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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Bantenese Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Terapan Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance Jurnal Maps (Manajemen Perbankan Syariah)
Kristianingsih, Kristianingsih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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MAQASHID SHARIA INDEX AS A TOOL TO EVALUATE THE SOCIAL PERFORMANCE OF COMPANIES LISTED IN JAKARTA ISLAMIC INDEX Fauziah, Ulfah Nurul; Kristianingsih, Kristianingsih
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.473

Abstract

This study aims to develop a new approach to evaluate social performance by adding several variables, that an aspect of the achievement of sharia objectives (Maqasid al-Shariah) and to know how company social performance using the developed approach. Social performance in concept of Islam has a difference when compared with social performance in general because it embracing the taqwa in every aspect, where the company assumes their role as servants and khalifah of Allah Based on this difference of meaning is required assessment or evaluation of the performance of Islamic institutions Different from the performance evaluation in general to realize the aspirations of Islamic moral economy. This research method uses descriptive quantitative. Quantitative is used to calculate each ratio and this descriptive research to explain Maqasid Shariah index developed. This study uses the purpose of Maqasid Shariah as research variable. The objectives of the Maqasid Shariah are safeguarding of value of human life, safeguarding of human self, safeguarding of value of social and safeguarding of value of the physical environment. Calculation method using Simple Additive Weighted and Structural Equation Modelling. The results of this study are the index to evaluate the company social performance based on Maqasid Shariah value and based on the measurement using Maqasid Shariah index, company social performance in this study below average value. In this research PT. Timah occupies the best social performance of all companies studied followed by PT. Jasa Marga in the lowest
Pengujian teori daur hidup perusahaan pada kebijakan dividen Setiawan, Setiawan; Kristianingsih, Kristianingsih; Pratiwi, Leni Nur
INOVASI Vol 17, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.011 KB) | DOI: 10.29264/jinv.v17i4.10052

Abstract

Kebijakan dividen pada sebuah perusahaan masih menjadi topik yang menarik untuk didiskusikan karena hingga saat ini belum ada kesepakatan mengenai faktor apa yang melatarbelakanginya. Seperti dengan apa yang terjadi pada perusahaan sektor manufaktur di Bursa Efek Indonesia, bahwa sebagian ada yang membayarkan dividen, namun sebagian lain ada yang tidak membayarkan dividen. Dengan demikian penelitian ini berusaha untuk mendalami faktor-faktor penentu mengapa perusahaan tersebut membayar atau tidak membayar dividen. Hipotesis awal penelitian ini menggunakan sudut padang teori daur hidup perusahaan untuk membuktikan mengapa perusahaan memilih kebijakan dividen. Untuk mencapai tujuan penelitian, maka digunakan metode pendekatan asosiatif yang meneliti pengaruh variabel bebas berupa daur hidup perusahaan terhadap variabel terikat berupa kebijakan dividen. Analisis data yang digunakan yaitu SEM-PLS dengan bantuan alat WarpPLS. Hasil penelitian mengungkapkan bahwa kebijakan dividen pada perusahaan manufaktur yang terdaftar di BEI dipengaruhi oleh faktor-faktor daur hidup perusahaan berupa RE/TE, profitabilitas, umur perusahaan, ukuran perusahaan, dan kesempatan tumbuh. Temuan ini mampu menjawab bahwa kebijakan dividen di Indonesia cenderung menganut pada teori daur hidup perusahaan.
Sharia Cooperative Readiness for Adopting the Industry 4.0: Evidence of Sharia Cooperatives in Bandung Karnawati, Hennidah; Purwihartuti, Koernia; Kristianingsih, Kristianingsih; Setyowati, Tri
Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.6176

Abstract

The phenomenon is a challenge to examine more deeply about how ready cooperatives in Indonesia, including Sharia cooperatives, face Industry 4.0, which is rolling rapidly following technological developments. The objectives of this research are knowing the existing conditions of internal and external factors of Islamic cooperatives in Bandung, for implementing industry 4.0 and .The method used in this research is descriptive. This research was conducted with a cross sectional one shoot. The sampling technique used is total sampling. Qualitative data collection techniques through deep online interviews to a sharia cooperative management in Bandung. Quantitative data were collected using a questionnaire method of about 7 of sharia cooperative in Bandung. The result of this research is the analysis of the internal environmental scan obtained the strength of the Islamic cooperative in the form of key points for success, efficient sources and use of funds, employee competence, reward system, cooperative social responsibility. Meanwhile, the weakness is in the form of insufficient funds. The results of external environmental scanning analysis are in the form of service innovation, collaboration with system developers, collaboration with creditors, automation, vendor / supplier support, method support. The strategies that can be selected are in the form of market development, market penetration, product development, forward integration, backward integration, horizontal integration, related diversification.
Analisis Efisiensi Takaful di Indonesia Selama Pandemi Covid-19 Dengan Menggunakan Metode Data Envelopment Analysis Rahayu, Murtya Sri; Ruhadi, Ruhadi; Kristianingsih, Kristianingsih; Mauluddi, Hasbi Assidiki
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5018

