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<![CDATA[MENUJU BANK SYARIAH YANG LEBIH ADIL, MUNGKINKAH? ]]>
<![CDATA[Hasan Mukhibad]]>;
<![CDATA[Prabowo Yudo Jayanto]]>;
<![CDATA[Ahmad Nurkhin]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.2.15
<![CDATA[Abstrak: Menuju Bank Syariah yang Lebih Adil, Mungkinkah?Tujuan Utama - Penelitian ini berupaya untuk menelaah apakah bank syariah telah memenuhi prinsip keadilan.Metode – Penelitian ini menggunakan regresi data panel sebagai metode. Adapun sampel penelitian adalah 12 bank umum syariah dengan pengamatan selama 11 tahun (2009 sampai 2019).Temuan Utama – Produk bagi hasil tabungan dan deposito syariah telah sesuai dengan prinsip keadilan. Selain itu, pengeluaran zakat bank telah sesuai dengan prinsip keadilan karena besarannya ditentukan berdasarkan pendapatan atau laba bank. Meskipun demikian, beberapa transaksi terkait remunerasi belum berjalan dengan prinsip keadilan.Implikasi Teori dan Kebijakan – Regulator perlu mengevaluasi kinerja bank syariah berdasarkan prinsip keadilan. Selain itu, pihak manajemen bank dapat mengambil kebijakan yang mengarah pada pemenuhan prinsip keadilan, khususnya pada aspek penggajian dan tunjangan.Kebaruan Penelitian - Penelitian ini merumuskan pengukuran prinsip keadilan pada bank syariah. Abstract - Towards a Fairer Islamic Bank, Is It Possible?Main Purpose - This study seeks to examine whether Islamic banks have met the principles of justice as measured.Method – This study uses panel data regression as a method. The research sample is 12 Islamic commercial banks with observations for 11 years (2009 to 2019).Main Findings – Profit-sharing products for sharia savings and time deposits are by the principles of justice. In addition, the bank's zakat expenditure is by the principle of justice because the amount is determined based on the bank's income or profit. However, several transactions related to remuneration have not been carried out with the principle of justice.Theory and Practical Implications – Regulators, need to evaluate the performance of Islamic banks based on the principles of justice. In addition, the bank's management can take policies that lead to the fulfillment of the principles of justice, especially in salary and benefits.Novelty - This research formulates the measurement of the principle of justice in Islamic banks.]]>
<![CDATA[PERAN DEWAN PENGAWAS SYARIAH DALAM PENGUNGKAPAN ISLAMIC SOSIAL REPORTING ]]>
<![CDATA[Hasan Mukhibad]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2018.04.9018
<![CDATA[Abstrak: Peran Dewan Pengawas Syariah dalam Pengungkapan Islamic Sosial Reporting. Penelitian ini bertujuan membuktikan secara empiris peran Dewan Pengawas Syariah (DPS) terhadap pengungkapan Islamic Social Responsibity (ISR). Metode yang digunakan adalah analisis Partial Least Square (PLS) dengan Bank Umum Syariah (BUS) di Indonesia sebagai sampel. Hasil penelitian menunjukkan bahwa jumlah DPS merupakan faktor terkuat dalam pengungkapan ISR. Hal ini disebabkan karena DPS memiliki peran yang holistik, yakni peningkatan kepatuhan syariah, kinerja keuangan dan sosial. Selain itu, pemahaman DPS terhadap hukum ekonomi dan keuangan kontemporer akan mempengaruhi kinerja bank, baik kinerja finansial maupun sosial. Abstract: The role of the Sharia Supervisory Board in Islamic Social Reporting Disclosures. This study aims to empirically prove the role of the Sharia Supervisory Board (SSD) on the disclosure of Islamic Social Responsibility (ISR). The method used is the analysis of Partial Least Square (PLS) with Islamic Commercial Banks (ICB) in Indonesia as a sample. The result shows that the number of SSD is the strongest factor in ISR disclosure. This happens because SSD has a holistic role, namely increasing sharia compliance, financial and social performance. In addition, SSD’'s understanding of contemporary economic and financial laws will affect the performance of the bank, both financial and social.]]>
<![CDATA[Islamic corporate governance and performance based on maqasid sharia index– study in Indonesia ]]>
<![CDATA[Hasan Mukhibad]]>;
<![CDATA[Mahameru Rosy Rochmatullah]]>;
<![CDATA[Warsina Warsina]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Doddy Setiawan]]>
<![CDATA[ Jurnal Siasat Bisnis Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia ]]>
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DOI: 10.20885/jsb.vol24.iss2.art2
<![CDATA[Sharia banks and conventional banks have real differences in their objectives and operations. Therefore, performance measurements must differentiated between Sharia banks and conventional banks. One performance measure recommended by researchers is performance-based on the Maqasid sharia Index (MSI). This study is to prove the influence of the Sharia Supervisory Board attributes (number of meetings, level of education, cross-membership) and commissioners' attributes (ratio of independent commissioners, number of members, number of meetings) to performance based on MSI. The research sample is 12 Sharia banks in Indonesia during the 2014-2018 observation year. The data analysis method uses panel data analysis with a fixed effect model. We find that SSB education level and independent board ratio had a negative effect on performance based on MSI. Cross-membership; the number of SSB meetings, board size, number of board meetings, and total assets does not affect