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All Journal IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan INFERENSI Jurnal Ekonomi Syariah Teori dan Terapan Global Review of Islamic Economics and Business Jurnal Al-Qardh Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Ilmiah Ekonomi Islam Moneter : Jurnal Akuntansi dan Keuangan FALASIFA : Jurnal Studi Keislaman Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Kewirausahaan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EkBis: Jurnal Ekonomi dan Bisnis Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Ekonomi JUSTICIA SAINS: Jurnal Ilmu Hukum Media Riset Akuntansi Auditing & Informasi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Imara: Jurnal Riset Ekonomi Islam Jurnal Kajian Ekonomi dan Perbankan Syariah
Slamet Haryono
Dosen Tetap Prodi Keuangan Islam UIN Sunan Kalijaga Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor Penentu Struktur Modal : Bukti Empiris pada Indeks IDX30 di Bursa Efek Indonesia Nur Fitriyanto; Slamet Haryono
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.017

Abstract

This study aims to examine the influence of determinants of capital structure, such as business risk, dividend payout ratio, growth opportunities, sharia compliance, non-debt tax shield, profitability and tangibility toward corporate leverage by being moderated by the size of the company. The population of this study is companies that have listed on IDX30 index, with a purposive sampling method obtained by a sample of 15 companies. This study found that profitability and non-debt tax shiled had significant negative effect, business risk and firm size had significant positive effect and dividend payout ratios and sharia compliance had a significant negative effect, while future growth opportunities and firm tangibility did not significantly influence leverage company.
Pengaruh Inflasi Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah di Masa Pandemi Covid 19 Nu’man Afif; Slamet Haryono
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5774

Abstract

The purpose of this study was to determine the effect generated by rupiah exchange rate inflation and the impact of the COVID-19 pandemic on the amount of fees charged to murabahah transactions at Indonesian Sharia Commercial Banks. The population that has been determined is all Islamic banks that are established and operating in Indonesia. To facilitate data collection, the authors grouped the sample data into two categories. The first is related to Islamic banking statistics issued by the OJK, and the second is related to inflation published by Bank Indonesia. The type of research chosen in this study uses quantitative methods, in order to facilitate the process of data analysis, so that the data obtained can be accounted. The results show that inflation has a negative but not significant effect on murabahah financing and the corona virus has a positive and significant effect on murabahah financing.
PENGARUH TATA KELOLA PERUSAHAAN PENGARUH TATA KELOLA PERUSAHAAN DAN PERATAAN LABA TERHADAP KONSERVATIF AKUNTANSI Siti Nur Hidayati; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2353

Abstract

Accounting conservatives can anticipate losses but not report finances. In this study, the indicators used to measure accounting conservatives are managerial ownership, institutional ownership, independent ownership, and income smoothing. The sample used was 7 companies and randomly selected which were registered in the LQ45 index for the period 2013 to 2019. Data were obtained from the publications of each company. The data analysis technique used is panel data regression analysis with the random effect selected model. The results of this study indicate that simultaneously managerial ownership, institutional ownership, independent ownership, and income smoothing variables have an effect on accounting conservatives. As for partially, managerial ownership, institutional ownership, and income smoothing variables affect accounting conservatives. The existence of the influence of these three variables to increase public confidence by implementing conservative accounting. while the independent ownership variable has no effect on accounting conservatives because individual share ownership does not affect accounting conservatives. Keywords: Accounting conservative, managerial ownership, institutional ownership, independent ownership, and income smoothing
Return Saham, Faktor Fundamental, Dan Resiko Sistematik Pada Perusahaan Konstruksi Dan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Muhammad Adnan Azzaki; Slamet Haryono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i1.362

