Qi Mangku Bahjatullah
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Analisis Determinan Pelaporan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Indonesia Tahun 2015-2019 Muhammad Fathur Rozzi; Qi Mangku Bahjatullah
MALIA: Journal of Islamic Banking and Finance Vol 4, No 2 (2020): -
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v4i2.9006

Abstract

This study aims to determine how the influence of Profitability (GPM), Liquidity (CR), and Leverage (DER) on Islamic Social Reporting (ISR) with Company Size as a Moderating Variable, in Islamic Commercial Banks in Indonesia which are registered with the OJK for the 2015-2019 period. This research uses quantitative research, type with secondary data in the form of panels analyzed through multiple linear regression data analysis method with Moderate Regression Analysis (MRA) test using EViews 9 software. The population used in this research is Islamic Commercial Banks (BUS) in Indonesia as many as 14 Islamic banks. The sampling technique in this study was purposive sampling. The sample used as the research object was 12 BUS. Based on the results of the study, the F-test results show that Profitability, Liquidity and Leverage simultaneously affect the ISR with a positive coefficient while the T-test shows that partially Profitability and Leverage have no effect on ISR, Liquidity has a negative and significant effect on ISR. Based on the MRA test, Company Size is unable to moderate the relationship between the effect of profitability on ISR, while Company Size is able to moderate and weaken the relationship between Liquidity and ISR, and Company Size is able to moderate and strengthen the relationship between Leverage and ISR.
Analisis Determinan Pelaporan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Indonesia Tahun 2015-2019 Muhammad Fathur Rozzi; Qi Mangku Bahjatullah
MALIA: Journal of Islamic Banking and Finance Vol 4, No 2 (2020): -
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v4i2.9006

Abstract

This study aims to determine how the influence of Profitability (GPM), Liquidity (CR), and Leverage (DER) on Islamic Social Reporting (ISR) with Company Size as a Moderating Variable, in Islamic Commercial Banks in Indonesia which are registered with the OJK for the 2015-2019 period. This research uses quantitative research, type with secondary data in the form of panels analyzed through multiple linear regression data analysis method with Moderate Regression Analysis (MRA) test using EViews 9 software. The population used in this research is Islamic Commercial Banks (BUS) in Indonesia as many as 14 Islamic banks. The sampling technique in this study was purposive sampling. The sample used as the research object was 12 BUS. Based on the results of the study, the F-test results show that Profitability, Liquidity and Leverage simultaneously affect the ISR with a positive coefficient while the T-test shows that partially Profitability and Leverage have no effect on ISR, Liquidity has a negative and significant effect on ISR. Based on the MRA test, Company Size is unable to moderate the relationship between the effect of profitability on ISR, while Company Size is able to moderate and weaken the relationship between Liquidity and ISR, and Company Size is able to moderate and strengthen the relationship between Leverage and ISR.
Pengaruh Strategi Fundraising Wakaf, Literasi Wakaf, dan Citra Lembaga terhadap Minat Berwakaf dengan Religiusitas sebagai Variabel Moderating (Studi Lembaga Wakaf Muhammadiyah Kabupaten Lamongan) Ambar Ayuningsih; Qi Mangku Bahjatullah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20621

Abstract

This research is to explain the relationship between waqf fundraising strategies, waqf literacy and institutional image. Apart from that, this research also explains the role of religiosity as a moderating variable which is expected to provide a detailed picture of the relationship between waqf fundraising strategies, waqf literacy and institutional image on interest in waqf. This research uses quantitative methods. Where the data source used is primary data obtained from questionnaires. In this research, the sampling technique used was convenience sampling. This sampling technique is based on chance alone, members of the population that the researcher meets and are willing to become respondents are used as samples. The sample in this research was 100 respondents. The results of this research show that: (1) The fundraising variable has a positive and significant influence on people's interest in giving waqf. (2) The literacy variable has a positive and significant effect on people's interest in giving waqf. (3) The institutional image variable does not have a positive and significant effect on people's interest in giving waqf. (4) The moderating variable, namely religiosity, cannot moderate fundraising on people's interest in waqf. (5) The moderating variable, namely religiosity, cannot moderate literacy on people's interest in giving waqf. (6) The moderating variable religiosity can moderate the image of the institution on people's interest in waqf.