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Peran Perguruan Tinggi Keagamaan Islam Negeri dalam Pengembangan BUMDES Menuju Kemandirian Desa di Provinsi Lampung Ahmad Hazas Syarif; Ahmad Habibi
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4261

Higher education plays an essential function and role in the development of Human Resources (HR), this is what makes Indonesians look forward to higher education institutions, especially Islamic colleges, to build skilled and self-sufficient generations. The State Islamic Universities in Lampung is divided into two different institutions, Raden Intan State Islamic University Lampung (UIN RIL) and Metro State Islamic Institute (IAIN Metro) Lampung. Education occupies a strategic position in economic development when high-quality human resources are viewed as the determining factor in successful development. Likewise, most economists agree that human resources are the most decisive factor in character and National development speeds and Economy. This research is a qualitative study, with an entire population of Bumdes in the Lampung province of 1,988 and the identification of samples to 95 BUMDes. The results of this study found that out of 475 BUMDes administrators, there were still a few who had a undergraduate education background (S1), and they are not from state Islamic religious universities, because the contribution of alumni from UIN Raden Intan Lampung and IAIN Jurai Siwo remain limited in the business or partners of the various provinces of Lampung province. Keywords: State Islamic Religious Universities, BUMDes, Independent Villages.

Studi Komparasi Pertumbuhan Ekonomi Indonesia Sebelum dan Ketika Terjadinya Pandemi Covid-19 Khavid Normasyhuri; Ahmad Habibi; Erike Anggraeni
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 21, No 2 (2021)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v21i2.8147

COVID-19 is having an impact on health and the economy. COVID-19 puts pressure on world economic growth, including Indonesia's economic growth. Indonesia Government Regulations administered since March 2020 regarding to the prohibition of crowding at public places and social distancing have further limited the economical activities and even have an impact to the deceleration of economic growthThis research is a comparative quantitative research. The data used is secondary data before the occurrence of COVID-19, namely three months II 2018 three months III 2019 and when COVID-19 occurs, namely three months IV 2019 three months I 2021. The statistical tool used is SPSS Version 21. The test used is Paired Sample T-Test. As a result, there is a significant difference in economic growth before and after COVID-19 occurs. It is happened caused by an epidemic that spreads across the country affected the growth of the global economy decreasing no exception for Indonesia economic growth the effectiveness of social distancing policy that caused blockage economy activity and presentation of Indonesia's high exposure to COVID-19 and character of society when facing economy on the epidemic situation as the factor of Indonesias economic growth experiencing a recession in the negative direction.

EFFECTIVENESS FINANCIAL LITERACY TOWARD MAKING DECISION OF CONSUMER BEHAVIOR Surono Bin Jamel; Moh. Bahruddin; Ahmad Habibi
Buletin Studi Ekonomi VOL.25.NO.1.FEBRUARI 2020
Publisher : Buletin Studi Ekonomi

This study aims to examine the effect of financial literacy on customer behavior. This research was conducted on the campus community of economics and business faculties of Islamic Islamic University of Lampung in 2013. The samples obtained were 41 of 496 people using slovin sampling. Analysis of the data used is quantitative descriptive using simple linear regression with the help of the statistical program spss 23 for windows. The results of the study stated that financial literacy has a positive and significant effect on consumer behavior in determining consumption decisions. Self-control is not enough to determine the right decision in consumption, so financial knowledge is needed in making effective decisions so that it can get maximum utility from the products consumed to improve welfare.

A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach) Moh. Bahrudin; Ahmad Habibi; Muhammad Iqbal
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i1.818

This study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are Islamic commercial banks and conventional banks. This study took 8 banks consisted of 4 Islamic banks and 4 conventional banks. The Independent Sample t-Test was used to analyze the data. The results of the study show that the use of the ISR index and CSR between sharia and conventional banks are different from each other in term of the companies’social report disclosure.

BENEFITS OF FINANCIAL RATIOS FOR FINANCING SHARIA BANKING INDONESIA Ahmad Habibi; Muhammad Iqbal
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 1 (2021)
Publisher : Univeristas Islam Bandung

This study aims at how the benefits of financial ratios to Islamic banking financing in Indonesia. The data used is time-series data. Population, as well as samples in this study, are statistical reports of sharia banking Sharia Commercial Banks in Indonesia for the period January 2015 - December 2017. Ratio selection is conducted by using a stepwise regression method as well as hypothesis testing is done by multiple regression, t-test, and F test. The results obtained from the study show that the value of Adjusted R2 can obtain values of 0.914 or 91.40%. The t-test results show that FDR, NPF, and ROA significantly influence Sharia Banking Financing. This shows that from the financial ratios used in this study, three financial ratios that affect the Financing of Sharia Banking in Indonesia, namely FDR, NPF, and CAR.

