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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 Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi SYIRKAH Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Kewirausahaan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi MALIA: Journal of Islamic Banking and Finance 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 Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Leverage, Ukuran Perusahaan dan Inflasi terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Imam Syafi'i; Slamet Haryono
MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v5i1.10482

Abstract

Perusahaan memiliki orientasi untuk mendapatkan keuntungan dalam menjalankan kegiatan usaha. Terdapat faktor-faktor yang mempengaruhi profitabilitas perusahaan, baik secara internal dan eksternal. Manajemen perusahaan, harus mengontrol rasio keuangan mereka dan mempertimbangkan kondisi makroekonomi serta lingkungan karena faktor-faktor tersebut dapat mempengaruhi profitabilitas perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh leverage, ukuran perusahaan dan inflasi terhadap profitabilitas Bank Umum Syariah tahun 2012-2019. Jenis penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah Perusahaan sektor Perbankan yaitu Bank Umum Syariah terdaftar di Otoritas Jasa Keuangan pada periode 2012 sampai 2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi data panel, yaitu penggabungan data cross section dan data time series menggunakan data 10 Bank Umum Syariah Temuan penelitian ini menunjukkan bahwa leverage yang menggunakan indikator DER berpengaruh positif signifikan secara parsial terhadap profitabilitas pada Bank Umum Syariah, yang menggunakan indikator ROA. Selanjutnya ukuran perusahaan yang menggunakan indikator Ln Aset dan Inflasi tidak berpengaruh signifikan secara parsial terhadap profitabilitas pada Bank Umum Syariah, namun berpengaruh secara simultan. Variabel leverage, ukuran perusahaan, dan inflasi berpengaruh signifikan secara simultan atau bersama-sama terhadap profitabilitas pada Bank Umum Syariah.
Good Corporate Governance: Does The Timeliness of Financial Reporting Has an Effect to The Investors’ Reaction? Reni Furwanti; Slamet Haryono; Dini Maulana Lestari
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2021): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v17i1.2320

Abstract

This research aims to find out the influence of independent committee boards, audit committee repats, foreign ownership, and audit quality on the timeliness of financial reporting and their impact on investors' reactions both directly and indirectly. This research uses a quantitative method with population and sample of companies registered in Jakarta Islamic Index (JII). Data will be processed using path analysis using IMB SPSS Statistic 22 software. Based on the results of this research, it is known that directly, independent commissioner variables and audit quality have a positive effect on investor reactions, while foreign ownership variables and audit committee meetings have a negative effect on investors’ reactions. While the indirect influence can be known that only audit committee meetings, foreign ownership, and audit quality can have a significant impact on investors' reactions through the timeliness of disclosure of financial statements as intervening variables. The implication of this research is to prove that the existence of corporate governance in terms of determining the intensity of audit committee meetings, foreign ownership, and determination of KAP selection in improving the quality of audits can make the company more efficient and timely in disclosing its financial statements in order make positive reactions from investors that indicates good news for the company.
Kinerja Keuangan Bank Syariah: Perbandingan Studi dari Indonesia, Malaysia, Arab Saudi dan United Emirates Arab Ahmad Ulil Albab Al Umar; Slamet Haryono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.822

Abstract

Perkembangan perbankan syariah semakin pesat berkembang. Indikator pertumbuhan perbankan syariah dapat dilihat dari kinerja keuangan masing-masing bank. Kinerja perbankan syariah memiliki karakteristik serta keunggulan masing-masing dari beberapa aspek. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan dari beberapa negara yakni Indonesia, Malaysia, Saudi Arabia dan United Emirates Arab. Populasi penelitian ini adalah perbankan syariah di negara Indonesia, Malaysia, Saudi Arabia dan United Emirates Arab. Sampel penelitian ini yakni Bank Muamalat Indonesia (BMI), Maybank Islamic Berhad, Al-Rajhi Bank, Abu Dhabi Islamic Bank. Metode pengukuran kinerja dalam penelitian ini menggunakan metode CAMEL. Penelitian ini menggunakan pendekatan kuantitatif menggunakan analisis statistik deskriptif dan uji One sample t test menggunakan alat uji SPSS. Berdasarkan uji one sample t test menunjukkan bahwa terdapat perbedaan yang signifikan dari rasio CAR, ROA, NPF dan FDR diantara bank syariah di Indonesia, Malaysia, Saudi Arabia dan United Emirates Arab. Implikasi penelitian ini diharapkan dapat sebagai intropeksi serta dapat meningkatkan kinerja masing-masing bank syariah.
Relevansi Informasi Akuntansi Terhadap Harga Saham Perusahaan Listed Jakarta Islamic Index (JII) Fitri Utami; Slamet Haryono
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 2 (2021): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i2.559

