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All Journal Jurnal Ilmiah Admnistrasi Niaga Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Manajemen Bisnis Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) EKSPANSI Jurnal Riset Akuntansi dan Keuangan International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JRA: Jurnal Riset Akuntansi International Journal of Applied Business Research Jurnal Tabarru': Islamic Banking and Finance EKUITAS (Jurnal Ekonomi dan Keuangan) Performance Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Riset Terapan Akuntansi Jurnal Difusi Indonesian Journal of Economics and Management Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Applied Islamic Economics and Finance Journal of Islamic Economics and Business Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Mochamad Umar Mai
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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The Influence of Sharia Supervisory Board Characteristics on the Maqashid Shariah Index in Islamic Commercial Banks Setianingsih, Ratih; Mai, Muhamad Umar; Ruhana, Nafisah; Putranda, Muhammad Imaduddin; Sumiyati, Sumiyati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6775

Abstract

This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index.
PENGARUH INTELLECTUAL CAPITAL DAN ISLAMIC PERFORMANCE INDEX TERHADAP KINERJA BANK UMUM SYARIAH DI INDONESIA Fauziah, Raihani; Novianty, Ira; Mai, Muhamad Umar
NISBAH: Jurnal Perbankan Syariah Vol. 10 No. 1 (2024): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v10i1.13661

Abstract

Tujuan dari  penelitian ini untuk mengetahui bagaimana pengaruh Intellectual Capital dan Islamic Performance Index terhadap kinerja keuangan Bank Umum Syariah di Indonesia periode 2013-2023. Dunia perbankan yang terus berkembang setiap tahunnya menuntut perbankan syariah untuk bersaing dengan perbankan konvensional. Jumlah nasabah dan pangsa pasar masih didominasi oleh perbankan konvensional, artinya bank syariah harus mampu meningkatkan profitabilitasnya dengan memperhatikan nilai tambah melalui intelektual dan kepatuhan syariah. Analisis ini menggunakan regresi data panel dengan Structural Equation Model Partial Least Square (SEM-PLS), yang diimplementasikan menggunakan software WarpPLS 8.0. Temuan penelitian ini menunjukkan bahwa kinerja Bank Umum Syariah VAIC dipengaruhi positif secara signifikan oleh VAIC. Ketiga indikator yang digunakan dalam mengukur IC VACA mempunyai pengaruh positif yang cukup besar; VAHU dan VACA tidak berpengaruh terhadap ROA. Sedangkan untuk IPI, PSR dan IsIN berpengaruh terhadap ROA, dan ZPR tidak berpengaruh terhadap ROA.
Sharia Board Characteristics, Macroeconomic Factors, and Non-performing Financing of Indonesian Islamic banks Mai, Muhamad Umar; Kristianingsih, Kristianingsih; Dahtiah, Neneng
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 14, No 2 (2023): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v14i2.148-164

Abstract

This study examines the impact of Islamic board characteristics (SB) and macroeconomic factors on the Non-performing financing (NPF) of Islamic commercial banks (ICB). The sample of this study consisted of 14 ICBs in Indonesia from 2010 to 2021. In this study, data estimation used a one-step GMM System model. SB features such as SB Size and SB Woman were found to have a detrimental impact on NPF. GDP per capita, for example, negatively affects NPF, while inflation has a positive impact. However, this study could not show the impact of SB characteristics such as expertise and proximity of SB to NPF. The study also found that macroeconomic factors such as annual open unemployment and interest rates showed an insignificant negative influence on NFP. The findings of this study help regulators, investors, and management of Islamic banks better understand the impact of SB characteristics and macroeconomic factors on Non-performing financing (NPF) of Islamic banks, especially in the context of ICB in Indonesia. In addition, it is expected to inspire similar research in the future.
Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange Sudradjat, Sudradjat; Mai, Muhamad Umar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.23920

Abstract

Purpose This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor reputation (Big 4), and audit committee size. The sample of this research is manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during the period 2014 to 2020.Design/Methodology The results of data collection indicate that the sample that meets the criteria is 86 firm-years, or 602 observations. The data analysis method used panel data regression.Results The results showed that the board of directors size, Big 4, and audit committee size had a negative effect on the Audit Report Lag (ARL). Furthermore, the independent board of commissioners has a positive effect on ARL, while the female board of directors has no effect on the Audit Report Lag (ARL).Contribution This research contributes to the development of corporate governance theory in relation to audit report lag. The results of this study can add insight and direction to reduce audit report lag for regulators, management, and investors on the Indonesia Stock Exchange, especially for manufacturing companies.
Bank-Specific Factors as Determinants of Dividend Yield: Case of the Indonesia Stock Exchange Mai, Muhamad Umar
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i3.17928

