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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmiah Akuntansi dan Humanika Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) Harmonia: Journal of Research and Education Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Sainteknol : Jurnal Sains dan Teknologi INFERENSI At-Taradhi: Jurnal Studi Ekonomi EQUILIBRIUM el-Jizya: Jurnal Ekonomi Islam I-Finance Journal I-ECONOMICS: A Research Journal on Islamic Economics AKSES: Jurnal Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah Jurnal Al-Qardh Jurnal Ekonomi dan Bisnis Islam Jurnal Pendidikan dan Kajian Seni Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi Economica: Jurnal Ekonomi Islam al-Uqud : Journal of Islamic Economics Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business Jurnal Ekonomi & Keuangan Islam Pendas : Jurnah Ilmiah Pendidikan Dasar SYIRKAH J-MAS (Jurnal Manajemen dan Sains) Jurnal Sitakara Shirkah: Journal of Economics and Business JIKA: Jurnal Ilmu Keuangan dan Perbankan Iqtishoduna: Jurnal Ekonomi Islam JSM (Jurnal Seni Musik) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JASF (Journal of Accounting and Strategic Finance) Ideas: Jurnal Pendidikan, Sosial dan Budaya Performance : Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research Visual Heritage: Jurnal Kreasi Seni dan Budaya Musikolastika: Jurnal Pertunjukan dan Pendidikan Musik MALIA: Journal of Islamic Banking and Finance Teaching and Learning Journal of Mandalika (Teacher) Varia Humanika Bahtera Inovasi Jurnal Ekonomi dan Perbankan Syariah INVOICE : JURNAL ILMU AKUNTANSI Share: Jurnal Ekonomi dan Keuangan Islam Journal of Economic, Business and Engineering (JEBE) Az Zarqa': Jurnal Hukum Bisnis Islam el-Jizya: Jurnal Ekonomi Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology Journal of Accounting Inquiry INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Equilibrium: Jurnal Ekonomi Syariah Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Magister Ekonomi Syariah Sharef: Journal of Sharia Economics and Finance Journal of Finance and Islamic Banking Catharsis Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Ngudi Waluyo Empowerment : Jurnal Pengabdian Kepada Masyarakat Journal of Community Empowerment Journal of Islamic Economic Laws Varia Humanika
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Does Macroeconomic Moderate The Effect of Risk and Diversification on Financial Stability? Evidence from Islamic Commercial Bank Humanita, Salwa Nabella Aksi; Haryono, Slamet; Putri, Amila Zamzabila
EQUILIBRIUM Vol 12, No 1 (2024): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v12i1.24042

Abstract

Islamic banking's financial stability can improve efficiency and health and be able to withstand shocks originating from internal and external factors. This study analyzes the impact of risk, diversification, and inflation on the financial stability of Islamic banking. By using monthly time series data from 2018–2022, the analysis method used is multiple linear regression and moderate regression analysis (MRA) using the Eviews version 10 application. The results showed that the credit risk variable (NPF) has a significant negative relationship to financial stability (Z-Score). As well as the liquidity risk variable (FDR), financing diversification has a significant positive effect on the financial stability of Islamic banking (Z-Score). Macroeconomic variables (inflation) can strengthen the effect of financing diversification and weaken the effect of liquidity risk (FDR), but inflation cannot moderate the effect of credit risk (NPF) on the financial stability of Islamic banking (Z-Score). This study introduces a new theoretical approach to the conceptual relationship between variables. The findings can serve as a reference for monetary authorities in considering the impact of inflation in setting financial stability policies.
Membentuk Karakter Melalui Seni Pertunjukan Djulian Anggara; Widodo; Slamet Haryono
Musikolastika: Jurnal Pertunjukan dan Pendidikan Musik Vol 5 No 2 (2023)
Publisher : Program Studi Pendidikan Musik FBS UNP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/musikolastika.v5i2.130

