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Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Struktur Modal, Profitabilitas, Dan Islamic Social Reporting Terhadap Nilai Perusahaan Pada Bank Umum Syariah Dessy Fitria; Nafis Irkhami
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.547 KB) | DOI: 10.29040/jiei.v7i3.3584

Abstract

This study aims to determine the size of the company as a derivative of the influence of capital structure, profitability, and islamic social reporting on firm value in islamic commercial banks in Indonesia. This type of research is a quantitative study with a population of islamic commercial banks registered with OJK. The sample method of this study used a purposive sampling method in which there was a sampling with certain considerations or criteria, so that the sample obtained was 60 samples from 12 islamic commercial banks with the 2015-2019 observation period. The type of data used is panel data. The analysis method used includes descriptive statistical test, stationarity test, multiple regression test, T test, F test, R2, classical assumption test and MRA test. The Moderated Regression Analysis (MRA) test uses data processing software Eviews. The results show that partially the capital structure variable has a negative and significant effect on firm value. Meanwhile, the profitability variable has a positive and significant impact on firm value. Then, the ISR variable has a positive and insignificant effect. Based on the Moderated Regression Analysis (MRA) test, it shows that the interaction of firm size cannot detect the effect of capital structure and profitability on firm value.
POLITICAL ISLAM AND THE GLOBAL ECONOMY Nafis Irkhami
Epistemé: Jurnal Pengembangan Ilmu Keislaman Vol 13 No 2 (2018)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/epis.2018.13.2.407-432

Abstract

This article discusses the entanglement of political Islam and the new global economy. It specifically addresses the epistemic fields of political economic concepts of the Islamist organisation of Hizbut Tahrir Indonesia/HTI. This article argues that the organisation offers an entangled epistemic field of religion, politics, and economy. The Islamic concept of khilafah is particularly defined as a new global political and economic systems that challenge the currently dominant capitalist-state of western civilisation. The crucial elements of political economy of the khilafah is the aspect of distribution rather than production, thus the HTI’s criticism lies at the notion of justice and equal access to economic resources and effects. With this framework, the HTI offers a new global political system -based on khilafah- and promises justice in economic distribution.
Intervensi Negara Dalam Perekonomian: Melacak Epistemologi Politik-Ekonomi Islam Nafis Irkhami
AL-TAHRIR Vol 16, No 2 (2016): ISLAM DAN POLITIK
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/al-tahrir.v16i2.479

Abstract

Abstract: A correct understanding to the fundamental elements in the Islamic political economy is a must for its development. This study tried to seek a conceptual understanding of the basic elements of scientific aspects including worldview and epistemology. Its role to construct the methodology of Islamic political economy also became the main topic. There were some different vision,and epistemological and methodological framework of the Islamic political economy to those of western,. The consequences of those differences leaded to different scientific developments. At the level of praxis, it also produced differences in determining policy, while internal logic, coherence and consistency were essential pre-requisites for scientific approach. Islamic political economiy should be evaluated with its own worldview and epistemology. However, in another side, we could not neglect the role and position of current political and  economic sciences in the process of developing Islamic politial economy. The study of political-economic epistemology consisted of  the intervention and role of the state in the economy, especially in terms of public policy. الملخص: إن تنمية الاقتصاد السياسي الإسلامي يُشترط فيه الفهم الصحيح تجاه العناصر الأساسية فيه. حاول هذا المقال اكتشاف أنواع المفاهيم عن العناصر الأساسية العلمية فيه، وكذلك النظرة السائدة والابستمولوجيا وموقع كل منها في بناء منهجية الاقتصاد السياسي الإسلامي. هناك فروق في الرؤية والابستمولوجيا والاطار المنهجي بين الاقتصاد السياسي الإسلامي والغرب.  وإن هذه الفروق أدت إلى وجود الاختلافات في المبتى العلمي. وفي الجانب العملي، تسببّ هذه الفروق أيضا التعدّد والاختلافات  في أخذ القرارات، مع أن المنطق، والتماسك والاتساق هي شرط مهمّ للمدخل العلميّ. ولابد أن يُدرّس الاقتصاد السياسي الإسلامي بوجهة النظر والابستمولوجيا لنفسه. ولكن – في جانب آخر – لا يمكن أن نهمل مكانة علم السياسة وعلم الاقتصاد الآن في عملية تطوير علم سياسة الاقتصاد الإسلامي. وإن دراسة ابستمولوجيا سياسة الاقتصاد تشمل تدخّل الدولة ودورها في الاقتصادية، وخاصة في القرارات الاجتماعية.Abstrak: Pemahaman yang benar terhadap unsur-unsur mendasar dalam ekonomi politik Islam menjadi keniscayaan bagi pengembangannya. Tulisan ini berupaya untuk melacak pemahaman-pemahaman konseptual mengenai unsur-unsur dasar keilmuan, termasuk mengenai worldview dan epistemologi. Kedudukannya dalam mengkonstruk metodologi ekonomi-politik Islam juga menjadi topik utama. Terdapat perbedaa-perbedaan dalam visi, epistemologi dan kerangka metodologi ekonomi politik Islam dengan Barat. Konsekuensi-konsekuensi dari perbedaan tersebut mengakibatkan adanya perbedaan pada bangunan keilmuan. Pada level praksis, hal itu juga menimbulkan perbedaan dalam penentuan kebijakan. Sedangkan logika, koherensi dan konsistensi menjadi prasyarat penting bagi pendekatan ilmiah. Politik ekonomi Islam harus dikaji dengan worldview dan epistemologi yang dimiliki sendiri. Namun, di sisi lain, kita tidak dapat menafikan peran dan posisi ilmu politik dan ekonomi sekarang dalam proses pengembangan ilmu politik ekonomi Islam. Studi epistemologi politik-ekonomi mencangkup tentang intervensi dan peran negara dalam perekonomian, khususnya dalam hal kebijakan publik.
ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, FINANCING TO DEPOSIT RATIO, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2015-2019: ANALYSIS OF THE MECHANISM OF GOOD CORPORATE GOVERNANCE, FINANCING TO DEPOSIT RATIO AND FIRM SIZE TO PROFITABILITY WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE OF SHARIA BANKING IN INDONESIA PERIOD 2015-2019 Vania Aghani Hanin Zahra; Nafis Irkhami
NISBAH: Jurnal Perbanka Syariah Vol. 7 No. 1 (2021): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v7i1.4245

