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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 Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi 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) Iqtishoduna: Jurnal Ekonomi Islam 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 JASF (Journal of Accounting and Strategic Finance) Journal of Islamic Accounting and Finance Research Jurnal Ekonomi el-Jizya: Jurnal Ekonomi Islam 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 Journal of Finance and Islamic Banking Al-Amwal: Jurnal 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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RELEVANCE OF ACCOUNTING INFORMATION TOWARDS SHARE PRICES OF JAKARTA ISLAMIC INDEX (JII) LISTED COMPANIES Fitri Utami; Slamet Haryono; Abdurrahman Niarman
Imara: JURNAL RISET EKONOMI ISLAM Vol 5, No 1 (2021): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v5i1.2710

Abstract

Accounting information has an important role in describing the condition and performance of a company. However, some investors have not fully used accounting information in sorting out share purchases. This study examines the relevance of accounting information to share prices in companies listed on the Jakarta Islamic Index (JII) for the period 2015 to 2020. The accounting information used is Earnings per Share (EPS), Book Value (BV), Return On Equity (ROE), Net Profit Margin (NPM), and Current Ratio (CR). With the panel data regression analysis method, the researcher found that collectively all accounting information (EPS, BV, ROE, NPM and CR) were stated to have relevance value in explaining their effect on stock prices. Individually, only BV and ROE have relevance value in influencing stock prices. As for EPS, NPM and CR have no value relevance to the share price of companies listed on the Jakarta Islamic Index (JII) for the period 2015 to 2019
Kebijakan Pajak Dan Keuangan Publik Di Negara-Negara Muslim Selama Pandemi Covid-19: Perbandingan Uni Emirat Arab Dan Qatar Udiyo Basuki; Slamet Haryono
JUSTICIA SAINS - Jurnal Ilmu Hukum Vol 8, No 1 (2023): JUSTICIA SAINS: Jurnal Ilmu Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jcs.v8i1.2387

Abstract

The Coronavirus (Covid-19) pandemic, which was caused by the SARS-CoV-2 virus since the beginning of 2020, has spread throughout the world. Due to the spread of this virus, the world is experiencing a health emergency, considering the large number of deaths caused by infected victims. The World Health Organization, WHO declared Covid-19 a pandemic on March 11, 2020. All affected countries immediately adopted policies to contain the spread of the virus, including the United Arab Emirates and Qatar, which are countries with the most open economic policies in the world. Various policies, especially policies in the field of taxation and public finance were taken by the Governments of the United Arab Emirates and Qatar to overcome the impact of the pandemic. The whole world that has a tax regime is engaged in a virus mitigation strategy.The research, which uses a combination of field research and library research, is analytically descriptive in nature, namely describing and analyzing the responses of the governments of the United Arab Emirates and Qatar regarding tax policy and the use of tax proceeds during the Covid-19 pandemic.The results of the research show that to deal with the consequences of the Covid-19 pandemic which has an impact on almost all sectors of life, the governments of the United Arab Emirates and Qatar have both taken strategic steps, including in tax policy. They issue various regulations related to taxation in terms of collecting tax funds and using tax funds through the state budget. 
Green Banking: Operating Costs on Operating Income, Capital Adequacy Ratio, Financial Slack, Sustainability Officer, and Sustainability Committee Ihsan Mulia Siregar; Slamet Haryono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 5 (2023): September-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20235pp427-442

