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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Widya Manajemen & Akuntansi Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan al-Uqud : Journal of Islamic Economics Jurnal Ekonomi & Keuangan Islam EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ekobis : Ekonomi Bisnis & Manajemen Proceeding National Conference Business, Management, and Accounting (NCBMA)
Muslich Anshori
Fakultas Ekonomi Dan Bisnis Universitas Airlangga, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Determinant factors affecting environmental, social and governance (ESG) disclosure Valentino Ardian Perdana; Muslich Anshori
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p25-36

Abstract

This study aims to determine factors affecting Environment, Social, and Governance (ESG) disclosure. This study uses secondary data from the CSRHub index and data from annual reports of companies listed on the Indonesia Stock Exchange (IDX). The research period is twelve years (2009-2020). This study uses linear regression analysis. The study indicates that the director's size, environment and social committee, domestic ownership, and concentration ownership have a significant positive effect. Domestic factors such as environment and social committee, domestic ownership, and concentration ownership affect ESG disclosure.AbstrakTujuan dari penelitian ini adalah untuk mengetahui berbagai macam faktor-faktor yang mempengaruhi pengungkapan Lingkungan, Sosial, dan Tata Kelola (LST). Penelitian ini menggunakan data sekunder yang ada pada laporan tahunan perusahaan yang ada dalam Bursa Efek Indonesia, serta menggunakan data melalui penilaian lembaga penilaian LST yaitu CSRHub. Penelitian ini memiliki waktu peiode sebanyak dua belas tahun (2009-2020). Penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS versi 25. Hasil dalam penelitian ini menunjukkan bahwa ukuran dewan direksi, komite lingkungan dan hubungan sosial, kepemilikan domestik, dan konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan LST. Hal ini mengungkapkan bahwa faktor-faktor dalam negeri seperti komite lingkungan dan hubungan sosial, kepemilikan domestik, dan konsentrasi kepemilikan dalam negeri mempengaruhi pengungkapan LST
Zakat on Business Entities and its Tax Treatment Muhammad Ali Nuruddin; Muslich Anshori; Imron Mawardi
MediaTrend Vol 18, No 1 (2023): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v18i1.19654

Abstract

The focus of this paper is on zakat on business entities and its tax treatment, whether the zakat clause as a deduction from taxable income regulated in Law Number 23 of 2011 concerning zakat management and Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax affects taxable income and income tax that must be paid by the company. The research approach is a case study where the sampling business entities are companies engaged in property services whose income tax calculation is final and companies in the trading sector whose tax calculation uses the tariff of article 17 of the Income Tax Law. The results of the study provide legal certainty for business entities that pay zakat and become input for government policy in the management of zakat and taxation. If zakat payment is recognized as a deduction, it can encourage more active zakat payment and increase the contribution of zakat to state revenue. However, if zakat payment is not recognized, business entities may face higher tax burden which has implications on their financial planning. This research contributes to the understanding of zakat and taxation in Indonesia and has implications for the legal framework and tax regulations.
Interaction between Islamic Financial Development and Economic Growth: Empirical Evidence from Indonesia Ambariyanto Ambariyanto; Muslich Anshori; Imron Mawardi; R Moh Qudsi Fauzi
MediaTrend Vol 18, No 1 (2023): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v18i1.19201

Abstract

Financial development and economic growth have been thoroughly analyzed in the literature extensively. The discussion revolved on whether the financial sector leads the real sector in the process of economic development or whether it is the other way around. There is now no consensus on the causal relationship between financial development and economic growth. So, it is necessary to determine the relationship between financial development and economic growth in order to make accurate economic growth estimations. This paper examines an interaction model between Islamic financial development and economic growth that assumes the consumption of real resources by the financial sector. This research used Hadri Lagrange-Multiplier to investigate association’s path between variables. As a result, the interaction between Islamic financial development and economic growth may be unidirectional. However, the Islamic financial system is unsustainable, the Islamic financial market's contribution remains modest, and this could not eventually contribute to economic growth significantly. In addition, the results of this study reveal that the development of Islamic financial institutions in Indonesia has not yet had a significant effect on the welfare of Indonesian society. Due to rising demand for financial services, it was believed that economic growth drives finance in developing nations. Moreover, Economic growth fosters competition among financial intermediaries, resulting in more efficient financial transactions and, consequently, increased growth.
Analysis of Women Social Entrepreneurship on Micro and Small Enterprises Nurul Asfiah; Muslich Anshori; Imron Mawardi
Journal of Innovation in Business and Economics Vol. 2 No. 01 (2018): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v2i01.5736