Abstract

One of the performance parameters that underlies all the performance of an organization or company is efficiency. This study aims to measure and determine the efficiency level of takaful in Indonesia during the Covid-19 pandemic by using the Data Envelopment Analysis (DEA) method. The DEA approach used in this study is an intermediation approach where the inputs used are total assets, operating expenses, and claim payments. While the output used is tabarru funds and investment income. This study uses 47 samples of takaful registered with OJK in 2020 and 2021. The results shows that on average takaful in Indonesia have not reached an efficient level. The inefficiency of this takaful is influenced by the use of inputs (total assets, operating expenses, and payment of claims) that are not maximized to produce optimal output.
Analisis Determinan Indeks Harga Saham Kelompok Jakarta Islamic Index pada Masa Sebelum dan Saat Pandemi Covid-19 Rahmatulloh, Cikal Muzammil; Kristianingsih, Kristianingsih; Pakpahan, Rosma; Mayasari, Ine
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5606

Abstract

The large value of the stock price is thought to be caused by the company's internal factors, namely EPS, PER, and PBV on the Share Price Index in the JII Group Before and During the COVID-19 Pandemic. The research data comes from the company's financial reports that are consistent and registered with the JII group for 2018-2021 using purposive sampling. Data analysis is descriptive quantitative using the panel data regression method, classic assumption test, t test and F test using the Eviews Version 12 tool. From the research that has been conducted, the results obtained are that EPS has a positive effect before COVID-19 (2018-2019) and had a negative effect during COVID-19 (2020-2021), PER had no effect before and during COVID-19 (2018-2021), and PBV had no effect before COVID-19 (2018-2019) and had an effect during COVID -19 (2020-2021). And simultaneously, EPS, PER and PBV affect the Stock Price Index.
Rancang Bangun Standar Operasional Prosedur (SOP) Aplikasi Layanan Syariah Berbasis Web Pada Koperasi Warga Polban Di Bandung Purwihartuti, Koernia; Karnawati, Hennidah; Syakrani, Nurjannah; Kristianingsih, Kristianingsih; Angestiwi, Tiafahmi; Firmansyah, Yayan; Wisnuadhi, Bambang; Mauludi , Hasbi Assidiki
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): Bantenese: Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ps2pm.v6i2.9381

Abstract

Currently Koperasi Warga POLBAN (kwp) has carried out increased preparation activities for the transition from conventional USP to Sharia. This community service activity is a continuation of community service 2023. The reviewer's suggestion for community service 2024 is that there is continuity in creating web-based Sharia service applications. Making Sharia service applications must follow the Sharia service SOP, while KWP does not yet have a Sharia service SOP. The purpose of this community service is to produce the design and creation of Sharia service applications using digital web applications in accordance with the Syariah-based Service Operational Procedure Standard (SOP). The design of the SOP digital application is aligned with the aspects contained in the AD and annual members meeting which are applied to the KWP. The method used is an appropriate technology program in collaboration with KWP. In this program, KWP provides the data needed for preparing SOPs. In order to collect the necessary data, observations and interviews were carried out to observe the routine activities of service units in KWP, interviews with administrators and managers regarding the real conditions faced, surveys with KWP members to find out members' opinions regarding the content of Sharia service SOPs before they were input into the digital application. The result is a digital application web for sharia services based on SOPs that have been tested on representatives of members, administrators, supervisors and KWP managers. The trial showed that the sharia service web can be operated well and easily according to their expectations.
Peran Dewan Pengawas Syariah dalam Meningkatkan Tanggung Jawab Sosial Islam : Apakah Ukuran Bank Memiliki Efek Moderasi? Mauluddi, Hasbi Assidiki; Kristianingsih, Kristianingsih; Setiawan, Setiawan
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 8 No. 1 (2024)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v8i1.1162

