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PENGARUH KEPATUHAN SYARIAH, DEWAN PENGAWAS SYARIAH, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN: (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2017 – 2020 ) Resmawati, Sonah; Kristanto, Eri; Sutarti, Sutarti
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
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Abstract

This study aims to determine the effect of sharia compliance as proxied by profit sharing ratio, islamic income ratio, and zakat performance ratio, sharia supervisory board, and audit commitee on financial performance (Empirical Study on Islamic Commercial Banks Registered with the Financial Authority (OJK) for the 2017 – 2020 period). The sampling technique used is purposive sampling. The type of data used is secondary data and the total sample used in this study is 8 Islamic Commercial Banksare used as samples. Statistical analysis in this study used multipled linier regression. The result of this study indicate that, Sharia Compliance as a proxied by Profit Sharing Ratio has no effect on Financial Performance, Islamic Income Ratio has no effect on Financial Performance, Zakat Performance Ratio has negative effect on Financial Performance. Sharia Supervisory Board has no effect on Financial Performance. Audit Commitee has no effect on Financial Performance. Sharia Compliance, Sharia Supervisory Board, and Audit Commiteeno effect the Financial Performance.
QARDH DAN IJARAH PADA GADAI EMAS Sutarti, Sutarti; Kristanto, Eri; Andriyani, Melinda
JURNAL EKONOMI Vol. 14 No. 1 (2024): Jurnal Ekonomi Februari 2024
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Abstract

This Study was conducted with the aim of knowing the suitability of the Implementation of the Qardh and Ijarah contracts on gold pawn transactions at Bank Syariah Indonesia Cilacap Branch Office with indicators of Fatwa of DSN MUI No. 19/DSN-MUI/IV/2001 and Fatwa of DSN MUI No. 112/DSN-MUI/IX/2017. This Research method users descriptive qualitative methods by collecting data byobservation and interviews. The Result of this study indicate that the implementation of Qardh and Ijarah on gold pawn transactions at Bank Syariah Indonesia Cilacap Branch Office is in accordance with the Fatwa of DSN MUI No. 19/DSN-MUI/IV/2001 and Fatwa DSN MUI No. 112/DSN-MUI/IX/2017
PENGARUH OPINI AUDIT, PERGANTIAN AUDITOR DAN KEAHLIAN KOMITE AUDIT TERHADAP AUDIT DELAY Sutarti, Sutarti; Rahman, Kristanti; H, Hayaturokhmah
JURNAL EKONOMI Vol. 14 No. 1 (2024): Jurnal Ekonomi Februari 2024
Publisher : JURNAL EKONOMI

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Abstract

This study aims to analyze the effect of Audit Opinion, Auditor Change and Audit Committee Expertise on Audit Delay, in LQ45 companies listed on the Indonesia Stock Exchange 2018-2020 period. The type of data used is secondary data taken from the website www.idx.com. The sample in this study were LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used purposive sampling. This type of research is quantitative using SPSS Version 25. The results showed that Audit Opinion has an effect on Audit Delay, while Auditor Change and Audit Committee Expertise have no effect on Audit Delay
Co-Authors A.A. Ketut Agung Cahyawan W Aang Munawar Adi Sulaeman Adilah Saesar Akhmad Syakhroza Alfiyansyah, Alif Andriana, Sintia Andriyani, Melinda Anggwikara, Sherly Angki Christin Aprilia, Thania arsalan, zaky Asfiya, Nurul Asseghaf, Isnan Aulia, Mira Nur Bambang Pamungkas Bambang Sutisna Budi Setiawan Ciptaningsih, Rokhmah Agus David Hasibuan Deni Prayitno Desi Efrianti Dewo, Setio Anggoro Edwin Widarta Enjang Tachyan Budianto Fahsany, Donny Hendry H, Hayaturokhmah Hamid, Eka Abdul Handono, Aldy Dwi Hasibuan, David H M Hermawan, Yanto Heti Herawati Iis Siti Aisyah Karentina, Selina Karina Karina Kristanto, Eri Kurnia, Ema Leksono, M. Irham Lestari, Febriana Indah Mashuroh, Cahayuni Alisani Maulina, Dwi Maulina, Lani Maurizka, Btari Salma Mega Purnama Meishanda Putri Komara Mukti, Nikita Mekaniawati, Ani Moermahadi Soerja Djanegara Muanas Muanas Muhamad Yusuf, SE., M.Si. Mukti Widayati Mulianita, Asti Mumuh Mulyana Nadia Nadia Ngatono, Ngatono Nurachmad, Edi Nurhasanah, Youllia Indrawaty Nurnaningsih Nurnaningsih, Nurnaningsih Pertiwi, Ayu Rahmaniar Rahman, Kristanti Resmawati, Sonah Rizki, Karina Samsuni, Sunny Sarifah Tullah, Dewi Satria, Wahyu Indra Seticaya, Noverla Silalahi, Poti Vera Silvia, Lisa Siti Aisyah Siti Ita Rosita Siti Rohmah Sri Bawono Sri Mulyani Sudjali, Iwan Purwanto Suhendra Suhendra Sukamto, Anton Sukarelawan, Asep Ganjar Taqyudin, Yudin Toni Hermawan Toni Hermawan, Toni Triandi Triandi Tullah, Dewi Sarifah Vera Diyanty wentianah, wentianah Yayuk Nurjanah Yeni Yeni Yohani, Yohani Yulia Nurendah