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Pengaruh Islamic Corporate Governance dan Risk Management Terhadap Sustainability Financial Perbankan Syariah di Indonesia Anggraini, Desti; Sisdianto, Ersi; Selvina, Mia
Journal of Education Religion Humanities and Multidiciplinary Vol 3, No 2 (2025): Desember 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v3i2.7487

Abstract

Perbankan syariah di Indonesia menghadapi tantangan besar dalam menjaga keberlanjutan finansialnya di tengah persaingan industri, fluktuasi ekonomi, dan risiko pembiayaan yang relatif tinggi. Perbankan syariah harus mengukur ICG sesuai dengan prinsip-prinsip Islam untuk bertahan dan tumbuh secara berkelanjutan. Kedua aspek ini sangat penting karena dapat meningkatkan kepercayaan publik, menjaga stabilitas perbankan, dan mendukung pertumbuhan berkelanjutan jangka panjang. Oleh karena itu, penelitian tentang Islamic Coporate Governance (ICG), Risk Management, dan hubungannya dengan Sustainability Financial sangat relevan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan bank komersial syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020–2024. Teknik sampling dilakukan dengan purposive sampling berdasarkan kriteria tertentu, menghasilkan 6 bank komersial Islam yang memenuhi persyaratan penelitian. Variabel Tata Kelola Korporasi Islam (ICG) diukur menggunakan metode self-assessment sesuai dengan pedoman yang ditetapkan oleh Otoritas Jasa Keuangan, variabel Manajemen Risiko diukur menggunakan rasio Non Performing Financing (NPF), sementara Keberlanjutan Keuangan diukur menggunakan rasio Financial Sustainability Ratio (FSR). Hasil penelitian menunjukkan bahwa secara parsial ICG berpengaruh negatif signifikan terhadap sustainability financial. Sementara itu, NPF berpengaruh positif tetapi tidak signifikan terhadap sustainability financial. Secara simultan, ICG dan NPF terbukti berpengaruh signifikan terhadap sustainability financial, ditunjukkan dengan nilai F-statistic sebesar 8,798326 dan probabilitas 0,001142 ( 0,05). Nilai koefisien determinasi (R²) sebesar 0,3499727 mengindikasikan bahwa ICG dan NPF mampu menjelaskan variasi sustainability financial sebesar 34,97%, sedangkan sisanya 65,03% dipengaruhi oleh faktor lain di luar model penelitian.
The Influence of Entrepreneurship on Economic Independence of Students with Internal Locus of Control as a Moderation Variable in an Islamic Business Perspective Latifah, Latifah; Ridwansyah, Ridwansyah; Selvina, Mia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9026

Abstract

This study aims to analyze the effect of entrepreneurship on the economic independence of students at the Raden Intan State Islamic University of Lampung, with Internal Locus of Control as a moderating variable. A quantitative approach was used, employing Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire completed by 96 respondents who were entrepreneurs at the State Islamic University Raden Intan Lampung. Based on the background of this article, the method used in this study was a descriptive method with a quantitative approach. The results showed that entrepreneurship had a positive and significant effect on economic independence. Meanwhile, internal locus of control was not able to moderate the relationship between entrepreneurship and economic independence. These findings indicate that the higher the level of student involvement in entrepreneurial activities, the greater their financial independence. From an Islamic business perspective, entrepreneurship and internal locus of control are noble efforts to achieve economic independence. However, they must be complemented by Tawakkal (trust in God) to ensure sustainability, avoid arrogance, and reject resignation. This study recommends expanding the research object so that it is not limited to certain students, allowing the generalization of results to be tested in a wider area.
The Effect of Foreign Direct Investment, Environmental Quality, and Inflation on Economic Growth from in Asian G20 Countries for the Period 2014–2024: English Raudhah Shalsabillah; Madnasir Madnasir; Mia Selvina
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 11 No. 1 (2026): April 2026
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v11i1.3050

