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Pengaruh Corporate Governance Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2018-2021 Rafiuddin, Muhammad; Wakhid Musthofa, Muhammad
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 2 (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 | DOI: 10.30631/iltizam.v7i2.1877

Corporate governance is a important key to improve the performance of Islamic commercial banks. This research aims to determine the influence of corporate governance as measured by the board of director, shariah supervisor board, board of commissioner on the profitability in Indonesia Shariah Commercial Bank from 2018-2021. Uses a panel data approach with multiple linier regression analysis where the sample is collected from 7 Indonesia Shariah Commercial Banks with 112 of total data in quarterly. The result of this study found that Shariah Supervisor Board has a negative significate effect and Commissioner Board has a positive significant effect on profitability. Meanwhile board of director has no significant effect on profitability shariah commercial banks. Furthermore, these findings shall be consideration for managers in making policies.

Sertifikasi Halal untuk UMKM: Menavigasi Persepsi dan Implementasi Melalui Kacamata Maslahah Mursalah Rafiuddin, Muhammad; Ramadhan, Daffa Aulia; Azizah, Siti Nur
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.05.2.03

Halal certification has become a must to be implemented by MSME business actors in Indonesia. Moreover, economic activities in Indonesia have been dominated by the MSMEs industry. This study will explain the perception and application of halal certification by MSME business actors in Indonesia in terms of the principle of Maslahah Mursalah. The research method used in this study is a literature review focusing on journal articles published between 2018 and 2022. A total of 15 journal articles were reviewed. Research utilizing the literature study method shows that most business actors already know the importance of halal certification for the sustainability of their business, whether it can increase consumer confidence or increase their sales turnover. However, the results of the application implementation still need to be improved compared to the number of MSMEs in Indonesia. There are still many MSMEs business actors who still need to be halal certified. For this reason, the principle of maslahah has not been appropriately implemented, seeing that the level of halal certification is still minimal.

Peran Perbankan Syariah dalam Mengembangkan UMKM di Masa Pandemi Covid-19 Rafiuddin, Muhammad; Hasan, Asyari
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 2 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i2.4703

The study aims to analyze the role of Islamic banking in efforts to develop MSMEs during the Covid-19 pandemic in terms of the financing provided. The method used is quantitative descriptive by presenting information about the development of Islamic banking financing from 2017-2020. Assets owned by Islamic banking continue to increase from year to year, three years in a row before the entry of the Covid-19 pandemic to Indonesia. Islamic banking assets continue to increase even in 2020 where the pandemic has started to enter Indonesia, it can be seen that Islamic banking assets continue to increase to close to Rp. 70 trillion from the previous year. Turnover of funds in various business sectors carried out by Islamic banks is increasing from year to year, but is also always accompanied by an increase in non-performing financing.

Macroeconomics, Domestic Credit and Institutional Quality on Foreign Direct Investment in ASEAN Rafiuddin, Muhammad; Endraswati, Hikmah; Wibowo , Muhammad Ghafur
Jurnal Ilmu Ekonomi JIE Vol. 8 No. 03 (2024): Jurnal Ilmu Ekonomi
Publisher : Program Studi Ekonomi Pembangunan Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jie.v8i03.34209

Foreign Direct Investment (FDI) is one of the external capital flows that has many benefits for the host country in closing the savings and investment gap. The purpose of this study is to examine and explain the factors that affect the inflow of foreign capital to ASEAN countries from 2013-2022 through a fixed effect model approach. This study found that economic growth, open trade, and total domestic credit have a significant positive effect while institutional quality has a significant negative effect on FDI inflows in ASEAN countries. The findings of this study provide implications that can be taken into consideration for government agencies to make policies that are on the conditions of each country to attract investors to invest in ASEAN countries, especially in maintaining the country's economic growth rate, ease of access to global trade and finance followed by improvements in terms of bureaucratic reform of institutional quality.

