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Modal Intelektual Islam dan Ukuran Perbankan terhadap Kinerja Maqashid Syariah Yusro Rahma; Atiqah Atiqah
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22507

The high level of public trust in the growth of the world of Islamic banking makes Islamic banking have to think about changing strategies based on Islamic intellectual capital and performance based on Islamic maqashid with the role and size of banking as a strong supporter. This research aims to examine that Islamic Intelectual Capital (IIC) and size of banking influence toward Maqashid Syariah Performance (MSP). This research used a sample of Islamic banking in Indonesia listed in the FSA the period 2014 to 2018. Methods using moderated regression analysis. The results of this research prove that Islamic Banking Value Added of Human Capital (IBVAHU) has negative effect toward MSP at significance level 10%. Islamic Banking Value Added of Capital Employed (IBVACA) and Islamic Banking Value Added of Structure Capital (IBSTVA) have not effect as partially toward of MSP. Size of banking has not effect toward Maqashid Syariah Performance (MSP). Size of banking cannot moderate relationship between IBVACA and IBSTVA toward of MSP. But Size of banking can moderate relationship between Islamic Banking Value Added of Human Capital (IBVAHU) toward of MSP.How to Cite:Rahma, Y., & Atiqah. (2021). Modal Intelektual Islam dan Ukuran Perbankan Terhadap Kinerja Maqashid Syariah. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 201-214.

FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN MURABAHAH BANK SYARIAH DI INDONESIA Yusro Rahma
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study to examine the factors that influence the margin murabaha them, profit targets are proxied by return on assets (ROA), overhead costs, the results of third-party funds and financing. This study used 11 samples of Islamic banking in Indonesia, with criteria has published annual reports and the necessary data available. This study uses regression analysis to examine the factors that influence the margin murabaha. The results of this study showed that the return on assets, overheads and no effect on the financing murabaha margin partially, but the results showed that the results of DPK affect the margin murabaha.DOI: 10.15408/akt.v9i1.3584

The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance Yusro Rahma
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to examine intellectual capital and islamic performance index (IPI) on financial performance with profitability approach. Intellectual capital proxied by Value added intellectual capital (VAIC) (VACA, VAHU and STVA) adopted by Pulic (1998). IPI proxied by Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Islamic Income Ratio (IIR), Profitability by Return on Assets (ROA). This research used 10 samples of islamic bank listed on Indonesia Financial Services Authority (OJK) in period 2012 to 2015. Multiple regression used to examine the hypothetical research. Results of this research provide evidence that value added intellectual capital (VAIC) positively and significantly influence toward return on asset. Profit Sharing Ratio (PSR) negatively and significantly no influence toward return on asset. Zakat Performance Ratio (ZPR) positively and significantly influence toward return on asset. Islamic Income Ratio (IIR) positively and significantly no influence toward return on asset with significance alpha 5%, but with significance alpha 10% Islamic Income Ratio (IIR) positively and significantly influence toward return on asset

Comparative Analysis of Efficient Market for Sharia and Conventional Stocks in ASEAN countries Ahmad Rodoni; Haikal Djauhari; Yusro Rahma; Alhussaini Alawad Alhassan
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 14, No 1 (2022)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

This study analyzes and compares the weak forms of Islamic and conventional stock market efficiency in ASEAN countries. The data were taken from BEI Syariah (JKISSI), Jakarta Stock Exchange (JKSE), FTSE Bursa Malaysia EMAS Syariah (FTFBMS), FTSE Malaysia KLCI (KLSE), SET Index (SETI), and FTSE SET Syariah (FTFSTSH) from January 2015 to August 2021. To avoid analytical bias due to the COVID-19 Pandemic, the data is divided into two periods, January 2015 to December 2019 and January 2020 to August 2021. The contribution of this research is to compare the market efficiency of the weak form of Islamic and conventional stocks over two periods with different methods, namely Variance Ratio Test, Run Test, ARIMA Model, and Recurrent Neural Network (RNN). This study shows that Islamic stocks in these countries are more efficient from January 2015 to December 2019. On the other hand, conventional stocks are more efficient from January 2020 to August 2021 (during the COVID-19 Pandemic). Abstrak Penelitian ini menganalisa dan membandingkan bentuk lemah dari efisiensi pasar saham syariah dan konvensional di negara-negara ASEAN. Data berasal dari BEI Syariah (JKISSI), Bursa Efek Jakarta (JKSE), FTSE Bursa Malaysia EMAS Syariah (FTFBMS), FTSE Malaysia KLCI (KLSE), SET Index (SETI), dan FTSE SET Syariah (FTFSTSH) dari Januari 2015 hingga Agustus 2021. Untuk menghindari bias analisa akibat pandemi COVID-19, data dibagi menjadi dua periode, Januari 2015 hingga Desember 2019 dan Januari 2020 hingga Agustus 2021. Penelitian ini membandingkan bentuk lemah dari efisiensi pasar saham syariah dan konvensional selama dua periode waktu dengan metode berbeda, yaitu Variance Ratio Test, Run Test, Model ARIMA, dan Recurrent Neural Network (RNN). Studi menunjukkan bahwa Saham Syariah di negara-negara tersebut lebih efisien pada periode Januari 2015 hingga Desember 2019. Di sisi lain, saham konvensional lebih efisien pada periode Januari 2020 hingga Agustus 2021 (selama pandemi COVID-19).