Abstract

This study aimed to analyze the effect of Foreign Direct Investment (FDI), Environmental Performance Index (EPI), and inflation on economic growth in Asian G20 countries, namely China, Indonesia, Saudi Arabia, India, and Japan, during the period 2014–2024 from an Islamic economic perspective. The research used a quantitative approach with secondary data obtained from the World Bank and Yale University. The data were analyzed using panel data regression, including Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM), and Generalized Method of Moments (GMM). The results showed that inflation had a significant and positive effect on economic growth, while FDI and EPI had no significant effect. These findings indicated that maintaining price stability played a more dominant role in stimulating economic growth compared to foreign investment and environmental performance during the research period.
Thin Capitalization, Tax Haven Utilization, and Political Connections: Their Collective Impact on Corporate Tax Aggressiveness Rahmahilah Yuliasari; Dinda Fali Rifan; Mia Selvina
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of thin capitalization, tax haven utilization, and political connections on corporate tax aggressiveness. The research focuses on manufacturing firms within the consumer goods sector listed on the Indonesian Sharia Stock Index (ISSI) from 2019 to 2023. The study employs a quantitative approach using secondary data. A non-probability sampling method, specifically purposive sampling, is applied, resulting in a final sample of 12 companies with a total of 60 firmyear observations. To analyze the data, multiple linear regression is conducted using SPSS software. The findings indicate that thin capitalization and tax haven utilization do not significantly influence tax aggressiveness. However, political connections exhibit a positive and significant relationship with tax aggressiveness, suggesting that politically connected firms are more likely to engage in aggressive tax planning strategies.
PENGARUH GREENWASHING PERCEPTION DAN ENVIRONMENTAL AWARENESS TERHADAP REPURCHASING INTENTION PRODUK COCA-COLA KEMASAN BOTOL DALAM PERSPEKTIF ETIKA BISNIS ISLAM Ratu Tria; Fatih Fuadi; Mia Selvina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6383

Abstract

Kepedulian konsumen terhadap produk ramah lingkungan semakin meningkat, dengan banyak yang bersedia membayar lebih untuk mendukung keberlanjutan. Hal ini mendorong perusahaan untuk meluncurkan kampanye produk yang berfokus pada lingkungan, didukung oleh komunitas seperti Trash Hero dan Zero Waste Indonesia yang aktif dalam edukasi dan aksi nyata. Namun, isu polusi plastik, di mana Indonesia merupakan salah satu penghasil terbesar, menuntut perhatian lebih. Meskipun banyak perusahaan, termasuk Coca-Cola, mengklaim produk mereka ramah lingkungan, praktik greenwashing sering kali merusak kepercayaan konsumen. Penelitian ini bertujuan untuk mengeksplorasi pengaruh greenwashing perception dan environmental awareness terhadap repurchasing intention produk Coca-Cola kemasan botol dalam perspektif etika bisnis Islam. Metode yang digunakan adalah kuantitatif dengan alat analisis SmartPLS 4. Pengambilan sampel dilakukan dengan metode Non Probability Sampling jenis purposive sampling terhadap 100 responden di Kota Bandar Lampung. Data dikumpulkan melalui kuesioner Secara Online dan dianalisis dengan uji validitas, reliabilitas, uji hipotesis, uji t, dan analisis koefisien determinasi. Hasil menunjukkan bahwa greenwashing perception berpengaruh negatif dan signifikan terhadap repurchasing intention, sementara environmental awareness berpengaruh positif dan signifikan terhadap repurchasing intention. Penelitian ini menyarankan agar perusahaan lebih transparan dalam inisiatif keberlanjutan dan konsumen lebih kritis dalam mengevaluasi klaim ramah lingkungan, terutama dalam konteks nilai-nilai Islam yang menekankan tanggung jawab sosial dan lingkungan.
Pengaruh Korupsi, Tingkat Pengangguran Terbuka Dan Bonus Demografi Terhadap Pertumbuhan Ekonomi Di Indonesia Tahun 2004-2023 Gea Anisa Kusuma Ananda; Dimas Pratomo; Mia Selvina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7558

Abstract

Economic growth is the process of increasing the economic welfare of a country within a certain period of time. Therefore, economic growth is important in assessing the success of a country in achieving its economic development. This study aims to analyze the effect of corruption, open unemployment rate and demographic bonus on economic growth in Indonesia in the short and long term. This research uses a quantitative type with a Vector Error Correction Model model. The type of data collected is secondary data sourced from the Transparency International website and the Central Bureau of Statistics. The results of the discussion of this study indicate that in the short term corruption and demographic bonus affect economic growth while the open unemployment rate has no effect on economic growth. In the long run corruption, open unemployment rate and demographic bonus affect economic growth
Analisis Pengaruh Jumlah Penduduk, Indeks Pembangunan Manusia Dan Keterbukaan Perdagangan Terhadap Kinerja Lingkungan Di Negara ASEAN Tahun 2015–2023 Dalam Perspektif Ekonomi Islam Ilham Papahan; Zulaikha Zulaikha; Mia Selvina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.8305

