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PENGARUH SHARIAH GOVERNANCE DAN ISLAMIC SOCIAL REPORTING TERHADAP KUALITAS TATA KELOLA PERBANKAN SYARIAH Andika Rendra Bimantara; I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.423 KB) | DOI: 10.38043/jiab.v4i1.2150

Abstract

The Infuence of Shariah Governance and Islamic Social Reporting on the Quality of Syariah Banking Governance.This study aims to determine whether shariah governance and islamic social reporting affect the quality of islamic banking governance in Indonesia. Data were collected using documentation method. The population used in this study was all Islamic banking listed in the Directory of Bank Indonesia. Purposive sampling method was applied to determine the sample. The analytical method used is quantitative analysis, namely multiple linear regression analysis using SPSS test. The results of the F test show that shariah governance and islamic social reporting influence the quality of islamic banking governance. While the results of the t test show that 1) shariah governance influences the quality of sharia banking governance 2) islamic social reporting influences the quality of sharia banking governance. The coefficient of determination () is 0.672, which means that the influence of the independent variables on the dependent variable is 67.2%. Whereas 32.8% is explained by other factors not tested in this study.Keywords: shariah governance, islamic social reporting, quality of islamic banking governance, self assessment
Analisis Penerapan Etika Jual Beli Islami Dalam Meminimalisir Distorsi Pasar Pada Pasar Tradisional (Studi Kasus Pada Pasar Induk Giwangan Yogyakarta) Meichio Lesmana; Siti Nurma Rosmita; Andika Rendra Bimantara
Islamic Economics Journal Vol 6, No 2 (2020)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.796 KB) | DOI: 10.21111/iej.v6i2.4865

Abstract

In Islamic economics, the market is creat to achieve market equilibrium. But the reality in the field is still challenging to find a market where the mechanism is imbalanced, which is not compatible with the ideal market according to Islamic principles. Many internal and external factors influence the disruption of the market mechanism. The disturbances that occur are known as market distortions. The existence of irregularities in the market is inevitable, where this behavior is far from the ethics of trade in Islam. The purpose of this study was to determine whether the traders in the Giwangan traditional market, which is dominated by Muslim traders, have implemented Islamic trading ethics to minimize market distortions. This research uses qualitative research with a field study approach and uses observation and interview methods. Based on the research results, it can be concluded that there is an Islamic trading ethic that has been practiced by traders in the Giwangan market, namely; honesty in transactions both in terms of quality and scale, the halalness of the products sold, a friendly and generous attitude, and the absence of unfair competition. But from that, there is such an unpracticed trade ethic as a lack of justice to new consumers and customers and a false oath of exaggeration in the quality of the goods sold. Therefore, it could be said that the Giwangan traditional market has attempted to trade by Islamic Sharia, although it has not been fully implemented.
Comparative Study: Implementation of Green Banking in Islamic Banks in Southeast Asia and Middle East Country Bimantara, Andika Rendra; Naurah, Najwa Syifa; Nisa, Nurul Fauziatun
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5429

Abstract

This research aims to explore the implementation of green banking in Islamic banks across Southeast Asia and Middle East, utilizing the Green Coin Rating (GCR) tool, which encompasses six indicators: Carbon Emission, Green Rewards, Green Buildings, 3R (reuse, reduce, recycle), Paperless or Paperwork, and Green Investment. A comparative analysis was conducted on Bank Syariah Indonesia, Maybank, and Bank Islamic Brunei Darussalam from Southeast Asia, alongside Abu Dhabi Islamic Bank, Al-Rajhi Bank, and Meezan Bank from Middle East. The study evaluates the effectiveness of green banking initiatives across these institutions. The findings reveal that Southeast Asia outperforms Middle East in implementing green banking initiatives. Among the banks analyzed, Maybank achieved the highest GCR score, reflecting its strong commitment to sustainability through innovative green financing programs and carbon emission reductions. This research provides new insights into green banking practices in both regions and emphasizes the importance of cross-sector collaboration to achieve better sustainability outcomes. The results are intended to serve as a valuable reference for developing more effective and inclusive green banking policies in the future.
Optimalisasi Pembelajaran TPQ melalui Media Flashcard: Sebuah Pendekatan Kreatif Bimantara, Andika Rendra; Shyahida, Kamia Rahmanintya; Triwijayanti, Adinda Zahra; Antariksa, Risma Aisah; Sukri, Nawal Rasid; Musyarofah, Annisa Hidayatul; Suprapto, Damara Inas; Zahra, Dalia; Maharani, Sabela Firda; Nazlah, Nazlah; Azzahra, Athifa; Aulia, Atha
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 3 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v6i3.1567