Building Resilient Financial Performance: a Case Study of Indonesian Islamic Banks in The Perspective of SDGs Asy-syihab, Moch. Nauval; Rafiuddin, Muhammad; Ashari, Nesha Rizky; S. Kau, Najwa Nainawa
Journal of Business Management and Islamic Banking Vol. 3 No. 2 (2024)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jbmib.v3i1.2370

Research Aims: This study examines the impact of financial indicators—Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO)—on the Return on Assets (ROA) of Indonesian Islamic banks, aiming to contribute to SDG 8 by enhancing understanding of financial performance factors. Methodology: A quantitative approach is applied using secondary data from Indonesia's Financial Services Authority (OJK) covering 2018–2022. Multiple linear regression analysis identifies significant factors influencing ROA. Research Findings: The study finds that NPF, FDR, CAR, and BOPO all significantly affect ROA. Specifically, while NPF has a positive but insignificant impact, FDR, CAR, and BOPO exhibit negative and significant effects on ROA, suggesting that Islamic banks should focus on credit quality, capital adequacy, and operational efficiency. Theoretical Contribution: This research provides novel insights by exploring the financial ratios' influence on ROA within Indonesian Islamic banks, contributing to the limited literature in this specific area and offering implications for the sector's sustainability in line with SDG 8. Research limitation and implication: The study is limited to secondary data from nine banks over five years. Future research could expand to more banks or explore other performance measures. The findings offer practical implications for improving the financial stability and growth strategies of Islamic banks.

Sustainability Performance and Companies Financing: Does Audit Quality Matter? Rafiuddin, Muhammad; Putri, Fitri Anisa Nusa; Chen, Yuan; Haryono, Slamet
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.514

Public listed companies are increasingly recognizing the importance of corporate social responsibility in their sustainability initiatives. Supporting the stakeholder theory, a commitment for social responsibility activities that reflected by CSR performance as a strategy of firms has created a positive image from stakeholder perceptions. This study examines how corporate social responsibility performance affects companies financing and the role of audit quality. To test the study’s hypotheses, the authors applied linier regressions model on panel data by observing samples of Indonesian Islamic listed companies from 2018 to 2022. The results show that a better CSR performance is associated with lower cost of debt and cost of equity. Moreover, this study also reflect upon the importance of audit quality that proxied by the BIG 4 auditors is found significantly moderates in both cost of debt and cost of equity. Thus, a better corporate social performance with the existence of BIG 4 auditor implies the ability of firms accessing to lower-cost capital by minimized the long term risks. The existence of BIG 4 auditors demonstrated the credibility effective monitoring as a good signals for capital provider or lenders. Our study represents a novelty to enrich the relevant literature on the corporate social responsibility by expanding it towards the role of audit quality on both cost of capital proxies.

Optimizing the halal food sector to support Indonesia as a leading global halal producer Putri, Fitri Anisa Nusa; Rafiuddin, Muhammad
Journal of Halal Product and Research (JHPR) Vol. 8 No. 1 (2025): Advancing the Halal Industry: Innovation, Sustainability, and Global Impact
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jhpr.vol.8-issue.1.101-111

Indonesia, as a country with the largest Muslim majority population in the world, can have great potential in increasing halal-based industries, especially in the food and beverage cluster. The growing trend of halal consumption confirms the Muslim community's growing awareness of Islamic principles and consideration of maqashid shariah. This study uses a method with a descriptive qualitative approach through library research in analyzing the optimization of halal food and beverage clusters to support Indonesia as a world halal producer. The results of this study found that the optimization of the halal food and beverage sector can be carried out by accelerating halal certification in the food and beverage industry, strengthening the halal value chain of food and beverage clusters, and strengthening the export-oriented halal food and beverage industry ecosystem. This research has limitations on the themes discussed and the literature used. The next research is expected to expand the discussion of the halal industry in Indonesia as a whole. Keywords: Optimization, Halal Industry, Food, Beverages

Pengaruh Corporate Governance Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2018-2021 Rafiuddin, Muhammad; Wakhid Musthofa, Muhammad
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 2 (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 | DOI: 10.30631/iltizam.v7i2.1877

Corporate governance is a important key to improve the performance of Islamic commercial banks. This research aims to determine the influence of corporate governance as measured by the board of director, shariah supervisor board, board of commissioner on the profitability in Indonesia Shariah Commercial Bank from 2018-2021. Uses a panel data approach with multiple linier regression analysis where the sample is collected from 7 Indonesia Shariah Commercial Banks with 112 of total data in quarterly. The result of this study found that Shariah Supervisor Board has a negative significate effect and Commissioner Board has a positive significant effect on profitability. Meanwhile board of director has no significant effect on profitability shariah commercial banks. Furthermore, these findings shall be consideration for managers in making policies.

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