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Manifestasi Carbon Emission Disclosure Ditinjau Melalui Karakteristik Perusahaan dan Trading Carbon Wahyuningsih, Rita; Hanifah, Umi; Meikhati, Ety
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22171

Abstract

Climate change has evolved into a pressing global concern, prompting a concerted effort towards achieving net zero emissions as outlined in the Kyoto Protocol and Paris Agreement. In line with this urgency, this research focused on carbon emissions disclosure. This study aims to explore the determinants of carbon emissions disclosure among energy sector companies listed on the IDX between 2018 and 2022. Using a purposive sampling technique, we selected a sample of 17 companies based on predetermined criteria. Employing a quantitative approach, specifically panel data regression analysis, we investigated the influence of various factors including company size, profitability, company growth, media exposure, board gender diversity, and carbon trading on carbon emissions disclosure. The results show that the company growth and board diversity gender variables influence carbon emission disclosure, while the carbon trading variables and company characteristics which are proxied by company size, profitability, and media exposure do not affect carbon emission disclosure.
Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020) CAHYA, BAYU TRI; Sari, Dita Apriliana; Paramitasari, Ratih; Hanifah, Umi
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

Abstract

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.
Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi Cahya, Bayu Tri; Habibah, Muzayyidatul; Restuti, Dwi Putri; Hanifah, Umi; Jannah, Ulfiyatul
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.21222

Abstract

The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.   
Hubungan Affiliate Marketing dan Celebrity Endorse terhadap Keputusan Pembelian di TikTok Shop: Studi pada Gen Z Boyolali Zakina Eva Cahyani; Umi Hanifah; Adam Sasando
Jurnal Riset dan Inovasi Manajemen Vol. 3 No. 3 (2025): Agustus: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v3i3.5388

Abstract

This study aims to evaluate the relationship between affiliate marketing and celebrity endorse on purchasing decisions at TikTok Shop among Generation Z in Boyolali. This research is motivated by the increasing use of TikTok as a popular online shopping medium among Gen Z, as well as the development of digital marketing strategies through affiliates and public figures. The population in this study includes Gen Z in Boyolali who have made purchases at TikTok Shop. A sample of 100 respondents was obtained through the Slovin formula calculation. This study uses a quantitative method, with an online questionnaire distributed through Google Forms. Data analysis was conducted using the SmartPLS 3.0 application to test the relationship between variables. The results of this study indicate a positive and significant relationship between affiliate marketing and celebrity endorse on purchasing decisions. This finding provides a theoretical contribution to strengthening the Theory of Planned Behavior in the context of digital marketing, as well as suggesting strategies for business actors in developing more effective promotions at TikTok Shop.
Implementasi Gemini AI dalam Pembelajaran Maharah Kalam di Lembaga Kursus Bahasa Arab Dagi Mardhan Agae Agni; Umi Hanifah
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10255

Abstract

Although artificial intelligence in language learning has received attention in various studies, research that specifically discusses the implementation of Gemini AI in Arabic language learning, particularly in the development of oral communication skills in nonformal course institutions, remains limited. This study aims to explore the implementation of Gemini AI-based AI-Based Arabic Learning in improving Arabic oral communication skills and to formulate a conceptual model of artificial intelligence-based Arabic language learning in the context of nonformal education. This study employed a qualitative approach with a descriptive case study design. The research informants consisted of seven individuals selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation and were then analyzed using the Miles and Huberman interactive analysis model through the stages of data reduction, data presentation, and thematic conclusion drawing. The results showed that the implementation of Gemini AI was able to create more interactive, flexible, and communicative Arabic language learning through voice interaction, speech recognition, and automatic feedback features. The use of artificial intelligence also helped increase students’ speaking confidence, learning motivation, intensity of communication practice, and self-regulated learning. In addition, this study produced a conceptual model of AI-Based Arabic Learning that includes communicative learning based on voice interaction, an automatic feedback system, flexible learning based on personal devices, the integration of artificial intelligence with face-to-face learning, and adaptive learning according to students’ abilities. These findings contribute to the development of Artificial Intelligence in Education (AIEd) studies, particularly in oral communication-based Arabic language learning, and broaden understanding of the implementation of generative artificial intelligence in nonformal educational institutions. The conclusion of this study affirms the importance of artificial intelligence as a pedagogical assistant in creating communicative, adaptive, and learner-centered Arabic language learning. The implications of this study include theoretical contributions to the development of artificial intelligence-based language learning literature and practical implications for Arabic language education institutions in designing more flexible, personal, and interactive learning systems. This study also opens opportunities for further research on adaptive AI learning, multimodal artificial intelligence, and testing the effectiveness of Gemini AI in Arabic language learning through quantitative or mixed-methods approaches.
MERETAS AKTUALITAS ISLAMIC SOCIAL REPORT: SEBAGAI CORPORATE SOCIAL RESPONSIBILITIES FRAMING BERBASIS SYARIAH (DALAM PENDEKATAN FILOSOFIS) Cahya, Bayu Tri; Hanifah, Umi
BISNIS Vol 4, No 1 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i1.1693

