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REAKSI PASAR SAHAM SYARIAH SELAMA PANDEMI COVID-19 DENGAN INFLASI SEBAGAI VARIABEL MODERASI Ihsan Mulia Siregar; Ahmad Afandi
IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.797 KB)

Abstract

The purpose of this study was to determine the effect of Covid-19 cases, interest rates and money supply on Sharia stock returns with inflation as a moderating variable. This research is a quantitative study using multiple regression analysis and using secondary data in the form of panel data on sharia stocks listed on the Jakarta Islamic Index (JII) starting from March 20, 2020 to July 2021. Sampling uses purposive sampling, which uses certain criteria so that can produce 20 companies listed in JII as a sample. The results show that the Covid-19 case has no effect on sharia stock returns, but interest rates have a significant and significant effect on sharia stock returns, then money supply has a negative and significant effect on sharia stock returns. Furthermore, inflation cannot moderate the Covid-19 case, interest rates and money supply on sharia stock returns. This research is expected to be useful for those who need information and references as a consideration in making decisions to invest.
Green Banking: Operating Costs on Operating Income, Capital Adequacy Ratio, Financial Slack, Sustainability Officer, and Sustainability Committee Ihsan Mulia Siregar; Slamet Haryono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 5 (2023): September-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20235pp427-442

Abstract

ABSTRACT This study aims to investigate and analyze e the effect of Operating Expenses Operating Income (BOPO), capital adequacy ratio (CAR), financial slack, sustainability officer, and sustainability committee on green banking disclosure in Islamic banks registered with the Financial Services Authority (OJK) during the period 2017-2021. In this study, panel data regression data analysis techniques were used with the help of Eviews 10 software. The results of this study show that partially the variables Operating costs in operating income  (BOPO), capital adequacy ratio (CAR), financial slack, and sustainability officer have no effect on green banking disclosure.  While the variable Sustainability Committee has a positive and significant effect on Green Banking disclosure. At the same time, the variables BOPO, CAR, Financial Slack, Sustainability Officer, and Sustainability Committee have a significant effect on Green Banking disclosure. The implication of this research for science is to contribute to the literature related to the factors that influence green banking disclosure. In addition, this research is also expected to help banks in improving their governance, and for the government is expected to help in making policies related to green banking disclosure. Keywords: Operating Expenses on Operating Income, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh dari Biaya Operasional Pendapatan Operasional (BOPO), Rasio Kecukupan Modal (CAR), Financial Slack, Sustainability Officer, dan Sustainability committee terhadap pengungkapan green banking pada bank syariah yang terdaftar di OJK  selama periode 2017-2021. Teknik sampling yang digunakan adalah Purposive Sampling dengan kriteria tertentu, sehingga sampel didapat sebanyak 45 data dari 9 Bank syariah yang sesuai kriteria. Dan menggunakan teknik analisis data regresi data panel dengan bantuan software Eviews 10.  Hasilnya menunjukkan bahwa secara parsial variabel BOPO, Capital Adequacy Ratio (CAR), Financial Slack dan Sustainability Officer tidak berpengaruh terhadap pengungkapan Green banking.  Sedangkan variabel Sustainability Committee  berpengaruh positif dan signifikan terhadap pengungkapan Green Banking. Secara simultan variabel BOPO, CAR, Financial Slack, Sustainability officer dan Sustainability Committee memiliki pengaruh dan signifikan terhadap pengungkapan Green banking Kata Kunci:  Biaya Operasi pada Pendapatan Operasional, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability    
Islamic Renewal in the Field of Family Law: A Historical Analysis of Gender Equality Qadri, Busran; Siregar, Ihsan Mulia
El-Usrah: Jurnal Hukum Keluarga Vol 6, No 2 (2023): El-Usrah: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ujhk.v6i2.17128