Abstract

Informasi akuntansi memainkan peran penting dalam menggambarkan kondisi dan kinerja suatu perusahaan. Namun, beberapa investor belum sepenuhnya menggunakan informasi akuntansi dalam memilah pembelian saham. Penelitian ini menguji relevansi informasi akuntansi terhadap harga saham diperusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2015 sampai 2020. Informasi akuntansi yang digunakan ialah Earnings per Share (EPS), Book Value (BV), Return On Equity (ROE), Net Profit Margin (NPM), dan Current Ratio (CR). Dengan metode analisis regresi data panel, peneliti menemukan bahwa secara bersama-sama semua informasi akuntansi (EPS, BV, ROE, NPM dan CR) dinyatakan memiliki nilai relevansi dalam menjelaskan pengaruhnya terhadap harga saham. Secara individu hanya BV dan ROE yang memiliki nilai relevansi dalam mempengaruhi harga saham. Sedangkan untuk EPS, NPM dan CR tidak memiliki nilai relevansi terhadap harga saham perusahaan yang terdaftar di Jakarta Islamic Index  (JII) periode 2015 sampai 2019.
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
Pengaruh Islamicity Performance Index dan Debt Equity Ratio Terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderasi Periode 2016-2020 Ahmad Afandi; Slamet Haryono
MALIA: Journal of Islamic Banking and Finance Vol 6, No 1 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i1.12600

Abstract

The purpose of this study was to determine the effect of Islamicity Performance Index and Debt Equity Ratio on Profitability with Intellectual Capital as a moderating variable. This study uses firm size as a control variable. The type of research used is quantitative research using Moderate Regression Analysis (MRA) and using secondary data in the form of panel data at Islamic Commercial Banks (BUS) for the 2016-2020 period. Data processing uses the STATA application version 12. The population in this study is Islamic Commercial Banks in Indonesia for the 2016-2020 period. The sampling technique used purposive sampling, namely using certain criteria so as to produce 7 Islamic Commercial Banks as samples. The results showed that the Profit Sharing Ratio, Zakat Performance Ratio, Director-Employee Welfare Ratio, Islamic Income vs Non-Islamic Income had no effect on Profitability. While the Debt Equity Ratio has an effect on Profitability. In addition, Intellectual Capital is not able to moderate the Profit Sharing Ratio, Zakat Performing Ratio, Islamic Income vs Non Islamic Income Ratio to Profitability and is able to moderate the Director-Employee Welfare Ratio, Debt Equity Ratio. This research is expected to be useful for banks as a source of information and references that can be used as consideration in making decisions and increasing company profitability
Pengaruh Islamicity Performance Index dan Debt Equity Ratio Terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderasi Periode 2016-2020 Ahmad Afandi; Slamet Haryono
MALIA: Journal of Islamic Banking and Finance Vol 6, No 1 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i1.12600

Abstract

The purpose of this study was to determine the effect of Islamicity Performance Index and Debt Equity Ratio on Profitability with Intellectual Capital as a moderating variable. This study uses firm size as a control variable. The type of research used is quantitative research using Moderate Regression Analysis (MRA) and using secondary data in the form of panel data at Islamic Commercial Banks (BUS) for the 2016-2020 period. Data processing uses the STATA application version 12. The population in this study is Islamic Commercial Banks in Indonesia for the 2016-2020 period. The sampling technique used purposive sampling, namely using certain criteria so as to produce 7 Islamic Commercial Banks as samples. The results showed that the Profit Sharing Ratio, Zakat Performance Ratio, Director-Employee Welfare Ratio, Islamic Income vs Non-Islamic Income had no effect on Profitability. While the Debt Equity Ratio has an effect on Profitability. In addition, Intellectual Capital is not able to moderate the Profit Sharing Ratio, Zakat Performing Ratio, Islamic Income vs Non Islamic Income Ratio to Profitability and is able to moderate the Director-Employee Welfare Ratio, Debt Equity Ratio. This research is expected to be useful for banks as a source of information and references that can be used as consideration in making decisions and increasing company profitability
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.
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 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 Izzuna Davi Laili Isnaini Melis Melis Mohammad Farhan Qudratullah Muhammad Adnan Azzaki Muhammad Yanuarsa Nur Fitri Eka Asbarini Nur Fitriyanto Nu’man Afif Rahmadila, Ervina Riska Permatalia Sarni Handayani Puspita Sari Senjani, Yayu Putri Siti Muskabikhul Khasanah Siti Nur Hidayati Sunarsih Sunarsih SYAFIQ MAHMADAH HANAFI Syafiq Mahmadah Hanafi Udiyo Basuki Wau, Taosige Yundari, Yundari