Article Per Year (5 Year)
p-Index From 2021 - 2026
6.527
P-Index
This Author published in this journals
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 IQTISHADIA 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
Religion Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Transportation Other

Published : 80 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 80 Documents
Search

 4   5   6   7   8 
Zakat Collection Strategy to Enhance Financial System Capabilities National Zakat in Support of the Ummah's Economy Utami, Pertiwi; Ali, Juhary; Suryanto, Tulus
Journal of Islamic Economic and Business Research Vol. 5 No. 1: June 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v5i1.393

Abstract

This research investigated how zakat collection strategies can be carried out through the role of government, GCG, the decision to pay zakat and the trust of the community. The aim is to increase opportunities for the national zakat financial system carried out by the Central National Zakat Amil Agency (BAZNAS) to support the ummah's economy. A case study research design with a quantitative approach guided the research. Outer model analysis with the help of Smart PLS was used to identify scores for research variable indicators. The four findings are as follows: the role of government through technological indicators needs to be improved for better zakat management, GCG through effectiveness and efficiency indicators in processes and institutions needs to produce output that can meet community needs while making the best use of resources, high public trust through a dynamic relationship between Amil Zakat, OPZ, and the public must be created as well as possible, and the decision to pay zakat through increasing technological competence plays an important role in supporting zakat collection strategies, especially those based on digitalization. Thus, it can be concluded that based on Muzzaki's perception of zakat collection strategies, the four main indicators with the highest scores for each variable can increase the opportunity for the national zakat financial system to contribute to supporting the ummah's economy. The government in collaboration with BAZNAS needs to pay serious attention to strategic efforts to increase public trust in BAZNAS, especially through word-of-mouth promotion strategies, outreach, education, implementation of information technology, and also reducing high operational costs by emphasizing efficiency and good management.
Analysis of Sharia Compliance and Islamic Corporate Identity Impact on Financial Performance: Evidence from Indonesian Islamic Banks (2019-2022) Puspita, Sari Maylina; Suryanto, Tulus; Iqbal, Muhammad
Li Falah: Journal of Islamic Economics and Business Vol. 9 No. 1 (2024): June 2024
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v1i1.10827

Abstract

This study examines the relationship between Sharia compliance measures, Islamic corporate identity, and financial performance in Indonesian Islamic banks. Using panel data from seven Islamic commercial banks over the 2019-2022 period, the study employs three Sharia compliance indicators: Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), and Islamic Investment Ratio (IIR), along with Islamic Corporate Identity (ICI) as independent variables. Financial performance is measured through Return on Assets (ROA). The research utilizes panel data regression analysis with a fixed effect model validated through Chow and Hausman tests. Results indicate that PSR and ICI have significant negative effects on financial performance, while IIR demonstrates a significant positive influence. Interestingly, IsIR shows no significant impact on financial performance. The model explains 85.55% of the variation in financial performance, suggesting strong explanatory power. These findings provide valuable insights for Islamic banking regulators and practitioners in understanding the complex relationship between Sharia compliance, corporate identity, and financial performance in the Islamic banking sector.
IHYA' AL-MAWAT'S RESISTANCE TO LAND LEGAL POLICY IN INDONESIA Abidin, Abidin; Suryanto, Tulus; Aslam, Mohd Mizan
Diponegoro Law Review Vol 9, No 2 (2024): Diponegoro Law Review October 2024
Publisher : Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dilrev.9.2.2024.297-314

Abstract

The purpose of this study is to map and examine the manifestations, contributing elements, and ramifications of iḥyā' al-mawāt opposition to Indonesian land laws. Utilizing a qualitative-objectivity approach, the findings from material and interviews are positioned. The research results show that there has been iḥyā' al-mawāt resistance to land law policies in Indonesia due to prohibitions on use, management and ownership even though the goals are the same, namely community welfare and legal certainty over land. The factors causing resistance are based on the desire to prosper the earth, increase welfare, legal certainty, and resolve land legal relations with others. Open resistance was carried out in the form of demonstrations against state land control. Offering and enforcing the concept of iḥyā' al-mawāt continually, expressing irritation and curses in one's heart without showing it to others, and crying in private are all examples of closed resistance. Clever revenge plotting is another way that closed resistance is demonstrated. The action of iḥyā' al-mawāt resistance that must be taken against land law policy in Indonesia is the granting of rights to use and even own ownership of land resulting from the community's iḥyā' al-mawāt in a professional.
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

Abstract

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

Abstract

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.
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