Abstract

ABSTRACT This study aims to investigate and analyze e the effect of Operating Expenses Operating Income (BOPO), capital adequacy ratio (CAR), financial slack, sustainability officer, and sustainability committee on green banking disclosure in Islamic banks registered with the Financial Services Authority (OJK) during the period 2017-2021. In this study, panel data regression data analysis techniques were used with the help of Eviews 10 software. The results of this study show that partially the variables Operating costs in operating income  (BOPO), capital adequacy ratio (CAR), financial slack, and sustainability officer have no effect on green banking disclosure.  While the variable Sustainability Committee has a positive and significant effect on Green Banking disclosure. At the same time, the variables BOPO, CAR, Financial Slack, Sustainability Officer, and Sustainability Committee have a significant effect on Green Banking disclosure. The implication of this research for science is to contribute to the literature related to the factors that influence green banking disclosure. In addition, this research is also expected to help banks in improving their governance, and for the government is expected to help in making policies related to green banking disclosure. Keywords: Operating Expenses on Operating Income, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh dari Biaya Operasional Pendapatan Operasional (BOPO), Rasio Kecukupan Modal (CAR), Financial Slack, Sustainability Officer, dan Sustainability committee terhadap pengungkapan green banking pada bank syariah yang terdaftar di OJK  selama periode 2017-2021. Teknik sampling yang digunakan adalah Purposive Sampling dengan kriteria tertentu, sehingga sampel didapat sebanyak 45 data dari 9 Bank syariah yang sesuai kriteria. Dan menggunakan teknik analisis data regresi data panel dengan bantuan software Eviews 10.  Hasilnya menunjukkan bahwa secara parsial variabel BOPO, Capital Adequacy Ratio (CAR), Financial Slack dan Sustainability Officer tidak berpengaruh terhadap pengungkapan Green banking.  Sedangkan variabel Sustainability Committee  berpengaruh positif dan signifikan terhadap pengungkapan Green Banking. Secara simultan variabel BOPO, CAR, Financial Slack, Sustainability officer dan Sustainability Committee memiliki pengaruh dan signifikan terhadap pengungkapan Green banking Kata Kunci:  Biaya Operasi pada Pendapatan Operasional, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability    
Product Market Competition, Financial Leverage, Risk of Financing on Financial Stability: Studies on Islamic Banks in Indonesia Duwi Ira Setianti; Slamet Haryono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 4 (2023): Juli-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20234pp365-376

Abstract

ABSTRACT This study aims to explain and analyze the effect of product market competition, financial leverage, and risk of financing on the stability of Islamic banks in Indonesia in 2018-2022.  The sampling technique used is Islamic banks listed on the Indonesia Stock Exchange.  Source of data obtained from the annual report of each bank.  The analytical method used is panel regression analysis with Eviews 10 software with the Common Effect Model (CEM) model as the best model. The variables used consist of product market competition (PCM), financial leverage (DER proxy), and financing risk (NPF proxy) on banking stability (proximate Natural Logarithm Z-Score).  The results of this study found that product market competition did not affect bank stability.  Meanwhile, financial leverage and financing risk have a negative effect on the stability of Islamic banks in Indonesia.  From the results of this study, it is hoped that competition for Islamic banks in Indonesia can always run normally as it is today.  In addition, the financial leverage and financing risks of Islamic banks have a negative impact on banking stability.  Therefore, this research can be used as an early warning and reference for Islamic banks to make funding decisions through debt capital and excessive financing. keywords: Banking stability, product market competition, financial leverage, financing risk ABSTRAK  Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh persaingan pasar produk, financial leverage, dan risk of financing terhadap stabilitas bank syariah di Indonesia pada 2018-2022. Teknik pengambilan sampel yang digunakan bank syariah yang terdaftar di Bursa Efek Indonesia. Sumber data diperoleh dari laporan tahunan masing masing bank. Metode analisis yang digunakan adalah analisis regresi panel dengan software Eviews 10 dengan model Common Effect Model (CEM) sebagai model terbaik .Variabel yang digunakan terdiri dari persaingan pasar produk (PCM), financial leverage (proksi DER) dan resiko pembiayaan (proksi NPF) terhadap stabilitas perbankan (doproksikan Natural Logarithm Z-Score. Hasil dari penelitian ini menemukan bahwa persaingan pasar produk tidak berpengaruh terhadap stabilitas bank. Sementara financial leverage dan resiko pembiayaan berpengaruh negative terhadap stabilitas bank syariah di Indonesia. Dari hasil penelitian ini, diharapkan persaingan bank syariah di Indonesia dapat selalu berjalan berjalan normal seperti saat ini. Selain itu, financial leverage dan resiko pembiayaan bank syariah berdampak buruk pada stabilitas perbankan. Oleh karena itu, penelitian ini dapat dijadikan early warning dan acuan bagi bank syariah untuk mengambil keputusan pendanaan melalui modal hutang dan pembiayaan yang berlebihan. Kata Kunci: Stabilitas perbankan, product market competition, financial leverage, resiko pembiayaan
Determinant Performance of Islamic Equity Funds in Indonesia Alif Khuwarazmi Maulana Julendra; Dwi Marlina Wijayanti; Slamet Haryono
Global Review of Islamic Economics and Business Vol. 11 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/grieb.2023.111-04

