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Apakah Penerapan Green Accounting, Environmental Performance Dan Corporate Social Responsibility Berpengaruh pada Profitabilitas? Studi di Perusahaan di Jakarta Islamic Index70 'Ainulyaqin, Muhammad Hamdan; Rakhmat, AS; Achmad, LI; Mamun, Sukron; Hidayati, AT
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
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.v8i1.2434

This study aims to determine the effect of implementing green accounting, environmental performance and corporate social responsibility on company profitability. This research is a quantitative study with an associative approach. The type of data used is secondary data with documentation techniques in taking data in the form of annual reports and sustainability reports in each company. In addition, this research applies literature study in collecting data and theories relevant to the topic of this research problem and then reviewing various literature, such as journals, articles, and previous research. The data analysis method used in this research is descriptive statistics and structural equation modeling (SEM) analysis with the partial least square (PLS) method, all of which are processed in the SmartPLS 4 application. Meanwhile, the object of research is companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2021. The results of this study indicate that there is an influence between green accounting and environmental performance on company profitability. Meanwhile, there is no influence between Corporate Social Responsibility on company profitability

Penerapan UU No. 8 Tahun 2016 Tentang Disabilitas Pada Pelayanan Perbankan Syariah Ainulyaqin, MH; Rakhmat, AS; Achmad, LI; A, Yudianto; Badriyah, S
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13314

The purpose of this study was to identify the barriers to the implementation of Law No. 8 of 2016 on Disabilities and the appropriateness of its application for the blind customer service at PT. BSI KCP East Bekasi. This study employed a qualitative methodology in a field setting with a focus on social construction phenomenology. The methods used to collect the data were observation, interviews, and documentation. The Bank Operation Service Manager and many Service Staff of PT. BSI KCP East Bekasi were the study's subjects. The findings of this study showed that providing bank services to blind clients in PT BSI KCP East Bekasi complied with the requirements of Article 9 Point (e) of Law no. 8 of 2016 on Disabilities. This form of service is based on making blind bank customers also as priority customers. To provide assistance and special services when opening accounts and cash withdrawals, as well as allowing blind customers to use accessibility owned by banks in the form of mobile banking and ATM machines with conditions for assistance from the family. Regarding the application of accessibility, Article 18 points (a) and (b) of Law no. 8 of 2016 on Disability, banks have several factors of accessibility barriers specifically for the visually impaired, both internally and externally, however, related to these obstacles, banks continue to provide solutions to provide satisfaction to blind customers.

Keputusan Nasabah Menggunakan Produk Pembiayaan Mitra Emas iB Maslahah: Antara Physical Evidence, Promise, dan Customer Centric Ainulyaqin, MH; Rakhmat, AS; Achmad, Listian I.; Fahamsyah, MH
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12361

This research will focus more on the Three Indicators in the Sharia Marketing Mix Strategy (Physical Evidence, Promise, and Customer Centric). It aims to determine and analyze the influence of the physical evidence, promise, and customer centric on customer decisions to use the gold partner financing product ib maslahah at Bank BJB Syariah KCP Lippo Cikarang. The sample used is all customers of Bank BJB Syariah Kcp Lippo Cikarang who are actively using the ib maslahah gold partner financing product, the sampling is by spreading a questionnaire link to all active customers who use the ib maslahah gold partner financing. The analytical tool used is multiple linear regression analysis using the SPSS version 21. The results of the partial study show that the physical evidence variable has no negative and significant effect on customer decisions to use the financing product of Mitra Emas iB Maslahah. While the promise and customer centric variables have a positive and significant impact on customer decisions to use the financing product of the ib maslahah partner gold. Meanwhile, simultaneously, the physical evidence, promise, and customer centric variables have a positive and significant impact on customer decisions to use the ib maslahah gold partner financing product.

