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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Tabarru': Islamic Banking and Finance Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Al-Mashrof: Islamic Banking and Finance Al-Mu'awanah Salam (Islamic Economics Journal) Az Zarqa': Jurnal Hukum Bisnis Islam Paradoks : Jurnal Ilmu Ekonomi JCAIP: Journal of Contemporary Applied Islamic Philanthropy
Ulul Azmi Mustofa, Ulul Azmi
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PENERAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BCA DAN BMI PERSPEKTIF EKONOMI ISLAM Ulul Azmi Mustofa
Jurnal Akuntansi dan Pajak Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.673 KB) | DOI: 10.29040/jap.v15i01.217

Abstract

The purpose of the thesis is to acknowledge the application of CSR in BCA Bank and BMI Bank period 2012, and what resources of fund are using in CSR programs, and to see Islamic economic about application CSR Bank BCA and Bank Muamamalat. This research is a qualitative research and research type is comparative research. The analyze that used are reduction method, data presentation and conclusion. This thesis concludes that the implementation of CSR in Bank BCA and Bank Muamalat there i he better from years to years. The application of CSR from philantropic to strategic. And than, resources of fund are using in CSR programs there is some resources, Bank BCA there is two resources. In other hand, Bank Muamalat there is some resources funds for implemetation of CSR. And than, In Perspective Islamic Economic, Islam Position in CSR Continuum, Implementation of CSR in Bank BCA is Strategic, and than implementation of CSR in Bank BMI is Taqwa-Centric.Key words: implementation, Corporate Social Responsibility, Islamic Economics a change for t
Pengaruh Bid-Ask Spread, Market Value dan Dividend Payout Ratio Terhadap Holding Period pada Perusahaan Jakarta Islamic Index Periode 2017-2019 Muhammad Kurniawan; Ersi Sisdianto; Ulul Azmi Mustofa
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4059

Abstract

The capital market is an alternative investment for investors. The advantages that can be had in stock investment are the increase in stock prices (capital gains) and dividends. Investors can maximize profits by analyzing the right time to hold or release their assets. Determining the ownership period or holding period is an important consideration for investors in determining investment strategy decisions to achieve certain goals. Investors has their own investment analysis in determining the period of share ownership or holding period. This study aims to determine the effect of the bid-ask spread, market value, and dividend payout ratio variables on the holding period. This research uses quantitative research with descriptive approach. The population of this study are companies listed in the Jakarta Islamic Index (JII) for the 2017-2019 period. The sampling technique used in this research is purposive sampling technique. The sample companies in this study are 15 companies. The data processed is secondary data obtained by researchers through daily and annual reports from the official website of the Indonesia Stock Exchange and the official websites of related companies. The data analysis method used is multiple linear regression analysis with the help of SPSS 23 program. The results of this study indicate that simultaneously the bid-ask spread, market value, and dividend payout ratio variables have a significant effect on the holding period. Partially, the market value and dividend payout ratio variables have a positive and significant effect on the holding period, while the bid-ask spread variable has no significant effect on the holding period.
Analisis Risiko Investasi Deposito Mudharabah (Studi pada Bank Syariah Mandiri Tahun 2013-2015) Ulul Azmi Mustofa; Iin Emy Prastiwi
Jurnal Ilmiah Ekonomi Islam Vol 2, No 02 (2016): Jurnal Ilmiah Ekonomi Islam, Vol. 02, No. 02, Juli 2016
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1082.352 KB) | DOI: 10.29040/jiei.v2i02.45

Abstract

Value at Risk  is defined as an estimate of the maximum  loss of an investment over a given period and a given confidence level. The  purposes of this research is to understand the size of financial risk and net return of mudharabah deposit on Islamic  bank using Value at Risk (VaR) approach. Objects of this research is quarterly financial report of Bank Syariah Mandiri, for three years, 2013-2015. VaR analysis shows that  investment mudaraba deposits at Bank Syariah Mandiri as measured by VaR approach to investment risk (VaRmean) in 2013 amounted to 0.30%, and a net return of 0.54%, in 2014 the mean VaR 0.18%, and the net return 0.62%, in 2015 the mean VaR of 0.25%, and a net return of 0.55%. Keywords : Value at Risk ( VaR ), risk, net return, mudharabah deposit
Pekerja yang Handal Menurut Al-Qur'an Ulul Azmi Mustofa
Jurnal Ilmiah Ekonomi Islam Vol 1, No 03 (2015): Jurnal Ilmiah Ekonomi Islam, Vol. 01, No. 03, November 2015
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.769 KB) | DOI: 10.29040/jiei.v1i03.35

