masa era teknologi serta komunikasi yang meningkat pesat, perkembangan sistem keuangan tidak dapat dipisahkan dari transformasi digital. Salah satu aspek yang mendapat perhatian luas adalah penggunaan uang elektronik. Uang elektronik menawarkan kemudahan dalam bertransaksi tanpa harus dengan uang tunai secara fisik. Dalam konteks keuangan syariah, upaya untuk mengadaptasi inovasi ini dengan menggunakan prinsip-prinsip syariah menjadi semakin penting. Maka dari itu, para Dewan Syariah Nasional Majelis Ulama Indonesia (DSN MUI) menerbitkan fatwa yang mengatur perihal implementasi uang elektronik syariah atau e-money. Penelitian ini akan memulai dengan pencarian literatur terkait dari berbagai sumber misalnya buku, artikel jurnal, makalah konferensi, serta sumber-sumber elektronik yang sahih dan terpercaya. Setelah mengumpulkan literatur yang relevan, penelitian akan melibatkan analisis kritis dari berbagai perspektif dan pendekatan dalam konsep Fatwa DSN-MUI NO: 116/DSN-MUI/IX/20I7 tentang Uang Elektronik Syariah. fatwa ini memberikan pandangan terhadap perkembangan uang elektronik sebagai alat pembayaran yang diakui. Dengan pengakuan keabsahan pada e-money, fatwa ini mencerminkan kesadaran terhadap dinamika keuangan modern serta kemampuan e-money sebagai alat untuk transaksi yang sah secara syariah. Hal ini memberikan legitimasi kepada lembaga keuangan dan masyarakat umum untuk mengadopsi dan menggunakan uang elektronik sebagai sarana pembayaran. Evaluasi terhadap fatwa ini, seperti yang dilakukan oleh Lembaga DSN-MUI, memberikan gambaran tentang keberlanjutan dan relevansi fatwa tersebut dalam mengakomodasi perubahan dan perkembangan dalam sistem pembayaran

THE VALUE OF CORPORATE SOCIAL RESPONSIBILITY SHARIAH BANKING PROGRAMME IN THE CONTEXT OF ISLAMIC ECONOMIC PHILOSOPHY Santika, Ana; Chakrabarty, Amit Kumar
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol 9 No 1 (2026): Januari
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i1.8689

AbstractThe implementation of the value of benefit in Corporate Social Responsibility (CSR) by BSI, by looking at it through the lens of Islamic economic philosophy. The concept of benefit value was raised as the basis for BSI in designing their CSR policies and practices. In the context of Islamic economic philosophy, this study examines how the values of benefit, embodied in maqashid al-Shariah, are reflected in the CSR practices of Islamic banking. This study uses descriptive analysis methods and literature to evaluate BSI practices and identify the extent to which the implementation of benefit values is reflected in the policies and activities of CSR practices. The results in this study are: a) Welfare is an important part of CSR in Indonesian sharia banking, which includes criteria for sharia compliance, justice, and public welfare. b) Indonesian Islamic banks have a social responsibility to achieve public welfare, which is in line with the principles of Islamic economics. c) The implementation of CSR in BSI also involves the perspective of Shariah Enterprise Theory, which emphasizes the importance of benefit in business decision making. d) BSI's CSR encourages the domestic economy through the development of MSME Centers in various regions in Indonesia, Aceh, Yogyakarta, and Surabaya as a means to achieve the goals of community benefit and not just an effort to obtain profits. The research findings indicate that BSI, in an effort to integrate the principles of Islamic economics, allocates their resources to support the welfare of society and carry out their social responsibilities taking into account the moral and ethical aspects of business.

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