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The Effect of Islamic Social Reporting (ISR), Leverage and Institutional Ownership on Firm Value and Profitability Arifin, Syamsul; Yaqin, Abdullah; Dinia, Kur’aini Nur
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.108 KB) | DOI: 10.28918/jaais.v1i1.3484

Abstract

This study focuses on knowing the effect of Islamic social reporting (ISR), leverage and institutional ownership on firm value and profitability with the following issues: 1) whether there is an effect of Islamic social reporting on corporate profitability. 2) is there an effect of Islamic social reporting on firm value. 3) whether there is an effect of leverage on corporate profitability. 4) whether there is an effect of leverage on firm value. 5) whether there is an effect of institutional ownership on corporate profitability. 6) whether there is an effect of institutional ownership on firm value. The research is a quantitative study using a population of Sharia commercial banks in Indonesia. This study uses purposive sampling technique which then gets five Sharia commercial banks. The results showed that Islamic social reporting (ISR) has a positive effect on both profitability and firm value. Meanwhile, both institutional ownership and leverage only affect profitability
CHARISMATIC LEADERSHIP OF KH. ALI WAFA ABDULLAH IN THE DEVELOPMENT OF ACCELERATION OF READING THE YELLOW BOOK IN PP. MAHFILUD DUROR II SUGER KIDUL JEMBER Yaqin, Abdullah
Mozaic: Islamic Studies Journal Vol 3 No 1 (2024)
Publisher : Pascasarjana UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/mozaic.v3i1.2142

Abstract

Charismatic leadership emphasizes the existence of a special aura possessed by a leader which results in many followers who are loyal and obedient to him. A charismatic leader must continue to maintain his specialness towards his followers so that their obedience and obedience do not fade. The purpose of this study was to determine how the charismatic leadership of KH. Ali Wafa Abdullah and its impact on the development system of the acceleration program for reading yellow books at PP. Mahfilud Duror II. This study used a qualitative research approach with a case study type of research or commonly called case studies. The purposive sampling technique was used as the subject of the study. The data collection technique in this study used massive observation, interviews, and documentation, the results of which were analyzed using an idiosyncratic data analysis model. The validity of the data used was by triangulation of sources and triangulation of techniques. This study concluded that the management of the Islamic boarding school had implemented a modern managerial system by making the charismatic power of the Kiai a strengthener and driver of the management. The charismatic leadership of the Kiai also influences the managers of the yellow book reading acceleration program using the Prakom method to voluntarily and responsibly carry out the main tasks and functions both as managers and mentors.
ISLAMIC SOCIAL FINANCE SEBAGAI SOLUSI KRISIS EKONOMI GLOBAL Yaqin, Abdullah; Muzaki, Mohammad
Mozaic: Islamic Studies Journal Vol 4 No 01 (2025)
Publisher : Pascasarjana UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/mozaic.v4i01.2277

Abstract

The global economic crisis triggered by the pandemic, geopolitical conflicts, and recessions has significantly impacted various economic sectors, particularly in developing countries. Conventional financial systems are often deemed ineffective in addressing crises due to weak regulations and policies that focus more on mitigating impacts rather than resolving root causes. In this context, Islamic Social Finance (ISF) emerges as a more inclusive and sustainable solution through instruments such as zakat, waqf, sadaqah, and qardhul hasan. This study adopts a literature review approach to explore the role of ISF in addressing the global economic crisis and its contribution to economic growth and financial inclusion. The findings indicate that ISF plays a strategic role in enhancing socio-economic welfare by distributing funds to vulnerable groups, supporting MSME growth, and financing social projects through social sukuk and productive waqf. The implementation of ISF in countries such as Indonesia and Malaysia has proven effective in aiding post-crisis economic recovery and reducing social inequality. Therefore, optimizing ISF management through collaboration between governments, philanthropic institutions, and the private sector is essential to ensure that Islamic financial instruments contribute more significantly to building a stable and sustainable economic system.
DINAMIKA SOSIAL-EKONOMI PETANI TEMBAKAU DI INDONESIA: STUDI KESEJAHTERAAN DAN KEBERLANJUTAN YAqin, Abdullah; Ridho, Muhammad Izul; Uluf, Wilda Tul
I'THISOM : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2025): I`thisom Edisi April
Publisher : LPPM Sekolah Tinggi Agama Islam Al-Utsmani Bondowoso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70412/its.v4i1.169

Abstract

Tobacco farmers in Indonesia face a variety of complex socio-economic challenges, especially related to their welfare and sustainability of their farming. The welfare of tobacco farmers as producers of cigarette raw materials is not comparable to their contribution to state revenues from cigarette excise. This study aims to analyze the socio-economic dynamics that affect the welfare of tobacco farmers in Indonesia. In addition, this study aims to identify factors that support or hinder the sustainability of tobacco farming businesses. Case studies are used to analyze data related to the welfare of tobacco farmers in Indonesia. This study successfully found; Crop diversification has a positive impact on the economic conditions of tobacco farmer families, such as increasing work productivity and reducing debt traps. The government provides support to tobacco farmers through technical assistance, training, access to modern equipment, and agricultural technology innovations to increase productivity and efficiency. However, tobacco farmers' access to Tobacco Excise Revenue Sharing Funds (DBH CHT) for crop diversification is still minimal and the types of assistance provided are not necessarily in accordance with the needs of farmers in the field. Further research is needed to understand how government policies can be optimized to improve the welfare of tobacco farmers and ensure the sustainability of tobacco farming in Indonesia.
PUBLIC POLICY STRATEGY TO STIMULATE NATIONAL ECONOMIC GROWTH Yaqin, Abdullah
International Conference on Humanity Education and Society (ICHES) Vol. 4 No. 1 (2025): The 4rd International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses public policy strategies in spurring inclusive and sustainable national economic growth amidst the dynamics of globalization and technological disruption. The research position emphasizes the importance of the role of governmentintervention through fiscal, monetary, sectoral, and digitalization policies to support economic growth while addressing social inequality. The method used is qualitative descriptive with a literature study approach to evaluate policy effectiveness andformulate evidence-based recommendations. The results of the study show that synergy between the central and regional governments, strengthening MSME innovation, and accelerating digital infrastructure development contribute significantly to increasing investment, exports, expanding employment opportunities, and macroeconomic stability. Policies that are designed strategically, integrated, and responsive are key to creating a national economic ecosystem that is fair, resilient, and adaptive to global change