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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Siasat Bisnis Jurnal Harkat : Media Komunikasi Gender Hunafa: Jurnal Studia Islamika Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Manajemen Dayasaing Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Al Tijarah Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ekonomi & Keuangan Islam JEM17: Jurnal Ekonomi Manajemen TSAQAFAH Nizham Journal of Islamic Studies At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Edunomika (JIE) Proceedings of Annual Conference for Muslim Scholars Ihtiyath : Jurnal Manajemen Keuangan Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Penelitian ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi dan Manajemen Jurnal Pengabdian UNDIKMA Abdi Psikonomi Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Bisnis Islam (JEBI) Journal of Financial and Behavioural Accounting Hunafa: Jurnal Studia Islamika Talaa : Journal of Islamic Finance IBDA': Jurnal Kajian Islam dan Budaya SETARA: Jurnal Studi Gender dan Anak Proceeding of International Conference Health, Science And Technology (ICOHETECH) Klabat Journal of Management Journal of Accounting Inquiry Economics, Business, Management, & Accounting Journal Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Benefit: Jurnal Manajemen dan Bisnis PALASTREN: Jurnal Studi Gender Aktsar: Jurnal Akuntansi Syariah BISNIS : Jurnal Bisnis dan Manajemen Islam
Bayu Tri Cahya
Institut Agama Islam Negeri Kudus
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Relevansi carbon emission disclosure dan karakteristik perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index Bayu Tri Cahya
Jurnal Ekonomi & Keuangan Islam Volume 3 No. 2, Juli 2017
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol3.iss2.art3

Abstract

AbstractThis study aimed to analyze the influence of corporate’s characteristics toward carbon emission disclosure and disclosure of carbon emission effect toward firm value. Companies characteristics variable are proxied by firm size, profitability and leverage. The sampling method is a company incorporated in the Jakarta Islamic Index (JII) which amounted of 34 companies. The data used in this study is the annual reports of each companies obtained through the Indonesia Stock Exchange and the hypotheses were tested using multiple regression analysis. The results of this study indicate that the leverage proven that is has significant negative effect toward disclosure of carbon emissions, while profitability and size of the company doesn’t have significant influence. Finally, the disclosure of carbon emissions are significantly influence the value of the company.
Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index Wahyono Wahyono; Eskasari Putri; Bayu Tri Cahya
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.999 KB) | DOI: 10.18196/jai.2102155

Abstract

Research aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index.Design/Methodology/Approach: The type of data used in this study was secondary data in the form of quantitative data, which included annual financial statements data completed with auditor’s reports from each company listen on JII, especially in 2015-2017. The sampling method used in the study was purposive sampling.Research findings: The results of data processed employing multiple regression test showed that company size, company age, and type of industry had a significant effect on the disclosure of Islamic social reporting. Corporate social strength and profitability had no significant effect on disclosure of Islamic social reporting.Theoretical contribution/Originality: This research has theoretical implications in terms of developing knowledge and confirming theories about Islamic social reporting in IndonesiaPractitioner/Policy implications: This research can be used as a consideration for the company in policy making and as a basis for the company in decision making.Research limitation/Implication: The study’ results are expected to be a consideration in determining policies related to Islamic social reporting, especially law enforcement.
Urgensi E-Marketing Berbasis Google Maps pada Keberlangsungan Usaha Entrepreneur Muslim (Studi pada Kabupaten Demak) Bayu Tri Cahya; Etha Widyarani; Farida Rohmah; Makrufah Hidayah Islamiah
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.v20i1.12328

Abstract

The digital world is predicted to be a crucial point for all human activities, including business activities. Some indicators that can be used today include the increase in expenditure on digital advertising, the growth in the use of smartphones that provide easy internet access. This article analyzes the implementation of the emergence of new entrepreneurs who use the digital world as a form of electronic marketing (e-marketing). This research approach uses a phenomenological approach, in the context of qualitative research. The researcher measures as a facilitator who contributes to the reality constructed by the subject of the research. The purpose of this article is the urgency of implemention Google Maps for sustainable business. The results of this research evidence that the implementation of e-marketing based on Google maps conducted by Muslim entrepreneurs has a positive impact on the increase of income and the role of technology that facilitates and insure the sustainability of Muslim Entrepreneurs because it is appropriate with the concept of the industrial revolution 4.0.
Deconstructive Semiotic Discourse of Profit Sharing: Derridean’s Postmodern Critical Study Bayu Tri Cahya; Irsad Andriyanto; Irma Suryani Lubis; Dian Palupi Aqim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.12743

