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KOMBINASI BISNIS BANK SYARIAH: REFLEKSI SATU TAHUN BANK SYARIAH INDONESIA Su'ud Wahedi
Al-Idarah Vol 3 No 1 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.457 KB) | DOI: 10.35316/idarah.2022.v3i1.23-36

Abstract

This research aims to explore the achievement of PT Bank Syariah Indonesia (BSI) in the first year implemented business combination. Data are penetrated from several information and quarterly financial statements that published through website of BSI. The results of this research show that business combination that executed by BSI is a merger where a company that become a survivor is PT BRI Syariah, Tbk., while Bank Syariah Mandiri and BNI Syariah become merging companies. So, BSI is a subsidiary company of PT Bank Rakyat Indonesia, Tbk. The products and services that offered by BSI to its customers are multi-enough and also accommodate the needs of customers both have sophisticate and naive of technology. Beside of that, the financial performance of BSI also works out positively trend during three quarters respectively. The limitations of this research are only to capture operationally one year of BSI and just take three aspects namely portion of ownership, products & services and financial performance, so relatively lack to show the comprehensive condition. The suggestion for next research is to develop or take other aspects that not studied in this research.
Respons Investor Sebelum dan Sesudah Penerbitan Sukuk Su'ud Wahedi; Zainol Hasan; Musyaffa Rafiqie
Al-Idarah Vol 3 No 2 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.279 KB) | DOI: 10.35316/idarah.2022.v3i2.24-34

Abstract

This research aims to analyze the difference of investors' reaction between before and after the announcement of sukuk or syariah bond by some enterprises which listed in Indonesian Stock Exchange. Based on the observation, there are 34 enterprises which announce sukuk emission, but only 14 enterprises which are decided to become samples in this research. Data of stock price is collected from website of Indonesian Stock Exchange then analyzed by paired sample t-test technique. The result indicates that there is no difference of investors' respond between before and after issuing sukuk. Based on the result, it can be understood that investors do not consider the sukuk emission as crucial issue, so they do not take decision to buy or sell shares in hurry that cause abnormal gain or loss. Suggestion for next research is to expand samples in order to get more robust result.
PENGARUH KEMANFAATAN DAN KEMUDAHAN TERHADAP NIAT MENGGUNAKAN APLIKASI SIMANTAP P2S3 DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERATOR Su'ud Wahedi; Hali Makki
Al-Idarah Vol 4 No 2 (2023): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2023.v4i2.31-45

Abstract

SIMANTAP P2S3 is internet-based application that developed by Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo to fulfill students’ financial obligation. This paper aims to investigate relation usefulness, easyness, and intention of using SIMANTAP P2S3. However, education level is also used as moderated variable. There are 45 samples in this research. Moderated Regression Analysis is used to analayze data. This paper finds that usefulness and easiness influnce intention of using SIMANTAP P2S3. Nevertheless, education level does not moderate the influnce usefulness and easiness to intention of using SIMANTAP P2S3. However, sample size in this research is low. Suggested to next researchers to increase sample size in order to get more robust result.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT SANTRI MELANJUTKAN STUDI DI UNIVERSITAS IBRAHIMY: PENDEKATAN MIXED MTHOD Wahedi, Su'ud; Asmito, Asmito
Al-Idarah Vol 5 No 2 (2024): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2024.v5i2.34-52

Abstract

The disparity in the number of students at each university is not always evenly distributed. The difference is quite large. It is recorded that some universities can accept tens of thousands of students per year. In addition, there are also universities that only accept hundreds of students per year. Many factors cause this high disparity. This research tries to examine the factors that influence students’ interest in continuing their studies at Universitas Ibrahimy Sukorejo Situbondo. The research method applied was a mixed method with a sample of 236 final year students from schools under the auspices of Salafiyah Syafi’iyah Sukorejo Situbondo Islamic Boarding School. The results show that higher education accreditation status and parental support have a significant positive effect on students’ interest in continuing their studies at Universitas Ibrahimy. In addition, facilities and infrastructure influence students’ interest in continuing studies but have a negative coefficient. Another dimension, namely the amount of education costs, has no effect on students’ interest in continuing studies. The researcher recommends to future researchers to increase the number of samples and dimension, such as geographic distance, opportunities for acceptance and cost of living as well as other dimensions that are considered to be related to students’ interest in continuing studies so that the research results obtained are more comprehensive.
Studi Analisis Integrasi Pengendalian Internal COSO dan Nilai Spritual Dalam Manajemen Keuangan Pesantren Sukorejo Achmad Achmad; Wisri Wisri; Su’ud Wahedi
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 9 No. 1 (2025)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/istidlal.v9i1.934

