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Journal : International Journal Of Economics Social And Technology

Non-Financial Perceptions when Evaluating Financial Performance in the Pandemic Era in Islamic Accounting: Literature Study Ikhsan Abdullah; Andri Soemitra
International Journal Of Economics Social And Technology Vol. 1 No. 2 (2022): 2022, june
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.898 KB) | DOI: 10.59086/ijest.v1i2.63

Abstract

In measuring the financial performance of companies with Sharia entities, apart from financial ratios such as profitability, activity, liquidity, and others. Zakat Funds and Islamic Corporate Social Responsibility (ICSR) can be used to measure financial performance. Zakat is an obligation that must be issued. Zakat funds are meant to be zakat funds obtained from the company's net profit, the greater the zakat issued, the greater the company's profit. Islamic Corporate Social Responsibility (ICSR) is a fund that must be issued by the company. There will be a negative response if ISCR funds are not allocated to the community. People trust a company that distributes its ISCR more than a company that does not distribute it. Because large companies will be able to provide ISCR funds to the community. The purpose of this study is to describe the literature on Non-Financial Perceptions when Evaluating Financial Performance in Islamic accounting for a period of five years, 2017-2022. The research method used in this study is qualitative research with content analysis of papers from the Google Scholar database. Researchers found 20 papers, after going through a selection process, the author finally reviewed 13 articles that were considered the most relevant
Islamic Index With an Islamic Economic Approach to the Judgment Strategy in the Concept of Working Capital and Income During the Covid 19 Pandemic Arnida Wahyuni Lubis; Andri Soemitra
International Journal Of Economics Social And Technology Vol. 1 No. 2 (2022): 2022, june
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.741 KB) | DOI: 10.59086/ijest.v1i2.64

Abstract

This study looks at the current economic conditions that have an impact on the company. The author wants to provide the variables of Alms Fund and ISR Fund Allocation in company activities. With the hope that it will provide opportunities for the company to be able to improve the company. The Zakat Fund, which means the greater the funds spent and the allocation of funds for ICSR, gives a good image for the company. Because the company can channel the funds, it means that the company does not suffer a loss. So that it will attract sympathetic investors to invest in the company. The purpose of this study is to describe the literature on the Islamic Index with an Islamic Economic Approach to the Effect of Judgment Strategy in the Concept of Working Capital and Income During the Covid 19 Pandemic in Islamic accounting for five years, 2017-2022. The research method used in this research is qualitative research with content analysis of papers from the Google Scholar database. Researchers found 154 papers, after going through a selection process, the author finally reviewed 17 articles that were considered the most relevant
Transmission of Sharia Monetary Policy in Improving Sharia Banking Performance (Literature Study) Ikhsan Abdullah; Arnida Wahyuni Lubis; Rifki Ismail; Andri Soemitra
International Journal Of Economics Social And Technology Vol. 1 No. 4 (2022): 2022, December
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i4.225

Abstract

Indonesia's economic condition is currently experiencing a downturn, even though its current growth has increased by 5 percent from before. This will be the impact of Covid 19 that hit the country. This impact has had an impact on the decline of banking in the country, especially Islamic banking since 2020. When compared to the profits obtained since 2019. This study aims to see the performance of Islamic banking when viewed from the current monetary policy. This study uses a qualitative method. Documentation technique for analyzing documents related to Islamic Banking performance. The data used in the analysis includes Islamic Banking Accounting books, research articles, and so on. Based on the results of research conducted that the performance of Islamic banking in the country can survive and experience a very satisfying increase, it can be seen that the increase is happening every year. In semester I/2021, the profit earned was IDR 1.48 trillion, an increase of 34.29%. In 2022 the profit earned is IDR 3.21 trillion, an increase of 42%. From the results of these observations, the current monetary policy carried out by BSI can improve the financial performance of Islamic banking, even though our economic growth is currently experiencing an economic crisis.
Mediation of Islamic Job Satisfaction on Organizational Determinants and Consequences Citizenship Behavior Evidence From Sharia Bank Medan Rahmad Bahagia; Andri Soemitra; Zuhrinal.M. Nawawi
International Journal Of Economics Social And Technology Vol. 2 No. 1 (2023): 2023, March
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i1.248

Abstract

Study This aims to test and analyze the influence of Quality Of Work Life and Perceived Organizational Support on Organizational Citizenship Behavior mediated by Job Satisfaction in a manner direct nor in a manner No direct. The approach used in the study This is the approach causal. Population in study This is a whole employee Indonesian Sharia Bank Medan City. Sample in study This use the formula slovin totaling 74 employees at Indonesian Sharia Bank Medan City. Deep data collection techniques study This uses technique documentation, observation, and questionnaire. Deep data analysis techniques study This use approach quantitative use analysis statistics using analysis test Outer Model, Inner Model Analysis, and Hypothesis Testing. Deep data processing study This using the PLS (Partial Leasre) software program. Research results This show that in a manner direct Quality Of Work Life, Perceived Organizational Support and Job Satisfaction have an effect significant to Organization Citizenship Behavior, Quality Of Work Life, Perceived Organizational Support influential significant to Job Satisfaction, in a No direct Quality Of Work Life and Perceived Organizational Support influential significant to Organizational Citizenship Behavior mediated by Job Satisfaction at Bank Syariah Indonesia in the city of Medan. For increased behavior ocb and satisfaction Work employees as well as support organization Indonesian Islamic bank employees in the city of Medan. Originality/value as far as the author know Still there is difference results in research conducted by researchers other
Transformation of Human Resource Functions and Islamic Work Ethics in Islamic Financial Institutions in Indonesia (Literature Study) Yudi Siswadi; Andri Soemitra; Zuhrinal.M. Nawawi
International Journal Of Economics Social And Technology Vol. 2 No. 1 (2023): 2023, March
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i1.249

