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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
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Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi Cahya, Bayu Tri; Habibah, Muzayyidatul; Restuti, Dwi Putri; Hanifah, Umi; Jannah, Ulfiyatul
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.21222

Abstract

The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.   
Analisis Harga Saham Ditinjau dari Rasio Keuangan Perusahaan yang Listing di Jakarta Islamic Index (JII) Periode 2015-2017 Cahya, Bayu Tri; Vitriani, Eri; Andriani, Asih
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6270

Abstract

This study aims to determine the Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (ITO) on stock price in companies registered in the Jakarta Islamic Index in 2015-2017. The approach used in this study is a quantitative approach. The data in this study are secondary data. The data obtained from the site www.idx.go.id and the website of each company. The sample determination technique uses purposive sampling technique and data analysis using multiple regression analysis. The findings show that Return on Asset (ROA) affect stock price while Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turn Over (ITO) have no effect on the stock price.
Struktur Modal: Ditinjau dari Karakteristik Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII70) Cahya, Bayu Tri; Nafiah, Siti; Suparwi, Suparwi; Kurniawan, Danang
BISNIS Vol 7, No 2 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i2.6369

Abstract

Capital structure is a combination of long-term debt and the company's own capital in the form of retained earnings and the issuance of shares. This study aims to determine the effect of size, asset structure, and profitability on the capital structure of companies registered in the Jakarta Islamic Index 70. Jakarta Islamic Index 70 (JII70) is a sharia stocks index that was just launched in 2018. This research design is quantitative. The population in this study is companies listed on the Jakarta Islamic Index 70 during the 2018 period. The sample in this study was 51 company stocks. The techniques in this study are classic assumptions and multiple linear regression analysis. The results of this study indicate that the Asset Structure affects the capital structure. While profitability and size do not affect capital structure.
MERETAS AKTUALITAS ISLAMIC SOCIAL REPORT: SEBAGAI CORPORATE SOCIAL RESPONSIBILITIES FRAMING BERBASIS SYARIAH (DALAM PENDEKATAN FILOSOFIS) Cahya, Bayu Tri; Hanifah, Umi
BISNIS Vol 4, No 1 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i1.1693

Abstract

This article analysed the concept of islamic social developmentreport as a frame of sharia-based corporate socialresponsibilities. The study was conducted by library researchbased on previous studies and related literature. The resultsindicated that the concept of social islamic report was based onthe philosophy of good governance and corporate socialperformance reporting standard that takes into account theaspects of material, moral, and spiritual in reporting. Inparticular, this index is an extension of social performancereporting standards which include society's expectations notonly about the role of corporations in the economy, but also thecompany's role in the spiritual perspective. Besides the indexalso places emphasis on social justice related to theenvironment, the rights of minorities, and employees.Finally,syariah framework is part of a corporate strategy aimed at thesustainability of the company, providing benefits to thecommunity and participate in the social interest.
APLIKASI MAQASID ASY-SYARI‘AH PADA SISTEM KEUANGAN SYARIAH Zaki, Muhammad; Cahya, Bayu Tri
BISNIS Vol 3, No 2 (2015): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v3i2.1497

Abstract

Maqas'id  asy-shari’ah  is relevant koredor as a basis for the development of the system, practice, and sharia banking products. The order of maqas'id asy-shari’ah is the way the light for the journey of sharia banking in answer the question dynamic based on the common good and welfare. The concept of Islamic economy is a prerequisite that must be developed further, not only in the conceptual overtones teapi also in practical overtones, especially in the practice of sharia banking. Islam has been providing textual sources that adequate to provide limitations prioritising man, but it is not enough if not balanced with social inferensi.  The theory maqas'id  asy-shari’ah  in the study of the Islamic economy is a step forward in the development of Islamic economic model that most ideal. This is because the maqas'id asyshari’ah can be used as the tool to help resolve the argument in specify a law in order to achieve the goal of shortening the law.
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