Iwan Setiawan
UIN Sunan Gunung Djati

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ETHICS OF FINANCIAL MANAGERS IN THE MANAGEMENT OF ISLAMIC FINANCIAL INSTITUTIONS Iwan Setiawan; Dudang Gojali; Ah. Fathonih; Mualimin Mochammad Sahid
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.51 KB) | DOI: 10.29313/amwaluna.v6i2.9751

Abstract

The purpose of this study is to analyze financial managers' ethics in managing Islamic financial institutions. This research uses the description-analytical method and qualitative approach. Sources and data collection techniques use literature studies relevant to the topic being analyzed. Data analysis uses a combination of deductive and inductive approaches. The results showed. The ethics of financial managers in an enterprise seeks to create and maintain the economic value or wealth of the company. As for the functions of financial management, there are three, the first of which regulates capital allocation to the company's assets. Second, make decisions related to the fulfillment of capital needs. Third, managerial decisions or streamlining the funds used. Meeting capital needs is often complicated for companies of the three functions. The role of financial management includes the activity of obtaining funds to finance the business, the activity of managing the funds received so that the company's goals are achieved, and the actions of managing the assets owned by the company effectively and efficiently.
The Impact of Intellectual Assets, Islamic Sustainability Reporting, and Green Performance on Sharia-Based Corporate Value Yuni Mayanti; Iwan Setiawan; Setia Mulyawan
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 10 No. 1 (2025)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v10i1.18290

Abstract

This study examines the impact of intellectual assets, Islamic sustainability reporting, and green performance on the corporate value of firms listed on the Jakarta Islamic Index (JII), with a particular focus on their alignment with Sharia principles. As key contributors to national economic growth, these firms face increasing competition that necessitates value creation grounded in ethical and sustainable practices. Employing a quantitative approach, this research utilizes purposive sampling to select 10 companies from a population of 30 Sharia-compliant firms. Data were analyzed using panel data regression with E-Views 12 software. The results reveal that individually, intellectual assets, Islamic sustainability reporting, and green performance do not significantly influence corporate value; however, collectively, these factors exert a significant and positive effect. This underscores the importance of integrating intangible resources with Sharia-based sustainability and environmental responsibility to enhance corporate valuation. The study highlights how adherence to maqāṣid al-sharī‘ah—particularly the preservation of wealth, life, and environment—can inform corporate strategies in Islamic capital markets. The findings provide empirical insights and a robust regression model useful for investors, regulators, and managers aiming to align financial performance with Sharia economic objectives.Keywords: Intellectual Assets; Islamic Sustainability Reporting; Green Performance; Corporate Value; Sharia Economics