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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Gadjah Mada International Journal of Business I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan Global Review of Islamic Economics and Business Jurnal Al-Qardh Journal of Business Management Education (JBME) Jurnal Ilmiah Ekonomi Islam Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL PENDIDIKAN TAMBUSAI The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Penelitian Inovatif Jurnal Bisnis Mahasiswa Apssai Accounting Review (ApAR) Review of Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Penelitian Pendidikan Indonesia JAS (Jurnal Akuntansi Syariah) Moderation: Journal of Islamic Studies Review
Tettet Fitrijanti
Fakultas Ekonomi Dan Bisnis, Universitas Padjajaran
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Library & Information Science Public Health Social Sciences Other

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Do Risk-Taking and Shariah Governance Have a Relationship with Maqasid Shariah-Based Performance? Prasojo Prasojo; Winwin Yadiati; Tettet Fitrijanti; Memed Sueb
Global Review of Islamic Economics and Business Vol. 10 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2022.101-03

Abstract

This According study examines the characteristics of the shariah supervisory board (SSB), risk-taking and Islamic bank (IB) performance. The maqasid shariah index determines the performance of an IB, and the performance assessment is more comprehensive. This research data analysis uses the dynamic panel regression estimation technique with the generalised two-step moment method to predict the relationship between shariah governance, risk-taking and performance. This study uses IBs financial data from around the world for 2014–2018, which comes from the bank scope database. The empirical results found that risk-taking has positive significance to maqasid shariah, while SSB size, expertise and cross membership have a significant negative relationship to performance. Other variables, such as leverage, are proven to have negative significance to maqasid shariah. The originality of this research is linking maqasid shariah with risk-taking and governance, expanding the sample to include many countries, and robustness checking based on Gulf Cooperation Council and non-GCC member states. The research has implications for stakeholder theory because IBs can accommodate various stakeholder interests. Governance across countries is not uniform, so it is challenging to link specifically to performance.
Pengaruh Latar Belakang Pendidikan CFO terhadap Keputusan Investasi dan Nilai Perusahaan Mutia Taqina Gamat; Tettet Fitrijanti; Syaiful Rahman Soenaria
Journal of Business Management Education (JBME) Vol 7, No 2 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i2.48392

Abstract

CFO merupakan salah satu posisi terpenting dalam sebuah perusahaan selain CEO. Faktanya, CFO wajib memiliki ilmu mengenai proses bisnis yang lebih tinggi. Keputusan yang dibuat oleh jajaran direksi yang juga dipengaruhi oleh masukan dari CFO akan menentukan strategi yang searah dengan kemampuan finansial perusahaan. Tujuan penelitian ini adalah untuk menentukan pengaruh latar belakang pendidikan CFO terhadap keputusan investasi dan nilai perusahaan. Metodologi penelitian yang digunakan adalah metode kuantitatif, dengan menggunakan data yang diperoleh dari situs Indonesia Stock Exchange (IDX). Teknik analisis yang digunakan adalah Path analysis yang diproses dengan perangkat lunak SmartPLS. Model dan hipotesis diuji dengan metode statistik uji F dan uji T. Hasil penelitian menunjukkan bahwa latar belakang pendidikan CFO berpengaruh positif terhadap keputusan investasi, tetapi tidak berpengaruh secara signifikan terhadap nilai perusahaan.
Amil Zakat Institutions Performance Analysis During the Covid-19 Pandemic: Studies in Indonesia, Singapore, and England Abd. Akram H; Tettet Fitrijanti; Dini Rosdini
Journal of Islamic Economics Lariba Vol. 8 No. 2 (2022)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol8.iss2.art2

Abstract

The Amil Zakat Institution is required to have efficient and effective performance, especially during the Covid-19 health crisis. This study aims to measure the performance of amil zakat institutions in Indonesia, Singapore, and England based on the efficiency level with the Data Envelopment Analysis approach and the level of effectiveness with the Allocation to Collection Ratio approach. The efficiency level of amil institutions was measured using the Data Envelopment Analysis method, the non-parametric statistical approach used in calculating the relativity of efficiency. The software used to measure Data Envelopment Analysis is DEAP 2.1. The results of efficiency measurements based on the Data Envelopment Analysis showed that Dompet Dhuafa, Majlis Ugama Islam Singapore (MUIS), and the National Zakat Foundation (NZF) achieved optimal and efficient performance during the Covid-19 pandemic (in 2020), but experienced inefficiency before the Covid-19 pandemic in 2017 (Dompet Dhuafa), 2018 (Dompet Dhuafa & NZF), and 2019 (MUIS). If assessed based on effectiveness in channeling funds using the Allocation to Collection Ratio, Dompet Dhuafa, Majlis Ugama Islam Singapore, and the National Zakat Foundation achieved effective values ​​both before and during the Covid-19 pandemic.
Tantangan pengelolaan dana zakat di indonesia dan literasi zakat Indria Fitri Afiyana; Lucky Nugroho; Tettet Fitrijanti; Citra Sukmadilaga
AKUNTABEL Vol 16, No 2 (2019): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.772 KB) | DOI: 10.30872/jakt.v16i2.6013