Abstract

Perusahaan Konstruksi dan Infrastruktur merupakan perusahaan yang memiliki potensi besar dalam menghasilkan return/keuntungan. Hal ini dikarenakan sektor konstruksi dan infrastruktur menjadi prioritas pembangunan di banyak negara terkhusus di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh faktor Fundamental dan Resiko sistematik perusahaan Konstruksi dan Infrastruktur yang berada di bursa efek indonesia terhadap return saham pada tahun 2015-2019. Menggunakan data sekunder dengan alat analisis regresi panel, maka dapat disimpulkan bahwa dari hasil uji t statistik melalui pendekatan secara parsial, variabel Rasio Profitabilitas (ROA), Rasio pasar (PER), dan Resiko sistematik (BETA) berpengaruh secara signifikan terhadap return saham. Sedangkan variabel Rasio likuiditas (DER) dan Rasio solvabilitas (CR) tidak memiliki pengaruh signifikan terhadap return saham. Adapun hasil uji F statistik dapat disimpulkan bahwa secara simultan faktor fundamental yaitu Rasio Profitabilitas (ROA), Rasio likuiditas (DER), Rasio solvabilitas (CR), Rasio pasar (PER), dan Resiko sistematik (BETA) berpengaruh signifikan terhadap return saham pada perusahaan konstruksi dan infrastruktur di bursa efek indonesia pada tahun 2015-2019. Hasil penelitian ini dapat menjadi tambahan literatur baru terutama bagi investor dalam menganalisis kondisi perusahaan yang berada pada sektor Konstruksi dan Infrastruktur, dalam memperoleh return (keuntungan) di pasar modal.
DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP Ika Nur Astuti; Yayu Putri Senjani; Slamet Haryono
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.873 KB) | DOI: 10.25105/mraai.v22i2.13985

Abstract

Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.
The Influence of Islamic Financial Instrumens On Indonesia's Economic Growth: An AutoregressiveE Distributed Lag Approach Farma Andiansyah; Syafiq Mahmadah Hanafi; Slamet Haryono; Taosige Wau
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 2 (2022)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i2.11826

Abstract

Pertumbuhan keuangan syariah di Indonesia mengalami pertumbuhan yang sangat signifikan. Pemerintah Indonesia berharap sektor keuangan menjadi instrumen penting dalam mendorong pertumbuhan ekonomi di Indonesia, namun tampaknya persentase pertumbuhan ekonomi di Indonesia telah menurun selama satu dekade terakhir. Penelitian ii bertujuan untuk menganalisa sejauh mana dampak instrument keuangan syariah terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini memakai metode kuantitatif dengan alat analisis model Autoregressive Distributed Lag (ARDL). Hasil penelitian ini memperlihatkan bahwa semua variabel instrumen keuangan syariah memiliki efek negatif terhadap pertumbuhan ekonomi dalamjangka pendek. Sedangkan dalam jangka panjang, semua variabel independen memiliki pengaruh positif terhadap pertumbuhan ekonomi kecuali Reksa Dana Syariah yang menunjukkan efek negatif dan Pembiayaan Bank Syariah serta Saham Syariah tidak berpengaruh terhadap pertumbuhan ekonomi di Indonesia. Dengan demikian dapat disimpulkan bahwa instrumen keuangan syariah dalam jangka panjang memiliki pengaruh positif mendorong pertumbuhan ekonomi di Indonesia.
PENGARUH INSTRUMEN KEUANGAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI INDONESIA FARMA ANDIANSYAH; SYAFIQ MAHMADAH HANAFI; SLAMET HARYONO; TAOSIGE WAU
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i1.288

Abstract

The growth of Islamic finance in Indonesia has experienced very significant growth. The Indonesian government hopes that the financial sector will become an important instrument in promoting economic growth in Indonesia, but it seems that the percentage of economic growth in Indonesia has declined over the past decade. This study aims to analyze the impact of Islamic financial instruments on economic growth in Indonesia. This study uses a quantitative method with an Autoregressive Distributed Lag (ARDL) model analysis tool. The results of this study show that all Islamic financial instrument variables have a negative effect on economic growth in the short term. Meanwhile, in the long term, all independent variables have a positive effect on economic growth except for Sharia Mutual Funds which show a negative effect and Sharia Bank Financing and Sharia Stocks have no effect on economic growth in Indonesia. Thus, it can be concluded that Islamic financial instruments in the long term have a positive influence on encouraging economic growth in Indonesia.
Pengaruh adopsi ifrs, komite audit terhadap kualitas laba pada perusahaan manufaktur di bursa efek indonesia Sarni Handayani Puspita Sari; Slamet Haryono
AKUNTABEL Vol 18, No 2 (2021): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.782 KB) | DOI: 10.30872/jakt.v18i2.8931

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Adopsi IFRS, komite audit terhadap kualitas laba di Indonesia. Penelitian ini menggunakan alat Analisis Regresi Berganda, populasi dalam penelitian ini adalah sebagian perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Pengambilan sampel menggunakan tekhnik purposive sampling yaitu pemilihan sampel dengan pemilihan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 40 perusahaan manufaktur. Hasil penelitian Adopsi IFRS tidak berpengaruh terhadap kualitas laba dan Komite Audit berpengaruh pada kualitas laba.
Differences In The Implementation of Good Corporate Governance In Conventional Banks and Sharia Banks In Indonesia Angrum Pratiwi; Slamet Haryono
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 17, No 3 : Al Qalam (Mei 2023)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v17i3.2182