Abstract

This paper aims to discuss Islamic renewal in the field of family law by focusing on gender equality. The unfair treatment of women within pre-Islamic Arabian society was the starting point for Islamic renewal in the field of law, especially of family law. Such treatment was not in line with the principles contained in Islam, i.e., to bring mercy to all worlds. This study used a normative descriptive-analytical method and a sociological-historical approach. The data analyzed came from articles, books, and various references related to the topic. The study concludes that as a religion that brings mercy to all people, Islam reforms the behaviors detrimental to women; yet, the reform is not the end result, in which it is highly likely that it will be updated in the future for the benefit of the community universally. Therefore, a comprehensive understanding is needed in understanding Islamic law related to gender relations between men and women. This study also reveals that socio-historically men and women have a balanced and equal relationship with each other.
PENERAPAN PROGRAM (CORPORATE SOCIAL RESPONSIBILITY) DALAM PERSPEKTIF ENTERPRISE THEORY DAN PRINSIP HUKUM EKONOMI SYARIAH DI PT. BANK SYARIAH INDONESIA Ramadhan, Ahmad; Siregar, Ihsan Mulia
Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan Vol 10, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/almaqasid.v10i2.13469

Abstract

Corporate Social Responsibility (CSR) refers to all relationships that occur between companies and all stakeholders, including customers, employees, communities, owners, governments, suppliers and even competitors. CSR is a concept in which Bank Syariah Indonesia (BSI) voluntarily contributes something towards a better society and a cleaner environment. This study aims to analyze the Implementation of Corporate Social Responsibility in the Perspective of Sharia Enterprise Theory at Bank Syariah Indonesia KCP. Gunung Tua. This research uses qualitative methods, using primary and secondary data, through documentation techniques and conducting interviews with the parties concerned (informants). This research was conducted by analyzing the suitability of the implementation of Corporate Social Responsibility (CSR) at BSI KCP. Gunung Tua with the perspective of Sharia Enterprise Theory. The results of this study indicate in the implementation of CSR at BSI KCP. Gunung Tua cooperates with the National Amil Zakat Institution Bangun Sejahtera Mitra Umat (LAZNAS BSM). Concept and Implementation of Sharia Enterprise Theory at Bank Syariah Indonesia KCP. Gunung Tua includes; Vertical Accountability, Horizontal Accountability (Direct Stakeholders and Indirect Stakeholders) and Horizontal Accountability (Nature).    Broadly speaking, Corporate Social Responsibility carried out at Bank Syariah Indonesia KCP. Gunung Tua is in accordance with the concept of Shariah Enterprise Theory. According to the view of Sharia Economic Law, CSR is in line with Islamic understanding of how humans should care about society and the environment. According to Islamic economic law, there are several principles that apply in CSR programs, including the principle of permissibility (mabda' al-ibahah), freedom of contract (mabda' hurriyyah atta'aqud), consensual / agreement (mabda' ar- radha 'iyyah), binding promises (mabda' at-tawazun fi al mu'awadhah)
HEDGING DECISIONS: LEVERAGE, GROWTH OPPORTUNITY, LIQUIDITY AND FIRM SIZE Siregar, Ihsan Mulia
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 3, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v3i2.13653

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Leverage, Growth opportunity, Liquidity dan Firm Size terhadap Keputusan Hedging pada perusahaan yang terdaftar di Badan Usaha Milik Negara (BUMN) selama periode 2017-2021. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling dengan kriteria tertentu, sehingga diperoleh sebanyak 40 data dari 8 perusahaan yang sesuai dengan kriteria penelitian. Penelitian ini menggunakan teknik analisis data regresi data panel dengan bantuan software Eviews 10. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Debt to Equity Ratio tidak berpengaruh terhadap Keputusan Hedging. Selanjutnya, variabel Growth opportunity berpengaruh negatif dan signifikan terhadap keputusan hedging. Sementara itu, variabel Liquidity Ratio dan Firm Size berpengaruh positif dan signifikan terhadap keputusan hedging. Secara simultan, variabel DER, Growth opportunity, Liquidity dan Firm Size berpengaruh signifikan terhadap keputusan hedging. Implikasi penelitian ini bagi ilmu pengetahuan adalah memberikan sumbangan literatur terkait faktor-faktor yang mempengaruhi Keputusan Hedging. Selain itu, penelitian ini juga diharapkan dapat membantu perusahaan dalam meningkatkan tata kelola dan manajemen perusahaan, dan bagi pemerintah diharapkan dapat membantu dalam pengambilan kebijakan terkait lindung nilai.
REAKSI PASAR SAHAM SYARIAH SELAMA PANDEMI COVID-19 DENGAN INFLASI SEBAGAI VARIABEL MODERASI Siregar, Ihsan Mulia; Afandi, Ahmad
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v13i1.5048

