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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 JABE (Journal of Accounting and Business Education) 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 Gorontalo Management Research Shirkah: Journal of Economics and Business JETL (Journal Of Education, Teaching and Learning) 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 Mabsya : Jurnal Manajemen Bisnis Syariah Economics and Digital Business Review 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 Salam (Islamic Economics Journal) 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 Jurnal Akuntansi, Auditing dan Investasi (JAADI) Entrepreneurship and Small Business Research Jurnal Riset Manajemen Relasi : Jurnal Ekonomi Jurnal Media Akademik (JMA) Ahlussunnah: Journal of Islamic Education Jurnal Audit, Pajak, Akuntansi Publik Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Tulus Suryanto
Universitas Islam Negeri Raden Intan Lampung
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CAPITAL STRUCTURE DETERMINANTS: EVIDENCE FROM PALESTINE AND EGYPT STOCK EXCHANGES Abdul Hadi, Abdul Razak; Suryanto, Tulus
IKONOMIKA Vol 1 No 2 (2016)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v1i2.147

Abstract

Abstract -This study is driven by the motivation to examine the capital structure determinants for Palestine Stock Exchange (PEX) and Egypt Stock Exchange (EGX). Within the framework of capital structure theories, this study uses Generalized Method of Moments (GMM,1982) as an estimation model employing quarterly panel data analysis during the observed period from 2008 till 2012. The test results from GMM indicate that all the examined determinants have significant relationship with leverage. It has a negative value with liquidity, non-debt tax shield, profitability, size and growth. The Egyptian firms have some uniqueness in its trend. Current assets, debt ratio and liquidity behave positively with leverage except for growth. The other tested determinants in Egyptian companies are found to be not significant. 
Bank Soundness and Sustainability-Evidence From Middle East, Indian Sub-Continent and African Banks Abdul Hadi, Abdul Razak; Suryanto, Tulus; Tat Hiung, Eddy Yap
IKONOMIKA Vol 3, No 1 (2018)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v3i1.2550

Abstract

ABSTRACTThe study is carried out with the objective of examining the effects of bank’s liquidity (LR), non-performing loans (NPL), capital adequacy ratio (CAR), loan growth (FEXP) and default risk premium (FQL) on bank’s performance as measured by return on assets (ROA) within the framework of Basel Committee on Banking Supervision.The financial intermediation theory of banking is reexamined to see how the current banking supervision safeguards the interest of depositors.  Engaging pooled OLS as an estimation tool on 93 commercial banks in Middle East, Africa and Indian subcontinent over study period from 2009 through 2016, the findings reveal thatthere are significant relationships between bank’s performance and its liquidity plus loan growth.  Both ROA and FEXP are also found to be positively correlated.  Even though NPL and CAR do not have significant relationship with ROA, both are found to be negatively correlated with ROA.  Overall, the study has proven that liquidity and loan growth have pivotal roles in sustaining bank’s profitability over time.   Keywords: Bank’s Liquidity, Return on Assets,Capital Adequacy Ratio, Non-Performing Loans, Loan Growth, Static Panel Data, PooledOLS and Basel Committee on Banking Supervision.
DETERMINANTS OF CUSTOMER DECISIONS TO SAVE AT ISLAMIC BANKS Buono, Kulup Bina; Suryanto, Tulus
REVENUE: Jurnal Manajemen Bisnis Islam Vol. 3 No. 2 (2022)
Publisher : Sharia Business Management UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/revenue.v3i2.12959

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The purpose of this study is to analyze the factors that determine the level of trust and public interest in saving savings in Islamic banks. This study uses a qualitative method through a multi-dimensional approach and the type of data used in this study is secondary data obtained through literature reviews of previous scientific studies, bank reports, independent agency reports, and online media. Researchers found that the level of inclusion and literacy of Islamic financial institutions affects consumer decisions to save their money in Islamic banks. Building customer loyalty and emotional bonds is needed in order to raise the image and make free marketing with testimonials for their satisfaction as customers.
The Effect of Understanding and Religiosity on MSME Taxpayer Compliance in Paying Tax PP 23 Year 2018 Faridzi, Muhammad Aldi; Suryanto, Tulus; Devi, Yulistia
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 3 No. 1 (2022): Juni 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v3i1.10773

