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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 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 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 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.]
Principles of Good Corporate Governance (GCG) in Cash Waqf Management at Cash Waqf Institution Slamet Haryono; Melis Melis
Jurnal I-Philanthropy Vol 3 No 1 (2023): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v3i1.17360

Abstract

Good Corporate Governance (GCG) is a set of principles and values that aim to optimize the value of a company or organization by ensuring that decision-making and operational processes are carried out in a transparent, accountable, fair, responsible and sustainable manner. The implementation of GCG in waqf bodies is very important to ensure that waqf management is carried out effectively and efficiently so that it can provide maximum benefits for people in need. Following are some of the mechanisms for implementing GCG in waqf bodies: 1) Formation of GCG Committees Waqf bodies can establish a GCG Committee whose job is to develop GCG policies and procedures in accordance with GCG principles. 2) Transparency and Accountability The waqf agency must ensure that all activities and operations carried out are open and transparent, so as to minimize the risk of conflict of interest and corruption. 3) Formation of a Code of Ethics The waqf agency must have a Code of Ethics that regulates the behavior of all parties involved in waqf activities. 4) Training and Education Waqf bodies must provide training and education to all employees, management, and parties related to waqf activities to increase understanding and awareness of GCG principles and how to implement them within the organization. 5) Internal Evaluation and Audit Waqf bodies must conduct regular evaluations and internal audits to ensure that the implementation of GCG in waqf bodies is running well. By applying GCG principles consistently and effectively, waqf bodies can improve their performance and credibility, so that they can gain the trust of the public and provide maximum benefits for people in need.
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.
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 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 Nur Hidayati Sunarsih Sunarsih SYAFIQ MAHMADAH HANAFI Syafiq Mahmadah Hanafi Udiyo Basuki Wau, Taosige Yundari, Yundari