Abstract

Accounting symbols are interpreted differently by researchers, which has an impact on the understanding of profit-sharing as a symbol in Islamic accounting, which is not the only truth in the Derridean constructive semiotic view. The research aims to: (a) analyze accounting practitioners' and non-accounting practitioners' interpretations of profit-sharing using Derrida's deconstructive semiotics; and (b) execute a deconstructivity semiotics-reading of the text connected to their perception of profit-sharing. This study employs a postmodern approach accompanied by a postmodern critical paradigm (particularly Jacques Derridean's philosophy) based on critical theory assumptions and ideas in order to examine social reality. This study's data analysis employs rhetorical deconstruction with Jacques Derridean philosophy as a reflection of deconstructive reading. The findings showed that deconstructive semiotics analysis captures some realities, including: (a) profit sharing as a guarantee for any profits as well as losses from the outcome of a business that two parties agreed upon; (b) profit sharing as justice, justice for each party's rights and obligations under the business cooperation agreement; (c) profit sharing as an agreement and responsibility, the type of agreement that occurs at the start of the collaboration; and (d) profit sharing as an agreement and responsibility. This study clarifies the various meanings of profit sharing as well as the significance of their reality.==============================================================================================================ABSTRAK - Pembagian Keuntungan Semiotik Dekonstruktif: Studi Kritis Postmodern Derridean. Para peneliti berbeda dalam menafsirkan simbol akuntansi, yang juga berdampak pada interpretasi bagi hasil sebagai simbol dalam akuntansi Islam yang bukan satu-satunya kebenaran dalam pandangan semiotik konstruktif Derridean. Tujuan penelitian ini adalah: (a) untuk memahami interpretasi bagi hasil oleh praktisi akuntansi dan non akuntansi dengan semiotika dekonstruktif Derrida; dan (b) melakukan pembacaan semiotika dekonstruktif tentang teks yang terkait dengan interpretasi mereka terhadap bagi hasil. Penelitian ini menggunakan pendekatan fenomenologis disertai dengan paradigma kritis postmodern (khususnya filsafat Jacques Derridean) berdasarkan asumsi dan keyakinan dari teori kritis dengan melihat realitas sosial. Analisis data dalam penelitian ini menggunakan dekonstruksi retoris dengan filosofi Jacques Derridean sebagai refleksi dari pembacaan dekonstruktif. Hasil penelitian menunjukkan bahwa analisis semiotika dekonstruktif mengungkapkan beberapa realitas yaitu; (a) bagi hasil sebagai jaminan atas setiap keuntungan maupun kerugian dari hasil usaha yang disepakati kedua belah pihak; (b) bagi hasil sebagai suatu keadilan, keadilan atas hak dan kewajiban masing-masing anggota perjanjian kerjasama usaha; (c) bagi hasil sebagai kesepakatan dan tanggung jawab, bentuk kesepakatan yang terjadi pada awal kerjasama dan tanggung jawab atas berjalannya kegiatan kerjasama usaha; dan (d) bagi hasil sebagai konsekuensinya, memberikan konsekuensi keuntungan bisnis dari setiap kebijakan bisnis. Kajian ini memberikan pemahaman tentang beragam interpretasi bagi hasil dan makna di balik realitasnya.
Enpowerment Strategy of Kandri Tourism Village Through Technology Information Media Umi Hanifah; Bayu Tri cahya; Miftah Nurul Khaqiqi; Fitri Handayani
Proceeding of International Conference on Science, Health, And Technology 2021: Proceeding of the 2nd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.718 KB) | DOI: 10.47701/icohetech.v1i1.1141

Abstract

Tourism is a sector that plays an important role in improving the economy of a country. One of the efforts to empower people living in rural areas is through the tourism sector because the potential tourism in Indonesia is in rural areas. The purpose of this article is to reveal how the economic conditions of the Kandri village community are and how the community empowerment strategy to form a tourism village. This research was conducted in Kandri Village, Gunungpati District, Semarang Regency. This research uses qualitative methods by collecting data based on interviews, observation and documentation. The approach in this study uses the phenomenology approach. The results showed an increase in income among the people of Kandri Village after being turned into a Kandri Tourism Village, then in terms of facilities there were also improvements that supported the comfort of the visitors. In terms of analysis, namely Strengths, it can be seen that the management of tourism in Kandri Village is completely handled by the Kandri Village manager through the media of information technology. Weaknesses (Weaknesses) in tourism management is that direct tourism management is still carried out by people who live in tourism objects, while in terms of Opportunities (opportunities) there are the many potential tourist objects in Semarang Regency as regional tourism development. Threats are the changing of policies for the implementation of activities, so that the implementation of activities does not run effectively.
Pengungkapan Islamic Social Reporting (ISR) dan Karakteristik Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII70) Bayu Tri Cahya; Dwi Putri Restuti; Noor Sifah
Jurnal Ekonomi dan Bisnis Islam (JEBI) Vol. 3 No. 1 (2023): Maret
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAMMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jebi.v3i1.1825

