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Can sharia supervisory board affect intellectual capital efficiency? M. Arsyadi Ridha; Anis Chariri; Siti Mutmainah
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25905

Abstract

Purpose - This study aims to examine the influence of Sharia Supervisory Board (SSB) characteristics on intellectual capital efficiency in Islamic banks in Indonesia. Method - This study employs a quantitative approach using panel data regression analysis. The population consists of Islamic banks in Indonesia, with the sample selected using a purposive sampling technique based on specific criteria. The final dataset comprises 63 observations from 10 Islamic banks over the period 2017–2023. Result - The findings reveal that SSB size, education level and meeting frequency do not significantly affect intellectual capital efficiency. However, SSB cross-membership positively influence intellectual capital efficiency. These results highlight the importance of external expertise and board activity in enhancing intellectual capital in Islamic banks. Implication - The study provides practical implications for regulators and Islamic bank managers in optimizing SSB governance structures to improve intellectual capital efficiency. Enhancing SSB effectiveness through cross-membership may contribute to better knowledge-sharing and decision-making processes, ultimately improving bank performance. Originality - To the best of our knowledge, there is still limited research that examines the direct impact of various SSB characteristics on intellectual capital efficiency in Islamic banks, particularly within the Indonesian context. This study therefore contributes to filling this gap in the literature by providing new evidence from an emerging Islamic banking market.
ANALISIS GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN DANA DESA PADA PEMERINTAHAN DESA PURO KECAMATAN KARANGMALANG KABUPATEN SRAGEN Arundina Fadilla, Alysia; Mutmainah, Siti; Raharjo, Suko
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 2 (2024): Vol. 7 No. 2 November 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis prinsip-prinsip Good Corporate Governance dalam pengelolaan dana desa pada Pemerintahan Desa Puro Kecamatan Karangmalang Kabupaten Sragen. Jenis penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data yang dilakukan terdiri dari wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukan bahwa prinsip akuntabilitas, pertanggungjawaban, independensi, dan keadilan sudah diterapkan dengan baik. Sedangkan prinsip transparansi belum optimal dan belum memenuhi indikator penerapan Good Corporate Governance yang ada. Dari pembahasan tersebut menunjukan bahwa belum semua prinsip dari Good Corporate Governance dapat diterapkan dengan sepenuhnya dalam pengelolaan dana desa dalam Pemerintahan Desa Puro.
Internalisasi Wawasan Moderasi Beragama di Kalangan Pemuda melalui Media Sosial Fadlillah, Fadlillah; Faruq, Dukan Jauhari; Mutmainah, Siti; Alvatun Ni'mah, Akhsani
Pandalungan: Jurnal Pengabdian kepada Masyarakat Vol 1 No 2 (2023): April
Publisher : Universitas Al-Falah As-Sunniyah Kencong Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/pandalungan.v1i2.1386

Abstract

Along with the development of the times, existing technology is increasingly experiences innovation and progress very rapidly. This form of technological development gave birth of interesting phenomena in people’s lives, for example the widespread use of social media, which is commonly referred to as the digital era. It provides various things that human need, such as entertainment, service, and literacy. However, social media as a form of digitalization presents religious naratives with free access, often used by certain groups to cause conflict and identity political goals which have an impact on the degradation of religious tolerance. Youth as generation hase a role in emphasizing such counter- narratives trough efforts to internalize religious moderation insights trough contents on social media as strengthening of peace.
Edukasi Stunting Melalui Sosialisasi Pola Asuh Terhadap Perkembangan Emosi Anak Sholihah, Mar'atus; Mutmainah, Siti; Jayanti, Siti Nur; Masruri, M. Yazid; Mansur, Ulil; Ghozali, Muhtar
Pandalungan: Jurnal Pengabdian kepada Masyarakat Vol 2 No 1 (2023): Oktober
Publisher : Universitas Al-Falah As-Sunniyah Kencong Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/pandalungan.v2i1.1441

Abstract

Currently, in Indonesia and even in the world, some children are affected by stunting. This is due to poor nutrition and parenting patterns affecting children’s emotional development. Poor parenting is one of the factors that cause stunting in children. Child care can be implemented by providing nutritious food, health care, and good parenting habits. It is expected that the existence of stunting education through the socialization of parenting patterns on children's emotional development can become an alternative program that educates parents to take care of the children so that it can reduce the number of stunting children in Munder Village, Yosowilangun District, Lumajang Regency. This community development research was developed due to there are many children who experience stunting, one of the causes is poor parenting patterns so that children have unstable and uncontrolled emotional development. This parenting socialization applied lecturing and question-answer method. The socialization ran smoothly, parents responded well and listened to the speakers enthusiastically. Parents need to understand stunting because, through this socialization activity, they can practice the parenting pattern method and can spread the knowledge to their peers to provide a good and proper upbringing for their children.
Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Rasio Solvabilitas pada PT. Garuda Indonesia Tbk Siti Mutmainah; Mutmainah, Siti; Aprilia, Alfi Noor; Citradewi, Adelina
Journal of Islamic Accounting Competency Vol. 3 No. 2 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i2.1855