Zakat and Macro Economic Effects on Indonesian Inflation Rahmat Fajar; Erike Anggraini; Ahmad Habibi; Heni Noviarita
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to analyze whether there is an effect of zakat, investment, exchange rate, BI rate and government spending on inflation in Indonesia for the 2009-2019 period. The type of data used is secondary data obtained from BPS, BI, Ministry of Trade through published agency reports which are analyzed using multiple linear regression with the help of the E-Views 10 Program. The results of this study are: (1) zakat variables, investment, exchange rates, The BI rate and government spending partially have no effect on inflation in Indonesia for the 2009-2019 period. (2) variables of zakat, investment, exchange rate, BI rate and government spending simultaneously have no effect on inflation in Indonesia for the 2009-2019 period. (3) The concept of inflation in the Islamic view refers to Al-Maqrizi's inflation theory which states that inflation can occur by natural conditions as well as human error and a system that is not transparent and accountable. This increase in inflation can be minimized by the concept of zakat through demand pull inflation, while investment plays a role in suppressing inflation through cost push inflation. On the other hand, macroeconomic variables such as exchange rates, BI Rate and Government Expenditures play a role in controlling inflation by applying the Islamic concept, namely the prohibition of usury, maysir and prioritizing the principle of justice.

Global Market Reaction to the Indonesian Islamic Capital Market During Covid Outbreak Ahmad Habibi; Khavid Normasyhuri; Aula Nurul Ma'rifah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1 (2023)
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.v12i1.14897

The COVID-19 pandemic has impacted the global Islamic capital market, including Indonesia. As a result, it is critical to investigate the global stock market reaction to this issue. This study seeks to comprehend the global Islamic stock market's reaction to the Indonesian Islamic stock market, as represented by the Jakarta Islamic Index (JII), during the COVID-19 outbreak. To test the hypothesis, this study employs the Error Correction Model (ECM) techniques. The findings revealed that the global Islamic stock market had a significant influence on the Indonesian Islamic stock market during that time, both in the short and long term. This is due to the Islamic stock market's interconnected nature, which attracts investors as it allows foreigners to own Islamic stocks in Indonesia, and also offers valuable long- and short-term prospects. In addition, the globalization of the world economy, social and political relations are interrelated between countries, especially in the era of COVID-19. Because the outbreak was unavoidable, it caused global economic chaos and extreme crises, including investments in the Islamic stock market. In light of crisis, the findings of this study can be used as practical guidance for investors considering investing in the Islamic stock market.============================================================================================================== ABSTRAK - Reaksi Pasar Global Terhadap Pasar Modal Syariah Indonesia Dalam Masa Covid-19. Pandemi COVID-19 berdampak pada pasar modal syariah global, termasuk Indonesia. Oleh karena itu, kajian yang berkaitan dengan hal tersebut sangat penting dilakukan. Penelitian ini bertujuan untuk mengkaji reaksi pasar modal syariah global terhadap pasar modal syariah Indonesia yang diwakili oleh Jakarta Islamic Index (JII) dalam masa COVID-19. Untuk menguji hipotesis, penelitian ini menggunakan teknik Error Correction Model (ECM). Hasil temuan menunjukkan bahwa pasar modal syariah global memiliki pengaruh signifikan terhadap pasar modal syariah Indonesia, baik dalam jangka pendek maupun jangka panjang. Hal ini disebabkan oleh sifat interkoneksi pasar modal syariah, yang menarik investor karena memungkinkan orang asing untuk memiliki saham syariah di Indonesia, dan juga menawarkan prospek jangka panjang dan jangka pendek yang menguntungkan. Selain itu, akibat globalisasi ekonomi, hubungan sosial dan politik antar negara saling berkaitan, terutama di era COVID-19. Karena pandemi tersebut tidak terhindarkan, kondisi ekonomi global dan krisis terjadi dalam berbagai sektor, termasuk pasar modal syariah. Temuan penelitian ini berimplikasi sebagai pedoman praktis bagi investor dalam berinvestasi di pasar modal syariah di Indonesia.

Pengaruh Karakteristik Eksekutif Corporate Governance Dan Deferred Tax Expense Terhadap Tax Avoidance (Studi Perusahaan Keuangan Syariah Yang Terdaftar Di Bei Periode 2016-2020) Taufiqur Rahman Rahman; Ahmad Habibi Habibi; David Novaldi Novaldi
Falah Journal of Sharia Economic Law Vol. 3 No. 2 (2022): Falah: Jurnal Hukum Ekonomi Syariah
Publisher : STAI Al-Ma'arif Way Kanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55510/fjhes.v3i2.140

