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Journal : Jurnal bintang manajemen

Analisis Laporan Sosial Islam Untuk Kinerja Keuangan Dan Zakat Pada Bank Umum Syariah Indonesia Fauzan Zaky Rifai; Fifi Kamalia; Ila Novita Anggraini; Agus Eko Sujianto
Jurnal Bintang Manajemen Vol 1 No 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i2.1457

Abstract

This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.
Pengaruh Jumlah Uang Beredar Terhadap Profitabilitas Bank Syariah Di Indonesia Tahun 2011-2021 Binti Koniah; Dhiyah Shabnatul Lisan; Fatiyatul Munawaroh; Agus Eko Sujianto
Jurnal Bintang Manajemen Vol 1 No 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i2.1458

Abstract

This study was structured to analyze the effect of the Amount of Money in Circulation (JUB) on the profitability of Islamic banks, when viewed from the variable Return On Assets (ROA). The research method uses quantitative methods with descriptive research types. The data source of this study is secondary time series data taken from financial reports published by the Financial Services Authority. The data analysis technique uses simple linear regression analysis which has previously been carried out by classical assumption tests which include the normality test and heteroscedasticity test. The results of a simple linear regression test based on the value of the regression coefficient are negative, it means that JUB (X) has a negative effect on ROA (Y).
Penguatan Pertumbuhan Ekonomi Melalui Asuransi Syariah Di Indonesia Febri Nur Rahmawati; Hindun Asmarani; Ilma Asriningtyas; Agus Eko Sujianto
Jurnal Bintang Manajemen Vol 1 No 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i2.1459

Abstract

The purpose of this study is to determine the strengthening of economic growth through sharia insurance. The method used in this study is to use qualitative methods by conducting library research and documentation techniques sourced from literature studies, scientific journals and written reports related to economic growth and sharia insurance. The research results show that insurance plays an important role in strengthening economic growth. Sharia insurance has an importantrole as a source of national development financing, reducing poverty, and can divert financial risks caused by unexpected events or accidents.