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan PT Garuda Indonesia Tbk. Dari tahun 2020 hingga 2022 akan diukur berdasarkan rasio likuditas dan solvabilitas. Data yang digunakan dalam penelitian ini adalah laporan keuangan PT Garuda Indonesia Tbk tahun 2020 hingga 2022. Hasil analisis data menunjukkan likuiditas PT Garuda Indonesia Tbk diukur dengan rasio likuiditas, Current Ratio hasil tertinggi sebsesar 47,65%, dan  hasil terendah sebesar 5,29%. Quick Ratio tertinggi pada tahun 2022 sebesar 43,61%, dan terendah 4,03%. Cash Ratio tertinggi sebesar 31,03%, sedangkan terendah sebesar 1,05%. DAR tertinggi 184,95%, sedangkan terendah 118,01%. DER tertinggi -655,32%, sedangkan terendah -217,72%.  Dari kedua rasio tersebut menunjukkan bahwa kinerja keuangan pada PT Garuda Indonesia Tbk. Dalam kondisi tidak sehat.
Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Rasio Solvabilitas pada PT. Garuda Indonesia Tbk Siti Mutmainah; Mutmainah, Siti; Aprilia, Alfi Noor; Citradewi, Adelina
Journal of Islamic Accounting Competency Vol. 3 No. 2 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i2.1855

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan PT Garuda Indonesia Tbk. Dari tahun 2020 hingga 2022 akan diukur berdasarkan rasio likuditas dan solvabilitas. Data yang digunakan dalam penelitian ini adalah laporan keuangan PT Garuda Indonesia Tbk tahun 2020 hingga 2022. Hasil analisis data menunjukkan likuiditas PT Garuda Indonesia Tbk diukur dengan rasio likuiditas, Current Ratio hasil tertinggi sebsesar 47,65%, dan  hasil terendah sebesar 5,29%. Quick Ratio tertinggi pada tahun 2022 sebesar 43,61%, dan terendah 4,03%. Cash Ratio tertinggi sebesar 31,03%, sedangkan terendah sebesar 1,05%. DAR tertinggi 184,95%, sedangkan terendah 118,01%. DER tertinggi -655,32%, sedangkan terendah -217,72%.  Dari kedua rasio tersebut menunjukkan bahwa kinerja keuangan pada PT Garuda Indonesia Tbk. Dalam kondisi tidak sehat.
CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment Sari Lestari; Mutmainah, Siti; Raharja, Surya
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1936

Abstract

The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 40 companies through purposive sampling, resulting in 120 observations data. The research collected data from audited financial and annual reports, available on www.idx.co.id. The data were analysed using path analysis facilitated by Smart PLS. The findings indicate that the CEO's educational background and gender do not influence accounting conservatism. CEOs with educational backgrounds in accounting and related fields negatively influence technology and information investment, as do female CEOs. Technology and information investment influence accounting conservatism. Interestingly, technology and information investment mediate between female CEOs and accounting conservatism, while educational background does not. Decision-makers in the banking sector can leverage these findings to design strategic decisions.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE MANAJEMEN RISIKO TERHADAP PENGUNGKAPAN RISIKO PADA PERUSAHAAN PERBANKAN Mutmainah, Siti; Suryandani, Wulan
Jurnal Manajemen Vol. 13 No. 1 (2023): JURNAL MANAJEMEN VOL. 13 NO. 1 JUNI 2023
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/jm.v13i1.3666

Abstract

This research was conducted with the aim of testing and proving profitability, company size and risk management committee on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2016-2021. Total population is 46 companies and only 13 companies are used as the final sample. Data collection techniques using the documentation method. The type of data used is documentary data. The data source is secondary data. The sampling technique used purposive sampling technique. The data analysis technique uses multiple linear regression analysis with the help of IBM SPSS version 25. The results of the research that has been carried out show that profitability has a significant positive effect on risk disclosure, while company size and risk management committee (KMR) have an insignificant positive effect on risk disclosure. The test results of the coeffisient of determination show that the value of Adjusted R2 is 0,803. This means that the variables of proitability, company size and risk magaement committee in the research regression model that has been carried out are able to explain risk disclosure of 80,3%, while 19,7% is explained by other variables not examined in this study.
Problems of Islamic education: Analysis of philosophical perspectives Mutmainah, Siti; Supriyanto, Supriyanto; Amrin, Amrin
Cendikia : Media Jurnal Ilmiah Pendidikan Vol 14 No 4 (2024): March : Education Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cendikia.v14i4.4921