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui potensi zakat dan juga berapa realisasi atas penghimpunan yang berhasil dihimpun oleh beberapa amil zakat di Indonesia pada tahun 2014-2018. Penelitian ini menggunakan metode deskriptif kuantitatif yang didukung dengan data-data sekunder yang didapat dari berbagai sumber.  Hasil dari penelitian ini adalah terdapat ketimpangan yang cukup signifikan antara potensi dengan realisasi zakat di Indonesian pada tahun 2014-2018. Penyebab ketimpangan tersebut adalah karena masyarakat belum sepenuhnya percaya terhadap lembaga amil zakat. Oleh karenanya, banyak masyarakat yang akhirnya tidak menyalurkan zakatnya via lembaga amil akan tetapi langsung kepada mustahiq disekitarnya.
Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun Muhfiatun; Prasojo Prasojo; Dwi Marlina Wijayanti; Tettet Fitrijanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.284 KB) | DOI: 10.24815/jdab.v9i1.24262

Abstract

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
FINANCIAL DISTRESS, SIZE, AGE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: BUKTI EMPIRIS DARI INDONESIA SELAMA MASA PANDEMI COVID-19 Kiki Satria Hutama Putra; Ersa Tri Wahyuni; Tettet Fitrijanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.517 KB) | DOI: 10.24815/jdab.v9i1.24590

Abstract

This study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is useful for understanding how the dynamics of corporate social responsibility disclosure changes during the COVID-19 pandemic. Using purposive sampling method, 114 companies in energy, raw materials, industry, and infrastructure sector that listed in Indonesian Stock Exchanges were selected as research samples. Data were analysed using multiple linear regression analysis. The results revealed that financial distress and company size have positive effects on corporate social responsibility disclosure in the period before and during the COVID-19 pandemic. Meanwhile, the age of the company in the period before and during the COVID-19 pandemic has no effect on corporate social responsibility disclosure.
Bagaimana Deposit Structure dan Ownership Concentration Memengaruhi Pengungkapan Islamic Corporate Governance? Hasna Katsurayya; Tettet Fitrijanti; Fury Khristianty Fiitriyah
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 1, April (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i1.109

Abstract

This study aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this study is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The population of this research is Islamic banks in Indonesia and Malaysia with a sample of 22 Islamic banks between the period of 2013 and 2017. The analytical tool employed is the classic assumption test and panel data regression analysis to test the hypothesis through t test and F. The results shows that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG. Penelitian ini bertujuan untuk mengetahui pengaruh Deposit Structure dan Ownership Structure terhadap pengungkapan Islamic Corporate Governance (ICG). Deposit Structure diproksikan dengan persentase Profit Sharing Investment Account (PSIA) terhadap aset, adapun Ownership Structure yang digunakan dalam penelitian ini adalah Blockholder Ownership dan Kepemilikan Manajerial. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan analisis kuantitatif. Populasi dari penelitian ini adalah perbankan syariah di Indonesia dan Malaysia. Sampel sebanyak 22 bank syariah selama periode 2013-2017. Alat analisis yang digunakan adalah uji asumsi klasik, analisis regresi data panel dengan uji hipotesis uji t dan uji F. Hasil penelitian menunjukkan bahwa secara simultan Profit Sharing Investment Account, Blockholder Ownership dan Kepemilikan Manajerial berpengaruh signifikan terhadap pengungkapan ICG. Secara parsial Profit Sharing Investment Account berpengaruh positif signifikan terhadap pengungkapan ICG, Blockholder Ownership berpengaruh positif signifikan terhadap pengungkapan ICG, sedangkan Kepemilikan Manajerial tidak berpengaruh terhadap pengungkapan ICG.
PENGARUH LITERASI DAN RELIGIUSITAS TERHADAP INTENSI BERWAKAF PADA CASH WAQF LINKED SUKUK Hiyanti, Hida; Fitrijanti, Tettet; Sukmadilaga, Citra

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.78 KB) | DOI: 10.31955/mea.v4i3.440

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi dan religiusitas pada cash waqf linked sukuk (CWLS). Penelitian menggunakan metode kuantitatif dengan alat uji statistik Smart PLS 3.0. Pendekatan penelitian yakni dengan model analisis Structural Equation Modeling (SEM) serta menggunakan data primer yakni kuesioner yang disebarkan kepada masyarakat luas yang beragama Islam dan berusia 17-65 tahun. Hasil penelitian berdasarkan 239 sampel menunjukkan bahwa literasi dan religiusitas mempengaruhi intensi berwakaf pada CWLS signifikan dan positif. Hasil tersebut menunjukan bahwa tingginya literas dan religiusitas masyarakat maka akan meningkatkan intensi dalam berwakaf pada CWLS.
MAQASID SHARIA AND ISLAMIC BANK PERFORMANCE: A SYSTEMATIC REVIEW Syarifah, Lailatis; Muhfiatun, Muhfiatun; Fitrijanti, Tettet; Prasojo, Prasojo
I-Economics Vol 7 No 2 (2021): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v7i2.9167