Abstract

Objective The purpose of this study is to observe the impact on dividend yields caused by bank-specific factors of profitability, liquidity, bank size, leverage, and bank growth.Design/methodology This study was conducted on the bank sub-sector of the Indonesia Stock Exchange for the period of 2009-2018, which resulted in 367 bank-year observations. The sample is determined using a purposive sampling method with a criteria of bank that paid dividends hence resulting in 134 bank-year observations. However, to achieve the fit model's goodness, the final sample used was 120 bank-year observations. This paper used OLS Multiple Linear Regression for analyzing data.Results The results show that return on assets and leverage negatively affects dividend yield, and bank size has a positive effect. Meanwhile, growth and liquidity do not affect dividend yield. These results are useful for investors in determining their investment decisions in the banks shares on the Indonesia Stock Exchange and for managers in considering bank-specific factors to meet investors' preferences for dividends.
Bankruptcy Model Analysis: Comparative Studies Between Sharia and Non Sharia Manufacturing Companies Ruhadi, Ruhadi; Mai, Muhammad Umar
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 9 No. 2 (2017)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v9i2.4466

Abstract

This study aims to find out three important things: first is based on the analysis of three bankruptcy models that Altman, Springate and Zmijewsky, which is the most accurate in predicting the potential bankruptcy of sharia and non sharia, secondly based on the most accurate model, whether sharia companies have a potential bankruptcy smaller than non_sharia. The third is to identify what is the most influential factors to the potential bankcruptcy for both sharia and non sharia companies. Trought the number of 458 unit observations of manufacturing companies and studies performed using Mean Square Error (MSE) and analysis of variance, it was found that the most accurate model in predicting potential bankruptcy is Altman Z_score. Based on this model could be found, statistically significant that a group of sharia has a potential bankruptcy smaller than the non_sharia. Based on the third question, could be found that good corporate governance have positive and significant effect to potential bankcruptcy for the sharia companies, while the rate exchange of rupiah to US dollar has negative and significant effect to ones. Other finding that the only institutional ownwership factor that have positif and significant effect to the potential bankcruptcy of the non sharia companies.DOI: 10.15408/aiq.v9i2.4466
Linking ownership structure with capital structure of rural banks (BPR) in West Java, Indonesia Mai, Muhamad Umar; sudrajat, sudrajat; Sembiring, Etti Ernita
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.13114

Abstract

This study examines the relationship between ownership structure and capital structure at rural banks (BPR) in West Java, Indonesia. The ownership structure includes local government ownership, institutional ownership, management ownership, and female shareholding. Meanwhile, capital structure is measured using debt-to-assets ratio (DTAR) and debt-to-equity ratio (DTER). The data in this study was obtained from BPR's financial statements for the period 2016 to 2022. The results of data collection show that there are 218 rural banks in West Java, Indonesia with a total of 1526 BPR-years of observation. Next, the data was analyzed using the Robust standard errors of fixed effects model (Robust FEM). The findings show that local government ownership is positively related to the capital structure of rural banks as measured by DTER. Institutional ownership is positively related to the capital structure of rural banks as measured by DTAR. Meanwhile, women's share ownership is positively related to BPR's capital structure as measured by DTAR and DTER. Although, this study fails to prove the relationship between management ownership and capital structure, however, in general it can be said that ownership structure is related to the capital structure of rural banks in West Java, Indonesia JEL Classification: G21, G34 DOI: https://doi.org/10.26905/afr.v8i1.13114
The Effect of Corporate Social Responsibility Disclosure on the Performance of Islamic Banks in Indonesia Aula, Rahmiatul; Sumiyati, Sumiyati; Mai, Muhammad Umar
Jurnal Manajemen Bisnis Vol. 13 No. 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i1.12832

