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Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Dalam Perspektif Ekonomi Islam Pratiwi, Palupi; Ekawati, Evi; Kurniawan, Muhammad; Restianita, Oza
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i2.9456

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Dalam Perspektif Ekonomi Islam (Studi Empiris Perusahaan Yang Terdaftar Di Jii Pada Tahun 2012-2018) Jenis penelitian ini adalah kuantitatif dan bersifat asosiatif dengan metode data panel. Sumber data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan dan laporan keuangan perusahaan yang dipublikasikan Bursa Efek Indonesia dan situs website perusahaan. Data diolah dengan menggunakan Eviews 9. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif terhadap Return on Assets (ROA), CSR berpengaruh positif terhadap Return on Equity (ROE). Keterbatasan pada penelitian yaitu penggunaan variabel yang mempengaruhi kinerja keuangan dipengaruhi oleh Pengungkapan CSR, sehingga membuka peluang untuk peneliti selanjutnya dengan menambahkan variabel yang lain yang bisa mempengaruhi kinerja keuangan perusahaan. Implikasi penelitian yaitu Penerapan CSR perusahaan bukan hanya sekedar filantropi tetapi harus bersifat pembangunan berkelanjutan untuk mengatasi permasalah sosial dan lingkungan secara komprehensif sehingga akan menghasilkan keuntungan jangka panjang bagi perusahaan. Pelaku bisnis dalam Islam bertanggung jawab untuk memperhatikan masyarakat dan lingkungan sekitar.
Monetary Transmission on Company Value of Bank Syariah Indonesia Pratiwi, Palupi; Risyantika, Dewi; Fuadi, Fatih; Iqbal, Muhammad
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 2 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/4cbh4d39

Abstract

The study investigates how inflation, money supply, and the BI Rate influence the firm value of Bank Syariah Indonesia (BSI) after its 2021 consolidation. This study aims to examine the effect of key monetary policy variables inflation, money supply and BI Rate on the firm value of BSI. Using a quantitative approach, quarterly secondary data from 2021–2024 were collected from Bank Indonesia, Statistics Indonesia, and BSI financial reports and analyzed through multiple linear regression. The results reveal that inflation and the BI Rate significantly and negatively affect firm value, while the money supply shows no significant effect. These findings indicate that monetary tightening diminishes investor valuation of BSI, whereas liquidity expansion does not necessarily translate into higher market value. The study contributes to theory by showing that Islamic banks remain sensitive to conventional monetary policy transmission and offers insights for risk management and Islamic finance development. Keywords: Bank Syariah Indonesia, BI Rate, Inflation, Monetary Policy, Money Supply
Ontological approach in improving Islamic economic literacy Wiraputra, Jhody; Andriani, Yulia; Pratiwi, Palupi; Safira, Isti; Madnasir, Madnasir; Ghofur, Ruslan Abdul
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1137

Abstract

This study examines the role of the ontology approach in enhancing Islamic economic literacy in Indonesia, a strategic effort given the country's low national Sharia Financial Literacy Index, which stood at 43.42% in 2025. Ontology, as a philosophical study of the nature of existence, became the foundation for defining Islamic economics not only as a social science but also as an integral part of Tawheed, in which all economic activity is seen as a mandate from Allah and aims to achieve Falah. This ontological approach is vital because the nature of Islamic Economics is derived from divine revelation, in contrast to conventional economics, which is derived from human thought. Without a deep understanding of this ontological nature, such as the fundamental difference between usury and profit sharing, people tend to equate Shariah products with conventional ones, differing only in their labels. Using a literature study and philosophical content analysis, the study concludes that ontological understanding serves as an epistemological filter that encourages critical thinking, allowing literate individuals to distinguish between renaming and changing the essence. Therefore, ontological integration transforms literacy from surface normative compliance into an authentic systemic and philosophical understanding, which is essential for constructing a just and sustainable Islamic economic system.