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The purpose of this study was to determine whether the influence of the level of understanding and religiosity had a partial and simultaneous effect on MSME taxpayer compliance in paying tax PP 23 TH 2018 in Sukarame District, Bandar Lampung City. This research uses quantitative methods with the type of field research. This study uses multiple linear regression analysis method using SPSS version 25 program. Based on the results of data analysis, it can be concluded that understanding and religiosity have a partial and simultaneous effect on MSME taxpayer compliance in paying tax PP 23 TH 2018. Limitations of this study namely on the object of observation that focuses on MSMEs so that it opens up opportunities for further researchers to add wider objects. Income Implications for MSMEs is one of the businesses that is taxed based on PP no. 23 of 2018 with a lower rate of 0.5%. This PP regulates taxpayers who have a gross turnover of not more than 4,800,000,000 for final income tax of 0.5% replacing the previous rate of 1% of monthly turnover.
PENGARUH PENYERAPAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI PADA SEKTOR INDUSTRI PENGOLAHAN Saefurrahman, ghina Ulfa; Suryanto, Tulus; Wulandari, Ronia Eka
Salam (Islamic Economics Journal) Vol. 1 No. 1 (2020): June 2020
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/slm.v1i1.7020

Abstract

Penyerapan tenaga kerja merupakan banyaknya orang yang terserap untuk dapat bekerja pada suatu instansi atau perusahaan. Penyerapan tenaga kerja ini menampung tenaga kerja yang tersedia apabila lapangan pekerjaan memadai atau mencukupi serta seimbang dengan jumlah tenaga kerja yang tersedia. Industri pengolahan merupakan salah satu sektor yang memiliki peran penting dalam penyerapan tenaga kerja sehingga dapat memicu pada pertumbuhan ekonomi di daerah tersebut. Di Kabupaten Lampung Selatan terdapat ketidakseimbangan dalam penyerapan tenaga kerja, yang dapat dilihat terjadinya peningkatan dan penurunan tenaga kerja dalam kurun waktu 10 tahun yaitu dari tahun 2008-2017. Hal ini juga disebabkan karena kurangnya kualitas tenaga kerja yang dapat diandalkan atau tidak memiliki kemampuan dan kurang profesional dalam bekerja, sehingga menyebabkan pertumbuhan ekonomi pada sektor industri mengalami kenaikan dan penurunan. Rumusan masalah dalam penelitian ini adalah apakah penyerapan tenaga kerja berpengaruh terhadap pertumbuhan ekonomi pada sektor industri pengolahan di Kabupaten Lampung Selatan dan bagaimana pengaruh penyerapan tenaga kerja terhadap pertumbuhan ekonomi pada sektor industri pengolahan menurut perspektif ekonomi islam di Kabupaten Lampung Selatan. Jenis penelitian ini merupakan penelitian deskriptif kuantitatif dengan data sekunder dalam periode pengamatan tahun 2008-2017. Pengumpulan data dalam penelitian ini menggunakan metode observasi, dokumentasi, dan studi pustaka. Data-data yang diperoleh dari data resmi yang diterbitkan oleh Badan Pusat Statistik (BPS). Yang mana dalam penelitian ini menggunakan penyerapan tenaga kerja sebagai variabel X1 dan pertumbuhan ekonomi pada sektor industri pengolahan sebagai variabel Y. Hasil uji T (uji parsial) menyatakan bahwa variabel penyerapan tenaga kerja tidak berpengaruh secara signifikansi terhadap variabel pertumbuhan ekonomi pada sektor industri pengolahan di Kabupaten Lampung Selatan. Hal ini dapat dilihat dari nilai signifikansinya lebih besar dari 0,05 atau nilai signifikansi 0,303> 0,05. Menurut beberapa para ahli mengatakan bahwa faktor produksi yang paling penting peranannya yaitu tenaga kerja atau manusia, yang mana tanpa tenaga kerja atau manusia roda pertumbuhan tidak berjalan dengan baik meskipun ada tekhnologi yang canggih sekalipun. Karena Allah ciptakan manusia tidak dengan sia-sia, melainkan ada maksud dan tujuan yaitu untuk menjadi khalifah di muka bumi ini dan untuk melakukan pembangunan di bumi ini dan juga untuk beribadah kepada Allah SWT salah satunya dengan bekerja.
The Role of Kiai Leadership in Nahdlatul Ulama Islamic Boarding Schools: A Utilitarian Ethical Perspective Munawar, Agus; Suryanto, Tulus; Syafril, Syafrimen; Koderi, Koderi
Ahlussunnah: Journal of Islamic Education Vol. 4 No. 1 (2025): April
Publisher : STIT Ahlussunnah Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58485/jie.v4i1.303

