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All Journal ILTIZAM Journal of Sharia Economic Research Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Laily Ifazah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021 Elyanti Rosmanidar; Azra Elindra; Laily Ifazah
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.
Pegaruh Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja : Studi Pada BPKAD Kabupaten Merangin Tia Risandini; Youdhi Prayogo; Laily Ifazah
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2901

Abstract

This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.
Pengaruh Total Utang Dan Total Modal Terhadap Laba Bersih Dengan Pendapatan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Jakarta Islamic Index Tahun 2017-2021 Elvi Yanita; Mellya Embun Baining; Laily Ifazah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 2 No. 2 (2023): Oktober : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v2i2.1806

Abstract

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)
Pengaruh Jumlah Penduduk Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Jambi Novelia Aliyah Pitri; Youdhi Prayogo; Laily Ifazah
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.468

Abstract

To ensure that people in other developing countries can also enjoy the peace and prosperity brought about by Indonesia's economic development, Indonesia is actively seeking to spread its national economic growth model to these countries. The role of the Indonesian government in implementing development, especially in the economic sector, is very important for the country's success. In macroeconomics, a country's real income level is used as a proxy for its economic growth. Economic growth is the level at which a country's economy is able to increase the standard of living and the total income and standard of living of its citizens. When economists talk about the economy, they usually mean the rise in a country or region's standard of living each year. As a country's population increases, its consumption also increases, which in turn increases daily consumption levels, and demand on sources of income. Inequality and distribution of income is a result of economic growth that cannot be avoided if it does not include the utilization of existing sources of income.
Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022 Sriyani Sriyani; Youdhi Prayogo; Laily Ifazah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.94

Abstract

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
Pengaruh Tingkat Pendapatan Petani Kelapa Sawit Terhadap Kesejahteraan Menurut Perspektif Islam (Studi di Desa Merlung Kecamatan Merlung Kabupaten Tanjung Jabung Barat) Ahmad Wahyudi; Sissah Sissah; Laily Ifazah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i3.319

Abstract

This study aims to determine the effect of income on welfare and to compare the level of welfare between independent smallholders and oil palm plasma farmers according to the welfare theory put forward by Imam Ghozali (Study in Merlung Village, Merlung District, West Tanjung Jabung Regency). The research method used in this research is quantitative-descriptive, namely research that emphasizes objective phenomena and is studied through observation, questionnaires, documentation, and documents related to this subject matter. The data analysis method in this study used the SPSS version 26 statistical test tool. The results of this study indicate that the income variable partially affects the welfare variable because the t count value is greater than t table (2851 > 1.668) and a significance value of 0.000 <0.05, it can be concluded that Ha is accepted and Ho is rejected, meaning that the income variable has a significant effect on the variable welfare. This result means that if the income variable increases, then the welfare variable for oil palm farmers will also increase. Based on the average score of the income variable in the statements of independent smallholders and plasma smallholders it is known that it is 3.47: 3.63 which means that overall oil palm smallholders have income that is in the good/high category. Meanwhile, the average score of the welfare variable based on the indicators of Imam Ghozali's theory is known to be 3.37: 3.66, which means that the welfare level of plasma farmers is better than that of independent smallholders.
Co-Authors Ahmad Wahyudi Azra Elindra Elvi Yanita Elyanti Rosmanidar Mellya Embun Baining Novelia Aliyah Pitri Sissah Sissah Sriyani Sriyani Tia Risandini Youdhi Prayogo