Abstract

Small, and Medium-sized Enterprises (SMEs) are one of the main actors for national development process. This research is intending to explore the phenomenon or symptom of socio-economic problems in those SMEs. That done by observing women entrepreneur, especially social entrepreneurship subject in Micro and Small Enterprises, that become the member of economic program BUEKA. Therefore, this is a qualitative research with phenomenology approach. Data seeking is directly involved observation or Participating Observation in some of the entrepreneurship events that held by ‘Aisyiyah Movement, and thereafter record it in detail. Collecting data is done with interview about: 1) SMEs relation pattern with the companion institutions, 2) Comprehensive illustration about women empowerment in SMEs entrepreneur, 3) Activities that have been done by those women entrepreneurs are categorized as social entrepreneurship. And then, this research is completed thorough indepht interview for discovering data that is started from the key informant. The result from this research is ‘Aisyiyah is a women organization that driven to improve the life quality of women and family, with social entrepreneurship.
Poverty Alleviation Through Social Capital in Coastal Areas: Pariaman Coastal Case Neng Kamarni; Muslich Anshori; Raditya Sukmana
Journal of Innovation in Business and Economics Vol. 3 No. 01 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v3i01.7561

Abstract

This study aimes to provide an overview of the importance of social capital in poverty alleviation in Pariaman coastal area. The research was a survey research conducted in Padang Pariaman District, sample was conducted purposively sampling with 100 fishermen households as a sample. The result revelead that institution and culture variables get good categories while trust and participation variables are categorized as poor. The institution is one of four variables which has a significant correlation with welfare while the others are not significant. Trust and participation variables not have a significant correlation because they get poor category, but the interesting case even though the culture variable which gets a positive category but does not correlate significantly with the welfare. Although only institution variable which has a significant correlation with welfare, in general social capital has a positive impact on poverty alleviation in Pariaman Distric.
ASPEK-ASPEK YANG MEMPENGARUHI REGULATOR DALAM PERKEMBANGAN WAKAF SAHAM DI INDONESIA Rini, Nova; Huda, Nurul; Anshori, Muslich; Supriatiningsih, Supriatiningsih; Muhidin, Muhidin; Zaenudin, Zaenudin
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Wakaf saham merupakan salah satu instrument yang termasuk dalam wakaf uang. Tujuan penelitian ini adalah untuk mengetahui aspek yang mempengaruhi regulator dalam perkembangan wakaf saham di Indonesia. Metode penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data berupa wawancara mendalam dengan informan adalah para ekspert di bidang akademisi, praktisi keuangan syariah di sekuritas, nazhir, wakif dan regulator. Metode analisis data menggunakan ANP (Analytic Networking Process). Hasil penelitian menunjukkan bahwa masalah, solusi dan strategi dari regulator terbagi atas aspek sanksi, perlindungan dan aturan operasional. Regulasi mengenai wakaf produktif seperti wakaf saham hingga hari ini belum terdapat pengaturan khusus yang mengatur mengenai wakaf saham secara rinci serta belum adanya dukungan penuh dari pemerintah terhadap regulasi wakaf saham Tantangan-tantangan dalam penerapan wakaf saham di Indonesia harus diperhatikan mengenai Aspek aturan operasional dimana mempunyai masalah utama yaitu belum adanya regulasi mengenai aturan jual beli wakaf saham berdasarkan nilai saham. Untuk mengatasi masalah tersebut adalah dengan pemerintah menerbitkan aturan teknis pengelolaan wakaf saham. Aspek perlindungan mempunyai masalah utama yaitu  wakaf saham keluar dari Daftar Efek Syariah (DES). Untuk mengatasi masalah tersebut regulator perlu menerbitkan aturan saham yang diwakafkan keluar dari DES. Aspek sanksi mempunyai masalah utama yaitu sanksi untuk nazhir yang tidak professional mengelola wakaf saham. Untuk mengatasi hal tersebut regulator perlu menerbitkan sanksi untuk nazhir yang tidak professional mengelola wakaf saham.