Abstract

Purpose: This study aims to explain the values of character education contained in the musical drama performance Randai Rantau Malin performed by the Palito Nyalo art group in Pauh District, Padang City. The current character crisis has made an alarming impact on the life of the nation and state. The rise of technological developments today has a negative influence on the younger generation. The government began to emphasize strengthening character education in every educational institution, both formal education and non-formal education, one of which was by providing traditional art training. Method: This research uses qualitative methods with data collection methods taken through observation, interviews, literature studies, and documentation. Data analysis uses qualitative descriptive methods obtained from primary and secondary data. Result and Discussion: The results of this study show that children who participate in learning and engaging in the musical drama performance Randai Rantau Malin better understand the values of character and instill these values in their daily lives. They realize character values such as religious values, honesty values, tolerance values, discipline, creativity, and gotong-royong values. In the event of Rantau Malin, many values and messages can be learned, because the initial function of this art itself is not only as entertainment but there are many elements of values and messages for daily life that can be realized in the family and community. By itself, the values contained in this art can shape the character of today's young generation.
THE IMPACT OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON THE ISLAMIC BANKS' FINANCIAL PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE Annisa, Annisa; Haryono, Slamet
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.214-232

Abstract

The inconsistency of previous research results encourages this research. This study examines the impact of intellectual capital and good corporate governance on the financial performance of Islamic commercial banks moderated by competitive advantage. From 2016 to 2021, 9 Indonesian Islamic commercial banks were tested, which were selected using purposive sampling technique and estimated using panel data regression fixed effect model through Eviews 12 program. The results of this study reveal that intellectual capital can affect financial performance, but good corporate governance has no impact on the financial performance of Islamic commercial banks.  This study also reveals the relationship between intellectual capital and good corporate governance with financial performance cannot be moderated by competitive advantage. The results of this study imply the importance of managing intellectual capital to improve financial performance and the implementation of good corporate governance needs to be improved.  
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI INDONESIA Rejeki, Halim Tri; Haryono, Slamet
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.817 KB) | DOI: 10.26618/inv.v3i1.4969

Abstract

This study aims to examine the effect of leverage and company size on firm value, which in this study uses the Price to Book Value (PBV) measure which is a ratio that indicates whether the valuation is overvalued (above or below the valuation (below the book value of shares is the stock price can be traded) Firm value is one of the indicators of company performance appraisal in general. In addition, company value is also a consideration for investors who will invest. The population in this study is the mining and agricultural sub-sector companies listed on the Indonesia Stock Exchange. (BEI) 2013-2018. The sampling technique used purposive sampling, namely the selection of samples based on certain criteria according to what the researchers wanted. The number of samples used in this study were 7 (seven) companies with six years of observation, so that 42 data were selected. observation.Data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis technique in this research is descriptive statistics and panel data analysis. The software used for data processing is Eviews 2010 and excel. The test results show that, only the leverage variable has an effect and is in accordance with the theory, this is because the company data used has a large difference in total assets.Keywords: Price to Book Value, Firm Value, Leverage, Company Size
Pendampingan Pendokumentasian Hak Cipta Karya Seni Bagi MGMP Seni Budaya SMP Kabupaten Semarang Salafiyah, Nafik; Haryono, Slamet; Aesijah, Siti; Susetyo, Bagus
Varia Humanika Vol 5 No 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/vh.v5i1.75791