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Mekanisme Good Corporate Governance yang diprosikan dengan Dewan Direksi Dan Komite Audit, Financing to Deposit Ratio, dan Ukuran Perusahaan terhadap Profitabilitas dengan Corporate Social Responsibility sebagai variabel moderasi yang diukur dengan Index Islamic Social Reporting pada Perbankan Syariah Periode 2015-2019. Jumlah sampel penelitian ini 11 Bank Umum Syariah menggunakan metode purposive sampling dengan kriterian yang telah ditentukan peneliti. Metode analisis yang digunakan adalah uji Moderate Regression Analysis (MRA). Pengolahan data penelitian ini menggunakan E-Views 9. Hasil penelitian ini menunjukkan bahwa Dewan Direksi berpengaruh terhadap profitabilitas, Komite Audit dan Ukuran Perusahaan tidak berpengaruh terhadap profitabilitas. FDR berpengaruh negatif terhadap profitabilitas. Berdasarkan uji Moderate Regression Aanalysis (MRA) menunjukkan bahwa Corporate Social Responsibility mampu memoderasi pengaruh Dewan Direksi dan FDR terhadap profitabilitas, namun Corporate Social Responsibility tidak mampu memoderasi pengaruh Komite Audit, dan Ukuran Perusahaan terhadap profitabilitas.
Faktor-Faktor Yang Mempengaruhi Keputusan Pengambilan Pembiayaan Bank Wakaf Mikro Dengan Lingkungan Sebagai Variabel Moderasi Faridhotul Mafruroh; Nafis Irkhami; Abdul Ghoni
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.4551

Abstract

Indonesian people to be included in the bankable category, financial inclusion must be massive, one of OJK's solutions is the existence of a Micro Waqf Bank. The aims of this research are to know; 1.how does islamic financial literacy, gender, earning, and service quality influence the decision to do financing; 2. How does the environment strengthen or weaken the influence of Islamic financial literacy, gender, income, and service quality on decisions to finance. The research sample are customers in Bank Wakaf Micro Syubbanul Wathon Maslahah Magelang with incidental sampling method. There are 86 responden and the research data was analyzed using Moderation Regretion Analisis(MRA) with SPSS version 28.0.The results of this research showid that;1. islamic financial literacy, gender, earning, and service quality influence influencing financial decision;2. environment strengthen the relationship between Islamic financial literacy as much as 23.3%, gender 23.1%, income 22.6% and service quality 17.1% on the decision to do financing.
Analisis Faktor-Faktor Penentu Islamic Social Reporting dengan Moderasi Komisaris Independen (Studi pada Bank Umum Syariah di Indonesia tahun 2016-2020) Meyla Dianing Putri; Nafis Irkhami
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12455

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh debt equity ratio, kinerja keuangan, ukuran perusahaan, dan kepemilikan institusional terhadap islamic social reporting dengan komisaris independen sebagai variabel moderating. Sampel penelitian ini adalah bank umum syariah di Indonesia tahun 2016-2020. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa debt equity ratio berpengaruh positif terhadap islamic social reporting. Kinerja keuangan, ukuran perusahaan dan kepemilikan institusional tidak berpengaruh terhadap islamic social reporting. Setelah melakukan uji moderated regression analysis menunjukkan komisaris independen dapat memoderasi pengaruh debt equity ratio, kinerja keuangan, ukuran perusahaan, dan kepemilikan institusional terhadap islamic social reporting.
POLITICAL ISLAM AND THE GLOBAL ECONOMY Nafis Irkhami
Epistemé: Jurnal Pengembangan Ilmu Keislaman Vol 13 No 2 (2018)
Publisher : Sayyid Ali Rahmatullah Tulungagung State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/epis.2018.13.2.407-432

Abstract

This article discusses the entanglement of political Islam and the new global economy. It specifically addresses the epistemic fields of political economic concepts of the Islamist organisation of Hizbut Tahrir Indonesia/HTI. This article argues that the organisation offers an entangled epistemic field of religion, politics, and economy. The Islamic concept of khilafah is particularly defined as a new global political and economic systems that challenge the currently dominant capitalist-state of western civilisation. The crucial elements of political economy of the khilafah is the aspect of distribution rather than production, thus the HTI’s criticism lies at the notion of justice and equal access to economic resources and effects. With this framework, the HTI offers a new global political system -based on khilafah- and promises justice in economic distribution.