Abstract

The Nahdlatul Ulama (NU) Islamic boarding schools (pesantren) in Lampung plays a vital role in religious education ‎and character building within the community. The leadership of the kiai in the pesantren is ‎not limited to the spiritual aspect, but also affects the social welfare of the surrounding ‎community. Therefore, it is important to explore the application of utilitarianism principles in ‎the kiai's leadership to improve the well-being of the community. This study aims to analyze ‎the role of kiai leadership in NU pesantren in Lampung and how the principles of ‎utilitarianism are applied in their leadership. The research method used is a qualitative ‎approach with a case study design. Data were collected through in-depth interviews with ‎kiais, pesantren administrators, and santri, as well as observations of the kiai's leadership ‎practices in the pesantren. The results show that the application of utilitarianism principles ‎in kiai leadership has proven to provide greater social benefits, both in education, economic ‎empowerment, and social policies that prioritize the common welfare. This study concludes ‎that kiai leadership based on utilitarianism principles can create a positive impact on the ‎pesantren community and its surroundings. Furthermore, these findings contribute to the ‎development of a leadership model based on social values and the well-being of the ‎community, which can be applied in other pesantren across Indonesia‎.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY (ISR) TERHADAP NILAI PERUSAHAAN DALAM PERSPEKTIF KEUANGAN ISLAM PADA BANK UMUM SYARIAH INDONESIA TAHUN 2020-2024 Lestari, Atikah Ayu; Suryanto, Tulus; Syarif, Ahmad Hazas
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.781

Abstract

Salah satu cara menilai nilai sebuah perusahaan adalah dengan mengamati harga sahamnya. Harga saham mencerminkan bagaimana para investor menilai perusahaan tersebut. Laporan tanggung jawab sosial perusahaan (CSR) harus sesuai prinsip syariah agar dianggap sah dalam kerangka akuntabilitas keuangan Islam. Oleh sebab itu, pelaporan tanggung jawab sosial sesuai syariah memerlukan kerangka khusus. Islamic Social Reporting (ISR) digunakan sebagai standar untuk menilai bagaimana perusahaan berbasis Islam menjalankan program tanggung jawab sosialnya. Teknik kuantitatif dalam riset ini menggunakan data sekunder. Sampel terdiri dari delapan bank syariah komersial pada periode 2020 hingga 2024. Uji regresi yang dipakai adalah regresi linier sederhana. Berdasarkan data, nilai t kritis pada taraf signifikansi 5% adalah 2,026, sedangkan variabel ISR memiliki nilai t sebesar 0,129. Nilai signifikansi yang >0,05 (0,898 > 0,05) dan nilai t, <t kritis (0,129 < 2,026) menunjukkan bahwa ISR tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. Hal ini terjadi karena ISR lebih menitikberatkan pada keberlangsungan bank dalam jangka panjang dibandingkan keuntungan sesaat. Investor pada umumnya membuat keputusan berdasarkan kondisi terkini atau isu mendesak dengan fokus pada potensi keuntungan finansial. Sesuai prinsip syariah, lembaga keuangan Islam wajib menggunakan ISR untuk menyampaikan informasi yang mencakup aspek sosial dan spiritual selain aspek finansial. Tujuannya adalah mencapai tanggung jawab sosial perusahaan kepada masyarakat dan Allah SWT melalui keterbukaan, akuntabilitas, serta transparansi. ISR mengintegrasikan nilai-nilai spiritual dan ajaran Islam ke dalam pelaporan sosial konvensional.
Aligning Sharia-Based Empowerment with SDGs: Addressing Poverty and Inequality in Coastal Regions Suryanto, Tulus; Utami, Pertiwi; Ahmad, Roslizawati
Economica: Jurnal Ekonomi Islam Vol. 15 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.1.22935

Abstract

A significant portion of coastal communities in Indonesia continues to experience extreme poverty. Addressing poverty is a key priority of the Sustainable Development Goals (SDGs), yet achieving equality and social justice remains challenging due to various obstacles. This study employs a literature review to explore the relationship between the SDGs and efforts to achieve equality and social justice, focusing on approaches to alleviate extreme poverty in coastal communities through Sharia-based community empowerment. The first finding highlights that the SDGs can serve as a tool to secure equality and social justice for coastal communities. The second finding suggests that a Sharia entrepreneurship approach, emphasizing the potential of these communities, can be implemented through government support, Sharia banking, and Sharia social financial institutions. The study concludes that the SDGs play an important role in achieving equality and social justice, supported by Sharia-based community empowerment initiatives. These findings are intended to provide guidance for stakeholders in developing community-centered empowerment strategies. This requires not only focusing on funding programs and policies but also on enhancing the capacity of human resources, particularly in Islamic business ethics, technology, and institutional development.
The Effect of Total Asset Turnover and Return on Assets on Company Profit Growth (Study of Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 Periode Rahmawati, Iis; Rifan, Dinda Fali; Suryanto, Tulus; Pramasha, Raizky Rienaldy
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4971