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh karakteristik perusahaan dalam pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang terdaftar di Jakarta Islamic Index 70 (JII70) pada tahun 2018. Karakterisktik perusahaan meliputi, Firm Size (Ukuran Perusahaan), profitabilitas, likuiditas dan leverage. Aspek karakteristik perusahaan merupakan unsur vital karena menunjukkan ciri-ciri atau karakter yang dimiliki oleh masing-masing entitas bisnis. Jakarta Islamic Index 70 (JII70) merupakan saham yang masih tergolong baru, karena baru diluncurkan pada bulan Mei 2018. Penelitian ini menganalisis ISR melalui laporan tahunan perusahaan dengan menggunakan metode content analysis. Jumlah sampel dalam penelitian ini adalah 34 perusahaan yang ditentukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Firm Size (Ukuran Perusahaan) berpengaruh positif terhadap pengungkapan ISR, namun likuiditas memiliki signifikansi negatif. Sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap pengungkapan ISR.
Analisis Return Reksa Dana Syariah Berdasarkan Domestic Macroeconomics dan Foreign Macroeconomics Dwi Putri Restuti; Bayu Tri Cahya
Jurnal Manajemen dan Keuangan Vol 12 No 1 (2023): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v12i1.6066

Abstract

The investment trend of Islamic mutual funds is very interesting in the era of globalization. Sharia mutual funds are the right investment solution because their operations are free from elements of maysir, gharar and usury. In addition, ease of access and reach is also influenced by the application of technology. Investors simply monitor the development of investment instruments using mobile phones. Based on this phenomenon, it is necessary to analyze the various factors that influence the development of Islamic mutual funds so that investors can obtain maximum returns. These influential factors can be domestic macroeconomic factors (inflation, exchange rates and the BI Rate) and foreign (Dow Jones Islamic Market Index). Therefore, this study aims to determine the effect of inflation, exchange rates, the BI Rate and the Dow Jones Islamic Market Index on the return of Islamic mutual funds. A quantitative approach was adopted in the research along with the sample selection using the Purposive Sampling method. So that the population is all Islamic mutual funds registered with the Financial Services Authority with a sample of 17 Islamic mutual funds. Based on multiple linear regression analysis, the results show that: 1) inflation has a partially significant effect on the return of Islamic mutual funds, 2) the exchange rate has no significant effect partially on the return of sharia mutual funds, 3) the BI Rate has no significant effect partially on the return of sharia mutual funds, and 4) the Dow Jones Islamic Market Index has a partially significant effect on the return of Islamic mutual funds. The use of foreign stock indexes (Dow Jones Islamic Market Index) is a novelty in this study.
THE IMPACT OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, AND INCOME ON FINANCIAL PLANNING FOR CHILD’S EDUCATION FUNDS Bayu Tri Cahya; Ika Erlita; Ibnu Muttaqin
Jurnal Studi Gender dan Anak Vol 5 No 01 (2023): SETARA: Jurnal Studi Gender dan Anak
Publisher : Center of Gender Studies and Child of State Islamic Institute of Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/jsga.v5i01.6764

Abstract

This study aims to determine the effect of financial literacy, financial behavior, and income on financial planning in children's education funds. This type of research is quantitative research with causal methods. The population of this study is housewives who live in Kotakan Village, Karanganyar District, Demak Regency. The sampling technique used was purposive sampling and a sample of 95 respondents was obtained. Data collection techniques using a questionnaire. The analytical method used is multiple linear regression analysis with SPSS 25 software. The results of the study state that financial literacy has a positive and significant effect on financial planning in children's education funds. Income has a positive and significant effect on financial planning in children's education funds. Financial behavior has a positive and insignificant effect on financial planning in children's education funds.
Capital Market Knowledge, Return, Risk Perception, Technological Advancement, and Investment Interest in Social Media : (Case Study on Followers of the Instagram Account of @ngertisaham) Bayu Tri Cahya; Dwi Putri Restuti; Syarif Hidayatullah; Ratih Paramita Sari
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.27-40

