Munifatussa'idah, Asma'
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Sharia Compliance, Islamic Corporate Governance, Intellectual Capital, and Earning Management toward Financial Performance in Indonesia Islamic Banks Munifatussa'idah, Asma'
IQTISHADIA Vol 14, No 2 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i2.10152

Abstract

This research aims to analyze the effect of Sharia Compliance, Islamic corporate Governance, Intellectual Capital, and Earnings Management toward the Financial Performance of Islamic Banks. The research method uses a quantitative approach with secondary data. Data were obtained from 12 (twelve) Islamic Commercial Banks in Indonesia, which were selected using the purposive sampling technique. The analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that Sharia compliance has an effect on the financial performance of Islamic banks. Islamic corporate governance has an effect on earnings management and financial performance of Islamic banks, and intellectual capital has an effect on the financial performance of Islamic banks. Meanwhile, earnings management has no effect on the financial performance of Islamic banks. The findings of this study provide evidence that the variables of Sharia compliance, Islamic corporate governance, and intellectual capital can help Islamic banks in Indonesia improve their financial performance. In addition, these findings will contribute to the literature on the determinants of Islamic bank financial performance.
Waqf Asset Management For Water Facilities Munifatussa'idah, Asma'
ZISWAF Vol 8, No 2 (2021): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v8i2.11810

Abstract

The role of waqf in the social and economy of society has been proven by the increasing number of waqf practices in providing solutions for the welfare of Muslims. This research aims to explore the implementation of waqf asset management for in water facilities projects and waqf risk management in Badan Wakaf Al-Qur’an (BWA) Indonesia. This research uses a qualitative study with an explanatory approach, on a water facilities waqf project. The study uses primary data, through interviews with the program manager. The results show waqf asset management in the water facilities project in Muara Gembong, Bekasi, can be empowered productively by involving the role of the community as the manager of the waqf assets. Waqf asset management for water facilities consists of adjustment, assessment, planning, fundraising, realization, monitoring, and evaluation. The benefits of water facilities are intended for consumption purposes and to improve the beneficiary community’s economy.