ASPEK-ASPEK YANG MEMPENGARUHI REGULATOR DALAM PERKEMBANGAN WAKAF SAHAM DI INDONESIA Rini, Nova; Huda, Nurul; Anshori, Muslich; Supriatiningsih, Supriatiningsih; Muhidin, Muhidin; Zaenudin, Zaenudin
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Wakaf saham merupakan salah satu instrument yang termasuk dalam wakaf uang. Tujuan penelitian ini adalah untuk mengetahui aspek yang mempengaruhi regulator dalam perkembangan wakaf saham di Indonesia. Metode penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data berupa wawancara mendalam dengan informan adalah para ekspert di bidang akademisi, praktisi keuangan syariah di sekuritas, nazhir, wakif dan regulator. Metode analisis data menggunakan ANP (Analytic Networking Process). Hasil penelitian menunjukkan bahwa masalah, solusi dan strategi dari regulator terbagi atas aspek sanksi, perlindungan dan aturan operasional. Regulasi mengenai wakaf produktif seperti wakaf saham hingga hari ini belum terdapat pengaturan khusus yang mengatur mengenai wakaf saham secara rinci serta belum adanya dukungan penuh dari pemerintah terhadap regulasi wakaf saham Tantangan-tantangan dalam penerapan wakaf saham di Indonesia harus diperhatikan mengenai Aspek aturan operasional dimana mempunyai masalah utama yaitu belum adanya regulasi mengenai aturan jual beli wakaf saham berdasarkan nilai saham. Untuk mengatasi masalah tersebut adalah dengan pemerintah menerbitkan aturan teknis pengelolaan wakaf saham. Aspek perlindungan mempunyai masalah utama yaitu  wakaf saham keluar dari Daftar Efek Syariah (DES). Untuk mengatasi masalah tersebut regulator perlu menerbitkan aturan saham yang diwakafkan keluar dari DES. Aspek sanksi mempunyai masalah utama yaitu sanksi untuk nazhir yang tidak professional mengelola wakaf saham. Untuk mengatasi hal tersebut regulator perlu menerbitkan sanksi untuk nazhir yang tidak professional mengelola wakaf saham.
Aspek-Aspek yang Mempengaruhi Regulator dalam Perkembangan Wakaf Saham di Indonesia Rini, Nova; Huda, Nurul; Anshori, Muslich; Supriatiningsih, Supriatiningsih; Muhidin, Muhidin; Zaenudin, Zaenudin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 12, No 1 (2025): April 2025
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v12i1.23616

Abstract

Wakaf saham merupakan salah satu instrument yang termasuk dalam wakaf uang. Tujuan penelitian ini adalah untuk mengetahui aspek yang mempengaruhi regulator dalam perkembangan wakaf saham di Indonesia. Metode penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data berupa wawancara mendalam dengan informan adalah para ekspert di bidang akademisi, praktisi keuangan syariah di sekuritas, nazhir, wakif dan regulator. Metode analisis data menggunakan ANP (Analytic Networking Process). Hasil penelitian menunjukkan bahwa masalah, solusi dan strategi dari regulator terbagi atas aspek sanksi, perlindungan dan aturan operasional. Regulasi mengenai wakaf produktif seperti wakaf saham hingga hari ini belum terdapat pengaturan khusus yang mengatur mengenai wakaf saham secara rinci serta belum adanya dukungan penuh dari pemerintah terhadap regulasi wakaf saham Tantangan-tantangan dalam penerapan wakaf saham di Indonesia harus diperhatikan mengenai Aspek aturan operasional dimana mempunyai masalah utama yaitu belum adanya regulasi mengenai aturan jual beli wakaf saham berdasarkan nilai saham. Untuk mengatasi masalah tersebut adalah dengan pemerintah menerbitkan aturan teknis pengelolaan wakaf saham. Aspek perlindungan mempunyai masalah utama yaitu  wakaf saham keluar dari Daftar Efek Syariah (DES). Untuk mengatasi masalah tersebut regulator perlu menerbitkan aturan saham yang diwakafkan keluar dari DES. Aspek sanksi mempunyai masalah utama yaitu sanksi untuk nazhir yang tidak professional mengelola wakaf saham. Untuk mengatasi hal tersebut regulator perlu menerbitkan sanksi untuk nazhir yang tidak professional mengelola wakaf saham
Problems, solutions, and strategies for developing stock waqf in Indonesia Rini, Nova; Huda, Nurul; Anshori, Muslich; Darodjatun, M A S Sridjoko; Zaenudin, Zaenudin; Fofana, Mamady; Harumain, Yong Adilah Shamsul
Jurnal Ekonomi & Keuangan Islam Volume 10 No. 1, January 2024
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol10.iss1.art2