Penerapan UU No. 8 Tahun 2016 Tentang Disabilitas Pada Pelayanan Perbankan Syariah Ainulyaqin, MH; Rakhmat, AS; Achmad, LI; A, Yudianto; Badriyah, S
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13314

The purpose of this study was to identify the barriers to the implementation of Law No. 8 of 2016 on Disabilities and the appropriateness of its application for the blind customer service at PT. BSI KCP East Bekasi. This study employed a qualitative methodology in a field setting with a focus on social construction phenomenology. The methods used to collect the data were observation, interviews, and documentation. The Bank Operation Service Manager and many Service Staff of PT. BSI KCP East Bekasi were the study's subjects. The findings of this study showed that providing bank services to blind clients in PT BSI KCP East Bekasi complied with the requirements of Article 9 Point (e) of Law no. 8 of 2016 on Disabilities. This form of service is based on making blind bank customers also as priority customers. To provide assistance and special services when opening accounts and cash withdrawals, as well as allowing blind customers to use accessibility owned by banks in the form of mobile banking and ATM machines with conditions for assistance from the family. Regarding the application of accessibility, Article 18 points (a) and (b) of Law no. 8 of 2016 on Disability, banks have several factors of accessibility barriers specifically for the visually impaired, both internally and externally, however, related to these obstacles, banks continue to provide solutions to provide satisfaction to blind customers.

Analisis Dana Pihak Ketiga (DPK), Risiko Dan Fee Based Income (FBI) Terhadap Pembiayaan Bagi Hasil Pada Bank Umum Syariah Hamdan Ainulyaqin, Muhammad; Rakhmat, AS; Edy, Sarwo; Maharani, Siti
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i1.1875

This study aims to determine the effect of Third Party Funds (TPF), risk and Fee Based Income (FBI) on Profit Sharing Financing at Islamic Commercial Banks for the period 2013-2020. In this study using quantitative methods, the data collection technique used is Non Probity Sampling. The subjects in this study were Islamic Commercial Banks with a total sample of 96 financial statements. The data analysis technique used is the Classical Assumption Test and Multiple Regression Test using the help of the IBM SPPS Statistic 21 application. The results of this study indicate that partially the TPF variable has no effect on profit sharing financing, then for the risk variable measured using the NPF (Non Performing Financing) ratio. has a negative and significant effect on profit-sharing financing, and lastly, the Fee-based Income (FBI) variable has a negative and significant effect on profit-sharing financing.

Apakah Penerapan Green Accounting, Environmental Performance Dan Corporate Social Responsibility Berpengaruh pada Profitabilitas? Studi di Perusahaan di Jakarta Islamic Index70 'Ainulyaqin, Muhammad Hamdan; Rakhmat, AS; Achmad, LI; Mamun, Sukron; Hidayati, AT; AS; LI; Sukron; AT
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
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.v8i1.2434

This study aims to determine the effect of implementing green accounting, environmental performance and corporate social responsibility on company profitability. This research is a quantitative study with an associative approach. The type of data used is secondary data with documentation techniques in taking data in the form of annual reports and sustainability reports in each company. In addition, this research applies literature study in collecting data and theories relevant to the topic of this research problem and then reviewing various literature, such as journals, articles, and previous research.Â The data analysis method used in this research is descriptive statistics and structural equation modeling (SEM) analysis with the partial least square (PLS) method, all of which are processed in the SmartPLS 4 application. Meanwhile, the object of research is companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2021. The results of this study indicate that there is an influence between green accounting and environmental performance on company profitability. Meanwhile, there is no influence between Corporate Social Responsibility on company profitability

Keputusan Nasabah Menggunakan Produk Pembiayaan Mitra Emas iB Maslahah: Antara Physical Evidence, Promise, dan Customer Centric Ainulyaqin, MH; Rakhmat, AS; Achmad, Listian I.; Fahamsyah, MH
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12361

This research will focus more on the Three Indicators in the Sharia Marketing Mix Strategy (Physical Evidence, Promise, and Customer Centric). It aims to determine and analyze the influence of the physical evidence, promise, and customer centric on customer decisions to use the gold partner financing product ib maslahah at Bank BJB Syariah KCP Lippo Cikarang. The sample used is all customers of Bank BJB Syariah Kcp Lippo Cikarang who are actively using the ib maslahah gold partner financing product, the sampling is by spreading a questionnaire link to all active customers who use the ib maslahah gold partner financing. The analytical tool used is multiple linear regression analysis using the SPSS version 21. The results of the partial study show that the physical evidence variable has no negative and significant effect on customer decisions to use the financing product of Mitra Emas iB Maslahah. While the promise and customer centric variables have a positive and significant impact on customer decisions to use the financing product of the ib maslahah partner gold. Meanwhile, simultaneously, the physical evidence, promise, and customer centric variables have a positive and significant impact on customer decisions to use the ib maslahah gold partner financing product.

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