Abstract

Kerjasama pengabdian antara Universitas Negeri Semarang dan MGMP Seni budaya yang telah terjalin selama tiga tahun, kini diketahui banyak guru – guru seni yang Kreatif di bidangnya baik dalam bentuk cipta seni seperti mencipta musik ,mencipta lagu, mengarransemen, mencipta tari, melukis, hingga menulis buku seni. Alangkah baiknya jika karya-karya dari guru terdokumentasi secara baik dan diakui berupa Hak Cipta, namun disayangkan hal tersebut tidak pernah terbesit oleh guru dikarenakan ketidaktahuan mengenai Hak Kekayaan Intelektual (HKI)l. tujuan dari kegiatan pengabdian memberikan pendampingan pendokumentasian karya seni dalam bentuk hak cipta. Hasil dari pengabdian telah terdata 19 guru yang karyanya siap didaftarkan HKI. Meliputi kategori Lagu ( Mars,Hymne,dan Jingle) 13 HKI, Seni Rupa 2 HKI, Seni Batik 1 HKI, Seni Sendra Tari 1 HKI, Seni Motif 1 HKI, Seni Logo 1 HKI. Saat ini MGMP seni Budaya telah memiliki perlindungan Hak atas karya cipta seni nya berupa sertifkat HKI.
Macroeconomic Effect on Sukuk Growth with Inflation as A Moderation Variable R.*, Wardatul Wahidah; Haryono, Slamet; Tahir, Muh.
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.6119

Abstract

This study aims to determine the macroeconomic variables of the BI Rate, the amount of money in circulation, and the Jakarta Composite Index on the growth of corporate sukuk in Indonesia with inflation as a moderating variable. This research is quantitative research whose data sources were obtained from the Financial Services Authority, Bank Indonesia, and PT. Indonesia stock exchange. There are 24 samples from the 2019-2020 period which are used with data analysis techniques. The results showed that the variables BI Rate, Money Supply, and Composite Stock Price Index had no effect on the growth of corporate sukuk in Indonesia, but inflation was able to moderate the BI rate, Total Money Supply, and Jakarta Composite Index on the growth of corporate sukuk in Indonesia. The impact of this study shows that the increase in the BI Rate, Money Supply, and Composite Stock Price Index will be followed by an increase in corporate Sukuk in Indonesia, conversely if the BI rate, money supply, and JCI decrease, the corporate Sukuk in Indonesia will decrease. Keywords: Sukuk; BI Rate; Money Supply; Composite Stock Price Index; Inflation Abstrak Penelitian ini bertujuan untuk mengetahui variabel makroekonomi BI Rate, Jumlah Uang Beredar, Indeks Harga Saham Gabungan terhadap pertumbuhan sukuk korporasi di Indonesia dengan inflasi sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif yang sumber datanya diperoleh dari Otoritas Jasa Keuangan, Bank Indonesia, dan PT. Bursa Efek Indonesia. Terdapat 24 sampel dengan periode 2019-2020 yang digunakan dengan teknik analisis data. Hasil penelitian menunjukan variabel BI Rate, Jumlah Uang Beredar, Indeks Harga Saham Gabungan tidak berpengaruh terhadap pertumbuhan sukuk korporasi di Indonesia, akan tetapi inflasi mampu memoderasi BI rate, Jumlah Uang Beredar, dan Indeks Harga Saham Gabungan terhadap pertumbuhan sukuk korporasi di Indonesia. Dampak pada penelitian ini menunjukkan meningkatnya BI Rate, Money Supply dan Indeks Harga Saham Gabungan akan di ikuti meningkatnya Sukuk korporasi di Indonesia, sebaliknya jika BI rate, money suplay dan IHSG mengalami penurunan mengakibatkan Sukuk korporasi di Indonesia mengalami penurunan. Kata Kunci: Sukuk; BI Rate; Jumlah Uang Beredar; Indeks Harga Saham Gabungan; Inflasi
ANALISIS PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN DEBT EQUITY RATIO SEBAGAI VARIABLE MODERASI Addainuri, Muhammad Isbad; Haryono, Slamet
I-Economics Vol 8 No 1 (2022): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v8i1.12410

