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All Journal Jurnal Ilmiah Ekonomi Islam ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Islamic Accounting and Finance Research
Setyo Budi Hartono
Universitas Islam Negeri Walisongo Semarang
Religion Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Islamic Accounting and Finance Research

 1 
The effect of intellectual capital and networking on the organizational values of Islamic Boarding Schools (A case study on Khalaf Islamic Boarding Schools in Demak) Alifah Ratna Sari; Ari Kristin Prasetyoningrum; Setyo Budi Hartono
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5044

Abstract

Purpose - This study aims to determine the effect of intellectual capital and networking on the organizational values of Islamic boarding schools seen from the resources they have.Method - The population in this study is the khalaf Islamic boarding schools in Demak Regency. The sampling technique is done by purposive sampling which is a sample selection technique using certain criteria or considerations. Samples taken as many as 40 boarding schools. Data testing is done by SEM-PLS and processed using the WarpPLS 5.0 program.Result - The analysis shows that intellectual capital has a positive and significant effect on the organizational values of Islamic boarding schools as evidenced by a positive path coefficient (0.306) and a significance value 0.05 (P-value 0.017). Likewise, the network has a positive and significant effect on the organizational values of Islamic boarding school as evidenced by a positive path coefficient (0.324) and a significance value 0.05 (P-value 0.012).Implication - It is expected that khalaf Islamic boarding schools will pay attention to the importance of intellectual capital, both from human capital, structural capital and relational capital and networking to improve organizational values but not to erase the classical boarding school tradition.Originality - The originality of this study is the object of the research. If previous researches conducted research on economic and banking organizations, this research used Islamic education organizations (khalaf Islamic boarding schools) as the object of research.
Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia Dea Feby Septiani; Imam Yahya; Setyo Budi Hartono; Tri Widyastuti Ningsih; Fiina Ishmatul Maula
Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.2.8615

Abstract

Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019).Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations.Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable.Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance.Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS.
The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability Setyo Budi Hartono; Riska Wijayanti; Vella Rizki Sekarsari
Journal of Islamic Accounting and Finance Research Vol 5, No 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.1.16549

Abstract

Purpose - The purpose of this study was to examine the effect of social capital and Morality of Financial Accountability (MoFA) on the financial performance of modern Islamic boarding schools.Method - The population of this research is Islamic boarding schools in Central Java with 40 samples. Measurements were made using a questionnaire with indicators contained in the variables of social networks, trust, MoFA, and financial performance. Data processing was carried out using WarpPLS software with small sample .Result - The results of this study are social network and trust variables have a significant and positive effect on financial performance with an influence value of 23% and 33% respectively. Meanwhile, if it is moderated by spiritual capital, it has an influence on the relationship between social network variables and trust on financial performance, respectively 28% and 21%. Thus spiritual capital will strengthen the relationship between social networks and trust.Implication - The relationship between MoFA in social capital can strengthen the financial performance of Islamic boarding schools due to additional information about plans to use donated funds for good.Originality - MoFA is the development of additional information on the basis of compilation on the legality of kindness, disclosure of consistent reports, honesty in transactions.
Co-Authors Alifah Ratna Sari Ari Kristin Prasetyoningrum Dea Feby Septiani Fiina Ishmatul Maula Imam Yahya Ningsih, Tri Widyastuti Riska Wijayanti Ristianawati, Yuyun Vella Rizki Sekarsari