performance based on MSI. This finding indicates that MSI has not become one of the goals that must be achieved in the management of Sharia banks in Indonesia. This is because the MSI score is still low. In addition, the dominance of debt financing is a characteristic that banks prefer transactions that generate fixed income and avoid transactions that use a fairer system, i.e. the Profit and Loss Sharing system. We recommend for regulators to develop different measurement tools from conventional banks and in accordance with the objectives of sharia implementation as sharia bank business operations (maqasid sharia). Future researcher can study and develop other measurement tools in formulating maqasid sharia by involving regulators, business actors, and experts so that the produced maqasid sharia indicators can be applied by banks.]]>
<![CDATA[Profitabilitas Pemoderasi Determinan Pengungkapan Modal Intelektual ]]>
<![CDATA[Hasan Mukhibad]]>;
<![CDATA[Meyliani Eka Setyawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2019.v14.i01.p11
<![CDATA[This research aims to analyze the effect of age, size, managerial ownership, and leverage on Intellectual Capital Disclosure (ICD) with earnings per share as a moderating variable. The population of this research is companies listed on the LQ 45 Index. The sampling method used to determine the samples of this research is purposive sampling, in the observation year 2014-2017. The research samples are 26 companies with 104 units of analysis. The data are then analyzed using moderation regression analysis with the absolute difference value test. The results are indicate that age, size, and managerial ownership have a positive effects on ICD, while the leverage does not. Further, companies' profitability could strengthen the correlation between size and ICD but weaken toward the correlation between managerial ownership and ICD. Keywords: Managerial Ownership; Financial performance; Leverage; Disclosure of Intellectual Capital.]]>
<![CDATA[Maintaining Employees’ Morality to Improve Internal Control in the Sharia Microfinance Institution ]]>
<![CDATA[Hasan Mukhibad]]>
<![CDATA[ Walisongo: Jurnal Penelitian Sosial Keagamaan Vol 25, No 2 (2017) ]]>
Publisher : <![CDATA[LP2M - Universitas Islam Negeri (UIN) Walisongo ]]>
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DOI: 10.21580/ws.25.2.1924
<![CDATA[Problems of fraud committed by a company’s internal party are hitherto still problematic to figure out, including in sharia microfinance institutions. This research examines the benefit of maintaining employees’ morality for the improvement of internal control in sharia microfinance institutions. The object of this research is Anda BMT (sharia microfinance institution in Indonesia). The research uses a qualitative method. The data were obtained by interviewing the managers and twenty employees, and also through field observations for four months. The result of this research shows that the management needs to improve the employees’ morality as it is the key element to prevent fraud act. The efforts made to improve the employees’ morality are like praying together, joining a program of Islamic study once a week, and targeting all employees to read the Quran at least One Day One Juz (ODOJ). Islamic religious activities should be applied to sharia financial institutions in order to improve the employees’ morality and to diminish the act of fraud. It is because the employees who properly carry out Islamic religious activities may reduce the potency of fraud.]]>
<![CDATA[Muzakki’s Intention in Paying Zakat ]]>
<![CDATA[Afrida Yeni]]>;
<![CDATA[Hasan Mukhibad]]>
<![CDATA[ AFEBI Islamic Finance and Economic Review Vol 5, No 01 (2020) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aifer.v5i01.436
<![CDATA[The purpose of this study was to examine the factors that influence muzakki's intention to pay zakat using the theory of planned behavior approach. The sample used 94 muzakki which were selected by Incidental Sampling technique. Methods of data analysis using the Structural Equation Model (SEM). The results showed that the intention of muzaki in paying zakat was positively influenced by the factors of attitude and behavior control. The intention to pay zakat has a positive effect on the intention of the muzaki to pay zakat. The behavioral control factor has a positive and significant effect on the willingness to pay zakat, while subjective norms have no effect on the intention to pay zakat. The implication of this research is that LAZ can create a supportive environment for muzakki in order to increase the desire and intention of muzakki to pay zakat.]]>
<![CDATA[Evaluation Study: Does The Sharia Supervisory Board Have A Direct Effect on Profitability? ]]>
<![CDATA[Hasan Mukhibad]]>;
<![CDATA[Indah Anisykurlillah]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v11i1.55-69