Mendapatkan fasilitas umum dan kemudahan dalam mengakses untuk menunjang aktivitas sehari hari adalah hal yang diinginkan oleh seluruh warga negara. pajak memiliki peran yang sangat penting bagi negara karena dapat menggerakkan roda pemerintahan dan menjadi unsur utama dalam menunjang kegiatan perekonomian negara. Adapun rumusan masalah dari penelitian ini adalah, apakah karakteristik eksekutif, corporate governance, dan deferred tax expense berpengaruh terhadap penghindaran pajak (tax avoidance) pada perusahaan keuangan syariah yang terdaftar di BEI selama 5 tahun (2016-2020). Tujuan dari penelitian ini dilakukan untuk menganalisis pengaruh karakteristik eksekutif, corporate governance, dan deferred tax expense terhadap tax avoidance. Metodologi penelitian yang digunakan peneliti adalah pendekatan kuantitatif, dan data yang dibutuhkan adalah jenis data sekunder yang didapatkan dari laporan keuangan dan laporan tahunan perusahaan. Menggunakan metode analisis Data panel yaitu menggunkan salah satu model antara Common Effect, fixed Effect, dan Random Effect dengan melakukan uji chow, uji hausman, dan uji lagrange multiplier. Berdasarkan hasil analisis uji t didapatkan bahwa karakteristik eksekutif memiliki pengaruh negatif dan tidak signifikan terhadap tax avoidance, sedangkan corporate governance dan deferred tax expense memiliki pengaruh positif dan tidak signifikan terhadap tax avoidance. Berdasarkan hasil analisis uji f didapatkan bahwa variabel bebas dalam penelitian ini secara besamaan tidak memiliki pengaruh dan tidak signifikan terhadap tax avoidance.

The Policy Role of Bank Syariah Indonesia for MSMEs Sector in Community Economic Empowerment Ahmad Habibi; Pertiwi Utami; Rozina Muzammil; Muhammad Nasor
Jurnal Kewirausahaan dan Bisnis Vol 28, No 1 (2023): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v28i1.67178

The people's economy can be improved through the micro business sector. The issue of the role of Bank Syariah Indonesia (BSI) as a competent Islamic bank is a new hope for these business actors. Unfortunately, previous studies have not disclosed in depth the programs and policies of BSI after the merger. This study aims to determine the policy of Islamic banking toward the micro-business sector to empower the community's economy. The study was conducted on Bank Syariah Mandiri (BSM), which merged with two other large Islamic banks, Bank Rakyat Indonesia Syariah (BRI Syariah) and Bank Negara Indonesia Syariah (BNI Syariah), and became BSI. The research design used a qualitative approach with data collection techniques in interviews, observation, and documentation. BSI is a bank that collects and distributes funds to the public based on sharia principles. The findings show that BSI maintained its reputation as a competent Islamic bank in community empowerment efforts. This is evidenced by the inclusion of BSI in the Forbes list of The World's Best Banks 2021 because it has met the criteria for trust, terms and conditions, customer services, digital services, and financial advice. Although it has merged with two other Islamic banks, BSM continues to use the same system as before, except for some adjustments related to product policies regarding costs, benefits, and margin provisions by applicable regulations. Community empowerment through Micro Business products refers to Law Number 21 of 2008 concerning Islamic Banking. In its development, to support the community's economy, BSI carries out a sustainable finance agendavillage economic programs, food security, sociopreneur scholarships, and siding with MSMEs.Keywords: Bank Syariah Indonesia; policy; MSMEs

Pengaruh Karakteristik Eksekutif Corporate Governance Dan Deferred Tax Expense Terhadap Tax Avoidance (Studi Perusahaan Keuangan Syariah Yang Terdaftar Di Bei Periode 2016-2020) Taufiqur Rahman Rahman; Ahmad Habibi Habibi; David Novaldi Novaldi
Falah: Jurnal Hukum Ekonomi Syariah Vol. 3 No. 2 (2022): Falah: Jurnal Hukum Ekonomi Syariah
Publisher : LPPM Institut Al-Ma'arif Way Kanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55510/fjhes.v3i2.140

Mendapatkan fasilitas umum dan kemudahan dalam mengakses untuk menunjang aktivitas sehari hari adalah hal yang diinginkan oleh seluruh warga negara. pajak memiliki peran yang sangat penting bagi negara karena dapat menggerakkan roda pemerintahan dan menjadi unsur utama dalam menunjang kegiatan perekonomian negara. Adapun rumusan masalah dari penelitian ini adalah, apakah karakteristik eksekutif, corporate governance, dan deferred tax expense berpengaruh terhadap penghindaran pajak (tax avoidance) pada perusahaan keuangan syariah yang terdaftar di BEI selama 5 tahun (2016-2020). Tujuan dari penelitian ini dilakukan untuk menganalisis pengaruh karakteristik eksekutif, corporate governance, dan deferred tax expense terhadap tax avoidance. Metodologi penelitian yang digunakan peneliti adalah pendekatan kuantitatif, dan data yang dibutuhkan adalah jenis data sekunder yang didapatkan dari laporan keuangan dan laporan tahunan perusahaan. Menggunakan metode analisis Data panel yaitu menggunkan salah satu model antara Common Effect, fixed Effect, dan Random Effect dengan melakukan uji chow, uji hausman, dan uji lagrange multiplier. Berdasarkan hasil analisis uji t didapatkan bahwa karakteristik eksekutif memiliki pengaruh negatif dan tidak signifikan terhadap tax avoidance, sedangkan corporate governance dan deferred tax expense memiliki pengaruh positif dan tidak signifikan terhadap tax avoidance. Berdasarkan hasil analisis uji f didapatkan bahwa variabel bebas dalam penelitian ini secara besamaan tidak memiliki pengaruh dan tidak signifikan terhadap tax avoidance.

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