Abstract

Penelitian ini bertujuan untuk mengetahui kriteria-kriteria dalam menentukan pemilihan tenaga kerja menurut pandangan Q.S. al-Qashas (28): 25-26. Penelitian ini menggunakan penelitian studi pustakan dan bersifat deskriptif. Adapun kesimpulan dari penelitian ini adalah  kriteria pekerja yang handal yaitu  pekerja yang memiliki sifat yang kuat, baik kuat dalam intelektual maupun kuat dalam fisik dan amanah (dapat dipercaya) adalah pekerja yang dapat dihandalkan.   Key word: Pekerja Handal, Kriteria, al-Qur’an 
Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening Ulul Azmi Mustofa; Rezha Nia Ade Putri Edy; Muhammad Kurniawan; Muhammad Fikri Nugraha Kholid
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.481 KB) | DOI: 10.29040/jiei.v6i3.1372

Abstract

Sustainability reporting is a financial reporting concept in banks that provides information covering economic, social and environmental aspects by taking into account the sustainability of the bank's business, so that the bank becomes an environmentally friendly bank and gains social legitimacy from stakeholders. This study aims to determine whether there is an effect of green accounting on CSRDi and financial performance, the effect of financial performance on CSRDi, green accounting on CSRDi with financial performance as an intervening variable, and how the concept of green accounting on CSRDi and financial performance at Islamic Commercial Banks in Islamic perspective. . This study uses a descriptive quantitative approach using multiple linear regression analysis and path analysis. Population and sample in this study are all Islamic Commercial Banks for the period 2015-2018 that meet the criteria. The dependent variable (X) is green accounting with the dummy method, the independent variable (Y) is CSR disclosure with the G.R.I 3.0 version of the CSR disclosure indicator, and the intervening variable (Z) is financial performance calculated using the ROA ratio. The results of this study are green accounting has a positive and significant effect on CSRDi and financial performance, financial performance has a positive and significant effect on CSR In, financial performance is not an intervening variable on green accounting for CSRDi, green accounting for CSRDi on BUS is in accordance with the Islamic perspective both in implementationandassessment. Keywords: Green Accounting, Corporate Social Responsibility Disclosure (CSRDi), Financial Performance, Return On Assets (ROA)
Perbandingan Kinerja Obligasi Ritel Indonesia dengan Sukuk Ritel Indonesia Periode Tahun 2011-2015 Agus Marimin; Ulul Azmi Mustofa; Anik Anik
Jurnal Ilmiah Ekonomi Islam Vol 2, No 01 (2016): Jurnal Ilmiah Ekonomi Islam, Vol. 02, No. 01, Maret 2016
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.839 KB) | DOI: 10.29040/jiei.v2i01.42

Abstract

This research is descriptive quantitative research which is conducted in 2015-2016. It aims to test the hypothesis relating to the performance comparison of retail bonds with retail Indonesian sukuk over the period 2011-2015. This study builds on the performance of that proxy in the form of coupon yield value in the Indonesian retail bond investments and returns on investments of retail Indonesian sukuk.Samples are taken in this study.  The collecting method uses the data are obtained from the annual report IDX Indonesia Bond Market Directory. The samples used are as many as 81 data. Data are analyzed by using descriptive test, normality test and different test through SPSS software version 15. The result shows that there is no significant difference between the performance of retail bonds with the performance of retail sukuk. Keywords: Indonesian Retail Bonds and Sukuk Retail Indonesia
Pengaruh Kualitas Jasa Terhadap Kepuasan Nasabah Pada Bank Umum Syariah di Surakarta Ulul Azmi Mustofa; Yudi Siyamto
Jurnal Ilmiah Ekonomi Islam Vol 1, No 02 (2015): Jurnal Ilmiah Ekonomi Islam, Vol. 01, No. 02, Juli 2015
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (766.425 KB) | DOI: 10.29040/jiei.v1i02.32

Abstract

The purpose of this study was to determine whether there is influence of service quality on customer satisfaction Islamic banks, so as to identify which dimension of service quality that is dominant in influencing customer satisfaction.Variables used consists of dimensional compliance, assurance, reliability, tangible, empathy and responsiveness known  CARTER name. This research was conducted in the region with a population Surakarta Islamic commercial bank customers are categorized as foreign banks with a sample of 90 respondents, as well as the sampling process is done by accidental sampling.The results showed that partially dimensional compliance, reliability, tangibility, empathy, responsiveness individual has an influence on customer satisfaction Islamic commercial bank. As for the variables assurance there are no significant effects. In this case the use CARTER dimension is good enough since it simultaneously has the effect on customer satisfaction.Keywords: Service Quality, Customer Satisfaction, CARTER
Analisis Pengaruh Pelayanan Terhadap Anggota Kepuasan KJKS BMT Tumang, Kabupaten Boyolali Harun Santosa; Ulul Azmi Mutofa
Jurnal Ilmiah Ekonomi Islam Vol 3, No 03 (2017): JIEI, Vol. 03, No. 03, 2017
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.344 KB) | DOI: 10.29040/jiei.v3i03.112