Abstract

Purpose – This study aimed to determine priority problems, solutions, and strategies for developing stock waqf in Indonesia.Methodology – The analytical method used was qualitative with the Delphi approach. The informants for this research were experts in the field of shared waqf. The group of informants consisted of regulators, sharia stock practitioners, nazhir, academics, and wakif with a total of 13 informants.Findings – The results show that the priority issues regarding investor knowledge are from the wakif aspect. A priority problem is the low-literacy stock waqf. The solution priority is from a regulatory perspective. The sub-criteria of the operating rules that are the priority for the solution are the issuance of technical regulations for managing stock waqf. The strategy priority that can be implemented to develop a stock waqf is from the Nazhir aspect as a human resource. Implications – The implications of the research results are in the form of a strategy implemented by the Indonesian waqf board (Badan Wakaf Indonesia, BWI) by issuing standard operating procedures (SOP) for nazhirs in the management of stock waqfs.Originality – The novelty of this research lies in the development of stock waqf, as seen from the problems, solutions, and strategies. In addition to different things, this study also uses a qualitative Delphi approach to formulate problems, solutions, and strategies for developing equity waqf in Indonesia. The Delphi method has not been widely used in Indonesian stock waqf research.
THE INFLUENCE OF FINANCIAL KNOWLEDGE AND RISK TOLERANCE ON INVESTMENT DECISION MAKING Mubaraq, Muhammad Raihan; Anshori, Muslich; Trihatmoko, Huda
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 10, No 2 (2021): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.83 KB) | DOI: 10.26418/jebik.v10i2.47089

Abstract

This study aims to provide empirical evidence of the effect of financial knowledge and risk tolerance on investment decision-making. This type of research is associated research with data collection methods using survey samples. Measurement of variables in this study uses a Likert scale from 1 for strongly disagree to a scale of 5 for strongly agree. The population in this study are investors who have attended the capital market school in the Indonesian Stock Exchange, West Nusa Tenggara Representative Office, and who had a single investor identification (SID). Sampling refers to the Slovin formula with a sample size of 110 respondents. Analysis of the data in this study using multiple linear regression analysis. The results of this study indicate that financial knowledge and risk tolerance affect investment decision-making. Implications of this study for investors to pay more attention to understanding in the form of financial knowledge and recognize the type of risk tolerance that exists in investors in making investment decisions in the capital market.JEL: G11, G14, G32, G41
Co-Authors Ambariyanto Ambariyanto Badri Munir Sukoco Darodjatun, M A S Sridjoko Dina Indriana Drs. Ec. Hanny Wurangian, M.Si., Ak. Fofana, Mamady HANDRA, HEFRIZAL Hariyanto, Program Harumain, Yong Adilah Shamsul Heru Tjaraka Ida Ayu Putu Sri Widnyani Imron Mawardi Kamarni, Neng Mikhael Mangihot Napitupulu Mubaraq, Muhammad Raihan Muhammad Ali Nuruddin Muhammad Syauqi Muhidin Muhidin Nova Rini Nova Rini Nurianah Nurianah Nurul Asfiah Nurul Asfiah Nurul Huda Nurul Huda R Moh Qudsi Fauzi Raditya Sukmana Rony Wardhana Supriatiningsih, Supriatiningsih Trihatmoko, Huda Valentino Ardian Perdana Zaenudin Zaenudin