Abstract

Shift role source Power man based on a change in management paradigm Source Power human. Along time, HR management has experience shift in paradigm. HR Management so far This has through three phase changes: first. Department of Personnel in the 1970s-1980s, second. Human Resource Strategic, 1980s-1990s, and thirdly, Saat This Talent management (management talent). Changes in the function of human resources are no longer carrying out traditional activities such as staffing, compensation, or recruitment, but rather the final results. Inside change The business environment includes internal and external aspects. Internal changes look at various factor in influencing organizations’s change resource human, such as: top management, organizational structure, organizational culture, organizational size. Temporary change external look at various factor outside organization like characteristics force employment, demographics and trends economics and organization, which then influence change role resource man as well as ethos Work particularly in Islamic financial institutions. Study This use literature study with the method study qualitative with content analysis from articles obtained in the Google Scholar database and interviews using technique focus group discussion (FGD). Research results This show that aspect Culture Organizational and Managerial / Leadership, aspects HR competence and aspects HR behavior has connection in HR Practices and Islamic Work Ethics in Islamic Financial Institutions
Co-Authors Abd Latip Abdillah Aswari Abdullah, Ikhsan adlina Hasan Afifah Rahmadani Afrizal Afrizal Agiet Mutiara Rengganis Agna Sabrina Ahmad Muhajir Ainun Mardhiah Alfi Amelia Alvi Natzmi Alya Rahma Siregar Amalia, Alfi Amin Akbar Amin Al Jawi Ammy, Baihaqi Anggi Pratiwi Sitorus Anggia Nurulita Anhar Ziqhri Aninda Mahfadillah Aqwa Naser Daulay Arnadila Dwi Syahputri Arnida Wahyuni Lubis Asmaul Husna Asmaul Husna Asmuni Asmuni Asmuni Atika Atika Azhari Akmal Tarigan Bambang Lesmono Berlian Puspita Ningrum Burhanuddin Cindi Husna Pratiwi Cut Nurul A’la Dandi Ibnu Sutowo Dini Rahmayani Dwi Kresna Riyadi Elma Fadilah Fahrul Azhar Kesogihin Faisal Umardani Hasibuan Fathur Rahman Fauzan Fahmi Hasibuan Feby Sahira Fenni Windi Yati Fira Nafisah Fitri Fitri Hayati Gultom, Selfi Afriani Handana Sembiring Harahap, Muhammad Ikhsan Herry Syahbanuddin Imsar Imsar Irvan Murizal Iskandar Muda Ismail Ismail Ismail Ismail Isnaini Harahap Julfan Saputra Julfan Saputra Juliana Nasution Juliana Sari Harahap Julita, Julita Kamaruddin Kamaruddin Khairani Andini Daulay Laila Tiffany Hasibuan Lailan Safina Hasibuan M. Ikhsan Harahap M. Indra Mulia Nasution M. Satrya Mutthaqin M.Indra Mulia Nasution Maisyarah Salsabilaa Maulana M Hamzah Maya Dian Eka Sari Mhd Zulkifli Hasibuan Misrah Misrah Muhammad Arfan Harahap Muhammad Habrul Aji Muhammad Raihan Kamil Mustapa  Khamal  Rokan Nia Safitri Br Tarigan Nina Amanda Nindya Azzahra Nisa Aulia Nur Ahmadi Bi Rahmani Nur Amadi Bi Rahmani Nur Jannah Al Baiti Nurbaiti Nurbaiti Nurdiana Nurdiana Nuri Aslami Nurul Izzah Oktavera Rizki Putri Afdillah Rafi Husin Harahap Rahmad Bahagia Rahmad Cahyadi Rahmat Daim Harahap Ridha Alhamdi Rifki Ismail Rifki Ismal Rifki Rifki Ismal Ririn Khairiyah Rohaya Rudy Rifalgi Sabarudin Chaniago Sanusi Gazali Pane Sartika Sartika Sheerina Said Mazruk Silvia Handayani Siregar Siti Aisyah Siti Hamizah Harahap Siti Mutiah Ulfha Siti Nurhalizah Lubis Sri Sudiarti Sugianto Sugianto Syachrul Wahyudi Syuhada Fela Yudha T. Wulan Arianti Tentiyo Suharto Tiara Ermelia Tuti Anggraini Vania Auziva Wahyu Syarvina Yaumul Khair Afif YUDI SISWADI Yusrizal Yusrizal Yusrizal Zainur Zainur Zuhrinal M. Nawawi