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All Journal International Journal of Zakat (IJAZ) Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies
Sigid Eko Pramono
Tazkia Islamic University College
Religion

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The Effect of Internal Control, Information Technology and Audit on Good Amil Governance Practices Fera Yolanda; Muhammad Hasbi Zaenal; Sigid Eko Pramono
International Journal of Zakat Vol 5 No 2 (2020): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v5i2.223

Abstract

This research aimed to find out how strong the effect of the implementation of internal control, information technology and audit on Good Amil Governance. In this research, the respondents were the chief and amil at BAZNAS in South Kalimantan. The type of this research was exploratory with data collection technique using questionnaire. Data analysis method that was used in this research was descriptive analysis method, Structural Equation Modeling (SEM) with software of SmartPLS 3.0. The research result showed that the variables of internal control, information technology, and audit had significant and positive effect on good amil governance.
The Role of Financial Performance in Moderating Capital Structure and Macroeconomic Uncertainty on Stock Returns: Study on the Trade and Services Sector of the Indonesia Sharia Stock Index Nurul Fitri; Sigid Eko Pramono
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 1 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

This study aims to investigate the relationship between capital structure and macroeconomic uncertainty on stock returns moderated by financial performance in trade and service sector issuers in the context of the Islamic capital market. The Structural Equation Modeling (SEM) method was applied using IBM AMOS Version 22 software. A total of 27 issuers in the trade and services sector listed on the Indonesian Sharia Stock Index (ISSI) became the research sample, which was observed in the time span from 2017 to 2022. The results showed that capital structure has no significant effect on stock returns, while macroeconomic uncertainty has a significant effect on stock returns. In addition, financial performance has a positive effect on stock returns. However, financial performance does not moderate the effect of capital structure on stock returns, while moderating the effect of macroeconomic uncertainty on stock returns. These findings provide new insights in the understanding of the factors that affect stock returns with practical implications for investors and company management.
Pengaruh Modal Sosial Pimpinan Terhadap Kualitas Laporan Keuangan dan Kinerja OPZ di Indonesia Ria Riwandari; Sigid Eko Pramono
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 1 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

Latar Belakang – Penelitian ini menjawab saran penelitian Villiers, C., & Botes (2022) agar adanya penelitian yang menguji modal sosial terhadap kualitas laporan keuangan yang masih jarang dilakukan. Terlebih penelitian ini mencoba menggunakan objek organisasi pengelola zakat (OPZ) yang belum pernah dilakukan sebelumnya pada sampel OPZ khusus di negara Indonesia. Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh peran modal sosial pimpinan terhadap kualitas laporan keuangan dan kinerja OPZ di Indonesia. Metode Penelitian - Metode analisis data dalam penelitian ini menggunakan regresi logistik biner untuk mengetahui pengaruh modal sosial terhadap kualitas laporan keuangan OPZ di Indonesia, dan menggunakan regresi linear berganda untuk mengetahui pengaruh modal sosial terhadap kinerja OPZ di Indonesia. Sampel penelitian yang digunakan dalam penelitian ini adalah 50 OPZ yang melaporkan laporan keuangannya ke BAZNAS RI periode 2020-2021. Data yang digunakan dalam penelitian ini adalah data sekunder salinan informasi yang bersumber dari PPID BAZNAS, website OPZ, dan sosial media yang dimiliki pimpinan OPZ. Temuan - Hasil pertama dalam penelitian ini adalah modal sosial pimpinan memiliki pengaruh positif signifikan terhadap kualitas laporan keuangan OPZ di Indonesia. Hasil kedua menyatakan bahwa modal sosial pimpinan memiliki pengaruh positif signifikan terhadap kinerja OPZ di Indonesia. Sehingga implikasi dari penelitian ini adalah anjuran kepada OPZ untuk menunjuk pimpinan dengan profil modal sosial yang tinggi. Kata kunci : Modal Sosial Pimpinan, Kualitas Laporan Keuangan OPZ, Kinerja OPZ
Co-Authors Fera Yolanda Muhammad Hasbi Zaenal Nurul Fitri Ria Riwandari