Abstract

The growth of Islamic banking has increased interest in the practice of Islamic Social Responsibility (ISR) within these financial institutions. The Sharia Supervisory Board (DPS) plays a crucial role in ensuring compliance with Sharia principles and supporting the implementation of ISR. However, how the characteristics of the DPS and the size of the bank moderate this influence is not fully understood. This research aims to investigate the influence of the characteristics of the Sharia Supervisory Board, such as size, age, and meeting frequency, on Islamic Social Responsibility in Islamic banks, and to understand how the size of the bank moderates this influence. This study uses a quantitative method with an associative approach. Secondary data from financial reports and sustainability reports of Islamic banks over the period of 2015-2022 were analyzed using panel data regression with the Random Effect Model. Sample selection was conducted using purposive sampling method with specific criteria to ensure data consistency. The results show that the size of the Sharia Supervisory Board (DPS_SIZE) negatively influences ISR, while the age of the Sharia Supervisory Board (DPS_AGE) positively influences ISR. However, when moderated by the size of the bank (SIZE), the influence of DPS size becomes positive in larger banks, while the age of the DPS has a negative impact. The frequency of DPS meetings (DPS_MEET) generally has a negative effect on ISR, but in larger banks, higher meeting frequency provides more intensive and responsive oversight, thus positively impacting ISR performance. This study highlights the importance of considering the characteristics of the DPS and the size of the bank in optimizing the implementation of ISR in Islamic banks.
Analysis of Financial Performance (Leverage, Company Size, and Profitability) in Sharia Insurance Companies Listed on the OJK for the 2020–2022 Period Aini, Risma Nurul; Kristianingsih, Kristianingsih
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6755

Abstract

This study aims to analyze the financial performance of Islamic insurance companies in Indonesia based on leverage, company size, and profitability for the 2020–2022 period. Amidst the economic instability caused by the COVID-19 pandemic, fluctuations in profitability were observed, particularly in Return on Assets (ROA). Using the Vector Autoregressive (VAR) method, this quantitative study evaluated data from 37 Islamic insurance companies registered with the Financial Services Authority (OJK). Results revealed a short-run relationship among variables with no cointegration in the long term. Leverage and firm size significantly influence profitability, with shocks and dynamic interactions mapped through impulse response and variance decomposition analysis.
Analysis of the Influence of Company Age, Asset Growth and Profitability on the Capital Structure of Sharia Life Insurance Companies Registered at the Financial Services Authority (OJK) for the 2019-2023 Period Syakirah, Salma; Kristianingsih, Kristianingsih
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6762

Abstract

Sharia life insurance companies experience capital structure imbalances that can lead to unhealthy financial conditions and increase financial risks. This study aims to determine the effect of Company Age, Asset Growth, and Profitability on Capital Structure based on pecking order theory in Islamic life insurance companies for the 2019–2023 period. The method used is quantitative descriptive with panel data regression analysis techniques. The data used is secondary data obtained from the company's financial statements. The research sample consisted of 21 companies selected by purposive sampling. The results of the study partially show that Asset Growth has no effect, Company Age has a positive effect, and Profitability has a negative effect on Capital Structure. Simultaneously, these three variables have a significant effect on the Capital Structure. This research provides theoretical and managerial implications and adds public insight into the application of pecking order theory in the management of capital structure.
Sharia Board Characteristics, Macroeconomic Factors, and Non-performing Financing of Indonesian Islamic banks Mai, Muhamad Umar; Kristianingsih, Kristianingsih; Dahtiah, Neneng
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 14, No 2 (2023): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v14i2.148-164

Abstract

This study examines the impact of Islamic board characteristics (SB) and macroeconomic factors on the Non-performing financing (NPF) of Islamic commercial banks (ICB). The sample of this study consisted of 14 ICBs in Indonesia from 2010 to 2021. In this study, data estimation used a one-step GMM System model. SB features such as SB Size and SB Woman were found to have a detrimental impact on NPF. GDP per capita, for example, negatively affects NPF, while inflation has a positive impact. However, this study could not show the impact of SB characteristics such as expertise and proximity of SB to NPF. The study also found that macroeconomic factors such as annual open unemployment and interest rates showed an insignificant negative influence on NFP. The findings of this study help regulators, investors, and management of Islamic banks better understand the impact of SB characteristics and macroeconomic factors on Non-performing financing (NPF) of Islamic banks, especially in the context of ICB in Indonesia. In addition, it is expected to inspire similar research in the future.
Co-Authors Aini, Risma Nurul Dahtiah, Neneng Fauziah, Ulfah Nurul Hasbi Assidiki Mauluddi Husnaini, Fakhri Karnawati, Hennidah Mauludi , Hasbi Assidiki Mayasari, Ine Mochamad Umar Mai Pakpahan, Rosma Pratiwi, Leni Nur Purwihartuti, Koernia Rahayu, Murtya Sri Rahmatulloh, Cikal Muzammil Ruhadi Ruhadi Setiawan Setiawan Setyowati, Tri Syakirah, Salma Syakrani, Nurjannah Tiafahmi Angestiwi Wisnuadhi, Bambang YAYAN FIRMANSYAH, YAYAN