Abstract

Searching for research titles and abstracts is made easy with these key word A key element in creating a Qur'anic generation with an accurate knowledge of Islam is raising the proficiency of Qur'anic Education Park (TPQ) teachers. Using engaging and interactive learning materials is one of the best ways to raise the standard of education. This study is going to explore how well flashcard media with daily prayers can improve TPQ teachers' proficiency, particularly in terms of making the subject easier and more enjoyable for students to learn. The research method adopted is action research, involving both qualitativ approaches. The subjects of the research were TPQ teachers from various Islamic educational institutions. To assess the competence increase before and after flashcard use, data were collected via observation, interviews, and questionnaires. The findings showed that employing flashcards can enhance teachers' comprehension and abilities to provide daily prayers in a more systematic and effective manner. Moreover, this approach enhances students' interest in learning, making the learning process more interactive. Therefore, flashcard media can operate as an innovative option for learning daily prayers at TPQ and can help in the development of a more qualified Qur'anic generation. This study suggests that the design and variety of learning media should be further developed to enhance teaching effectiveness in TPQ. The results of the study showed an increase in the average teacher competency score from 62,5 to 85,3 after the use of flashcards (an increase of 36.48%). Therefore, flashcards can be an innovative choice for teaching daily prayers at TPQs and can help develop a higher quality Qur'anic generation. This study also confirms the role of visual learning media in supporting the religious learning process, especially in early childhood religious education.
Does Financial Literacy Drive Waqf Intention? Insights from Pesantren-Based Universities Aisia, Galih; Bimantara, Andika Rendra; Rahmanita, Fahmilia; Ghazali, Noora Fauzia; Astuti, Wahyu Puji
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.557

Abstract

This study investigates the relationship between financial literacy and the intention to participate in waqf among lecturers and staff of Universitas Darussalam Gontor, a pesantren-based university. Using a quantitative research design with a deductive approach, data were collected through questionnaires distributed to a sample of 132 respondents selected via the Slovin method from a total population of 196 individuals. Regression analysis demonstrates that financial literacy has a positive and statistically significant effect on waqf intention, indicating that individuals with higher financial knowledge are more inclined to contribute to waqf. The findings provide empirical evidence that improving financial literacy can enhance philanthropic behavior and promote sustainable Islamic social finance. The study highlights the strategic role of pesantren-based universities in fostering waqf awareness through financial education programs. Implications of this research suggest the need for policymakers and educational institutions to integrate financial literacy into academic curricula and community initiatives to strengthen waqf participation as a sustainable instrument for social and educational development.
The Interaction of Green Banking Initiative, ESG Disclosure, and Environmental Performance on Net Income of the Strongest Banks in Asia Bimantara, Andika Rendra; Hastuti, Ely Windarti; Maulana, Hartomi; Rahmanita, Fahmilia
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.860

Abstract

Today's environmental issues require quick and precise handling. Although it is not the leading actor of natural damage, the banking sector must still practice sustainable development without releasing its function as a profit institution. This study uses a quantitative method with content analysis on the annual report and the Sustainability Report of 10 Islamic banks, which were sampled using purposive sampling as the sampling technique—data analysis techniques using panel data analysis. The results of the study are partially mixed results. Green Banking and environmental performance variables each negatively affect the Net Income variable, with each t value lower than the t table value and a significance value greater than 0.05. In contrast, the effect between the ESG Disclosure variable and the Net Income variable is positive and significant. This results is similar to the simultaneous test results. Simultaneously, the Green Banking, ESG Disclosure, and Environmental Performance variables have a positive and significant effect on the Net Income variable. It can be concluded that if Islamic Banking wants to achieve an optimal level of profitability while in line with sustainable development practices, then Islamic Banking can strive for these three elements simultaneously. That is, carrying out Green Banking practices, disclosing ESG practices, and maximizing environmental performance. Isu lingkungan hidup di masa kini membutuhkan penanganan-penanganan yang cepat dan tepat. Meskipun bukan sebagai aktor utama kerusakan alam, sektor Perbankan tetap harus mempraktikkan Pembangunan berkelanjutan tanpa melepaskan fungsinya sebagai lembaga profit. Penelitian ini menggunakan metode kuantitatif dengan analisis konten pada laporan tahunan dan Sustainability Report sejumlah 10 bank Islam yang menjadi sampel dengan purposive sampling sebagai Teknik sampelnya. Teknik analisis data menggunakan panel data analysis. Hasil penelitian dapat disimpulkan bahwa secara parsial terdapat hasil yang beragam. Variabel Green Banking dan performa lingkungan masing-masing berpengaruh negatif terhadap variabel Net Income dengan masing-masing nilai t hitung lebih rendah dari nilai t tabel serta nilai signifikansi yang lebih besar dari 0.05. Berbeda halnya dengan pengaruh antara variabel Pengungkapan ESG terhadap variabel Net Income yang berpengaruh positif dan signifikan. Hasil ini serupa dengan hasil uji secara simultan. Secara simultan, variabel Green Banking, Pengungkapan ESG, dan Performa Lingkungan berpengaruh positif dan signifikan terhadap variabel Net Income. Sehingga dapat disimpulkan jika Perbankan Islam hendak mencapai Tingkat profitabilitas yang optimal sekaligus sejalan dengan praktik Pembangunan berkelanjutan, maka Perbankan Islam dapat mengupayakan ketiga elemen ini secara bersamaan. Yaitu menjalankan praktik Green Banking, mengungkapkan praktik ESG, serta memaksimalkan performa lingkungannya