Pengaruh Informasi Keuangan Dan Maturity Terhadap Peringkat Sukuk Dengan Leverage Sebagai Pemoderasi Atiqah, Atiqah; Rahma, Yusro
KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Vol. 11 No. 2 (2023): KREATIF
Publisher : Prodi Manajemen Fakultas Ekonomi Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jk.v11i2.y2023.p129-135

Tingginya animo masyarakat yang ingin berinvestasi berasaskan islam membuat dunia keuangan Islam semakin berkembang, sehingga hal itu menjadi perhatian besar untuk para perusahaan penerbit sukuk. Penting bagi para perusahaan penerbit sukukagar dapat menganalisa sesuatu yang merupakan ketertarikan investor untuk berinvetasi dalam instrumen hutang jangka panjang yang berasaskan islam atau sukuk. Tujuan riset adalah untuk mengetahui pengaruh informasi keuangan dan maturity terhadap peringkat sukuk dengan leverage sebagai pemoderasi.Penelitian ini menggunakan sampel perusahaan yang secara konsisten menerbitkan sukuk dalam kurun waktu 2014 sampai 2021. Model penelitian merupakan analisis regresi moderasi. Informasi keuangan dalam hal ini yaitu profitabilitas dan likuiditas dan maturity dengan leverage sebagai pemoderasi. Berdasarkan hasil riset menjelaskan profitabilitas tidak berpengaruh terhadap peringkat sukuk, namun likuiditas dan maturity berpengaruh terhadap peringkat sukuk. Hasil riset menjelaskan pula bahwa leverage tidak mampu memoderasi pengaruh profitabilitas terhadap peringkat sukuk, namun leverage mampu untuk memoderasi pengaruh likuiditas dan maturity terhadap peringkat sukuk

PEMBUATAN AUDIT JUDGEMENT: SELF-EFFICACY, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR Rahma, Yusro; Safrida, Melisa
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43325

This study aimed to test hypothesis and produce empirical evidence regarding the influence of self-efficacy, obedience pressure, task complexity, and auditor experience on audit judgement making. The data research were gathered using a questionnaires distributed to 100 external auditors working at Public Accounting Firms registered in the Big 10. The results toward the data showed that self-efficacy have a negative effect on making audit judgements, obedience pressure have a negative effect on making audit judgements, task complexity have a positive effect on making audit judgements, and auditor experience have a positive effect on making audits judgement.

THE EFFECT OF CAPITAL EXPENDITURE, ENVIRONMENTAL PERFOMANCE, ENVIRONMENTAL MANAGEMENT SYSTEM, INSTITUTIONAL OWNERSHIP AND INDEPENDENT BOARD OF COMMISSIONERS ON CARBON EMISSION DISCLOSURE Desvita, Lilla; Rahma, Yusro
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.7415

Background: Climate change is a serious global threat. Indonesia has an important role in mitigation efforts. To address this issue, a joint effort is needed from the government, companies, and communities to reduce greenhouse gas emissions, encourage sustainable business practices, and raise awareness of the importance of protecting the environment.Objective: This study aims to test the influence of capital expenditure, environmental performance, environmental management system, institutional ownership, and independent board of commissioners on carbon emission disclosure.Research Methods: This study uses secondary data from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a total of 105 data selected through a purposive sampling method. The analysis method used to test the hypothesis is multiple linear regression analysis using SPSS version 29.Research Result: The results of this study indicate that environmental performance and environmental management system have a significant positive effect on carbon emission disclosure. While capital expenditure, institutional ownership, and independent board of commissioners do not affect carbon emission disclosure.Authenticity/Novelty of Research: This study can contribute to additional literature related to research on carbon emission disclosure in non-financial companies in Indonesia which is still rarely studied. This study also re-evaluates the capital expenditure variable which still has different findings in previous studies and is considered relevant to the company's real actions in reducing environmental impacts and increasing carbon emission transparency.