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Financing to Deposit Ratio Dan Return on Asset dan Debt Equity Ratio sebagai variabel pemoderasi. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan Moderate Regression Analysis (MRA) dan menggunakan data sekunder yang berupa data panel pada Bank Umum Syariah (BUS) dengan menggunakan alat Pengolahan data STATA versi 12. Populasi dalam penelitian ini berupa Bank Umum Syariah di Indonesia periode 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling. Dari penelitian ini menunjukan menemukan bahwa Ukuran Perusahaan dan Return on Asset berpengaruh terhadap Islamic Social Reporting dengan tingkat signifikansi sebesar 0.093 dan 0.030, akan tetapi variabel Financing to Deposit Ratio tidak berpengaruh terhadap Islamic Social Reporting dengan tingkat signifikansinya 0.804. Kemudian variabel Debt Equity Ratio disimpulkan tidak dapat memoderasi Ukuran Perusahaan, Financing To Deposit Ratio, dan Return On Asset terhadap Islamic Social Reporting yang ditunjukan dengan tingkat signifikansi sebesar 0.699, 0.311, dan 0.109.
Milenials consumer behavior and it’s influence on purchase decisions of halal cosmetic products Yudha, Ana Toni Roby Candra; Haryono, Slamet
al-Uqud : Journal of Islamic Economics Vol. 8 No. 1 (2024): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/aluqud.v8n1.p83-95

Abstract

The stretching development of the global halal industry, including Indonesia, continues to receive consumers' attention. Among the many sectors that attract consumers' interest is cosmetics, especially with a halal label; product quality supported by promotions by public figures continues to encourage consumers' desire to use halal cosmetics. This study aims to confirm the influence of millennial consumer behavior on purchasing decisions for halal cosmetic products. A random confirmation process of the respondents accompanies this quantitative research method. There were 120 respondents who were dominated by women millennials, with the SmartPLS test tool and a Likert scale of degree 4. The research results were among the four independent variables. Halal labels and sales services had no effect, while product quality and consumer ratings affected purchasing decisions for halal cosmetics. At the confirmation level, it is known that halal labels and sales services get respondents' attention; even without knowledge about them, they immediately buy products because of brands, influencers, and friend recommendations. So, the halal label and sales service does not have a significant effect; instead, it is an attitude of 'ignorance' and is more due to brand or influencer education, as previously stated.
BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA Sembilan, Bunga Thuba; Haryono, Slamet
JURNAL AL-IJTIMAIYYAH Vol 6, No 2 (2020)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v6i2.7205

Abstract

The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.Keywords: Bulak Sumur Framework, Sharia Audit.
Credit Risk Determinants: Specific and Macroeconomic Factors of Islamic Banks Rizqa, Agitsna Alya; Haryono, Slamet
Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2023): Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam (IAI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v11i2.430

