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All Journal Jurnal Pendidikan Akuntansi Indonesia Indonesian Journal of Economics and Bussiness Ekonomi Bisnis Kinerja Journal The Winners Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Proceeding International Conference on Information Technology and Business JURNAL RELASI STIE MANDALA JEMBER Islamic Ecomonics Journal International conference on Information Technology and Business (ICITB) I-ECONOMICS: A Research Journal on Islamic Economics Walisongo: Jurnal Penelitian Sosial Keagamaan Diponegoro Law Review Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Perspektif Ekonomi Darussalam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Economica: Jurnal Ekonomi Islam International Journal of Supply Chain Management NISBAH: JURNAL PERBANKAN SYARIAH Gorontalo Management Research Shirkah: Journal of Economics and Business JETL (Journal Of Education, Teaching and Learning) Majalah Ilmiah Bijak Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Revenue: Jurnal Manajemen Bisnis Islam Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam AL-FALAH : Journal of Islamic Economics Jurnal Terapan Manajemen dan Bisnis International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa MANAJEMEN Journal of Islamic Economic and Business Research Share: Jurnal Ekonomi dan Keuangan Islam Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah International Journal of Science and Society (IJSOC) Salam (Islamic Economics Journal) Jurnal Manajemen Al Fiddhoh: Journal of Banking, Insurance, and Finance Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi AKUNESA Mabsya: Jurnal Manajemen Bisnis Syariah Robust: Research of Business and Economics Studies Akademika : Jurnal Pemikiran Islam Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Sains KENDALI: Economics and Social Humanities Journal Research of Social Science, Economics, and Management Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Economics, Entrepreneurship, Management Business and Accounting Entrepreneurship and Small Business Research Jurnal Riset Manajemen Relasi : Jurnal Ekonomi Assyfa Journal of Islamic Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ahlussunnah: Journal of Islamic Education Jurnal Audit, Pajak, Akuntansi Publik Al-Intaj: Jurnal Ekonomi dan Perbankan Syariah Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Women, Education, and Social Welfare Islamic Economics Journal SITASI: Journal of Islamic Studies and Inclusive Education Economics and Digital Business Review
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MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH Tulus Suryanto
KINERJA Vol. 18 No. 1 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.520

Abstract

This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only. Keywords: audit committee, shari’ah supervisory board and management profit
Comparing Cost Leadership Strategy with Differentiation Strategy towards Firm Performance on Jakarta Islamic Index Surono surono; Tulus Suryanto; Erike Anggraini
The Winners Vol. 21 No. 1 (2020): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v21i1.5963

Abstract

The research aimed to examine the effect of cost leadership strategy and differentiation strategy on company’s performance. It was conducted in companies listed in the Jakarta Islamic Index from 2014 to 2018. Purposive sampling was used to obtain samples from 12 companies. Analysis was done by multiple linear regression with the help of the IBM SPSS 23 statistical program for windows with a quantitative descriptive approach. The results show that the cost leadership strategy influences company’s performance compared to differentiation strategy. The implementation of a low-cost strategy is significantly relevant to the condition of people who are sensitive to price and are not much aware about brand products in decision making. The design of a unique item model does not determine success in marketing a product, the relative price offered is quite high and only in certain market segments the product is of public interest. Product quality is defeated by the quantity of goods, people prefer how much goods are obtained than the durability of the products consumed.
Capital Market Integration: Palestine and Israeli Experience. Tulus Suryanto; Abdul Razak Abdul Hadi
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 7, No 2: July 2015
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.201 KB) | DOI: 10.15408/aiq.v7i2.1697

Abstract

This study is driven by the motivation to examine the existence of probable equilibrium and dynamic relations between Palestine Stock Exchange (PEX) and Tel Aviv Stock Exchange (TASE). Within the framework of international trade theories, this study uses Engle-Granger Co-integration procedure as an estimation model employing monthly time series data during the observed period from January 1998 till February 2012. It was discovered that there is a significant equilibrium relationship between PEX and TASE, but no empirical evidence was found on the presence of dynamic relations between the two stock markets using Granger Causality tests. Meanwhile, analysis of dynamic interactions over post-sample period by Impulse-Response Functions and Variance Decomposition indicate that movements in TASE Index do influence the performance of PEX.DOI: 10.15408/aiq.v7i2.1697
The Implementation of Ijtihād Jamā'iy in MUI's Fatwa Commission Moh. Bahrudin; Tulus Suryanto; Mohd Mizan bin Mohammad Aslam
Walisongo: Jurnal Penelitian Sosial Keagamaan Vol 28, No 2 (2020)
Publisher : LP2M - Universitas Islam Negeri (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ws.28.2.6293