Abstract

The purpose of this study was to determine the effect of Covid-19 cases, interest rates and money supply on Sharia stock returns with inflation as a moderating variable. This research is a quantitative study using multiple regression analysis and using secondary data in the form of panel data on sharia stocks listed on the Jakarta Islamic Index (JII) starting from March 20, 2020 to July 2021. Sampling uses purposive sampling, which uses certain criteria so that can produce 20 companies listed in JII as a sample. The results show that the Covid-19 case has no effect on sharia stock returns, but interest rates have a significant and significant effect on sharia stock returns, then money supply has a negative and significant effect on sharia stock returns. Furthermore, inflation cannot moderate the Covid-19 case, interest rates and money supply on sharia stock returns. This research is expected to be useful for those who need information and references as a consideration in making decisions to invest.
PENERAPAN PROGRAM (CORPORATE SOCIAL RESPONSIBILITY) DALAM PERSPEKTIF ENTERPRISE THEORY DAN PRINSIP HUKUM EKONOMI SYARIAH DI PT. BANK SYARIAH INDONESIA Ramadhan, Ahmad; Siregar, Ihsan Mulia
Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan Vol 10, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/almaqasid.v10i2.13469

Abstract

Corporate Social Responsibility (CSR) refers to all relationships that occur between companies and all stakeholders, including customers, employees, communities, owners, governments, suppliers and even competitors. CSR is a concept in which Bank Syariah Indonesia (BSI) voluntarily contributes something towards a better society and a cleaner environment. This study aims to analyze the Implementation of Corporate Social Responsibility in the Perspective of Sharia Enterprise Theory at Bank Syariah Indonesia KCP. Gunung Tua. This research uses qualitative methods, using primary and secondary data, through documentation techniques and conducting interviews with the parties concerned (informants). This research was conducted by analyzing the suitability of the implementation of Corporate Social Responsibility (CSR) at BSI KCP. Gunung Tua with the perspective of Sharia Enterprise Theory. The results of this study indicate in the implementation of CSR at BSI KCP. Gunung Tua cooperates with the National Amil Zakat Institution Bangun Sejahtera Mitra Umat (LAZNAS BSM). Concept and Implementation of Sharia Enterprise Theory at Bank Syariah Indonesia KCP. Gunung Tua includes; Vertical Accountability, Horizontal Accountability (Direct Stakeholders and Indirect Stakeholders) and Horizontal Accountability (Nature).    Broadly speaking, Corporate Social Responsibility carried out at Bank Syariah Indonesia KCP. Gunung Tua is in accordance with the concept of Shariah Enterprise Theory. According to the view of Sharia Economic Law, CSR is in line with Islamic understanding of how humans should care about society and the environment. According to Islamic economic law, there are several principles that apply in CSR programs, including the principle of permissibility (mabda' al-ibahah), freedom of contract (mabda' hurriyyah atta'aqud), consensual / agreement (mabda' ar- radha 'iyyah), binding promises (mabda' at-tawazun fi al mu'awadhah)
Hubungan Perhatian Orangtua terhadap Perkembangan Moral Sosial pada Anak Usia Dini Afandi, Ahmad; Siregar, Ihsan Mulia; Indriani, Leni
BUHUTS AL ATHFAL: Jurnal Pendidikan dan Anak Usia Dini Vol 3, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/alathfal.v3i1.5005

