Articles
<![CDATA[Financial Value, Strategic Value And Macroeconomic Value Bank Shariah Di Indonesia ]]>
<![CDATA[Wijayati, Fitri Laela]]>;
<![CDATA[Melinda, Dita]]>
<![CDATA[ BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus ]]>
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DOI: 10.21043/bisnis.v5i1.2949
<![CDATA[The purpose of this study is to indentified drivers that have relationship with performance value in Indonesian Sharia Bank as an alternative to measure syariah bank performace. This study try to gived an alternative measurement sharia bank’s performance based on internal aspect and eksternal aspect which are may haved been relationship in sharia bank performance. The sample of this study is Indonesian sharia bank which used panel data in periode 2010-2015. This study found there is relationship between financial,strategic value and macroeconomy have relationship to sharia bank performance and only zakat Performance ratio and Sohibul Maal Welfare Ratio have significant relationship with sharia bank performance]]>
<![CDATA[DAMPAK UKURAN KORPORASI TERHADAP AUDIT FEE: KOMPARASI DI INDONESIA DAN MALAYSIA ]]>
<![CDATA[Pramesti, Wahyu]]>;
<![CDATA[Mahartantia, Nur Hidayah Ganda]]>;
<![CDATA[Wijayati, Fitri Laela]]>
<![CDATA[ BISNIS Vol 6, No 1 (2018): Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus ]]>
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DOI: 10.21043/bisnis.v6i1.3854
<![CDATA[The aims of this study is to analyse the equalty of coeficient regression of corporation size on audit fee in Indonesia and Malaysia. Sample used in this study is companies who listed in BEI and Bursa Malaysia during 2013 – 2016. Using Chow Test to testing the equality of coeficient regression of corporate size on audit fee between Indonesia and Malaysia.Comparing the equality of coeficient regression of corporate size on audit fee in Indonesia and Malaysia. The result of this study show that corporation size has impact on audit fee in Indonesia and Malaysia.]]>
<![CDATA[LARGE DETERMINANT OF GREENHOUSE GAS EMISSIONS DISCLOSURE IN INDONESIA ]]>
<![CDATA[Suryani, Rohmah]]>;
<![CDATA[Wijayati, Fitri Laela]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v4i2.8545
<![CDATA[The purpose of this study is to examine the influence of corporate governance and financial performance toward the greenhouse gases disclosure. Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2014-2017. This study used secondary data from sustainability report dan company?s annual report. The sampling technique used purposive sampling. Sample of this study consist by 13 companies in four year to 52 companies. Data was analyzed by multiple linier regression. As for data processing using SPSS. The result of this study showed that environmental management system, environmental committee, leverage, and board independence has no effect to greenhouse gases disclosure. While profitability, capital expenditure, company size, and financial slack has effect positive and significant to greenhouse gases disclosure. Keywords: greenhouse gases disclosure, environmental management system, environmental committee, capital expenditure, financial slack.]]>
<![CDATA[The Islamicity of Sharia Rural Banks in Indonesia ]]>
<![CDATA[Pertiwi, Imanda Firmantyas Putri]]>;
<![CDATA[Puspitosari, Indriyana]]>;
<![CDATA[Wijayati, Fitri Laela]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v10i2.124-138
<![CDATA[AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskanâ€. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. ]]>
<![CDATA[Financial Value, Strategic Value And Macroeconomic Value Bank Shariah Di Indonesia ]]>
<![CDATA[Fitri Laela Wijayati]]>;
<![CDATA[Dita Melinda]]>
<![CDATA[ BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.21043/bisnis.v5i1.2949
<![CDATA[The purpose of this study is to indentified drivers that have relationship with performance value in Indonesian Sharia Bank as an alternative to measure syariah bank performace. This study try to gived an alternative measurement sharia bank’s performance based on internal aspect and eksternal aspect which are may haved been relationship in sharia bank performance. The sample of this study is Indonesian sharia bank which used panel data in periode 2010-2015. This study found there is relationship between financial,strategic value and macroeconomy have relationship to sharia bank performance and only zakat Performance ratio and Sohibul Maal Welfare Ratio have significant relationship with sharia bank performance]]>
<![CDATA[DAMPAK UKURAN KORPORASI TERHADAP AUDIT FEE: KOMPARASI DI INDONESIA DAN MALAYSIA ]]>
<![CDATA[Wahyu Pramesti]]>;
<![CDATA[Nur Hidayah Ganda Mahartantia]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ BISNIS Vol 6, No 1 (2018): Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.21043/bisnis.v6i1.3854