Abstract

This research aims to examine the influence of Total Asset Turnover and Return On Assets on company profit growth in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 period. The method used in this research is a quantitative approach. The sampling technique used purposive sampling with a total sample of 11 companies. The data analysis used is multiple linear regression with software analysis tools Eviews 12 . The results of this research show that the Total Asset Turnover variable does not influence Profit Growth. The Return On Asset variable influences Profit Growth. The faster the asset turnover rate, the greater the net profit generated. The higher the Return On Assets , the greater the profit generated by the company. Simultaneously shows that Total Asset Turnover and Return On Assets influence profit growth , the combination of increasing Total Asset Turnover and Return On Assets will increase profit growth significantly.
REGULATORY AND LEGAL CHALLENGES OF SHARIA PEER-TO-PEER LENDING IN INDONESIA Yulitasari, Lis; Suryanto, Tulus; Hilal, Syamsul
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 5 No. 1 (2024): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v5i1.3499

Abstract

Peer-to-peer (P2P) lending is a financial platform that connects lenders directly with borrowers without going through traditional financial intermediaries. Sharia P2P lending applies sharia principles in its transactions. Even though sharia P2P lending in Indonesia has increased in recent years, regulatory and legal challenges still hamper its growth. This research aims to analyze the regulatory and legal challenges faced by Sharia P2P lending in Indonesia and provide policy recommendations to overcome them. This research uses qualitative methods by conducting a literature review of sharia P2P lending regulations in Indonesia and in-depth interviews with regulators, sharia P2P lending practitioners, and academics. The research results show that the main challenges faced are regulatory uncertainty, the need for a Sharia legal framework for P2P lending, and the regulator's lack of understanding of the Sharia-based P2P lending business model. The proposed policy recommendations include establishing a comprehensive and integrated Sharia P2P lending regulatory framework, preparing legally binding Sharia fatwas, and increasing regulators' literacy and understanding of the digital Sharia financial sector. The policy implications of this research can provide input for regulators and practitioners in developing a healthy and sustainable Sharia P2P lending ecosystem in Indonesia.
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 Ahmad, Roslizawati Ali Mustofa Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi ARIF KURNIAWAN Aripin Aslam, Mohd Mizan Aslam, Mohd Mizan bin Mohammad Bahrudin, Moh. Basrowi Basrowi Basrowi Basrowi Basrowi Basrowi Buono, Kulup Bina Citra Etika 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 Fadhilah, Kharisma Nurul Faridzi, Muhammad Aldi Fauzi Fauzi Febrian Maulana Putra, Febrian Maulana Firqotus Sa&#039;idah ghina Ulfa Saefurrahman Hanif Hanif Hanif Hanif Hanif Heni Noviarita Iis Rahmawati Indahsari, Leny Juhary Ali Juhary Ali Juhary Ali Juhary Ali Kharisma Nurul Fadhilah Khavid Normasyhuri Khumaidi Ja’far Koderi Kulup Bina Buono Larasati, Ayuning Lestari, Atikah Ayu Lis Yulitasari M. Nasor, M. Mahfud, Aziz Hanif 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 Nira Hariyatie Hartani Nurhayati Nurhayati Nurwijayanti Pertiwi Utami Pertiwi Utami Puspita, Sari Maylina Rahmawati, Iis Raizky Rienaldy Pramasha Ria Atika Riza Prayoga Ronia Eka Wulandari Ruslan Abdul Ghofur Saefurrahman, ghina Ulfa Salma, Aulia Mutiara SARI, YESSI AVITA Sefta Kurniawansyah Singagerda, Faurani Santi Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono Surono Surono Surono Surono surono Syafrimen Syafril Syamsul Hilal Syamsul Hilal Syarif, Hazas Tat Hiung, Eddy Yap Tat Hiung, Eddy Yap Umi Khulsum Utami, pertiwi Wiwin Yustina Wulandari, Ronia Eka Yuli Astuti Yuli Astuti Yulistia Devi Yulistia Devi Yunika, Cindy Putri