Abstract

Jasa Keuangan syariah yang lebih dikenal dengan Baitul Maal Wat-Tamwil (BMT) merupakan lembaga keuangan dalam bentuk koperasi. Penelitian ini bertujuan untuk untuk mengetahui pengaruh reliability, compliance, empathy, reponsivenes terhadap kepuasan anggota KJKS BMT Tumang Kabupaten Boyolali. Teknik penentuan sampel dalam penelitian ini melalui penyebaran kuesioner sebanyak 125 sampel dari anggota KJKS BMT Tumang. Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Dari penelitian ini didapat bahwa reliability, compliance, secara parsial tidak berpengaruh signifikan terhadap variabel kepuasan anggota KJKS BMT Tumang Kabupaten Boyolali, sementara empathy dan reponsivenes secara parsial berpengaruh signifikan terhadap variabel kepuasan anggota KJKS BMT Tumang Kabupaten Boyolali. Saran sitasi: Santosa, H., & Mutofa, U. (2017). Analisis Pengaruh Pelayanan Terhadap Anggota Kepuasan KJKS BMT Tumang, Kabupaten Boyolali. Jurnal Ilmiah Ekonomi Islam, 3(03), 167-172. doi:http://dx.doi.org/10.29040/jiei.v3i03.112
Syariah Card Perspektif Al-Makasid Syariah Ulul Azmi Mustofa
Jurnal Ilmiah Ekonomi Islam Vol 1, No 01 (2015): Jurnal Ilmiah Ekonomi Islam, Vol. 01, No. 01, Maret 2015
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.636 KB) | DOI: 10.29040/jiei.v1i01.4

Abstract

Islamic Banking in this era is booming. Also its product, such as product Syariah Card (Islamic Credit Card). This paper examines a system and concept Syariah Card with al-Maqhasid Syariah Perspective. We found a Syariah card concept is acceptable with Fiqh concept, but there are many qualifyings. One of The qualifying is must consumer priority, meaning is consumer not be improvident.Key Word : Syariah Card, al-Maqhasid Syariah 
PENERAPAN AKUNTANSI LINGKUNGAN BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING BADAN USAHA MILIK DESA ADIJAYA LAMPUNG TENGAH Agus Kurniawan; Ulul Azmi Mustofa
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 5, No 1 (2022): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v5i1.826

Abstract

Akuntansi lingkungan (green accounting) adalah suatu tahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan atas seluruh biaya-biaya yang dikeluarkan oleh perusahaan untuk memperbaiki kualitas lingkungan dengan  cara mencegah, mengurangi bahkan menghindari dampak negatif terhadap lingkungan. Analisis akuntansi lingkungan (green accounting) yang peneliti lakukan pada BUMDES Adijaya adalah untuk mengetahui bagaimana penerapan akuntansi lingkungan dalam pengelolaan limbah yang diterapkan oleh BUMDES. Penelitian ini menggunakan pendekatan deskriptif. Teknik pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Teknik analisis data yang digunakan adalah teknik deskriptif kualitatif. Hasil penelitian menunjukkan bahwa BUMDES Adijaya sudah menerapkan akuntansi lingkungan yang terdiri dari lima tahapan alokasi biaya pengelolaan limbah yaitu tahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan.  Tetapi tahapan penyajian dan pengungkapan belum sesuai dengan standar akuntansi yang berterima umum  sehingga perlu adanya saran untuk pertimbangan masa yang akan datang. Environmental accounting (green accounting) is a stage of identification, recognition, measurement, presentation and disclosure of all costs incurred by companies to improve environmental quality by preventing, reducing and even avoiding negative impacts on the environment. The analysis of environmental accounting (green accounting) that the researchers carried out at BUMDES Adijaya was to find out how the application of environmental accounting in waste management was applied by BUMDES. This study uses a descriptive approach. Data collection techniques were carried out by means of documentation and interviews. The data analysis technique used is a qualitative descriptive technique. The results show that BUMDES Adijaya has implemented environmental accounting which consists of five stages of waste management cost allocation, namely the stages of identification, recognition, measurement, presentation and disclosure. However, the stages of presentation and disclosure are not in accordance with generally accepted accounting standards, so there is a need for suggestions for future considerations.
Co-Authors Agus Kurniawan Agus Kurniawan Agus Kurniawan Agus Kurniawan Agus Marimin Anik Anik Ardiansyah, Rian Asrul, Mutiarani Cintami, Nia Endarto, Eko Prasapto Nopi Erdina, Mullatifah Yossi Ersi Sisdianto Evi Ekawati Ferdiansyah, Rendi Ghina Ulfah Sachfurrohman Hariyanda, Muhammad Harun Santosa Iin Emy Prastiwi Ilmalana, Selma Juitaning Mustika Komalasari Leo Saputra Muhammad Fikri Nugraha Kholid Muhammad Hariyanda Muhammad Kurniawan Mullatifah Yossi Erdina Nia Cintami Novita, Resilia Nur Rachmad Sukowicaksono Putriani, Dewi Rafli Saputra Rezha Nia Ade Putri Edy Saputra, Rafli Sari, Dwi Retno Puspita Sari, Tria Nita Suharto Suherman, Suherman Supaijo Tria Nita Sari Yudi Siyamto Yuyun Yunarti