<![CDATA[The aims of this study is to analyse the equalty of coeficient regression of corporation size on audit fee in Indonesia and Malaysia. Sample used in this study is companies who listed in BEI and Bursa Malaysia during 2013 – 2016. Using Chow Test to testing the equality of coeficient regression of corporate size on audit fee between Indonesia and Malaysia.Comparing the equality of coeficient regression of corporate size on audit fee in Indonesia and Malaysia. The result of this study show that corporation size has impact on audit fee in Indonesia and Malaysia.]]>
<![CDATA[LARGE DETERMINANT OF GREENHOUSE GAS EMISSIONS DISCLOSURE IN INDONESIA ]]>
<![CDATA[Rohmah Suryani]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.23917/reaksi.v4i2.8545
<![CDATA[The purpose of this study is to examine the influence of corporate governance and financial performance toward the greenhouse gases disclosure. Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2014-2017. This study used secondary data from sustainability report dan company’s annual report. The sampling technique used purposive sampling. Sample of this study consist by 13 companies in four year to 52 companies. Data was analyzed by multiple linier regression. As for data processing using SPSS. The result of this study showed that environmental management system, environmental committee, leverage, and board independence has no effect to greenhouse gases disclosure. While profitability, capital expenditure, company size, and financial slack has effect positive and significant to greenhouse gases disclosure. Keywords: greenhouse gases disclosure, environmental management system, environmental committee, capital expenditure, financial slack.]]>
<![CDATA[Conceptualization Good Amil Governance In Zakat Institution ]]>
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Journal of Business and Management Review Vol. 2 No. 2 (2021): (Issue-February) ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/jbmr22.1032021
<![CDATA[This study aims to analyze the implementation of good amil governance in the largest zakat organization in Indonesia to provide an overview of the extent of the implementation of good amil governance. OPZ performance is not only measured by the effectiveness of zakat distribution but also seen from professionalism in organizational management which is reflected in the creation of good organizational governance Professional management is an effort to create new public management and increase public trust in OPZ. Public trust in OPZ is very important because it relates to trust in the management and distribution of zakat in a professional manner which in turn can increase the potential for zakat acceptance so that it can be used to improve social welfare. This research is a qualitative study by analyzing the contents of the financial statements and websites of zakat organizations. The implementation of Good Governance (GG) is an important issue in order to improve the performance of OPZ which can be seen from the aspects of management, public services and public trust (muzakki) in the organization The implementation of GG in public organizations is inseparable from the principles of transparency, accountability, responsibility, independence, and openness / honesty which are in line with the norms and ethics principles in Islamic Sharia. The results show that most zakat organizations have implemented good amil governance, but there are some components that have not been disclosed in the financial statements or websites.]]>
<![CDATA[The Islamicity of Sharia Rural Banks in Indonesia ]]>
<![CDATA[Imanda Firmantyas Putri Pertiwi]]>;
<![CDATA[Indriyana Puspitosari]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.18326/muqtasid.v10i2.124-138
<![CDATA[AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskan”. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. ]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance, Profitabilitas, Intellectual Capital, dan Corporate Risk Disclosure Terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2014-2016) ]]>
<![CDATA[Ulil Albab]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This study aims to determine the effect of economic value added,intellectual capital, and corporate governance on firm value. The object studied in this research is manufacturing companies listed in Indonesia Sharia Stock Index for the period 2014-2016. The sample was chosen by using purposive sampling technique and obtained by 30 companies. This study uses secondary data obtained from annual reports of sample companies obtained through the Indonesia Stock Exchange website (www.idx.co.id). The results show that economic value added negative effect on the firm value, intellectual capital positive effect on the firm value, have an effect on firm value while managerial ownership, board of commissioners, and audit committee have no effect on firm valuerelationship with CEI and ISR. CEI and ISR has relationship with sharia bank performance]]>