Abstract

The Holy Quran and Sunnah contain universal values that require correct reasoning to be understood and applied by the Muslims. In this context, the scholars have been justified by Allah Almighty to undertake the ijtihād and ijmā’. This study aims to describe the ijtihād jamā’iy (collective ijtihād theory), as well as to analyze the imple­mentation of ijtihād jamā’iy at MUI’s Fatwa Commission in Lampung. This study is a combination of literature and field research. The data were obtained through literature studies of books, articles, and journals in related issues. Besides, the authors also interviewed MUI members to gain deeper information. Theoretically, the contemporary ijmā’ process can be pursued by an independent forum to conduct studies until a consensus is obtained from the majority of the participants. The panel must involve all religious elements in a representative manner. The practice of establishing Islamic law carried out by MUI’s Fatwa Commission of Lampung Province is in accordance with the concept of ijtihād jamā’iy in the science of uṣūl fiqh. This analysis is important so that people have a high level of compliance after knowing that the MUI Lampung fatwa is ijma, which in fact is one of the sources of Islamic law.
Analysis of Factors Affecting Liquidity of Islamic Banking Listed on the Indonesia Stock Exchange Wiwin Yustina; Tulus Suryanto; Heni Noviarita; Erike Anggraeni
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 3 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.145 KB) | DOI: 10.47467/alkharaj.v4i1.414

Abstract

The purpose of this study is to investigate the effect of Non-Performing Financing, Third Party Funds, Financial To Funding Ratio, Macroprudential Intermediation Ratio and Macroprudential Liquidity Buffer on the liquidity of Islamic Banking listed on the Indonesia Stock Exchange List in the 3rd and 4th quarters of 2018 to the 1st and 2nd quarters of 2018. 2019. The research design used is a quantitative approach. The data analyzed is secondary data in the form of quarterly banking financial statements listed on the Indonesia Stock Exchange List for the 3rd and 4th quarters of 2018 to 1st and 2nd quarters of 2019, data for each bank. The population in this study were 15 Islamic banks listed on the Indonesia Stock Exchange List during the study period, with a sample of 12 Islamic banks during 4 quarters of observation, so that the final sample was 48 observational data. The results of the study show that the variables of Non Performing Financing, Financial To Funding Ratio have an influence on the liquidity of Islamic banking. While other variables, namely Third Party Funds, Macroprudential Intermediation Ratio and Macroprudential Liquidity Buffer, have no effect on the liquidity of Islamic Banking. Liquidity management in banking institutions is one aspect that becomes a top priority. Liquidity is a condition where banks are able to meet their obligations as they fall due and banks are able to meet the demand for funds by customers. Banks must be able to maintain their liquidity level in a safe and optimal position in accordance with the bank soundness level parameters set by Bank Indonesia.
Pengaruh Kualitas Pelayanan Islami Terhadap Kepuasan Nasabah Studi Pada Bank Umum Syariah di Provinsi Lampung Sefta Kurniawansyah; Tulus Suryanto; Heni Noviarita
Islamic Economics Journal Vol 6, No 2 (2020)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.226 KB) | DOI: 10.21111/iej.v6i2.4732

Abstract

This research aims to analyze the effect of Islamic service quality on customer satisfaction in Islamic banking in Lampung Province. The CARTER dimensions influence on Islamic service quality consists of sharia compliance, assurance, reliability, tangibles, empathy, and responsiveness. In this study, collecting data using a questionnaire was given to 100 samples using regression analysis. The analysis results prove that simultaneously the CARTER dimension has a significant effect on customer satisfaction. In contrast, reliability, sharia compliance, and responsiveness partially significantly affect customer satisfaction in Islamic banking in Lampung Province. Meanwhile, assurance, tangibles, and empathy do not considerably affect customer satisfaction in Islamic banking in Lampung Province.Based on the value of Adjusted R Square, the magnitude of the influence of Islamic service quality using the CARTER dimension on customer satisfaction in sharia banking in Lampung Province is 73.8%, so simultaneously, the CARTER dimension affects the quality of Islamic services. Therefore, to maintain and improve this quality, the quality of Islamic banking must be further enhanced through the dimensions of assurance and empathy, namely the bank's ability to give sincere attention and individual or personal care to its customers, as well as commitment and certainty of customer satisfaction, such as showing easy procedures, good bank reputation, the number of front liners, security, and facilities and infrastructure provided is even better.
Internal Audit and Leadership: How to Improve Productivity Service on The Islamic Rural Bank have to Use Capital Tulus Suryanto; Effendi Effendi; Apun Syaripudi
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i1.816

