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THE EFFECT OF GOVERNANCE AND SHARIA COMPLIANCE IMPLEMENTATION TOWARDS THE LEVEL OF CUSTOMER TRUST IN ISLAMIC BANK Muhamad Dede Sulaeman; Sigid Eko Pramono; Saiful Anwar
Tazkia Islamic Finance and Business Review Vol. 14 No. 1 (2020)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v14i1.235

Abstract

This research aims to find out how much the effect of the governance and shariacompliance implementation towards the level of customer trust in Islamic bank in Bogor. There were 159 customers of Islamic banks selected as sample. The analytical method used in this research is Structural Equation Modeling (SEM). The results presented that governance does not significantly affect the level of Islamic bank’s customer trust, while conversely sharia compliance has a significant positive effect on the level of Islamic bank’s customer trust. Thus, to increase customer trust in Islamic banks, it is necessary to improve sharia compliance.
Determinan Islamic Intellectual Capital Pada Bank Syariah Di Indonesia Ina Munawaroh; Sigid Eko Pramono; Luqyan Tamanni
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 8 No. 02 (2023): JESPB Edisi Oktober 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v8i02.1025

Abstract

The purpose of this research is to analyze the effect of Firm Size, Profitability, Leverage and Good Corporate Governance on Islamic Intellectual Capital in Islamic Banks in Indonesia. Analysis of the influence of factors that affect Intellectual Capital using panel data regression method with e-views 9 software and Microsoft Excel program. This study uses data obtained from the company's financial statements & GCG Islamic Banking in Indonesia in the period 2014-2020 And with a samples of 10 islamic banks. The results of the study indicate that the selection of the most appropriate model for the panel data regression method is the fixed effect model with the results of research the variables size, profitability, leverage have a significant effect on Intellectual Capital while the variable Good Corporate Governance (GCG) has no significant effect on Intellectual Capital in Islamic banking companies in Indonesia for the 2014-2020 period.
Income Smoothing Use Financing Loss Provision In Indonesia And Malaysia’s Islamic Banks Fadhilah Hanum Lubis; Sigid Eko Pramono; Saiful Anwar
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.152

Abstract

Rapid development of Islamic banks leads to the requirement to compete in order to show the best performance. Performance assessment can be seen from the profit information. Income smoothing through the use of Financing Loss Provision (FLP) is one method that can be applied in Islamic banking in an attempt to get income based on their goals. This research aims to investigate income smoothing practice by using FLP at both Indonesia and Malaysia’s Islamic banks by applying mixed-method approach. In this regard, quantitive method was used to measure panel regression by using Eviews in order to analyze income smoothing practice through FLP in both Indonesia and Malaysia than qualitative method was used through interviews with practitioners and sharia supervisors in Indonesia to get the data about the practice. The data in this research were taken from 11 Islamic banks in Indonesia and 19 Islamic banks in Malysia from 2011 to 2016. The results of the research reveal that Islamic banks in both Indonesia and Malaysia apply income smoothing by using FLP. The findings imply that Earning Before Taxes and Provision (EBTP) has significant positive effect on FLP. Moreover, the results of interviews indicate that Islamic banks in Indonesia do not apply income smoothing. However, there is an indication that they will lead to this condition. Therefore, it is suggested that the regulators will supervise the application of FLP by developing the investigation of this account in financial statement of the Islamic banks.
Determinan Pengungkapan Internet Financial Reporting (IFR) pada Lembaga Zakat di Indonesia Vanessha Afifah Geraldine; Sigid Eko Pramono
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 4 (2025): December : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i4.862

Abstract

Latar Belakang – Di tengah perkembangan teknologi informasi dan komunikasi, internet telah memberikan sarana baru untuk menyajikan informasi keuangan dengan lebih cepat dan efisien melalui Internet Financial Reporting (IFR). Penggunaan IFR dapat memberikan manfaat berupa aksesibilitas yang lebih luas bagi para stakeholder, termasuk masyarakat luas, donatur, penerima manfaat zakat, dan pihak-pihak yang berkepentingan lainnya. Tujuan – Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran Lembaga, usia lembaga, opini audit dan struktur organisasi terhadap pengungkapan Internet Financial Reporting (IFR). Metode Penelitian - Populasi yang yang digunakan adalah lembaga zakat yang terdaftar sebagai anggota Forum Zakat sejumlah 194 lembaga. 40 Sampel dari 8 lembaga diambil dengan menggunakan teknik purposive sampling. Analisis data menggunakan data panel. Temuan - Hasil penelitian menunjukkan bahwa dalam konteks lembaga zakat di Indonesia pada periode 2018-2022, ukuran lembaga zakat, usia lembaga dan opini audit mempengaruhi penggunaan IFR, sementara struktur lembaga tidak memiliki dampak yang signifikan terhadap penggunaan IFR. Implikasi dari penelitian ini diantaranya mendorong lembaga zakat untuk mengadopsi inovasi dan teknologi dalam pengelolaan keuangan dan pelaporan
THE The Impact Of Covid-19 On The Performance Of The Indonesian Shariah Stock Index (Issi) Stock Portfolio Using The Idx-Ic Sectoral Approach Iwan Setiawan; Endri; Sigid Eko Pramono
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 4 No. 1 (2025): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/irtiqo.v4i1.533

Abstract

The development of the capital market has an influence on a country's economic growth, but the Covid-19 pandemic has caused fluctuations in the stock market, especially the sharia stock market in Indonesia. These fluctuations are accompanied by return volatility due to strong pressure in some sectors and rapid growth in other sectors. The aim of this research is to analyze the impact of the Covid-19 incident on the Islamic capital market in Indonesia through an analysis of the formation and evaluation of the performance of an optimal portfolio of Islamic shares using a sectoral approach for one year before and one year during Covid-19. The portfolio formation method uses the Single Index Model (SIM), and performance testing uses the Sharpe Ratio. The secondary data used are weekly closing stock prices and weekly ISSI closing points from March 3, 2019, to February 28, 2022, with the SR011 Retail Sukuk yield as a reference for risk-free asset returns. There was an increase in return performance and the composition of shares that formed an optimal portfolio due to the general response of securities to increasing market performance, which led to positive figures during Covid-19. The portfolio's Sharpe ratio performance always outperformed market performance in both research periods, with the sectors showing the best performance coming from the financial, energy, and technology sectors. Based on the statistical difference test on the Sharpe ratio, it is known that the Covid-19 pandemic has had a significant impact on the Islamic capital market. Investors are advised to be careful in choosing the right sectors during an economic downturn, while authorities are advised to anticipate policies that strengthen vulnerable sectors and prepare sectors that will become the foundation of the economy in times of crisis.