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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi dan Pendidikan Cakrawala Pendidikan JURNAL ECONOMIA Jurnal Pendidikan Akuntansi Indonesia Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan Lembaran Ilmu Kependidikan Jurnal Akuntansi Multiparadigma JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JURNAL PENGABDIAN KEPADA MASYARAKAT JABE (Journal of Accounting and Business Education) Public Health of Indonesia Accounting Analysis Journal Economic Education Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) AFEBI Islamic Finance and Economic Review Sarwahita : Jurnal Pengabdian Kepada Masyarakat Proceeding of Conference on Islamic Management, Accounting, and Economics Jurnal Pengabdian Al-Ikhlas Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Applied Data Sciences Business and Accounting Education Journal Jurnal Ekonomi Participative Journal (PJ) : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru Indonesian Management and Accounting Research Eastasouth Journal of Impactive Community Services Bookchapter Ekonomi Universitas Negeri Semarang Jurnal Abdimas Indonesia Fonologi: Jurnal Ilmuan Bahasa dan Sastra Inggris Journal of Environment and Sustainability Education Jurnal Pengabdian Nasional (JPN) Indonesia EDUCATIONE: Journal of Education Research and Review Conference Proceedings International Conference on Education Innovation and Social Science Business and Accounting Education Journal Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education JAS (Jurnal Akuntansi Syariah) Dinamika Pendidikan "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Prosiding Seminar Nasional Pengabdian Masyarakat
Ahmad Nurkhin
Universitas Negeri Semarang
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Journal : Jurnal Akuntansi Multiparadigma

 1 
MENUJU BANK SYARIAH YANG LEBIH ADIL, MUNGKINKAH? Hasan Mukhibad; Prabowo Yudo Jayanto; Ahmad Nurkhin
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.15

Abstract

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.
RELEVANSI STRUKTUR KEPEMILIKAN TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN BARANG KONSUMSI Ahmad Nurkhin; Agus Wahyudin; Anisa Septiani Aenul Fajriah
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.33 KB) | DOI: 10.18202/jamal.2017.04.7038

Abstract

Abstrak: Relevansi Struktur Kepemilikan Terhadap Profitabilitas dan Nilai Perusahaan Barang Konsumsi. Penelitian ini bertujuan untuk menganalisis hubungan kepemilikan manajerial dan kepemilikan institusional terhadap profitabilitas dan nilai perusahaan. Analisis data menggunakan regresi berganda pada 44 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas terbukti berpengaruh positif. Hasil lainnya adalah kepemilikan institusional berpengaruh positif signifikan terhadap profitabilitas, sedangkan kepemilikan manajerial tidak berpengaruh. Profitabilitas terbukti memediasi pengaruh kepemilikan institusional terhadap nilai perusahaan dan tidak terbukti sebagai variabel mediasi atas pengaruh kepemilikan manajerial. Abstract: The Relevance of Ownership Structure to Porfitability and Value of Consumer Goods Company. This study aimed to analyze the relevance of managerial and institutional ownership on profitability and firm value. Multiple regression analysis were used to analyze the data of 44 consumer goods companies listed in the period of 2011-2014. This results showed that there is no effect of managerial and institutional ownership on the firm value, while profitability has positive effect. The other result showed that institutional ownership has positive effect on profitability, while managerial ownership has no effect. Profitability had proved to mediate the effect of institutional ownership to firm value and have not proved as mediating variables on managerial ownership.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Abdul Rohman ACHMAD RIFAI Aditama, Raka Rizky Aeni, Ida Agus Wahyudin Agus Wahyudin Ahmad Syahrul Fauzi Algifari Algifari, Algifari Ali, Noor Faqih Udin Alifah, Atifatul Amir Mahmud Anisa Septiani Aenul Fajriah Anna Kania Widiatami Ardyansyah, Faisal Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Aulia Rizky Nur Ruwita Aziza, Maghfira Nur Bakar, Syarifah Mastura Syed Abu Bangkit Candra Birama, Bangkit Candra Baswara, Satsya Yoga Bayu Bagas Hapsoro, Bayu Bagas Budiantoro, Risanda Christian Wiradendi Wolor Daffa, Muhammad Daud, Norzaidi Mohd Destiya Laelatul Azizah Dhifah Amaliyah Fadli Dwi Puji Astuti Dwi Puji Astuti Ervie Sabrina Nuari Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri fatimah Fatimah Fiki Nushrotul Hafidh Fikriyah, Minkhatul Hardi Saputro, Iwan Harsono Harsono Hartanto, Dadi Hasan Mukhibad Heri Yanto Heri yanto Hidayatun Toyibah Priyati Istu Utami Hobar, Abdul Hoo, Wong Chee Ida Nur Aeni Ilma Anisaturizqi, Ilma Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto, Isnarto Jarot Tri Bowo Santoso Kardoyo Khasan Setiaji Khasanah, Nasriatun Kiswanto Kiswanto Kiswanto, Kiswanto Kustini, Sri Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Mahardika, Aura Aglis Maulida, Winda Nurul Maylia Pramono Sari Maylia Pramono Sari Minkhatul Fikriyah Muhammad Feriady, Muhammad Muhammad Wahyudi Muhsin Muhsin Muhsin Muhsin Muhsin, Muhsin Mukhibab, Hasan Munirah, Anisatul Narenda, Alfa Narendra Utama W, Narendra Utama Ngabiyanto - Niam, Sufa’ah Hurumun Nilam Nathania Nor, Fakhrudin Novanty, Ine Nugroho, Aditya Surya Nugroho, Rosyid Wahyu Nur Hidayati Nurdian Susilowati Oki Anggaeni Partono Thomas Prabowo Yudo Jayanto PUJI LESTARI Rababah, Mahmoud Ali Raharjo, Teguh Hardi Raharjo, Teguh Hardi Raharjo Rahayu Lestari Ratieh Widhiastuti Rediana Setiyani, Rediana Reza Dwi Kumala Risanda A. Budiantoro Risanda Alirastra Budiantoro Risnaeni Risnaeni, Risnaeni Rizqi Fajarwati, Baihaqi Rokhani, Sri S Martono S Martono Safitri, Diyah Salis, Abdul Rozaq Sari, Puji Novita Satsya Yoga Baswara Sejati, Adif Akbar Selawati Septianingtyas Septiana, Duwi Setiawan, Fadli Arif Setiawati Setiawati Shahtaz Twanneke Henga Putri, Shahtaz Twanneke Henga Sifa Farida, Sifa Siti Fatimah Siti Fatimah Siti Nurdianti, Siti Sri Kustini Subarkah, Afri Subkhan Subkhan Sulhadi Sumiadji - Susanti, NilaYunita Sutikno Sutikno Syafa Azmi Muazaroh Syamsu Hadi Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Triwidisari, Asri Umi Thoifah Amalia, Umi Thoifah Usep Suhud Wedadjati, Ratna Sesotya Wicaksono Adi Nugroho, Wicaksono Adi Widiatami, Anna Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Wiji Astuti Yee, Loo Shu Yozi Aulia Rahman, Yozi Aulia Zikir Zibran Firdaus