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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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Factors afffecting on the growth assets of sharia life insurance companies in Indonesia Mega Mushrifah; Slamet Haryono; Bill Pangayow
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.21092

Abstract

Purpose - The objective of this research is to present a summary and examination of the impact of investment returns, claims, and premiums on asset growth in Indonesian sharia life insurance firms from 2018 to 2022.Method - This study uses quantitative methods. The study's population consists of sharia life insurance companies that are registered with the OJK, and its sample consists of seven such companies that provide complete financial reports through 2022. Panel data analysis is the data analysis technique employed in this study, and the Common Effect Model (CEM) was selected using eviws 10.Result - This study provides evidence that premiums and claims have a detrimental effect on Indonesian Islamicic life insurance businesses' asset growth. Low premiums and high claims inhibit asset growth. On the other hand, investment returns have a positive effect, because Islamicic insurance companies gain opportunities for asset growth from investments in various sectors. Therefore, claim management and optimization of investment returns are very important to encourage the growth of company assets.Implication - These findings have implications from the results of this investigation, which show that a company is better and can be considered healthy if its assets are larger.Originality - This study is the first to employ profit-sharing finance as an intervening variable.
Sustainability Performance and Companies Financing: Does Audit Quality Matter? Muhammad Rafiuddin; Fitri Anisa Nusa Putri; Yuan Chen; Slamet Haryono
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.514

Abstract

Public listed companies are increasingly recognizing the importance of corporate social responsibility in their sustainability initiatives. Supporting the stakeholder theory, a commitment for social responsibility activities that reflected by CSR performance as a strategy of firms has created a positive image from stakeholder perceptions. This study examines how corporate social responsibility performance affects companies financing and the role of audit quality. To test the study’s hypotheses, the authors applied linier regressions model on panel data by observing samples of Indonesian Islamic listed companies from 2018 to 2022. The results show that a better CSR performance is associated with lower cost of debt and cost of equity. Moreover, this study also reflect upon the importance of audit quality that proxied by the BIG 4 auditors is found significantly moderates in both cost of debt and cost of equity. Thus, a better corporate social performance with the existence of BIG 4 auditor implies the ability of firms accessing to lower-cost capital by minimized the long term risks. The existence of BIG 4 auditors demonstrated the credibility effective monitoring as a good signals for capital provider or lenders. Our study represents a novelty to enrich the relevant literature on the corporate social responsibility by expanding it towards the role of audit quality on both cost of capital proxies.
The Impact of Technological Investment and Sukuk Activities on Islamic Bank Performance: The Moderating Role of Sharia Governance Qonitah Rifda Zahirah; Slamet Haryono; Julina Julina
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.706

Abstract

Purpose: This study aims to examine the effect of technological investment components (ATM networks, software investment, and human resource expenses) and sukuk activities on the operational performance of Islamic banks in Indonesia. It addresses a gap in the literature by integrating these variables within a unified framework and by incorporating Sharia Governance as a moderating mechanism grounded in agency and stakeholder perspectives. The study also justifies the use of Return on Net Operating Assets (RNOA) as a profitability proxy that better captures operational efficiency in asset-based Islamic banking. Method: This study employs a quantitative approach using unbalanced panel data from 14 Islamic commercial banks in Indonesia over the period 2014–2024. The analysis applies Random Effects panel regression and Moderated Regression Analysis (MRA), while controlling for bank size and Financing to Deposit Ratio (FDR). Findings: The results show that ATM networks, human resource expenses, and sukuk activities positively and significantly affect RNOA, while software investment has no direct effect. Sharia Governance exhibits a differentiated moderating role: the Board of Directors strengthens the effect of ATM networks, the Audit Committee enhances the influence of human resource expenses, and the Sharia Supervisory Board reinforces the relationship between software investment and RNOA. Implications: These findings suggest that Islamic banks should balance physical and digital investments, strengthen human capital, and optimize sukuk utilization, while enhancing governance effectiveness to improve operational performance. Novelty/Value: This study contributes by integrating technological investment, sukuk activities, and multidimensional Sharia Governance within a single empirical framework, while introducing RNOA as a contextually relevant performance measure in Islamic banking.
Dampak Inovasi Hijau, Energi Terbarukan, Konsumsi Energi terhadap Kinerja Keuangan dan Lingkungan Riskiana Elina; Nur Hidayah Selviyanti; Slamet Haryono; Imam Buchori
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10388

