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Pengaruh Fundamental Makro Dan Pengungkapan Tanggung Jawab Sosial Islam Terhadap Nilai Perusahaan Melalui Pendapat Audit Atas Kelangsungan Usaha (Pada Bank Syariah Milik Negara Indonesia 2016-2020) Wardani, Dinda Dwi; Maknuun, Lu'Lu'il; Mukhlisuddin, Ahmad
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 3 No. 1 (2021): (Maret 2021)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v3i1.291

Abstract

Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara variabel-variabel yakni fundamental makro dan pengungkapan tanggung jawab sosial islam terhadap nilai perusahaan melalui pendapat audit atas kelangsungan usaha pada bank syariah milik negara Indonesia. populasi penelitian ini terdapat 4 bank syariah milik negara Indonesia, metode penelitian ini mengunakan Teknik purposive sampling dari tahun 2016-2020 . penelitian ini mengunakan Teknik analisis data dengan alat Partial Least Square (PLS) yang menguji pengukuran model, struktural model, dan hubungan variabel. Hasil penelitian menunjukan bahwa terdapat 4 hubungan variabel yang berpengaruh terhadap variabel lainya dengan tingkat signifikan t-statistik diatas 1,96, terkecuali hubungan pengungkapan tanggung jawab sosial islam terhadap pendapat audit atas kelangsungan usaha yang menunjukan nilai t-statistik sebesar 1.027 dan nilai O,sampel sebesar -0.683. Hasil ini menunjukan bahwa hipotesis ketiga (H3) ditolak serta menyatakan bahwa hubungan variabel tersebut tidak berpengaruh negatif signifikan sedangkan hipotesis lainya diterima. Kata Kunci : Pengungkapan Tanggung Jawab Sosial, Nilai Perusahaan, Pendapat Auditor Atas Kelangsungan Usaha
Strategi Pemasaran Pembiayaan KPR di Bank Syariah Indonesia Kantor Cabang Pembantu Mojosari Pada Masa Pandemi Covid-19 Syafar, Aldisar; Mukhlisuddin, Ahmad; Aftian, Rahman Yusri
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 2 (2025): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17218517

Abstract

This study aims to analyze the marketing strategy of mortgage financing (KPR - Home Ownership) implemented by Bank Syariah Indonesia Sub-Branch Office Mojosari during the COVID-19 pandemic. The research method used is qualitative descriptive with a field research approach. Data was collected through in-depth interviews with the Unit Head and Account Officer of BSI KCP Mojosari, observation, and documentation. The results showed that BSI KCP Mojosari implemented a marketing mix strategy that was not much different from the pre-pandemic period, but with a significant increase in the promotional aspect through social media such as WhatsApp, Facebook, and Instagram. The use of digital media helped banks maintain and increase marketing activities without violating health protocols. The impact of this strategy can be seen from the increase in the number of mortgage customers from 10 people in 2019 to 20 people in 2020-2021. This research contributes to understanding the adaptation of Islamic banking marketing strategies in facing pandemic challenges.
Assessing the Financial Performance of Indonesian Islamic Banks Converted from Regional Banks: An RGEC Approach Safitri, Linda; Mukhlisuddin, Ahmad
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp212-228

Abstract

This study aims to determine the effect of the audit committee, namely the size and meeting of the audit committee, audit opinion, company size and KAP reputation on the audit report lag of Islamic commercial banks for the period 2015-2023. The sampling method was carried out using purposive sampling method which resulted in a sample of 8 Islamic commercial banks in Indonesia with a total of 72 data. Based on the results of the research that has been done, it can be concluded that only audit committee size, audit opinion and company size have an effect on audit report lag at Islamic commercial banks, while audit committee meetings and KAP reputation have no effect on audit report lag at Islamic commercial banks. Meanwhile, simultaneously the variables of audit committee size, audit committee meetings, audit opinion, company size and KAP reputation have a significant effect on audit report lag at Islamic Commercial Banks for the period 2015-2023. The limitation of this study is that there are many measurement methods that can be used to calculate the audit committee variable, but this study only measures the size and meetings of the audit committee.
IMPLEMENTASI RESCHEDULING, RECONDITIONING DAN RESTRUCTURING SEBAGAI UPAYA PENYELESAIAN PEMBIAYAAN BERMASALAH PADA MASA PANDEMI COVID-19 DI BRI SYARIAH KCP MOJOSARI Bariroh, Rusydah; Mukhlisuddin, Ahmad; Kusrini, Nurul Azizah Ria
JURNAL EKONOMI SYARIAH Vol 7, No 1 (2022): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v7i1.3543

Abstract

The outbreak of the Covid-19 virus in Indonesia caused instability in the economy, therefore the OJK issued a stimulus policy for restructuring financing for banks. Non-performing Financing (NPF) at BRI Syariah is relatively low during the pandemic by implementing financing restructuring. The purpose of this study was to find out how to implement rescheduling, reconditioning and restructuring as an effort to resolve financing problems during the pandemic at BRI Syariah KCP Mojosari. The type of research used is qualitative research with the data used coming from interviews with the Branch Manager, Account Officer, and Team leader sections which are then analyzed using descriptive qualitative analysis methods with an inductive mindset that is based on specific facts for later research, organizing and analyzed so that it can be applied in general. The results of the study show that the implementation of rescheduling, reconditioning and restructuring is carried out since the customer is included in the collectability category 2 or in Special Attention (DPK). The cause of customers restructuring is due to a decrease in turnover or income due to the impact of the Covid-19 pandemic. The implementation of restructuring at BRI Syariah KCP Mojosari during the pandemic can be done in two ways, namely  rescheduling and reconditioning. Procedure for applying for customer financing restructuring by attaching a letter of application for relief without paying administrative fees