The Impact of Corporate Social Responsibility Disclosure and Company Size on Company Financial Performance: The Role of Intellectual Capital as Moderating Variable Atiqah, Atiqah; Akbari, Prillya Nurul; Rahma, Yusro
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8618

This research aimed to examine the effect of CSR disclosure and company size on the Company's financial performance with intellectual Capital as a moderator. The population in this research are manufacturing companies registered for the 2019-2021 period. The research sample was determined using a purposive sampling method. MRA (Moderated Regression Analysis) was used to answer the hypothesis. This research indicates that CSR disclosure has a positive effect on the Company's financial performance, company size does not affect economic performance, and intellectual Capital has a positive impact on financial performance. Intellectual Capital can moderate the effect of CSR Disclosure on financial performance, and intellectual Capital can moderate the impact of company size on company financial performance. The novelty of this research is to include intellectual Capital as a moderator that strengthens the influence of CSR disclosure and company size on financial performance. The implication of this research is beneficial for the sustainability of the Company, which means that to improve the Company's financial performance, it must have qualified intellectual Capital to encourage CSR disclosure which will also have an impact on increasing the size of the Company.

PEMBUATAN AUDIT JUDGEMENT: SELF-EFFICACY, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR Rahma, Yusro; Safrida, Melisa
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43325

This study aimed to test hypothesis and produce empirical evidence regarding the influence of self-efficacy, obedience pressure, task complexity, and auditor experience on audit judgement making. The data research were gathered using a questionnaires distributed to 100 external auditors working at Public Accounting Firms registered in the Big 10. The results toward the data showed that self-efficacy have a negative effect on making audit judgements, obedience pressure have a negative effect on making audit judgements, task complexity have a positive effect on making audit judgements, and auditor experience have a positive effect on making audits judgement.

Comparative Analysis of Efficient Market for Sharia and Conventional Stocks in ASEAN countries Rodoni, Ahmad; Djauhari, Haikal; Rahma, Yusro; Alhassan, Alhussaini Alawad
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 14 No. 1 (2022)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v14i1.25025

This study analyzes and compares the weak forms of Islamic and conventional stock market efficiency in ASEAN countries. The data were taken from BEI Syariah (JKISSI), Jakarta Stock Exchange (JKSE), FTSE Bursa Malaysia EMAS Syariah (FTFBMS), FTSE Malaysia KLCI (KLSE), SET Index (SETI), and FTSE SET Syariah (FTFSTSH) from January 2015 to August 2021. To avoid analytical bias due to the COVID-19 Pandemic, the data is divided into two periods, January 2015 to December 2019 and January 2020 to August 2021. The contribution of this research is to compare the market efficiency of the weak form of Islamic and conventional stocks over two periods with different methods, namely Variance Ratio Test, Run Test, ARIMA Model, and Recurrent Neural Network (RNN). This study shows that Islamic stocks in these countries are more efficient from January 2015 to December 2019. On the other hand, conventional stocks are more efficient from January 2020 to August 2021 (during the COVID-19 Pandemic). Abstrak Penelitian ini menganalisa dan membandingkan bentuk lemah dari efisiensi pasar saham syariah dan konvensional di negara-negara ASEAN. Data berasal dari BEI Syariah (JKISSI), Bursa Efek Jakarta (JKSE), FTSE Bursa Malaysia EMAS Syariah (FTFBMS), FTSE Malaysia KLCI (KLSE), SET Index (SETI), dan FTSE SET Syariah (FTFSTSH) dari Januari 2015 hingga Agustus 2021. Untuk menghindari bias analisa akibat pandemi COVID-19, data dibagi menjadi dua periode, Januari 2015 hingga Desember 2019 dan Januari 2020 hingga Agustus 2021. Penelitian ini membandingkan bentuk lemah dari efisiensi pasar saham syariah dan konvensional selama dua periode waktu dengan metode berbeda, yaitu Variance Ratio Test, Run Test, Model ARIMA, dan Recurrent Neural Network (RNN). Studi menunjukkan bahwa Saham Syariah di negara-negara tersebut lebih efisien pada periode Januari 2015 hingga Desember 2019. Di sisi lain, saham konvensional lebih efisien pada periode Januari 2020 hingga Agustus 2021 (selama pandemi COVID-19).

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