Abstract

This article analysed the concept of islamic social developmentreport as a frame of sharia-based corporate socialresponsibilities. The study was conducted by library researchbased on previous studies and related literature. The resultsindicated that the concept of social islamic report was based onthe philosophy of good governance and corporate socialperformance reporting standard that takes into account theaspects of material, moral, and spiritual in reporting. Inparticular, this index is an extension of social performancereporting standards which include society's expectations notonly about the role of corporations in the economy, but also thecompany's role in the spiritual perspective. Besides the indexalso places emphasis on social justice related to theenvironment, the rights of minorities, and employees.Finally,syariah framework is part of a corporate strategy aimed at thesustainability of the company, providing benefits to thecommunity and participate in the social interest.
Co-Authors ., Andriyansyah A'imah, Syarifatul A'yun, Qurrota Ab. Aziz Bin Sulaiman Abd. Azis, Abd. Abdul Gofur, Muhamad Abdul Hafidz Abdul Haris Rosyidi Abdul Wahab Naf'an Abdurrahman, Zahron Adam Sasando Adit Afrizal Fauzan Aditya Putra Pamungkas Affandi, Johan  Agus Suyatno Ahmad Zeid Ardiansyah Al Fayyadh, Moh. Alallah, Ikhlasul Amal Alfisyah Alfisyah Ali Mudlofir Amelia Putri, Friska Amelia Putri Andi Taufan Anggie Maulidia Anisah Firdausi Aprilianti Pratiwi Ardiansyah, Ahmad Zeid Arifah, Tri Hanum Arsiva Alifia Gati Asikin, Ahmad Shofiyyul Mubarok Asyiqin, Nor' Aulia Agustin Baihaqi, Abdullah Barid, Bintan Nuruzzakiyah Bayu Tri Cahya Bernadet Dinar Ayu Kristanti Bintan Nuruzzakiyah Barid Binti Adam, Zalika Cahyani, Jessica Dwi Nur Chusna, Ufiq Ashfiyatul Dagi Mardhan Agae Agni Devi Sulistyaningrum Devita Siska Kusuma Wardani Dewi, Metha Kusuma Dhea , Ayu Resky Dian Nurkholiza Putri Doddy A. Darmajana Eka Kurnia Patmasari Erimson Siregar Erna Chotidjah Suhatmi Ety Meikhati Faiqoh Fajar Juliantono fauziyah, luqi Felix Surya Rasendria Feriansyah Sesunan Firda Hariyanti Firdaus, Ahmad Yanif Firdaus, Nida Anisah Firdausi, Anisah Friska Amelia Putri Ghulam, Maftukh Gita Diah Prasasti Habibah, Muzayyidatul Hairani Hairani Haji Abdullah, Hajah Rafidah binti Hamid, Alif Alvian Mawaddi Haryanto , Zelania In Hidayah, Muhfidatul Winda Winda Huda, Hisbullah Humairoh, Sitti Wardatul HUSNUL ABDI I Ketut Budayasa Ida Miftakhul Jannah Ihsan, Wildanul Ilzam, Ahmadur Inayah, Ine Inayah Intan Safitri, Intan Ismail Jannah, Ulfiyatul Jauharoh, Titin Joharman Joharman Kamal Yusuf KHOIRUL ANAM Khoirun Nisa Alwachidah Lestari, Retna Dewi Luddin, Jalal Maftukh Ghulam Maharani, Nadila Putri mahmudi, imam Maisyanah Maisyanah, Maisyanah Makarima, Naeli Mar'atus Sholikah Masriyah MASRIYAH Masturi Masturi Mawaddah, Abdilah Lina Afifah Meila Weeke Alfulana Mhd Zakiul Fikri Miranti, Liana Mohammad Thoha Mufidah, Nur Muflihah Muflihah Muflihah Muhammad Khafid Muhammad Thohir Mukhoiyaroh, Mukhoiyaroh Nadiroh, Umi Natasia, Bella Nerra Nur Elvandari Niesa Hanum Mistoro Ning Mukaromah Ningsih, Ayu Widya Nok Afifah Novemy Triyandari Nugroho Novrinaldi Novrinaldi Nurul Hadi Nurul Hidayah Almubarokah Nurul Islamiyah Nurul Safitri Nurvianti, Nurvianti Pranawa, Rahmat Dandan Puji Alawiyah Putri Intan Prastiwi Putri, Retno Karunia RADEN SULAIMAN Rahajeng Risma Rahmat Dandan Pranawa Rangga Firdaus Ratih Paramitasari, Ratih Ratna Hidayah Restuti, Dwi Putri Ria Yunitasari Rifia, Riza Rifki Baskara Kuncorojati Rini Setianingsih Risma Kartika Rohmawati, Anis Nur Diah Saadah, Nurus Safitri, Zuliyah Salsabilla, Nurhanifah Sari, Ayu Silvi Lisvian Sari, Dita Apriliana SEPTIAN DWI CAHYO Setiawati, Anandita Galuh Sholihah, Desy Abidatus Siti Julaikha Siwi, Puput Ranu Suhartono Suhartono Suhatmi, Erna Chotidjah Sujanah, Inu Sulfiatin, Sulfiatin Syafi’I Syafi’i Syafi’i Syafi’i, Syafi’i Taufikur Rohman Thohir, Mohamad Ulfida Aisya Laishela Utomo Hadibroto, Joko Vanisa Ratna Sari Vanisa Ratna Sari Wahyuningsih, Rita Wayan Suana Widiyani, Tri Purna Windi Shilvia Puspitasari Wulandari, Inayah Yuyun - Widyawati Zainal Abidin Hajib Zakina Eva Cahyani Zam Ani, Ahmad Faisal