Abstract

This research explores educational issues in the context of the study of Islamic educational philosophy. Involving classical traditions to modern adaptations, this philosophical reflection details the conflict between traditional values and the demands of the times. The challenges are not only conceptual, but also practical, such as aligning religious teachings with modern educational needs. This research method uses an educational qualitative approach through literature study to explain problems in the study of Islamic educational philosophy. The discussion includes the basic ideas, objectives, functions and urgency of Islamic educational philosophy, as well as the concept of education in madrasas. Solutions to the problem include strengthening the curriculum, policy direction for madrasa development, and scientific integration. In closing, the issues of ontology, epistemology and axiology in Islamic education are studied, describing the dynamics of Divine and Human values as well as educational methods from the perspective of Islamic educational philosophy.
Halal agriculture as an effort to strengthen the global halal value chain in order to increase international trade Mutmainah, Siti; Romadhon, Muhammad Ryan
Journal of Islamic Economics Lariba Vol. 9 No. 1 (2023)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol9.iss1.art11

Abstract

IntroductionIndonesia as an agricultural country with a Muslim-majority society has great potential to develop halal agriculture. The halal agricultural sector must be strengthened so that agricultural products can be exported abroad.ObjectivesThe purpose of this study is to strengthen the global halal value chain to increase international trade through the halal agriculture sector. MethodThis study employed qualitative methods using a descriptive approach. The data collection method used literature studies from various reference journals, agency reports, and online media.ResultsThis research concludes that the development of halal agriculture has great potential for development in Indonesia, so that it can increase international trade by improving the global halal value chain. With the development of halal agriculture in Indonesia, it is expected to be able to bring Indonesia to become a country with food security and the center of the halal industry in the world. ImplicationsThe results of this study can be guidelines for policymakers to improve contribution of halal agriculture in Indonesian export. Furthermore, it can contribute to further studies in global halal value chain for agriculture-based products.Originality/NoveltyThis study contributes to body of knowledge of global halal value chain with emphasize on agricultural sector in Indonesia.
Co-Authors Adelina Citradewi Adi, Nugroho Prasetya Advento Jerenimo Agestin, Nabila Agustin, Winda Ayu Agustina, ⁠⁠Friska Ahmad Sufillah Zaeni Ahmad Suriansyah Ai Fatimah Nur Fuad Aini Nurul Aini, Shinta Alexander Pili Ratu Alomari, Saif Alvatun Ni'mah, Akhsani Alwin, Cindi Amilia Umi Astagina Amrin Ananda, Clara Andri Prastiwi Anggia, Sofina Anika, Nova Anis Chariri Anita Widjajanti Annisa Diah Kusuma Piri Aprilia Novitasari Aprilia, Alfi Noor Aprilia, Zulfa Ardian, Muhamad Ardiantoro, Wahyu Tri Aritonang, Ridho Arum, Indah Arundina Fadilla, Alysia Aryati, fauziah Asep Purwo Yudi Utomo Asiahwati, Asiahwati Asidigisianti Surya Patria Atmanegara, Oktavira Ayu Azizah, Hilma Azmi Baehaqi BAMBANG SUNARKO baraq noor, rustam Barkah Celysabeta Marta Hutabarat Citriadin, Yudin Damayanti, Anggita Tresna Deden Makbuloh Devita Nur Hadiyani Dian Fitri Diani Ayu Pratiwi Dika Rosyiiddien Suryana Dina Fitria Hasanah Edi Siswanto Eka Zuliana Ekasari, Revalina Eko Retno Mulyaningrum Eli Hendrik Sanjaya Endang Wahyuningsih Eqy Wahyu Ramadhani Erawati, Dhini Evi Susanti Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fadlillah, Fadlillah