Abstract

Financial risk tolerance is a crucial factor affecting the growth of Islamic Equity Funds and is directly linked to the performance of Islamic Equity Fund managers.  Enhanced performance by investment managers in cultivating Islamic Equity Funds is likely to increase the intention to invest in such funds. This study aimed to assess and provide comprehensive information on the performance of Islamic Equity Funds in Indonesia. Quantitative statistical analysis was used to examine the impact of stock selection skills, market timing ability, fund size, fund age, expense ratio, and portfolio turnover on the performance of Islamic Equity Funds. This study utilized annual data from 2015-2020, obtained from the prospectus of each Islamic Equity Fund, Central Bank Indonesia (BI), and the Statistics of Indonesia (BPS). The findings indicated that stock selection skill and expense ratio had a positive and significant effect on the performance of Islamic Equity Funds. However, market timing ability, fund age, and fund size had no significant effect, although the results showed positive values. On the other hand, portfolio turnover had a negative and significant effect on the performance of Islamic Equity Funds. Therefore, it can be inferred that higher stock selection abilities of investment managers lead to better returns, and the expense ratio of an equity fund reflects the costs associated with portfolio management, administration, marketing, and distribution. Originality/Value: This paper addresses the significant issues that arise in Islamic equity funds, which are crucial as investment portfolios, and contributes to a limited body of research in this area. Therefore, gaining insight into the key factors affecting the performance of equity funds can optimize their functionality and attract investors.
THE EFFECT OF FINANCING OR CREDIT RISK, LIQUIDITY AND CAPITAL ADEQUACY ON THE PROFITABILITY OF ISLAMIC BANKS IN 2016-2021 Dzar Lathuf Farassi; Slamet Haryono
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

In Indonesia, there are two types of banking operations: conventional and sharia. The existence of these two types of banks has a positive impact, namely the emergence of motivation to improve their performance better than other banks. The purpose of this research was to find out how the influence of financing or credit risk, liquidity risk, and capital adequacy risk have affected the profitability of Islamic banking in Indonesia in 2017–2021, both partially and simultaneously. This research uses a type of quantitative-descriptive research. The conclusion that can be drawn from this study is that the variables of financing or credit risk, liquidity risk, and capital adequacy risk significantly influence profitability. In the t (partial) test, the financing or credit risk variable has a significant effect on the profitability of Islamic banking in 2016–2021. The t (partial) test of the liquidity risk variable has no effect on the profitability of Islamic banking in 2016–2021. And the partial t test for capital adequacy risk has a significant effect on the profitability of Islamic banking in 2016–2021.
Analisis Komparatif Kinerja Reksa Dana Syariah dan Reksa Dana Konvensional di Masa Pandemi Izzuna Davi; Slamet Haryono
Jurnal Ilmiah Ekonomi Islam Vol 8, No 3 (2022): JIEI : Vol.8, No.3, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i3.6802

Abstract

This study aims to compare and see the performance of Islamic mutual funds and conventional mutual funds during the pandemic. This study uses a type of research with a quantitative approach. The samples used in this study were conventional mutual funds and Islamic mutual funds. The source of data in this study is secondary data from the Net Asset Value per unit (NAV/unit) of sharia mutual funds and conventional mutual funds available on the OJK website. The analytical method used is the comparative method and the average difference test using the independent sample t-test method, with the SPSS program and the Sharpe method to determine the best performance of stock mutual fund ratings. The results show that the performance of conventional stock mutual funds with an average Sharpe index of 0.026 is superior to the performance of Islamic mutual funds with an average Sharpe index of 0.021, while based on the independent sample t-test test, it is proven that there is no significant difference between the performance of Islamic stock mutual funds and performance of conventional equity mutual funds, with a 2-tailed sig value of 0.498 > 0.05.
Transforming Islamic Zakat Governance Through Digital Systems and Adaptive Organizational Culture Irfan Akadji; Nurus Sa'adah; Slamet Haryono
FALASIFA : Jurnal Studi Keislaman Vol 17 No 01 (2026)
Publisher : UAS PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/falasifa.v17i01.2981

