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All Journal AKUNTABILITAS Jurnal Ilmiah Ekonomi Islam DEDIKASI PKM Jurnal Publikasi Manajemen Informatika (JUPUMI) Al-Iqtishad: Jurnal Ekonomi Syariah
Muhamad Subhan
UIN Sulthan Thaha Saifuddin Jambi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Influence of Corporate Governance On Profit of Islamic Banks in Indonesia Period 2016-2020 Erwin Saputra Siregar; Muhamad Subhan; Rahmi Mardhatillah
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 (149.795 KB) | DOI: 10.29040/jiei.v7i3.3459

Abstract

Profitability in Islamic banks is one of the most critical elements. Meanwhile, corporate governance becomes the central aspect of Islamic banks in the company's internal management, including the quality of financial statements that have implications for profitability. The small proportion of independent boards of commissioners, audit committees, and board of directors leads to a potential decrease in profits at Islamic banks in Indonesia. This phenomenon is caused by the management of companies, including Islamic banks, less responding to the situation. The independent variables of this research are the proportion of separate boards of commissioners, audit committees, and boards of directors. At the same time, the dependent variable is profit. The data used in secondary data is the annual report of Islamic banks in Indonesia in 2016-2020. The analysis method uses multiple regression analysis of panel data. This study showed that the audit committee affected profits while the proportion of independent boards of commissioners and directors did not affect profits.
Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019 Titin Agustin Nengsih; Muhamad Subhan; Juliana Juliana
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22401

Abstract

The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.
The Role of The Young Generation Through Sustainable Finance Education Based on Environmental Social Governance (ESG) for Indigenous People Mellya Embun Baining; Muhamad Subhan; Boby Indrawan; Sintia Delvianti; Sri Halimah
DEDIKASI PKM Vol. 4 No. 2 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i2.30090

Abstract

Pentingnya peningkatan literasi dan inklusi keuangan bagi Masyarakat Asli. Penelitian ini mendeskripsikan edukasi keuangan melalui Program Sikapi dari Otoritas Jasa Keuangan berbasis keuangan berkelanjutan dalam rangka mencapai Environmental, Social and Governance (ESG). Sehingga masyarakat dapat memahami literasi keuangan dan dapat memanfaatkan layanan produk keuangan. Metode yang digunakan adalah metode kualitatif yang didefinisikan sebagai metode penelitian yang didasarkan pada filosofi postpositive. Hasil penelitian menggambarkan kontribusi generasi muda dan Otoritas Jasa Keuangan dalam meningkatkan literasi dan inklusi keuangan melalui pemberdayaan pertanian, bantuan sosial dan pendidikan keuangan bagi masyarakat rimba
Pengaruh Laporan Pembiayaan Terhadap Kinerja Keuangan Bank Syariah Indonesia Periode 2016-2021 Nadia Lara Sapitri; A. A. Miftah; Muhamad Subhan
Jurnal Publikasi Manajemen Informatika Vol 2 No 3 (2023): SEPTEMBER: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i3.2132

Abstract

The study aims to examine the effect of financing reports on financial performance at Pt Bank Syariah Indonesia Tbk for the 2016-2021 period. The independent variables used are Mudharabah Financing and Ijarah Financing while the Dependent Variables used are financial performance at Pt Bank Syariah Indonesia for the 2016-2021 period. The data used in this research is time series data in the form of Bank Syariah Indonesia's monthly Financial Statements from 2016-2021. So the population and sample are 12 X 6 = 72 samples, the sample is selected using the full sampling method. The analytical method used in this study is simple linear regression processed using SPSS 22 and Microsoft Excel 2016. The results of this study indicate that the independent variable mudharabah financing has a positive and significant effect on financial performance while ijarah financing has no significant effect on financial performance.
PENGARUH IMPOR TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAMBI Muhamad Subhan; M. Yunus; Robi Agustin
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 2 No. 02 (2021): Januari-Juni 2021
Publisher : Program Studi Ekonomi Syariah

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

Abstract

Economic growth is a measure of the progress of an economic movement. Islamic economic growth has existed during the dialogue of classical Muslim thought, namely the so-called "prosperity of the earth". The term prosperity of the earth contains knowledge related to economic growth, according to what Ali bin Abi Talib Radhiyallahu Anhu conveyed to the governor in Egypt: “You should pay attention to land prosperity with a higher concern than tax collection, because the tax can be increased by making land prosperous. Whoever collects taxes without considering the welfare of the land, the nation is headed for destruction”. Some of the basic knowledge related to economic growth is viewed from the perspective of sharia, namely a description of economic problems. Islam explains that the case is in line with the role prepared by Allah Subhanahu Wa Ta'ala for human needs in order to solve the problems of human life. Export and import activities generate many benefits for the participating countries. This study looked at the effect of the import variable on the economic growth variable in Jambi province. The method used is simple correlation and regression analysis. The result of using correlation analysis shows that there is a very strong positive relationship between the import variable and the economic growth variable. Based on the results of simple regression analysis, there is an influence between the import variables on the economic growth variable. Every increase in imports of 1 billion rupiah so that it will increase economic growth, namely 1.433 billion rupiah. The coefficient of determination (R2) is 77.39%, meaning that the diversity of economic growth can be explained by imports. Furthermore, 22.61% is explained by other variables that are not included in the regression model.
Co-Authors A. A. Miftah Boby Indrawan Erwin Saputra Siregar Juliana Juliana M. Yunus Mellya Embun Baining Nadia Lara Sapitri Rahmi Mardhatillah Robi Agustin Sintia Delvianti Sri Halimah Titin Agustin Nengsih