Abstract

Research aims: This study intends to inspect the effect of Corporate Social Responsibility Disclosure (CSRD) on performance. CSRD was divided into CSRD-All, CSRD-Economic, CSRD-Environment, and CSRD-Social variables. Performance was proxied by the variables ROA and ROE.Design/Methodology/Approach: The research model was built in path analysis and processed using the Wrap-PLS application.Research findings: The analysis results indicated that CSRD tended to be strongly associated with higher bank performance. It was indicated by a significant positive effect of CSRD-All on ROA and ROE. In addition, it was indicated by the significant positive effect of CSRD-Economic and CSRD-Environment on ROA. This study's results contribute to financial literature, particularly the causal relationship between CSRD and Indonesian Sharia Commercial Banks' performance.Theoretical contribution/ Originality: The study results provide insight and input for the management of Islamic Commercial Banks concerning CSRD activities and performance.Practitioner/Policy implication: The results of this study are supposed to be useful as directions for stakeholders in deciding their investment in Indonesian Sharia Commercial Bank shares.Research limitation/Implication: This research only used CSRD, ROA, and ROE.
Women's Boards, Women's Ownership, And The Growth Of Indonesian Rural Banks Mai, Muhammad Umar; Kristianingsih; Sudrajat; Setiawan, Iwan
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6822

Abstract

This study examines the impact of women’s representation in corporate governance—specifically women on the board of commissioners, female board chairs, and women’s ownership—on the growth of rural banks (BPR) in West Java, Indonesia. Using an unbalanced panel dataset of 235 BPRs over the period 2015–2023 (1,968 bank-year observations), this study employs a two-step System Generalized Method of Moments (2SYS-GMM) to address potential endogeneity issues. The results show that female board chairs and women’s ownership have a significant positive effect on BPR asset growth, while the presence of women as board members does not exhibit a significant impact. These findings highlight the differentiated roles of women in governance structures and suggest that leadership position and ownership involvement matter more than mere representation. This study contributes to the corporate governance literature by providing new empirical evidence on the role of women’s ownership and leadership in fostering bank growth in the context of Indonesian rural banks.
Co-Authors Adetiya Sabrina M. Nur Afriady, Arif Ajeng Defi Aprilia Amin, Hanudin Anisa Herdian Arry Irawan Arry Irawan, Arry Arwan Gunawan Asep Junjunan Avitariani, Annisa Nurul Barnas, Benny Dadang Hermawan Dadang Hermawan Dahtiah, Neneng Destian Arshad Darulmalshah Tamara Dian Imanina Burhany Dimas Sumitra Danisworo Djoni Djatnika DWI SUHARTANTO Dwi Suhartanto Elsa Oktaviani Faishal, Hanif Fania Naurah Azizah Fathimah Awliyaul Alim Fauziah, Raihani Galuh, Nadya Raina Hadiani, Fatmi Hasbi Assidiki Mauluddi Hastuti Hastuti Henny Ariani Imam Akbar Ilham Arif Ira Andriani Ishak, Jouzar Farouq Iwan Setiawan Jam, Nor Syakina Kamaluddin, Nurhadi Kristianingsih Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Lisna Oktaviani Ambarwati M. Rayhan Azis Moh Farid Najib Muhamad Faisal Pasha Ridwan Muhamad Faisal Pasha Ridwan Muhamad Muflih Muhammad Syaiful Nurasman Nadya, Galuh Raina Nahlarriva Zackia Nita Kurniasih Noorsyah Adi Noer Ridha Novianty, Ira Nurdin, Ade Ali Orryza Sativa Devi Pakpahan, Rosma Pratiwi, Leni Nur Putra, Sugih Sutrisno Putranda, Muhammad Imaduddin Radia Purbayati Rahmiatul Aula Raihani Fauziah Ramadhani, Rizkia Ramdani Ramdani Rani Putri Kusuma Dewi Razak, Dzuljastri Abdul Retno Gita Ayuningrum Riauli Susilawaty Hutapea Ring, Patrick J Rochendi, Hendi Ruhadi Ruhadi Ruhana, Nafisah Salsa Bila Azahra Salsabila Dwi Anggita Sa’bana, Rifqi Fauzan Sembiring, Etti Ernita Setianingsih, Ratih Setiawan Setiawan Shafanissa Aulia Zikri Shaikh, Imran Mehboob Siti Aisyah Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudrajat Sudrajat Sudrajat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Syarief, Mochamad Edman Tiara Tresnawulan Barkah Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Via Muthmainnah Luthfi Widi Julianti Yanti Rufaedah, Yanti Yeni Siti Halimatus Sadi’yah Yunita Rizka Septiyani