Abstract

As global pressure for sustainability practices intensifies, many companies face a dilemma between pursuing profitability and fulfilling environmental responsibilities. This study differentiates between pollution prevention and control innovations and explores their impact on Return on Assets (ROA), market value (Tobin's Q), greenhouse gas (GHG) emissions, and the release of hazardous chemicals. The research aims to analyze the effects of green innovation, renewable energy use, and energy consumption levels on the financial and environmental performance of companies listed in the LQ45 index. A quantitative approach using panel data regression analysis is employed. The results indicate that green innovation has a positive and significant effect on financial performance but paradoxically increases environmental burdens due to its still reactive approach. Renewable energy has not yet had a significant financial impact, although it has begun to reduce chemical emissions. Energy consumption correlates positively with financial performance, reflecting suboptimal energy efficiency. These findings highlight the need for more proactive green strategies and efficient integration of renewable energy to achieve long-term sustainability.      Keywords: Green Innovation, Renewable Energy, Energy Consumption, Financial Performance, Environmental Performance
Reinventing Pesantren Economies: Islamic Social Entrepreneurship as a Model for Sustainable Community Transformation Zaid Raya Argantara; Slamet Haryono; Moh. Wardi; Holilur Rahman; Iqbal Rafiqi; Noor Aimi Mohamad Puad
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 1 (2026): April (on progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i1.3012

Abstract

This study examines the role of Islamic social entrepreneurship in reinventing pesantren-based economies as a sustainable model for community transformation within the broader discourse of inclusive and ethical development. Employing a qualitative descriptive-analytical approach, data were collected through in-depth interviews, participant observation, and documentation at Pondok Pesantren Al-Amien Prenduan, Indonesia. The findings demonstrate that the implementation of Islamic social entrepreneurship through the Micro Waqf Bank (BWM) Al-Pend Barokah Mandiri significantly contributes to economic empowerment among productive low-income communities. Beyond local impact, this pesantren-based model addresses global challenges related to financial inclusion, social inequality, and sustainable development by embedding Islamic ethical values within entrepreneurial practices. The study contributes to the literature by conceptualizing pesantren not merely as religious institutions but as transformative socio-economic actors capable of driving inclusive growth. This research proposes pesantren-based Islamic social entrepreneurship as a viable alternative framework for sustainable community transformation in emerging Muslim economies.
Operational Efficiency Matter? Financing Diversification and Non-Performing Financing in Indonesian Islamic Rural Banks Ratih Avisya; Ruspita Rani Pertiwi; Slamet Haryono; Yasni Efyanti
Journal of Finance and Islamic Banking Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v9i1.13996

Abstract

Purpose: This study examines the moderating role of the cost-to-income ratio (BOPO) in the relationship between financing diversification (FINDIV) and Non-Performing Financing (NPF) in Indonesian Islamic Rural Banks (BPRS). It aims to determine whether operational efficiency strengthens the effectiveness of financing diversification as a financing risk management strategy. Method: This study employs a quantitative approach using balanced panel data from the quarterly financial reports of 15 BPRS during Q1 2021–Q4 2024, resulting in 240 observations. Panel regression analysis is applied to test the direct and moderating effects among the variables. Results: The findings show that financing diversification has no significant direct effect on NPF. However, operational efficiency, indicated by a lower BOPO ratio, significantly reduces financing risk. BOPO also significantly moderates the relationship between financing diversification and NPF, suggesting that diversification becomes more effective in reducing financing risk when banks operate efficiently. Implications: These findings imply that diversification alone is insufficient to mitigate financing risk; its effectiveness depends on operational efficiency and the bank’s ability to manage portfolio complexity. Originality: This study provides empirical evidence on the moderating role of operational efficiency in the diversification–risk nexus within Indonesian Islamic Rural Banks.
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 : UIN Siber 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.
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