Abstract

The development of Islamic banking credit risk shows a downward trend. However, the existence of Indonesian Islamic banking in the world is not yet among the best ranked, even though it has the largest Muslim population. This study examines the factors that influence credit risk in Islamic banks in Indonesia by using the bank's specific characteristics and macroeconomic factors. This study uses a multiple linear regression method with monthly data on Islamic banking in Indonesia for the period 2020-2022. The dependent variable for credit risk uses Non-performing financing (NPF). Independent variables from bank-specific factors are used Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO). While the independent variables from macroeconomic factors use inflation and interest rates. The results showed that the CAR, FDR, and inflation variables affected the credit risk of Islamic banks. FDR has a positive effect, while CAR and inflation have a negative effect. BOPO and interest rates do not affect credit risk.
Co-Authors Abdou, Ousmane Salifou Abdul Basit Abdul Rachman Achmad Jufri Addainuri, Muhammad Isbad Aditya Bagus Wicaksana Afrihana, Johan Rendra Ahmad Junidi Ahmad Saifudin Akasumbawa, Muhammad Dedat Dingkoroci Akmal Ihsan Al Farisi, Muhammad Salman Alhail, Hadi Ana Toni Roby Candra Yudha Andriani, Novia Annisa Annisa Arohman, Arohman Aulia, Suci Syifa Ayu Niza Machfauszia Bagus Susetyo Balqis, Lale Alia Bambang Subali Belinda Dewi Regina Bima Pradipta, Nareswara Chairunnisa Dadang Dwi Septiyan Darsono, Teguh Davi, Izzuna Dingkorici Akasumbawa, Muhammad Dedat Dini Maulana Lestari Djulian Anggara Dzihny, Izzatu ego pasha, aprielle Eko Haryanto Eko Haryanto Eko Sugiarto Ellianawati, Ellianawati Elsya Wynsa Maharani Putri Erika Tri Yeni Fadhilah Hidayatullah Furwanti, Reni Gesang Surya Kusuma Gita Surya Shabrina Halim, Musa Abdul Hapsari, Maria Magdalena Cita Hassanee, Narong Haydnn Caesha Maulana Hidayat, Faisal Humanita, Salwa Nabella Aksi Imamuddin, Imamuddin Indi Purnomo Indrawan Nur Cahyono Iqbal Firmani Irfanda Rizki Harmono Sejati Irwan Susanto Jeny Deo Tamonob Joko Wiyoso Joko Wiyoso Junidi, Ahmad Khoiruddin, Akhmad Yusuf Kwidura, Nugroho Langlang Handayani Lestari, Dini Maulana Lingga Nusantara Putra M. Roif Muntaha Maksum, Maksum Malarsih Malarsih Maulana Abidin Maulana Resha Vivadi Maulana, Haydnn Caesha Mayogi Araffi Misnen Ardiansyah, Misnen Mohammad, fadhel Muh. Tahir Munawar Rizki Jailani Mushrifah, Mega Nafik Salafiyah Nasution, Qisti Marhamah Nila Saadati Nova Wahyuni Syafnur Novita Ayu Amalikhah Nur Arifah Pamarti Ningrum, Indrianna Dyah Pangayow, Bill J.C Pangestu, Iklas Adi Permatalia, Riska Pinta Resty Ayunda Prakosa, Gilang Ryand Pratiwi Dwijananti Prehatin, Dian Purnama, Lili Puspita Sari, Sarni Handayani Putri, Amila Zamzabila Putri, Fitri Anisa Nusa Putri, Nabila Rakha R Indriyanto R. Suhaimi R.*, Wardatul Wahidah Rafiuddin, Muhammad raharjo, eko raharjo Raharjo, Eko Raharjo Rahina Nugrahani Rahoetomo, Rooskartiko Bagas Razali Razali Rejeki, Halim Tri Rinda Lorensa Kombong Rizqa, Agitsna Alya Sahora Dina Pangesty Salsabila, Hanifa Samawi, Mohammad Wirmon Samsiar Samsiar Saputra, Bagus Adhie Sembilan, Bunga Thuba Setyaningsih, Natalia Erna Siti Aesijah Siti Maisyarah Sakmah Suci Syifa Aulia Suhaimi, R. Suharto Sunarno Sunarno Sunarno Sunarto Sunarto Sunarto Sunarto Sururi Sururi, Sururi Sutarjo, Johan Syafi'i, Imam Syahrul Suah Sinaga Syahrul Syah Sinaga Syamsul Anwar, Syamsul Teguh Darsono Tjetjep Rohendi Rohidi, Tjetjep Rohendi Totok Sumaryanto, Totok Udi Utomo Udi Utomo Usrek Tani Utina Victorius Ganap Wadiyo Wadiyo Wadiyo Wahid, Hariyaty Ab Wahyu Lestari Wairooy, Fatimah Az-zahra Wairooy, Fatimah Azzahra Widodo Widodo Widodo Widodo Widodo Widodo Widodo Wiharja, Muh. Kurniawan Adikusuma Wijayanti, Dwi Marlina Yahya, Fazri Ivan Yanuarsa, Muhammad Yuan Chen Yudi Sukmayadi Zairin, Achmad Zuhriyanto, Zuhriyanto