Abstract

Kas merupakan aset organisasi yang memiliki risiko penyalahgunaan lebih besar dibanding aset lain. Dari tahun ke tahun, temuan tindak pidana korupsi oleh KPK belum menunjukkan trend penurunan, bahkan cenderung meningkat. PP Nomor 60 tahun 2008, tentang Sistem Pengendalian Intern Pemerintah, seakan belum memberikan jaminan terhadap keamanan aset dan kehandalan informasi akuntansi. Manajemen keuangan berbasis pengendalian internal tidak hanya dibutuhkan dalam tata kelola keuangan negara dan perusahaan, tetapi juga perlu diterapkan oleh pondok pesantren sebagai institusi yang memiliki pendapatan dari publik. Penelitian ini bertujuan untuk mendeskripsikan manajemen keuangan dan sistem akuntansi yang diterapkan oleh Pesantren Sukorejo, serta menganalisis integrasi nilai-nilai spritual dan pengendalian internal COSO dalam tata kelola keuangan pesantren. Pengumpulan data menggunakan tehnik observasi, wawancara, dan dokumentasi. Pengujian keabsahan data dilakukan dengan metode triangulasi. Sedangkan dalam analisis data menerapkan pendekatan Miles dan Huberman. Simpulannya, bahwa manajemen keuangan Pesantren Sukorejo terdiri dari perencanaan, pelaksanaan, evaluasi dan pemeriksaan keuangan; Sistem akuntansi Pesantren terdiri dari sistem penerimaan, sistem pengeluaran, dan sistem pelaporan. Laporan keuangan yang dihasilkan sudah sesuai dengan standar Pedoman Akuntansi Pesantren; Pesantren telah membangun sistem pengelolaan keuangan yang sesuai dengan konsep pengendalian internal COSO; dan nilai-nilai spritual terintegrasi melalui unsur budaya dan etik pada komponen lingkungan pengendalian. Nilai spritual tersebut yaitu: prinsip jujur, giat, dan ikhlas; prinsip niat khidmah dan barokah; prinsip amanah dan pertanggung-jawaban ukhrawi; serta tradisi istikharah dan istighosah.
PENGARUH KEPENTINGAN NONPENGENDALI DAN ENTITAS ANAK TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN YANG TERINDEKS DI JAKARTA ISLAMIC INDEX 70 (JII70) BURSA EFEK INDONESIA TAHUN 2023 Wahedi, Su'ud
Al-Idarah Vol 6 No 1 (2025): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2025.v6i1.1-13

Abstract

Kombinasi bisnis merupakan strategi yang acapkali dilakukan untuk meningkatkan kinerja dan nilai perusahaan. Aset suatu perusahaan akan menjadi lebih besar berkali-kali lipat pasca implementasi kombinasi bisnis. Tujuan dari penelitian ini adalah untuk menganalisis apakah kepentingan nonpengendali dan entitas anak dapat mempengaruhi kinerja perusahaan. Data dalam penelitian ini bersumber dari laporan keuangan (financial statement) atau laporan tahunan (annual report) pada perusahaan yang sahamnya terideks di Jakarta Islamic Index 70 (JII) Bursa Efek Indonesia pada tahun 2023. Setelah data berhasil dikoleksi dan ditabulasi, selanjutnya akan dianalisis dengan menggunakan regresi linier berganda. Berdasarkan hasil analisis secara statistik dapat diketahui bahwa nilai signifikansi masing-masing 0,31; 0,10 serta 0,70 yang notabene lebih besar > 0,05, sehingga H1; H2; H3 ditolak. Hal ini menunjukkan bahwa kepentingan nonpengendali tidak berpengaruh secara signifikan terhadap kinerja perusahaan, entitas anak tidak berpengaruh secara signifikan terhadap kinerja perusahaan. kepentingan nonpengendali dan entitas anak tidak berpengaruh secara simultan terhadap kinerja perusahaan