Abstract

This study investigates whether the Internal Audit and Leadership significant effect to the productivity of banking services on islamic rural bank Bandar Lampung in partially and simultaneously. The approach used in this study is a qualitative and quantitative analysis. The incoming data is analyzed and tested by multiple linear regression. Before being tested by multiple linear regression, first tested by using validity and reliability test, to measure and test the questionnaire given to respondents, is quite valid and reliable. Leadership significant effect on productivity services in Islamic Rural Banks, by 19.3%. Internal Audit significant effect on productivity services at the Islamic Rural Bank, by 59.6%. Simultaneously testing indicate that the Leadership and Internal Audit jointly significant effect on productivity services in the Sharia Rural Banksby 78.9%. As for the remaining 21.1% influenced by other factors. This study contributes when leadership and internal audit plays together will be able to increase the productivity services inIslamic rural bank significantly. The results of this study can be used by management in improving the quality of human resources in Islamic rural bank. Needed good leadership: making quick decisions, always motivate employees or subordinates, always creative and innovate, communicate with employees or subordinates, a clear division of authority.
The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency Pertiwi Utami; Tulus Suryanto; M. Nasor; Ruslan Abdul Ghofur
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7809

Abstract

The purpose of this study was to determine the effect of digitalization zakat payments on the potential for zakat acceptance at the BAZNAS Jakarta center. The originality of this research lies in the digitalization analysis of zakat payments to increase the potential for receiving BAZNAS center based on sharia economic approaches, and digital technology theory. The research method used is associative quantitative using a simple linear regression analysis technique with a sample size of 170 respondents selected based on purposive sampling technique. From the results of data analysis using SPSS 19.0, an R-value of 74.8% was obtained, which means that the relationship between the digitalization of zakat payments and the potential for receiving zakat at the BAZNAS is strong.  The findings show that the digitalization variable of zakat payment or zakat payment (X) influences the potential for zakat receipt (Y) of 55.9%, and the remaining 40.1% is influenced by other factors not considered. Based on the results of deepening between the theory and practice of digital zakat revealed that the challenges in efforts to increase the potential for digital zakat acceptance in Indonesia are internet access which is still weak and uneven in Indonesian territory, building an 'attachment' relationship between mustahiq, muzzaki and BAZNAS, and the application of principles of sharia in the management of zakat. Therefore, the research explains the strategies that can be done to answer the challenges of digital zakat.
Interaction between Supply Chain Management and Management Accounting Practices for Preventing Fraud to Firm’s Performance Tulus Suryanto
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Although several studies have been carried out on Management Accounting Practices (MAP) and Supply Chain Management (SCM) but separately, without looking at their synergic role in an organization. Similarly, studies have examined impact of fraud and corruption on a firms performance but none has measured the impact of Management Accounting Practices or Supply Chain Management singularly or in a combined role on Firm Performance (FPP). This study aims at understanding the interaction of Management Accounting Practices and Supply Chain Management for preventing fraud for ensuring a firm performance. Hence, this study attempts to examine the mediating role of Supply Chain Management in explaining the relationship between Management Accounting Practices and Firm Performance for the purpose of preventing fraud. Data for the study was collected through a questionnaire distributed to 60 financial institutions in Indonesia which included banks, insurance, finance and leasing companies. The respondents were mainly manager level executives. The collected data was analyzed through SEM Smart PLS Package. Pearson correlation coefficients were obtained to test the hypotheses of the study. Results revealed positive relationship between Management