Abstract

Maqasid sharia contains elements of maintaining faith, guarding oneself, maintaining reason, maintaining bloodlines and safeguarding property. Until now, the maqasid of sharia is considered to be the most ideal as a measure of the performance of sharia banking with the dimension of maqasid sharia with the aim of Islamizing banking. Islamic banking as a business entity that aims to make a profit but must also comply with Islamic law and provide benefits in the social sector through the distribution of zakat, infaq, alms, csr, and qardul hasan loans. This study is a literature review study on the relationship between Islamic maqasid and Islamic banking performance measurement. This study contains the philosophy, terminology of sharia maqasid, and research results relating it to the performance of Islamic banking. The conclusion from the literature review is that Islamic maqasid can be adopted as a measure of the performance of Islamic banking. Many empirical studies have examined the use of maqasid sharia as an indicator, but there is no consistency. Therefore, Islamic banking regulators need to prepare instruments and guidelines so that these measurements can be adopted easily and uniformly.
ANALISIS PERAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI ATAS PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN BELANJA MODAL TERHADAP IMPLEMENTASI E-GOVERNMENT Aris Primer Simanjuntak; Tettet Fitrijanti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i7.4525

Abstract

ABSTRAK Perkembangan teknologi secara masif telah mengubah bagaimana cara sebuah organisasi ataupun individu dalam bekerja, berkomunikasi, dan berinteraksi antar stakeholder. Perubahan ini menuntut pemerintah untuk dapat bertransformasi dalam pengembangan dan penerapan digitalisasi dalam pelayanan publik, yang dikenal dengan e-Government. Penelitian ini bertujuan dalam mengidentifikasi bagaimana faktor keuangan seperti pendapatan asli daerah (PAD) dan belanja modal mempengaruhi pengambilan keputusan implementasi e-Government daerah, serta bagaimana jika dimoderasi oleh pertumbuhan ekonomi. Data yang diidentifikasi adalah data sekunder yang dianalisis dengan menggunakan metode kuantitatif, yang dilakukan melalui uji statistik. Teknik purposive sampling digunakan untuk mengidentifikasi sample dalam pendekatan kuantitatif, dengan total data diobservasi adalah 120 data. Berdasarkan hasil analisis data yang dilakukan, penelitian ini menyimpulkan bahwa Pendapatan Asli Daerah (PAD), berpengaruh secara positif signifikan terhadap implementasi e-Government. Demikian juga dengan Pertumbuhan Ekonomi mampu meperkuat pengaruh Pendapatan Asli Daerah (PAD) terhadap implementasi e-Government. Akan tetapi, berdasarkan pengujian statistik Belanja Modal tidak mampu mempengaruhi implementasi e-Government. Kata Kunci: E-Government, digitalisasi, pelayanan publik, pemerintah daerah
Co-Authors Abd. Akram H Afiyana, Indria Fitri Agita Eka Yuliani Alfathin, Akmal Anita Dwi Utami Apriliani, Dewi Martika Aris Primer Simanjuntak Aryana, Ken Paramitha Azwar, Mayunda Chyti Andyna Balgis, Putri Dona Cahya Irawady Chairia Lubis Citra Sukmadilaga Dini Rosdini Dinna Miftakhul Jannah Dwi Marlina Wijayanti Ersa Tri Wahyuni Fajar, Akhmad Fiitriyah, Fury Khristianty Fury Khristianty Fiitriyah Fury Khristianty Fitriyah Hasna Katsurayya Hasna Katsurayya Hery Kurniawan Hida Hiyanti Hida Hiyanti Hiyanti, Hida Husen, Indra Mochamad Indra Mochamad Husen Indria Fitri Afiyana Jannah, Dinna Miftakhul Jogiyanto Hartono Katsurayya, Hasna Kiki Satria Hutama Putra lailatis syarifah, lailatis Lubis, Chairia Lucky Nugroho MAHARANI, ELVIRA Memed Sueb Muhfiatun, Muhfiatun Muhfiatun, Muhfiatun Mutia Taqina Gamat Nanny Dewi Tanzil Nanny Nanny Tanzil, Nanny Nanny Nunuy Nur Afiah Nurul Intan Okci Pratiwi Ousmane Diallo Ousmane Diallo, Ousmane Prasojo Prasojo Prasojo, Prasojo Prima Yusi Sari Putra, Kiki Satria Hutama Soenaria, Syaiful Rahman Sony Devano Sri Mulyani Wijayanti, Dwi Marlina Winwin Yadiati Zaldy Adrianto