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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 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

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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.
STRATEGI PEMASARAN LA TERA COFFEE SHOP DALAM MENGHADAPI MARAKNYA COFFEE SHOP DI KOTA JAMBI Ivy Ravika Vuri; Muhamad Subhan
ICONS: Islamic Economics Journal Vol. 3 No. 1 (2026): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v3i1.5810

Abstract

This study aims to analyze the marketing strategies implemented by La Tera Coffee Shop in facing the intense competition in the coffee shop market in Jambi City. The study employed a qualitative descriptive method, with data collection techniques including interviews, observation, and documentation. The focus of the study was on the implementation of the marketing mix (7Ps), which includes product, price, place, promotion, physical evidence, people, and processes, to maintain business existence and attract customers. The results indicate that La Tera Coffee Shop has implemented a marketing strategy through product innovation, friendly service, informative promotions, social media utilization, and a customer loyalty program. This strategy has proven to support increased competitiveness amidst intense competition. However, weaknesses remain, such as suboptimal digital promotions and the need to improve service consistency. Overall, the marketing strategy implemented has made a positive contribution to maintaining customer loyalty and strengthening La Tera Coffee  Shop's position in the local market.
STRATEGI PEMASARAN SYARIAH DALAM MENINGKATKAN PENJUALAN PADA BATIK NURHIKMAH DI KELURAHAN JELMU KOTA JAMBI Rahmadani; Muhamad Subhan; Eri Nofriza
ICONS: Islamic Economics Journal Vol. 3 No. 1 (2026): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v3i1.5830

Abstract

This study aims to analyze sharia marketing strategies in increasing sales of Nurhikmah batik and analyze the advantages and disadvantages of sharia marketing strategies in Nurhikmah batik in Jelmu sub-district, Jambi city. The main objective of this study is to determine and analyze sharia marketing practices and the implementation of sharia marketing principles in Nurhikmah batik. This study is a qualitative study with the type of research used, namely data collection methods using interviews, observation and documentation, data validity checking techniques using triangulation techniques, and data analysis techniques. The results of this study indicate that an important sharia marketing strategy using 4P to increase sales. One of the main solutions that can be optimized is the use of social media as a broad and dynamic marketing platform. Social media is a very potential tool to expand market reach and increase consumer awareness of the Nurhikmah batik brand. By utilizing popular platforms such as Instagram, Facebook, and TikTok, Rumah Batik Nurhikmah can reach a wider audience.