Abstract

Purpose: This study aims to determine and investigate the effect of capital market knowledge, return, risk perception, and technological advancement on investment interest in social media. Methodology: The present study employs a descriptive research design that utilizes quantitative methods. The study's population consisted of followers of the @ngertisaham account on Instagram. A sample of 100 respondents was collected using the Slovin formula. The data collection methodology applies a questionnaire, and next, the acquired data is processed employing the IBM SPSS Statistics version 25 software application. The data analysis technique uses a validity test, reliability test, classical assumption test, and hypothesis testing (multiple linear regression analysis, coefficient of determination, f-test, and t-test). Findings: The findings of this study show that there is only a partial relationship between capital market knowledge, technological advancement, and investment interest among Instagram followers of the @ngertisaham account. However, this relationship is not significant. In contrast, the return and risk perception variables show positive and statistically significant effects on investment interest among Instagram followers of the @ngertisaham account. Novelty: The novelty aspect of this study is using respondents of Instagram followers of the @ngertisaham account.
The Spiritual Entrepreneur of The Santri Based On Falsafah Local Wisdom Gusjigang In The City of Kudus Bayu Tri Cahya; Saidatul Munawwaroh; S Surepno; Irsad Andriyanto
Al Tijarah Vol. 7 No. 1 (2021): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v7i1.5636

Abstract

The Kudus Regency society is known as the santri's merchant is so persistent, skilled, and hardworking. The personage of Sunan Kudus is characterized as waliyul Ilmy and this Guardian teaches a philosophy "gusjigang" with a good typology core moral, intelligent of religion and good at trading. The teachings of Gusjigang for the trader's life were able to raise a distinctive characteristic that formed the spiritual value of their daily life. So this research will illustrate the spiritual value of the merchant santri's who are based on the philosophy of local wisdom of Gusjigang in Kudus Regency. The data analysis method used is qualitative with a phenomenology approach and data collection using interviews, observation, and documentation techniques. The purpose of the study of this article is to reveal the spiritual value of the merchant santri's based on the philosophy of local wisdom Gusjigang. the study gave a result of the spiritual practice of merchant santri's in the form of Dalail Khairat fasting, fasting sunnah, Tahajud Praying, and Dhuha praying, and Dzikrullah, as well as the relevance of Gusjigang philosophy, to apply to the self the santri's merchant produce a characteristic that is futurist, altruism, Ihsan and philanthropic.
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Ayu Safitri Adni, Riyan Afandi, Johan Affandi, Johan  Agustina, Rizki Fauriza Ali, Nor Aishah Mohd Amaliani, Shofi Nur Andri Veno Andriani, Asih Andriasari, Widi Savitri Arifah, Tri Hanum Arsad, Muhammad Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Asyiqin, Nor' Atieq, Muhammad Qoes Azliani, Firda Nur Betania Kartika Muflih Betania Kartika Muflih Budi Eko Soetjipto Cahyadi, Iwan Fahri cahyo, abdul latif dwi Chatarina Umbul Wahyuni Choridah, Nur Cihwanul Kirom Danang Kurniawan Danang Kurniawan Diah Saputri, Dilla Ajeng Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Erlita, Ika Etha Widyarani Farida Rohmah Farida Rohmah Fatchan Achyani Fatchan, Fuad Fika Sufiana Fitri Handayani Habibah, Muzayyidatul Hadi Purnomo Hamdani, Lukman Hikmah Endraswati Hikmah Endraswati, Hikmah Ika Erlita Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Islamiah, Makrufah Hidayah Ita Akyuna Nightisabha Iwan Fahri Cahyadi Jadzil Baihaqi Jadzil Baihaqi Jannah, Ulfiyatul Johan Afandi Kirom, Cihwanul kusuma, aryanti muhtar Lailis Sa’adah Lorena Dara Putri Karsono Luddin, Jalal Maharany, Indah Dewi Makarima, Naeli Miftah Nurul Khaqiqi Miranti, Liana Mohd Ali, Nor Aishah Muhammad Arsad Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muttaqin, Ibnu Nadhifah, Farikatun Nadhifah, Nur Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Kholis Nurjati, Fawzia Zakisa Puji Wahyu Hidayanti Putri Rubiana Putri, Eskasari Rahmat Ilyas, Rahmat rakhmawati, ita Ramadhani, Siti Fajriati Ratih Paramita Sari Ratih Paramitasari, Ratih Restuti, Dwi Putri Rikha Zakiyah Riyan Adni Rizki Fauriza Agustina Rizqy, Inada Rohmah, Farida Rukmini Rukmini S, Surepno Saidatul Munawwaroh Salma Badriyah Salsabila, Sekar Rani Saputri, Dilla Ajeng Diah Sari, Dita Apriliana Sekar Rani Salsabila Siti Amaroh Siti Amaroh Siti Nafiah Sufiana, Fika Sukardi, Agung Slamet Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Surepno, Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Tri Irawati, Tri Ulya, Vina Himatul Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Waluyo Widi Savitri Andriasari Widi, Widi Savitri Andriasari