Abstract

This type of research is content analysis, namely analyzing various regulations and reports that have been published. The research sample consists of three Conventional Banks and three Islamic Banks. The results show that Conventional Banks and Islamic Banks have both complied with the law, Bank Indonesia regulations, OJK regulations. However, they have some differences regarding religious foundations in implementing GCG in Islamic Banks. The Sharia Supervisory Board (DPS) is only owned by Islamic Banks, as a company supervisor to remain sharia compliant. GCG external assessment must be carried out immediately by Islamic Banks, aiming to increase competition a conventional institutions in the Islamic financial industry.
Model Pemberdayaan Lembaga Keuangan Mikro Syariah dalam rangka Pengembangan Usaha Mikro Kecil Menengah pada Masyarakat Mohammad Farhan Qudratullah; Slamet Haryono
Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 7 No. 1 (2023)
Publisher : Fakultas Sains dan Teknologi, UIN Sunan Kalijaga Yogyakarta

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

Abstract

Industri keuangan syariah global berkembang sangat pesat termasuk di Indonesia, Otoritas Jasa Keuangan (OJK) menyebutkan bahwa 88% aset keuangan syariah Indonesia ada di pasar modal, 10% ada di perbankan dan sisanya 2% ada pada industri keuangan non-bank (IKNB). Hal ini menunjukan bahwa kontribusi lembaga keuangan mikro syariah (LKMS) masih sangat minim di Indonesia, sedangkan Indonesia memilki potensi sangat besar sebagai negara berkembang dan mayoritas masyarakatnya adalah muslim. Penelitian ini bertujuan untuk melakukan eksplorasi terkait model pengembangan LKMS secara kualitatif. Hasil yang diperoleh bahwa terdapat dua fungsi pokok LKMS, yaitu: funding dan financing, untuk mengembangkan usaha kecil masyarakat yang erat kaitannya financing. Secara umum terdapat dua model financing, yaitu berbasis ekuitas dan berbasis utang. Model financing berbasis ekuitas kurang populer dibanding yang berbasis utang karena komplektifitasnya, sedangkan model ini memiliki risiko lebih rendah dan langsung berdampak pada sektor riil. Sehingga model yang paling ideal untuk pemberdayaan LKMS dalam rangka pengembangan UMKM adalah model financing berbasis ekuitas. [The global Islamic finance industry is developing very rapidly, including in Indonesia, the Financial Services Authority (OJK) stated that 88% of Indonesia's Islamic financial assets are in the capital market, 10% are in banking and the remaining 2% are in the non-bank financial industry (IKNB). This shows that the contribution of Islamic microfinance institutions (LKMS) is still very minimal in Indonesia, while Indonesia has enormous potential as a developing country and the majority of its people are Muslims. This study aims to explore the development model of LKMS qualitatively. The results obtained show that there are two main functions of LKMS, namely: funding and financing, to develop community small businesses which are closely related to financing. In general, there are two financing models, namely equity-based and debt-based. The equity-based financing model is less popular than the debt-based one because of its complexity, while this model has a lower risk and has a direct impact on the real sector. So that the most ideal model for empowering MFIs in the context of developing MSMEs is an equity-based financing model.]
Co-Authors Abdurrahman Niarman Albab Al Umar, Ahmad Ulil Alif Khuwarazmi Maulana Julendra Angrum Pratiwi Dini Maulana Lestari Duwi Ira Setianti Dwi Marlina Wijayanti Dwi Marlina Wijayanti Dzar Lathuf Farassi Fahmi Yahya Farma Andiansyah Farma Andiansyah Fitri Utami Furwanti, Reni Ibnu Muhdir Ihsan Mulia Siregar Ika Nur Astuti Imam Syafi'i Irfan Akadji Izzuna Davi Laili Isnaini Melis Melis Mohammad Farhan Qudratullah Muhammad Adnan Azzaki Muhammad Yanuarsa Nur Fitri Eka Asbarini Nur Fitriyanto Nurus Sa'adah Nu’man Afif Rahmadila, Ervina Riska Permatalia Sarni Handayani Puspita Sari Senjani, Yayu Putri Siti Nur Hidayati Sunarsih Sunarsih SYAFIQ MAHMADAH HANAFI Syafiq Mahmadah Hanafi Udiyo Basuki Wau, Taosige Yundari, Yundari