Abstract

Penelitian ini membahas tentang pengaruh jumlah penduduk, Indeks Pembangunan Manusia (IPM), dan keterbukaan perdagangan terhadap kinerja lingkungan di negara-negara ASEAN selama kurun waktu 2015–2023. Dalam beberapa dekade terakhir, kawasan ini menghadapi tantangan lingkungan yang serius akibat pertumbuhan penduduk, peningkatan aktivitas ekonomi, dan perdagangan global yang semakin terbuka. Dengan menggunakan metode regresi data panel, penelitian ini menemukan bahwa jumlah penduduk memiliki pengaruh positif dan signifikan terhadap kinerja lingkungan, sedangkan IPM dan keterbukaan perdagangan menunjukkan pengaruh positif namun tidak signifikan. Secara simultan, ketiga variabel tersebut memiliki pengaruh yang signifikan terhadap kinerja lingkungan. Dalam perspektif Ekonomi Islam, menjaga lingkungan merupakan tanggung jawab manusia sebagai khalifah di muka bumi yang harus dikelola secara bijaksana tanpa merusak keseimbangan alam. Temuan-temuan ini menyoroti pentingnya kebijakan berkelanjutan yang sejalan dengan nilai-nilai Islam untuk mengatasi permasalahan lingkungan dan mencapai pembangunan ekonomi yang harmonis dan berkelanjutan.
Pengaruh Investasi Asing Langsung, Indeks Kualitas Lingkungan, dan Inflasi terhadap Pertumbuhan Ekonomi Negara-Negara G20 Asia Periode 2014-2024 dalam Perspektif Ekonomi Islam Raudhah Shalsabillah; Mia Selvina; Alief Rakhman Setyanto
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 1 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i1.9106

Abstract

This study aimed to analyze the effect of Foreign Direct Investment (FDI), Environmental Performance Index (EPI), and inflation on economic growth in Asian G20 countries, namely China, Indonesia, Saudi Arabia, India, and Japan, during the period 2014–2024 from an Islamic economic perspective. The research used a quantitative approach with secondary data obtained from the World Bank and Yale University. The data were analyzed using panel data regression, including Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM), and Generalized Method of Moments (GMM). The results showed that inflation had a significant and positive effect on economic growth, while FDI and EPI had no significant effect. These findings indicated that maintaining price stability played a more dominant role in stimulating economic growth compared to foreign investment and environmental performance during the research period. From the perspective of Islamic economics, the results highlight the importance of price stability as part of the principles of justice (‘adl) and public interest (maslahah) to achieve sustainable and equitable economic growth.
Analisis PENGARUH KONSUMSI ENERGI, JUMLAH POPULASI, TRADE OPENNESS TERHADAP EMISI KARBON (Co2) DI NEGARA ASEAN DALAM PERSPEKTIF EKONOMI ISLAM (ANALISIS DATA PANEL TAHUN 2015 – 2024): Konsumsi Energi, Jumlah Populasi, Trade Openness dan Emisi Karbon (Co2) Ilham Papahan; Zulaikah; Mia Selvina
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 1 (2025): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i1.116

Abstract

Penelitian ini menganalisis pengaruh konsumsi energi, jumlah populasi, dan keterbukaan perdagangan terhadap emisi karbon (CO₂) di negara-negara ASEAN dalam perspektif ekonomi Islam selama periode 2015 hingga 2024. Menggunakan pendekatan data panel dan model regresi efek tetap, penelitian ini menemukan bahwa konsumsi energi berpengaruh positif tetapi tidak signifikan terhadap emisi karbon, disebabkan oleh transisi menuju energi ramah lingkungan dan efisiensi teknologi. Jumlah populasi menunjukkan pengaruh positif dan signifikan, di mana peningkatan penduduk meningkatkan permintaan energi dan emisi CO₂. Keterbukaan perdagangan juga berkontribusi positif, namun dampaknya tidak signifikan. Temuan ini menyoroti interaksi antara ketiga variabel dalam meningkatkan emisi karbon di ASEAN. Penelitian ini merekomendasikan kebijakan yang lebih kuat untuk mendorong penggunaan energi terbarukan dan teknologi bersih, serta pengelolaan populasi yang berkelanjutan, dengan mengintegrasikan nilai-nilai Islam dalam pengelolaan lingkungan untuk mencapai keseimbangan antara pertumbuhan ekonomi dan keberlanjutan.
The Impact Of Working Captital Management And Ownership Structure On Profitability: The Moderating Role Of Firm Growth Elsa Okta Akila; Supaijo; Mia Selvina
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 2 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i2.357.198-211

Abstract

This study analyzes the effect of working capital management and ownership structure on profitability, and examines company growth as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative causal-associative design was applied, involving 29 companies and 145 observations. The variables were measured using Working Capital Turnover (WCTO), Institutional Ownership (IO), Return on Assets (ROA), and Growth Assets (GA), with data analyzed using the Common Effects Model and Moderated Regression Analysis (MRA) in EViews 12. The results show that working capital management and ownership structure do not significantly affect profitability. Based on agency theory, this reflects management's preference for conservative policies that do not directly increase profits. Company growth also does not moderate the relationship between working capital or ownership structure and profitability. From a signaling theory perspective, company growth fails to act as a positive signal due to higher risk and uncertainty in fast growing companies. This study concludes that company growth does not strengthen the influence of internal factors on profitability in the consumer goods sector during the post-pandemic recovery. In Islamic economics, company growth is not only financial but also reflects whether business activities are beneficial, halal, and fair.