Faisal Faisal Faruq, Dukan Jauhari Fathir Fauzan . Fauziyah Syifa Nurlaila Fauziyyah, Hana Febriyanto Febriyanto Fera Ratyaningrum FERA RATYANINGRUM Ferdinan , Afrilianus fianingsih, Fina Okta Fiqrizzakiyah, Nadia Frederich Febrian Hermanda Frendi Maulana Ghozali, Muhtar Ginayah, Gina Gumilang, Yudithia Mega Gunawan, Kadek Rio Habibah, Noor Hadiyanto, Ide Prima Hafiz Rafi Uddin Hakim, Sofwan Mahmudil Halim, Cecep Abdul HAMIDAH Hamidah . Handayani, S.Kom, Indri Harmiansyah Hasanah, Dina Fitria Herianto, Raditya Isnu Hilari, Firman Hilda Ramadhani Hopeman, Teofilus Ardian Huda, A. Thoriqil Humaira, Nazwa Nanda I Gede Pasek Ista Darma Ibrena Nalsal Angelika Sembiring Ikvina Hasanatika Imam Zaini Indah Wahyuni Irvan, Muchamad Islami, Kaila Cahaya Jaedi James Daniel Jati, Eling Purwanto Jauhari Faruq, Dukan Jayanti, Siti Nur Juanita, Vita Juniar, Eka Khafi, Muhammad Muatho' bil Khairunnas Khairunnisa Khusnaini, Faridhotuz Zulfa Kintoko Kristanti, Adelia Novita Kurniawan, Khomsin Fajar Kusmali, Muhammad Lailatul Arofah, Nur Latifatul Masruroh, Latifatul Laxmi Permata Sari Suardi Layali, Marisa Diana Sakhiro Lutfiah, Erlinda Oktaviani M. Arsyadi Ridha M. Nurpaqi Mahbub, Mahbub Mahdalena Mahdalena Mahdalena Mansur, Ulil Mareta Noor Ahadiya Marpaung, David Septian Sumanto Marsudi Masruri, M. Yazid Masruroh, Sayidah Afyatul Maulidia, Eka Putri Maulita Purnama Sari, Eny Meilani, Dwi Asih Michael Andre Miftahul Jannah Moh Roqib Moh. Ali Aziz Mudakir, Ubaedillah Muhammad Anshari, Muhammad Muhammad Ryan Romadhon Mumun Nurmilawati Mustafidah, Hilyatul Musyarafah, Sumayah Mutiara Annallisa Bella Nabila, Alya Nabila, Annisa Putri Nadia Febrianti Nafi’ah, Jamilatun Naili Nazilatur Rohmah Nailis Saniyyah, Farah Naimah, Musfirotun Navalia Nazwa Azkia Ramadhani Ngaliyah Dwi Lestari Nico, Leonardus Nikmatus Sa’adah Nina Barokah Nunuk Giari M. Nur Amalyna Yusrin Nur Khasanah NURAENI, RANI Nurain Suryadinata Nurazizah, Eka Nurhanurawati Nurhanurawati Nurjanah, Aneu NURUL HIDAYAH Nurul Widyawati Islami Rahayu Pahmi, Syifa Nurul Patricia, Vanesa Prameswari, Elfa Mahendra Prasetya, Muhammad Ilham Pratama, Hamdan Adhymaz Primasari, Nora Hilmia Purnani, Siwi Tri Purwati Putri Nurdiani Putri sukma Dewi PUTRI WULANDARI Putri, Dewi Andina Putri, Ervina Rahma Rabbani, Faizzuddin Rafif Muflih Raharjo, Suko Rahmansyah, Muhammad Faiz Rahmawati, Anisha Rahmawati, Riris Trimaulida Ramadhani, Novia Ramadina Fadila Wibisono Rambe, Muhammad Yusuf Restiawati, Diana Ria Resti Fauzi Ridwan, Ridwan Rika Wahyuni Riyani Wulandari Riyanto, Kuncoro Budi Rizki Ramadhan Rizky Ridwan Rohma, Maulina Ainur roki Romadhon, Muhammad Ryan Romansyah, Roni Rona Mutiara Simanjuntak Rosmawati, Olis Rosyid, Dede Abdul Rufi’i Rustam Baraq Noor Rustarmadi Salapudin, Salapudin Saputra, M. Indra Saragih, Alfanadia Putri G. Sari Lestari Saridawati Saridawati, Saridawati Sa’adah, Nikmatus Septiana Dwi Lestari Septiani Putri, Audriyana Intan Setiawan, Firman Shanti, Utari Anggita Sholichin, Agil Amirus Sholihah, Mar'atus Sholihah, Mufidatus Silvana, Anita Siswanto, Deny Hadi Siti Jamilah SITI MAHMUDAH Siti Nayla Hijriatun N SITI YULIANA Slamet Wijiono Sokhi Huda Sopian, Akhmad Stevanny Aprilia Djija Subagio, Agung Ari Suprianto, Awal Putra Supriyanto Supriyanto Surya Raharja Surya, Alfasha Syindy Cantika Tata Rustandi Teguh Ansyor Lorosae Tika Wulandari Titah Hilda Sabilah Trisetyo, Febiola Anggun Trisnaini, Zelda Magsal Tumanggor, Edrivo Pandapotan Udin Suadma Uke, Ora Gorez Ulpah Maspupah Umi Farihah Universitas Yatsi Madani Uslan, Sugianto Utami, Mega Dewi Sri Vellysia Angelia Wahab, Roswanira Abdul Wahdah Refia Rafianti Wati, Asiah Widyawati, Merinda Wike Wiwin Rita Sari Wulan Suryandani Yani Rosita Rahmawati Yenni Manurung Yulianti, Reva Yunia, Dabella Yuniar, Caessa Deana Zahra, Erneta Aisyia Zakiyah BZ