Riza Ramadhan
Institut Teknologi dan Bisnis Widya Gama Lumajang

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Extended Value Added Intellectual Coefficient Plus (E-Vaic Plus) for the Development of Shari'a Banking Intellectual Capital Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1066

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withE-VAIC Plus. The various and different findings and results from research on the measurement of Intellectual Capital provide an opportunity to test and analyze various factors that influence the measurement of Islamic banking Intellectual Capital. The variables used to test the model in this study are using VAICE-VAIC Plus uses four components, namely HCE, SCE, RCE, and CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province. The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2022.Research results foundhuman capitaldoes not affect the profitability of increasing human capital will not necessarily provide good profitability because in managing human capital must be adjusted to the competence of human resources owned, and the factor of competition from similar companies. Structural capital has no effect on profitability. This shows that to create Value Added (VA), a combination of Human Capital (HC) and Structural Capital (SC) is not needed. So that the higher the value of Structural Capital Efficiency has no effect on Return On assets. Capital Employed Efficiency affects profitability, this is because banking companies tend to use physical capital, so that the capital used can affect profitability
Development of Sharia Banking Intellectual Capital with A-IBVAIC Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.992

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withA-IBVAIC. The variables used to test the model in this study are using VAICA-IBVAIC using three components namely HCE, INVCE, CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province.The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2021.Research results found thatIslamic Banking Value Added Human capitaleffect on profitability. This mattershows thatIslamic Banking Value Added Human capitalhas a positive relationship to ROA, if the value ofIslamic Banking Value Added Human capitalincreases, it will give an increase in ROA. Research results found thatIslamic Banking Value Added Innovation Capitalno effect on profitability. This proves thatcapital management innovation will generate more wealth for the owners of capital. Research results found thatIslamic Banking Value Added Capital employedno effect on profitability. This proves thatincrease or decrease fromscoreIslamic Banking Value Added Capital employednot following the increaseor a decrease in the company's ROA.
Maqashid Shariah and its Influence on Accountability of the Mosque Ramadhan, Riza
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 2 (2024): September 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i2.1367

Abstract

The goal of this study is to investigate the impact of Maqashid Shariah, as represented by accountability, which is the act of being truthful and accountable. Accountability can be related to both of Maqashid Shariah's goals: the first, to protect religion, or Hifdz Ad-Din, and the second, to preserve life, or Hifdz An-Nafs. This study explores the impact of mosque congregants' confidence and engagement in relation to mosque accountability. The impact of the mosque accountability variable on the trust and engagement of congregants is analyzed and tested through a quantitative manner in this study. The population's features are described using a combination of path analysis and descriptive analysis, two types of quantitative analysis. Using Path analysis and the Structural Equation Modeling (SEM) approach, the hyphotesis is tested. Congregants of five significant mosques located in the East Java districts of Lumajang, Jember, Situbondo, Bondowoso, and Banyuwangi make up the research population. This study used five large mosques with 125 members each as its unit of analysis. The quota sampling method is employed in the sampling procedure. The analysis's findings indicate that while participation has a considerable impact on members' involvement, accountability has no discernible effect on members' confidence.