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All Journal Juara: Jurnal Riset Akuntansi AKTSAR: Jurnal Akuntansi Syariah International Journal Law and Legal Ethics (IJLLE) Jurnal Bisnis Manajemen dan Akuntansi Proceeding of International Conference Health, Science And Technology (ICOHETECH)

Umi Hanifah

Fakultas Hukum Dan Bisnis, Universitas Duta Bangsa Surakarta Fakultas Sains Dan Teknologi, Universitas Duta Bangsa Surakarta

Author-ID : 2648214

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

Published : 6 Documents Claim Missing Document

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Articles

Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking Bayu Tri Cahya; Puji Wahyu Hidayanti; Nur Kholis; Umi Hanifah
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3700

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan identitas etis islam, Islamic intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Variabel pengungkapan identitas etik Islam diproksikan dengan indeks identitas etik, variabel modal intelektual Islam diproksikan dengan iB-VAIC TM , variabel ukuran perusahaan diproksikan dengan logaritma natural dari total aset. Penelitian ini menggunakan penelitian asosiatif dengan desain pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan periode 2016-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling yang diperoleh 10 Bank Umum Syariah dan data yang digunakan sebanyak 36 data. hipotesis diuji dengan menggunakan analisis regresi berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pengungkapan identitas etis Islam dan modal intelektual Islam secara parsial berpengaruh positif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Sedangkan variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan ROA.

Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020) BAYU TRI CAHYA; Dita Apriliana Sari; Ratih Paramitasari; Umi Hanifah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12031

This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.

THE PROPER WAGE FOR WORKERS DURING THE COVID-19 PANDEMIC ACCORDING TO THE GOVERNMENT REGULATION PERPECTIVE NUMBER 78 OF 2015 CONCERNING WAGES Zanuar Bayu Pamungkas; Cholifatu Rohmah; Aris Prio; Umi Hanifah; Agus Suyatno
International Journal of Law and Legal Ethics Vol 2 No 1 (2021): Vol 2 Issue 1 April 2021
Publisher : DUTA BANGSA UNIVERSITY INDONESIA

Wages are an absolute that couldn’t be avoided. Wages are the companies’ obligation to their workers for their reciprocal efforts for the sake of the companies. However, during the covid-19 pandemic, there are obstacles to this wage, such as wage’s cut, suspension of THR, until housing of workers or layoffs. This study is intended to determine the implementation of government regulation number 78 of 2015 about wages for workers. This study uses empirical juridical based on online forms distributed via Google form. From this study the authors found several things that considered the case, there are delays, wage deductions and THR. In this problem, the average of it is caused by less income from consumers. Therefore, the government issued Government regulation number 78 of 2015 about Wages and Circular letter (SE) Number M/6/HK.04/IV/2021 About the Implementation of Provision of Religious Holiday Allowances in 2021 for workers/ laborers in companies. Whether the companies do not enforce the applicable regulations, it will be considered as a crime. According of legislation, the government had carried out the legal accountability to workers or laborers.

Analisis Yuridis Pengupahan Tenaga Kesehatan Kontrak Di Rumah Sakit Oktavia Eko Anggraini; Aris Prio Agus Santoso; Erna Chotidjah Suhatmi; Umi Hanifah
Jurnal Bisnis Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Vol 1 No 2 Tahun 2021
Publisher : Universitas Duta Bangsa Surakarta

Pasal 28D ayat (2) UUD 1945 menjelaskan bahwa setiap orang berhak bekerja serta mendapat imbalan danperlakuan yang adil dan layak dalam hubungan kerja. Dijelaskan dalam pasal 90 ayat (1) UU No. 13 tahun 2003 tentangketenagakerjaan disebutkan bahwa pengusaha pengusaha dilarang membayar upah rendah dari upah minimum. Persoalan yangterjadi dilapangan, beberapa tenaga kesehatan honorer mendapat upah lebih rendah dari upah minimum. Permasalahan dalampenelitian ini adalah bagaimana pengupahan tenaga kesehatan kontrak di rumah sakit dan bagaimana pertanggungjawabanhukum yang diberikan terhadap tenaga kesehatan kontrak sebagai pemberi jasa layanan kesehatan. Metode penelitian inimenggunakan pendekatan yuridis sosiologis dengan pengumpulan data dari studi lapangan dan studi pustaka. Untukmengetahui apakah ada singkronisasi antar peraturan yang berlaku dengan praktik dilapangan. Data yang diperoleh dianalisissecara kualitatif.

Enpowerment Strategy of Kandri Tourism Village Through Technology Information Media Umi Hanifah; Bayu Tri cahya; Miftah Nurul Khaqiqi; Fitri Handayani
Proceeding of International Conference on Science, Health, And Technology 2021: Proceeding of the 2nd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Tourism is a sector that plays an important role in improving the economy of a country. One of the efforts to empower people living in rural areas is through the tourism sector because the potential tourism in Indonesia is in rural areas. The purpose of this article is to reveal how the economic conditions of the Kandri village community are and how the community empowerment strategy to form a tourism village. This research was conducted in Kandri Village, Gunungpati District, Semarang Regency. This research uses qualitative methods by collecting data based on interviews, observation and documentation. The approach in this study uses the phenomenology approach. The results showed an increase in income among the people of Kandri Village after being turned into a Kandri Tourism Village, then in terms of facilities there were also improvements that supported the comfort of the visitors. In terms of analysis, namely Strengths, it can be seen that the management of tourism in Kandri Village is completely handled by the Kandri Village manager through the media of information technology. Weaknesses (Weaknesses) in tourism management is that direct tourism management is still carried out by people who live in tourism objects, while in terms of Opportunities (opportunities) there are the many potential tourist objects in Semarang Regency as regional tourism development. Threats are the changing of policies for the implementation of activities, so that the implementation of activities does not run effectively.

ANALYSIS OF LEVERAGE ON FIRM VALUE THAT IS MODERATED BY CARBON EMISSION DISCLOSURE Umi Hanifah; Rayhan Gunaningrat
Proceeding of International Conference on Science, Health, And Technology Proceeding of the 3rd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

The purpose of this study is to investigate the role of carbon emission disclosures in moderating the effect of firm characteristics such as leverage on firm value. This study's sample companies are manufacturing firms that are listed on the Indonesia Stock Exchange between 2015 and 2021. Leverage are the independent variables in this study. The dependent variable in this study is the company's value, and the moderating variable is carbon emission disclosure. The fixed effect model is the analytical method used. According to the test results leverage has no direct positive effect on firm value and leverage has a negative effect on firm value that is moderated by CED.

Co-Authors Agus Suyatno Aris Prio Aris Prio Agus Santoso Bayu Tri Cahya Cholifatu Rohmah Dita Apriliana Sari Erna Chotidjah Suhatmi Fitri Handayani Indra Hastuti Melisa Ari Rahmawati Miftah Nurul Khaqiqi Nur Kholis Oktavia Eko Anggraini Puji Wahyu Hidayanti Rahmawati Indah Sari Ratih Paramitasari, Ratih Rayhan Gunaningrat Zanuar Bayu Pamungkas

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