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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Jurnal Ekonomi Islam Jurnal Ekonomi Islam
Hassan, Shahir Akram
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role of GRI on Financial Performance Phenomenon Lakilaki, Eogenie; Soediro, Achmad; Hassan, Shahir Akram
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p165-175

Abstract

ntroduction/Main Objectives: This study aims to prove the competence of CSR disclosure usingthe GRI index on the effect of financial performance on the value of Islamic Bank companies inIndonesia. Background Problems: Using FDR, ROA, and CAR as proxies for independentvariables, EVA as a proxy for the dependent variable, GRI as a proxy for moderation variables,and Islamic Commercial Banks in Indonesia. Research Methods: This study uses secondary datain the form of 50 financial statements, which were then processed and analyzed using MRA(Moderation et al.). Finding/Results: The results show that GRI could moderate and strengthenthe effect of Financial Performance both partially and simultaneously on firm value. MaqashidSharia and Islamic Worldview answer the research problem by explaining that after the companymeets its business objectives (maximizing profits). Conclusion: Social goals through CSR practicesas part of Islamic law to increase company value and achieve pleasure.
PERAN KEUANGAN MIKRO SYARIAH PADA PERKEMBANGAN INDUSTRI HALAL DI DEVELOPING EIGHT (D-8) ISLAMIC COUNTRIES: BUKTI DARI TREN PENELITIAN 2018-2023 Jauhari, Fiki Afif; Karim Amirullah, Malik Abd.; Azizah, Siti Nur; Hassan, Shahir Akram
Ekonomi Islam Vol. 15 No. 2 (2024): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v15i2.13768

Abstract

The spectrum of the halal ecosystem can be developed through collaboration between Islamic microfinance and the halal industry. This idea needs to be substantiated through published scientific research to trace its role and development. This study aims to examine the role of Islamic microfinance in the development of the halal industry in D-8 Islamic countries through published international research. The research employs bibliometric analysis using the VOSviewer application. The data for this study consists of 100 articles from 2018 to 2023, collected from international journal platforms most frequently used by scholars. The findings of this study reveal that research trends on the role of Islamic microfinance primarily focus on poverty alleviation, economic empowerment, and economic sustainability in D-8 countries. However, there is no specific discussion on the role of Islamic microfinance in the halal industry. Additionally, the study identifies obstacles faced by Islamic microfinance institutions in supporting the development of the halal industry, including (1) production, authentication, and certification; (2) ownership and control; (3) training and capacity building; and (4) anti-halal groups and economic Islamophobia. The implications of this research can serve as a reference for identifying future research gaps. Keywords: Islamic microfinance, Halal industry, Poverty alleviation.
PERAN KEUANGAN MIKRO SYARIAH PADA PERKEMBANGAN INDUSTRI HALAL DI DEVELOPING EIGHT (D-8) ISLAMIC COUNTRIES: BUKTI DARI TREN PENELITIAN 2018-2023 Jauhari, Fiki Afif; Karim Amirullah, Malik Abd.; Azizah, Siti Nur; Hassan, Shahir Akram
Ekonomi Islam Vol. 15 No. 2 (2024): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v15i2.13768

Abstract

The spectrum of the halal ecosystem can be developed through collaboration between Islamic microfinance and the halal industry. This idea needs to be substantiated through published scientific research to trace its role and development. This study aims to examine the role of Islamic microfinance in the development of the halal industry in D-8 Islamic countries through published international research. The research employs bibliometric analysis using the VOSviewer application. The data for this study consists of 100 articles from 2018 to 2023, collected from international journal platforms most frequently used by scholars. The findings of this study reveal that research trends on the role of Islamic microfinance primarily focus on poverty alleviation, economic empowerment, and economic sustainability in D-8 countries. However, there is no specific discussion on the role of Islamic microfinance in the halal industry. Additionally, the study identifies obstacles faced by Islamic microfinance institutions in supporting the development of the halal industry, including (1) production, authentication, and certification; (2) ownership and control; (3) training and capacity building; and (4) anti-halal groups and economic Islamophobia. The implications of this research can serve as a reference for identifying future research gaps. Keywords: Islamic microfinance, Halal industry, Poverty alleviation.
Sharia Board of Islamic Banks and the Attitude of Fatwa Shopping Salisu, Auwal; Saniff, Shereeza Mohamad; Hassan, Shahir Akram
IKONOMIKA Vol 5, No 2 (2020)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v5i2.7665

Abstract

Fatwa shopping attitude is a process of searching Sharia opinions from different Sharia scholars for suitable and convenient Fatwa to suit the need of bank managers (BMs) even at the minimum level of Sharia compliance. This research was conducted to identify the Sharia Board Members (SBMs) and the new attitude of Fatwa shopping within the supervisory and advisory mandate. The objectives of this study are to identify the mandate of SBMs of IBs and to review the attitude of Fatwa shopping within the advisory and supervisory mandate. Data was collected by way of documentary review method of existing literatures, narrative analysis as well as conceptual approach of analysis. The study gathered that both SBMs and BMs have different objectives when assessing new products which create disagreement of objectives at the strategic level. The study concluded that the leniency in issuing Fatwa ruling might lead SBMs to exercise the attitude of Fatwa shopping or easily compromise toward BMs objectives. A situation of this kind has resulted many challenges toward Sharia complaint, then the products approved by SBMs which have been alleged as non-compliant to Sharia. The findings of this paper can be recommended for regulators, policy makers of Islamic banks and the body of knowledge of researchers for positive use of conceptualizing the current system to suit core component of Islamic Fatwa framework (IFF) in which the attitude of Fatwa shopping would be matter of history in near future.
Co-Authors AA Sudharmawan, AA Jauhari, Fiki Afif Karim Amirullah, Malik Abd. Lakilaki, Eogenie Salisu, Auwal Saniff, Shereeza Mohamad Soediro, Achmad