Accounting Practices and Supply Chain Management and a positive relationship between Management Accounting Practices and Firm Performance. The study also revealed that Supply Chain Management could be used to mediate the relationship between Management Accounting Practices and Firm Performance and this interaction could be utilized to prevent fraud. These findings support the theoretically expected positive relationship between Supply Chain Management and Firm Performance. Additionally, the results of the study also reiterate the theoretical role of Supply Chain Management to consolidate Management Accounting Practices. The findings would be useful for financial managers in banking and insurance sector to consider Supply Chain Management in determining their key performance indicators (KPIs) of the firm.
The Correlates of Developing Green Supply Chain Management Practices: Firms Level Analysis in Malaysia Tulus Suryanto; Muhammad Haseeb; Nira Hariyatie Hartani
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Over all businesses are ever changing competition environment, organization are always required to make modification internally and externally to compete globally successfully into marketplace. Supply chain management is key sources for firms to gaining superior performance. The basic purpose of this paper is to examine the level of association between the two indicators management support and their organization learning with the concept of green supply chain management environment. Supply chain is globally increasingly important concerns for all business and challenge for them are logistics management. Total quality management (TQM) and environmental management come from firms experiences and procedure of organizational learnings. This study computed positive significant relationship with organizational learning mechanism; support of organization and GSCM practices adopted controlled variables from organizations size, regulations of country perspective, cost pressure by organization, practices of industry at different levels. Over all findings and implications of logistics management are discussed.
Co-Authors Abdul Hadi1, Abdul Razak Abdul Rahmat Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi, Abdul Razak Abidin Abidin Ahmad Hazas Syarif Ahmad Yusup Ahmad, Roslizawati Ali Mustofa Alya Mirdani Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi ARIF KURNIAWAN Aripin Arvin Isnandar Aslam, Mohd Mizan Aslam, Mohd Mizan bin Mohammad Atikah Ayu Lestari Aulia Mutiara Salma Bahrudin, Moh. Bambang Suryanto Basrowi Basrowi Basrowi Basrowi Basrowi Basrowi Buono, Kulup Bina Cahya Mia Azizah Citra Etika Citra Etika Daniel Beltsazar Armagatlie Dinda Fali Rifan Dinda Utami Dita Eka Oktaviani Drs. Effendi, M.Hum Dwitami, Yuska Supra Eddy Yap Tat Hiung Erike Anggraeni Erike Anggraini Erike Anggraini Erna Maulina Fadhilah, Kharisma Nurul Faridzi, Muhammad Aldi Faurani I Santi Singagerda Fauzi Febrian Maulana Putra, Febrian Maulana Firqotus Sa'idah ghina Ulfa Saefurrahman Hanif Hanif Hanif Hanif Hanif Hanif Hendrata Yudha Wardana Heni Noviarita Iis Rahmawati Indahsari, Leny Jahani Juhari Ali Juhary Ali Juhary Ali Juhary Ali Juhary Ali Junaina Kharisma Nurul Fadhilah Khavid Normasyhuri Khumaidi Ja’far Koderi Kulup Bina Buono Kurniawan, Dwi Agus Larasati, Ayuning Lis Yulitasari M Iqbal Iqbal M. Djidin M. Iqbal M. Nasor, M. Mahfud, Aziz Hanif Mardhiyah Hayati Margo Purnomo Meilia Risna Melgasari, Diny Moh Bahrudin Mohd Mizan bin Mohammad Aslam Muhammad Aldi Faridzi Muhammad Haseeb Muhammad Iqbal Muhammad Iqbal Fasa Muhammad Nasor Muhammad Nasor, Muhammad Munawar, Agus Mutiara Eka Putri Mutiara Eka Putri Mutiara Eka Putri Nira Hariyatie Hartani Noorikha Pandayahesti Saputeri Nur Azizah Zuhriyah Nurhayati Nurhayati Nurwijayanti Pertiwi Utami Pertiwi Utami Pertiwi Utami Pertiwi Utami Puspita, Sari Maylina Rahmawati, Iis Raizky Rienaldy Pramasha Rara Hardianti Reza Ronaldo Ria Atika Riki Renaldo Riza Prayoga Ronaldo, Reza Ronia Eka Wulandari Ruslan Abdul Ghofur Saefurrahman, ghina Ulfa Safitri Agustina SARI, YESSI AVITA Satria, Chandra Sefta Kurniawansyah Sefta Kurniawansyah Kurniawansyah Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono Surono Surono surono Surono Surono Syafrimen Syafril Syamsul Hilal Syamsul Hilal Syarif, Hazas Tarik Mohammed Al Azzam Tat Hiung, Eddy Yap Tat Hiung, Eddy Yap Umi Khulsum Umi Khulsum Utami, pertiwi Wahyu Febriana Warsiyah Warsiyah Wiwin Yustina Wulandari, Ronia Eka Yuli Astuti Yuli Astuti Yulistia Devi Yulistia Devi Yunika, Cindy Putri Zulkarnaen Kedah