Abstract

Penelitian ini bertujuan untuk melihat pengaruh perhatian orangtua terhadap perkembangan moral sosial pada anak usia dini. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan menyebarkan kuisioner sebagai metode pengumpulan data. Sampel dalam penelitian ini sebanyak 51 responden merupakan orangtua yang memiliki anak usia dini di PAUD Anak Ki Do Hamoraon Desa Bandar Tarutung. Teknik analisis data menggunakan aplikasi (statistical product and service solutions) SPSS versi 23.  Hasil Penelitian menunjukan hasil thitung perhatian orangtua sebesar 6.991, ttabel sebesar 2.00958 (thitung ttabel) dan signifikan 0,000 0,05. Jadi, disimpulkan bahwa perhatian orangtua memiliki pengaruh positif dan signifikan terhadap perkembangan moral sosial anak. Penelitian ini diharapkan dapat menjadi sumber acuan dan referensi bagi peran orangtua dalam memberikan perhatian kepada anak, agar dapat mengembangkan moral sosial mereka. Kepada orangtua diharapkan dapat mengontrol, memberikan arahan dan juga bimbingan terhadap perkembangan sosial serta meminimalisir dampak negatif yang dapat ditimbulkan.
Hubungan Perhatian Orangtua terhadap Perkembangan Moral Sosial pada Anak Usia Dini Afandi, Ahmad; Siregar, Ihsan Mulia; Indriani, Leni
BUHUTS AL ATHFAL: Jurnal Pendidikan dan Anak Usia Dini Vol 3, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/alathfal.v3i1.5005

Abstract

Penelitian ini bertujuan untuk melihat pengaruh perhatian orangtua terhadap perkembangan moral sosial pada anak usia dini. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan menyebarkan kuisioner sebagai metode pengumpulan data. Sampel dalam penelitian ini sebanyak 51 responden merupakan orangtua yang memiliki anak usia dini di PAUD Anak Ki Do Hamoraon Desa Bandar Tarutung. Teknik analisis data menggunakan aplikasi (statistical product and service solutions) SPSS versi 23.  Hasil Penelitian menunjukan hasil thitung perhatian orangtua sebesar 6.991, ttabel sebesar 2.00958 (thitung ttabel) dan signifikan 0,000 0,05. Jadi, disimpulkan bahwa perhatian orangtua memiliki pengaruh positif dan signifikan terhadap perkembangan moral sosial anak. Penelitian ini diharapkan dapat menjadi sumber acuan dan referensi bagi peran orangtua dalam memberikan perhatian kepada anak, agar dapat mengembangkan moral sosial mereka. Kepada orangtua diharapkan dapat mengontrol, memberikan arahan dan juga bimbingan terhadap perkembangan sosial serta meminimalisir dampak negatif yang dapat ditimbulkan.
The Influence Of Sales Promotion, Brand Image, And Store Atmosphere On Impulsive Buying Of Mixue Ice Cream And Tea Siregar, Ihsan Mulia; Ratuliu, Tara
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v10i1.13652

Abstract

This study aims to determine and analyze the effect of sales promotion, brand image, and store atmosphere on impulsive buying of Mixue ice cream and tea consumers in Bengkulu City. This research uses a quantitative approach with the help of Eviews 10 software for data analysis. The results of the statistical testing show that sales promotion has a positive and significant effect on impulsive buying of Mixue ice cream and Tea Bengkulu City. Brand image positively and significantly affects impulsive Mixue ice cream and Tea Bengkulu City buying. Store Atmosphere also positively and significantly influences impulsive buying of Mixue ice cream and Tea Bengkulu City. Then, simultaneously, sales promotion, brand image, and store atmosphere positively and significantly affect the impulsive buying of Mixue ice cream and Tea Bengkulu City. The results of this study are expected to be beneficial for related parties, especially Mixue ice cream and Tea companies, to continue to improve and maintain the factors that influence impulsive buying of Mixue ice cream and Tea consumers in Bengkulu City.