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Analisis Perbandingan Tingkat Pengungkapan CSR BUS Indonesia Berdasarkan Indeks ISR dan SET: Analisis Perbandingan Tingkat Pengungkapan CSR BUS Indonesia Berdasarkan Indeks ISR dan SET Atiqah, Nur; Verdianti, Verdianti; Ramadhanti, Ade Ira
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.2102

Abstract

This study determine disclosure level of Corporate Social Responsibility among Islamic Commercial Banks in Indonesia based on Islamic Social Reporting Index and Sharia Enterprise Theory approaches, and comparison disclosure level of Corporate Social Responsibility among Islamic Commercial Banks in Indonesia. In this study, CSR disclosure based on the Islamic Social Responsibility Index uses 80 sub-themes with 6 themes, such as theme of funding and investment, theme of products and services, theme of labor, theme of society and theme of organizational governance while Sharia Enterprise Theory uses 21 sub-themes with 5 themes, such as accountability to Allah SWT, accountability to customers, accountability to employees, accountability to community, and accountability to nature. The sample in this study amounted to 14 Islamic commercial banks in Indonesia in 2017 and 2018 reporting periods. Data was analyzed using content analysis and independent t-test. Results of this study indicate that (1) the level of Corporate Social Responsibility disclosure among Islamic Commercial Banks in Indonesia based on the Islamic Social Reporting Index has an average 72.5% (informative), and the level of Corporate Social Responsibility disclosure among Islamic Commercial Banks in Indonesia based on Sharia Enterprise Theory has an average 70% (informative). (2) The level of disclosure of Corporate Social Responsibility of Islamic Commercial Banks in Indonesia based on the Islamic Social Reporting Index and Sharia Enterprise Theory shows no significant difference at 5% significance level.
Analisis Pemahaman Mahasiswa Muslim Tentang Riba mubaraq, abd; Rusandry, Rusandry; Atiqah, Nur
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.11389

Abstract

This study aims to analyze the understanding of Muslim students about riba. The research uses descriptive qualitative research methods carried out through descriptive descriptions of words, or sentences, which are arranged carefully and systematically from collecting data to interpreting and going down to the field and interviewing respondents directly, the research used is the frequency distribution method (percentage). The sample in this study used 50 samples who were interviewed using descriptive methods and frequency distribution methods. The results showed that: the understanding of Muslim students on the definition of riba students still do not understand due to the lack of in-depth discussion and the ability of students' understanding of the definition of riba itself, regarding the difference between riba fadhl and riba nasi'ah found that students already understand the difference between riba fadhl and riba nasi'ah besides the understanding of Muslim students on six ribawi goods found the results students do not understand, and student understanding of usury jahiliyah found that Muslim students already understand.
ZIS Management and Accountability in the Era of Digitalization in West Kalimantan LAZ Verdianti, Verdianti; Kalbarini, Rahmah Yulisa; Atiqah, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4466

Abstract

The condition of society in the digital era which is inseparable from online-based technology and social media is an opportunity for zakat amil institutions to optimize zakat and in efforts to facilitate zakat fund raising. Currently, technological advances have a positive impact on the development of zakat funds and credibility if zakat amil institutions can utilize them appropriately and consistently. Therefore, this study aims to determine zakat management and LAZ accountability in the West Kalimantan region through the use of digital-based technology. This research method uses qualitative research with content analysis. The results show that innovations in collecting zakat through digital channels have not been fully able to optimize the potential for collecting zakat funds in West Kalimantan, and most LAZs have not maximized the use of the internet and websites in providing financial information and financial reports to the public/ muzakki.
RELIGIUSITAS, FEAR OF MISSING OUT (FOMO), DAN KEARIFAN LOKAL SEBAGAI FAKTOR DALAM KEPUTUSAN INVESTASI PROPERTI GENERASI MILENIAL MUSLIM DI WILAYAH KALIMANTAN BARAT Kalbarini, Rahmah Yulisa; Atiqah, Nur; Royhan, Muhammad; Fauzan, Muhammad Thoriq
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/km0jkw72

Abstract

Keputusan investasi properti pada generasi milenial Muslim di wilayah Kalimantan Barat dipengaruhi oleh berbagai faktor, termasuk religiusitas, fear of missing out (FOMO), dan kearifan lokal. Studi ini bertujuan untuk menganalisis bagaimana ketiga faktor tersebut mempengaruhi keputusan investasi properti di kalangan generasi milenial Muslim. Religiusitas dapat berperan dalam membentuk preferensi terhadap investasi berdasarkan prinsip syariah, sementara FOMO dapat memotivasi individu untuk berinvestasi karena dorongan sosial dan tren pasar. Kearifan lokal juga dapat menjadi faktor kunci dalam menentukan lokasi dan jenis properti yang dipilih. Penelitian ini menerapkan pendekatan kuantitatif. Data primer didapatkan dengan cara penyebaran angket kepada milenial muslim di Kalimantan Barat. Data primer yang didapat kemudian di olah menggunakan SEM PLS.  Hasil penelitian yang didapat Adalah adanya pengaruh positif signifikan antara Religiusitas terhadap Keputusan investasi properti. Namun tidak terdapat pengaruh antara FOMO dan Kearifan Lokal terhadap Keputusan investasi property. Hal ini dikarenakan terdapat factor lain yang mempengaruhi seperti aspek rasionalitas, fungsional dan analisis fundamental dalam Keputusan investasi property dikalangan milenial muslim di Kalimantan Barat.