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Journal : Devotion: Journal of Research and Community Service

Determinants of Islamic Social Reporting (ISR) Disclosure On Financial Performance In Sharia Banking Fitri Millenia, Hilwa; Hasan, Asyari
Devotion : Journal of Research and Community Service Vol. 4 No. 4 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.275

Abstract

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosures on financial performance. The dependent variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is Islamic Social Reporting (ISR). The population in this study is the Islamic banking industry registered with the Financial Services Authority (OJK) for the 2011-2020 period. The sample in this study were 8 Islamic banks selected using purposive sampling method. This study uses panel data linear regression analysis as a data analysis tool. The statistical tool used was Eviews 9. The results showed that disclosure of Islamic social reporting had a significant positive effect on return on assets (ROA) with a prob value of 0.0102 or less than 0.05. So that ISR can be used to predict ROA with a positive coefficient direction, meaning that if ISR increases, ROA will increase, which means that financial performance will increase
Effect of Brand Digitalization of E-Mas Transactions: E-Mas Features On The Mobile BSI Maqashid Syariah Framework Arfarizan, Arfarizan; Hasan, Asyari
Devotion : Journal of Research and Community Service Vol. 4 No. 4 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.279

Abstract

This study aims to examine how gold transactions implementation through the e-mas feature on BSI mobile at Bank Syariah Indonesia and find out whether gold transactions through the e-mas feature are in accordance with the concept of sharia maqashid. This research uses qualitative analysis methods that explain gold transactions implementation through the e-mas feature on BSI mobile at Bank Syariah Indonesia and the suitability of gold transactions contained in the e-Mas feature with the concept of sharia maqashid (Dharuriyyah, Hajiyat and Tahsiniyat). The division of dharuriyyah is categorized into 5 basics, such as 1) Protecting religion, 2) Protecting souls, 3) Protecting offspring, 4) Protecting reason and 5) Protecting property. Data collection techniques are literature studies, documentation studies, discussions and intuitive subjective. The results show digital innovation "e-mas BSI Mobile" is in under the concept of sharia maqashid and can help the public to conduct gold transactions at Bank Syariah Indonesia (BSI) and support halal needs based on sharia maqashid.
Analysis The Economy Empowerment based on Ecoprotection in Pondok Modern Darussalam Gontor Putri 6 Poso Kaltsum, Ummu; Hasan, Asyari; Binarni, Indah
Devotion : Journal of Research and Community Service Vol. 4 No. 4 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i4.457

Abstract

This study analyzes ecoprotection based economic empowerment in Modern Boarding School Darussalam Gontor for Girl 6 Poso. The aim of this study are to know the economy implementation based on ecoprotection and the involution of boarding scholl in its empowerment. The method was used is field research which is descriptive qualitative by using phenomenological and sociological approach. The results of the study sow that the economy empowerment based on ecoprotection of Gontor Putri 6 was realized by creating business es, the protection system refers on internal environment protection of boarding school from the external environment influence, the involution of Gontor Putri 6 Poso in Economy empowerment based on ecoprotection by the caretaker involutation, the students nurture involutation, admistration staff, and ecsejutive staff refer to the boarding scholl policy. The economy protection system applied bring business es increase in quality and quantity, but this system also had weaknesses and poses a threat, that case was overcome by every business would improve the potential of opportunity.