<![CDATA[Previous studies have indicated a complex relationship between the total Sharia Supervisory Board (SSB) members and profitability. Therefore, this study suspects that financing products and bank fundraising mediate the relationship between SSB and ROA. SSB can provide consultation and supervision on the implementation of bank products. Data were obtained from 12 Islamic commercial banks in Indonesia with a 10-year observation period (2009-2018). Data were analyzed using fixed and random effect models and path analysis. The results showed that the total SSB members and their expertise did not have a direct effect on ROA. However, it has an effect on financing and none on Investment Account Holders (IAH) funds. The results also showed that financing proved to be a mediating variable on the effect between the total and expertise of SSB members towards ROA. The IAH fund is the mediating variable on the effect between the total SSB members towards ROA, with no proven relationship. Therefore, it can be concluded that SSB has an indirect effect on ROA by strengthening the financing and bank fundraising quality. Consultation and supervision carried out by SSB on the implementation of IAH financing and fundraising, has proved to have an impact on improving bank profitability]]>
<![CDATA[Determinan Tax Avoidance pada Perusahaan Pertambangan yang Dimoderasi oleh Insider Ownership ]]>
<![CDATA[Ilham Tri Oktavian Ilham]]>;
<![CDATA[Hasan Mukhibad Hasan]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.744
<![CDATA[This study aims to analyze the effect of transfer pricing, fixed asset intensity, and political connections on tax avoidance. This study also raises insider ownership as a moderating variable. The presence of managerial ownership provides a dual function for managers as those who own and run the company. Managers will try to take the best policy in meeting various elements of interest, including in the field of taxation. The population in this study are multinational companies in the mining sector which are listed on the Indonesia Stock Exchange (IDX) during 2015-2020. The sample was selected using purposive sampling method and obtained as many as 168 units of analysis. Data analysis in this study used moderated regression analysis (MRA). Based on the estimation of model selection, the Random Effect Model (REM) was chosen to be the right model to test the hypothesis in this study. The results show that transfer pricing and asset intensity have a significant positive effect on tax avoidance. Meanwhile, political connections have no effect on tax avoidance. Managerial ownership is able to moderate the effect of the transfer pricing variable and fixed asset intensity on tax avoidance, however, it is not able to moderate the political connection variable. Based on this research, The company is expected to be more transparent in disclosing transactions between related parties while still paying attention to fairness values. The weakness in this study is the low proportion of company share ownership by the government so that it has not been able to influence company policy making.]]>
<![CDATA[The Role of Corporate Social Responsibility Disclosure in Improving Financial Performance (Case study in Indonesian Islamic Bank) ]]>
<![CDATA[Hasan Mukhibad]]>;
<![CDATA[Muthmainah Muthmainah]]>;
<![CDATA[Dita Andraeny]]>
<![CDATA[ al-Uqud : Journal of Islamic Economics Vol. 4 No. 2 (2020): July ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/al-uqud.v4n2.p162-173
<![CDATA[The influence of social care by business entities to their financial performance has been continuously debated in previous management reseearch. Nevertheless, studies about the influence of CSR on Islamic banks financial performance were rarely done. Therefore, this studyaims to examine the influence of Corporate Social Responsibility Disclosure (CSRD) on profitability as measured by Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Investment Account Holders (IAH) by debt and financing ratio. Data was obtained from Islamic banks in Indonesia through observation from 2012 to 2018 that analyzed by panel data regression and Fixed Effect Model (FEM). The results showed that the CSRD did not have a positive influence on ROA, ROE, NPM, IAH, Debt, and Financing Ratio. Therefore, the legitimacy theory was not proven in this study.]]>
<![CDATA[ANALISIS PERBEDAAN REAKSI PASAR SAHAM SEBELUM DAN SESUDAH PENGUMUMAN DAFTAR EFEK SYARIAH DI BURSA EFEK INDONESIA ]]>
<![CDATA[Bintang Gemilang]]>;
<![CDATA[Hasan Mukhibad]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.16.2.302 - 312
<![CDATA[The purpose of this study is to analyze differences in stock market reactions before and after the announcement of the 2019 Sharia Securities List (DES) by the Financial Services Authority (OJK). Market reactions are indicated by differences in share prices which have an impact on the differences in stock returns from before. This is in accordance with the signal theory where there is good news that will be responded to by investors with increasing investor interest in buying these shares, so that the stock return will also increase. The population of this study is all stocks on the Indonesia Stock Exchange in 2019. The sampling method used in this study is the purposive sampling method and produces 78 units of analysis. The data analysis method used was the paired t-test and used the SPSS 25 analysis tool.The results showed that the announcement of the issuance of changes in share status resulted from screening by the Financial Services Authority (OJK) on the Sharia Securities List (DES), there was no difference in stock returns. both in stocks that were previously conventional to become sharia and stocks that were originally sharia to become conventional. In addition, Islamic stocks have a greater difference in return when compared to conventional stocks.]]>