Abstract

This study examines the optimization of BAZNAS Gorontalo’s performance through system digitalization and adaptive organizational culture within the framework of Islamic zakat governance. Using an integrative literature review approach, this research analyzes scholarly works related to digital transformation, organizational culture, Islamic philanthropy, and zakat management institutions. Previous studies have mainly focused on technological aspects of digital zakat, while limited attention has been given to the relationship between digitalization, adaptive culture, and local socio-religious characteristics in regional zakat institutions. The findings indicate that digital transformation has the potential to improve efficiency, transparency, accountability, and service quality in zakat management. In the perspective of Islamic governance, digitalization also supports the implementation of amanah, public trust, and accountable Islamic social finance management. Among the organizational culture dimensions examined, the adhocracy culture is viewed as the most supportive of digital transformation due to its emphasis on innovation and adaptability. In addition, innovation-oriented leadership plays an important role in strengthening organizational transformation. This study contributes a conceptual framework integrating digital transformation, adaptive organizational culture, and Islamic governance values in strengthening contemporary zakat institutions and digital Islamic philanthropy.
Pendapatan Akuntansi Dan Harga Saham Terhadap Pertumbuhan Dalam Produk Domistik Bruto (PDB) Ahmad Junidi; Slamet Haryono
el-Jizya: Jurnal Ekonomi Islam Vol. 8 No. 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.517 KB)

Abstract

The purpose of this research is to find out whether accounting income and stock prices can influence the movement of GDP growth. This study uses quantitative research methods, with up to 4 companies listed on the stock exchange using quarterly data from the period 2017-2019. The results showed that simultaneously variable stock price and accounting income can affect GDP growth. But partially. Whereas accounting income influences GDP growth positively and significantly.
Board characteristic and Indonesian Islamic bank’s credit risk Fitri Anisa Nusa Putri; Slamet Haryono; Narong Hassanee
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19113

Abstract

Purpose - This study aims to analyze factors that influencing credit risk  in Indonesian Islamic banks based on the board characteristic.Method - This study is a quantitative method using secondary data from nine Indonesian Islamic banks during 2018 to 2022. The sample of this study was taken by purposive sampling method and the data were analyzed using panel data regression analysis, including the classical assumption, F-test and T-Test.Result - This study povides evidence that sharia supervisor board size and women on board of directors are negative and significantly related to credit risk. However, the education level of board of directors and indepedent commissioners does not influence Indonesian Islamic Bank’s credit risk.Implication - These findings have implications for regulators and policy study to streghthen the internal governance mechanism to protect the Indonesian Islamic banks from financial failures and increseas the trust of stakeholder thorugh the effectiveness of implementation good corporate governance.Originality - This study represents a novel contribution to the literature on the determinants of Indonesian Islamic Bank’s credits risk as it conceptualized the relationship between board characteristic  and the credit risk. This study represents the few that adopt comprehensive modeling approach by proposing the role of board of directors’ gender diversity and education level and Islamic governance context represented by sharia supervisory board.
Co-Authors Abdurrahman Niarman Ahmad Junidi Albab Al Umar, Ahmad Ulil Alif Khuwarazmi Maulana Julendra Angrum Pratiwi Bill Pangayow Dini Maulana Lestari Duwi Ira Setianti Dwi Marlina Wijayanti Dwi Marlina Wijayanti Dzar Lathuf Farassi Fahmi Yahya Farma Andiansyah Farma Andiansyah Fitri Anisa Nusa Putri Fitri Anisa Nusa Putri Fitri Utami Furwanti, Reni Holilur Rahman Ibnu Muhdir Ihsan Mulia Siregar Ika Nur Astuti Imam Buchori Imam Syafi'i Irfan Akadji Izzuna Davi Julina Julina Laili Isnaini Mega Mushrifah Melis Melis Moh. Wardi Mohammad Farhan Qudratullah Muhammad Adnan Azzaki Muhammad Rafiuddin Muhammad Yanuarsa Narong Hassanee Noor Aimi Mohamad Puad Nur Fitri Eka Asbarini Nur Fitriyanto Nur Hidayah Selviyanti Nurus Sa'adah Nu’man Afif Qonitah Rifda Zahirah Rafiqi, Iqbal Rahmadila, Ervina Ratih Avisya Riska Permatalia Riskiana Elina Ruspita Rani Pertiwi Sarni Handayani Puspita Sari Senjani, Yayu Putri Siti Nur Hidayati Sunarsih Sunarsih SYAFIQ MAHMADAH HANAFI Syafiq Mahmadah Hanafi Udiyo Basuki Wau, Taosige Yasni Efyanti Yuan Chen Yundari, Yundari Zaid Raya Argantara