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All Journal BJRA (Bongaya Journal of Research in Accounting) Nusantara: Journal Of Law Studies
Yusmita
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analisis Pengaruh Islamic Corporate Governance (ICG) dan Intellectual Capital (IC) Terhadap Maqashid Syariah Index (MSI) pada Bank Umum Syariah di Indonesia Periode 2018-2022 Yusmita; Suwito; Sinen, Kasim
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 1 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i1.500

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh Islamic Corporate Governance(ICG) dan Intellectual Capital (IC) terhadap Maqashid Syariah Index (MSI). Pengukuran ICG dalam penelitian terdiri dari; jumlah rapat dewan komisaris,jumlah rapat dewan direksi, jumlah rapat dewan pengawas syariah, ukuran komite audit, ukuran audit eksternal. Dan untuk pengukuran IC menggunakan iB-VAIC yang diukur dengan ketiga indikatornya yaitu iB-VACA, iB-VAHU, dan iB-STVA. Penelitian ini menggunakan metode pengumpulan data dengan tinjauan pustaka dan dokumentasi. populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar pada OJK periode tahun 2018-2022, dengan total 10 perusahaan yang menjadi sampel dalam penelitian ini, yang dimana menggunakan teknik purposive sampling dalam pengumpulan sampel. Alat analisis yang digunakan adalah Eviews 12 sebagai alat uji statistik. Hasil penelitian menunjukkan jumlah rapat dewan komisaris dan ukuran komite audit berpengaruh terhadap maqashid syariah index, sedangkan jumlah rapat dewan direksi, jumlah rapat dewan pengawas syariah, audit eksternal, iB-VAIC, iB-VACA, iB-VAHU, dan iB-STVA tidak berpengaruh terhadap maqashid syariah index.
PROHIBITION OF POLYGAMY WOMEN CIVIL SERVANTS IN A GENDER PERSPECTIVE : Criticism Against PP No. 10 of 1983 Jo PP No. 45 of 1990 Yusmita
NUSANTARA: Journal Of Law Studies Vol. 2 No. 1 (2023): Nusantara: Journal of Law Studies
Publisher : Islamic Research Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17390174

Abstract

This paper discusses the juridical analysis regarding the prohibition of polygamous female civil servants (PNS). In Indonesia, regulations regarding this prohibition are contained in PP No. 10 of 1983 Jo PP No. 45 of 1990 article 4 paragraph. This research has a normative juridical focus. This type of research is expository analytical, describing and evaluating research topics. The study results indicate that the rules prohibiting female civil servants from becoming second, third, or fourth wives are legally recognized and must be applied and have legal force. However, from a review of Islamic law and higher positive law, namely marriage laws, This should be permissible because work has nothing to do with marriage, as it is permissible for a man to have polygamy with more than two wives under strict conditions. This makes it discriminatory for female civil servants because male civil servants may practice polygamy, while female civil servants may not be polygamous as second, third, and fourth wives. From a gender perspective, it can be concluded that the regulation regarding the prohibition of polygamy in female civil servants contains discrimination against women which does not reflect gender equality and justice, so this regulation needs to be reviewed. If male Civil Servants are allowed to have polygamy, then female Civil Servants should also be allowed to become second, third, or fourth wives. If female civil servants are not allowed to have second, third, and fourth wives, then male civil servants should also not be allowed to have polygamy.
Iddah in a Philosophical, Normative. Juridical, Psychological, Sociological, and Economic Perpective Yusmita
NUSANTARA: Journal Of Law Studies Vol. 1 No. 1 (2022): Nusantara: Journal of Law Studies
Publisher : Islamic Research Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17393323

Abstract

Iddah has relevance to human life, including psychological, sociological, economic, and philosophical. The method used in this research is a descriptive-analytical method, with the primary approach being normative juridical. The Review of some of these elements includes: a review of the philosophy of iddah is to see the cleanliness of a wife's womb so that there is no mixing of seeds between two people. This aims to clarify the lineage of a child. Normative and juridical reviews of iddah have been regulated in the Qur'an, Hadith, and the Compilation of Islamic Law. The psychological Review of the iddah period gives the husband time to consider his household, whether it will be disbanded forever or rebuilt by preparing a stronger mentality to build a better household. Sociological Review, women are limited in socializing with people outside the home, especially with men who are not mahram. Meanwhile, from an economic perspective, a woman in the iddah has the right to earn a living from her husband. He is also entitled to a decent place to live. The husband is obliged to settle pending dowry cases or other obligations related to the economy, such as childcare costs, expenses during pregnancy, and expenses needed in daily life
Co-Authors Sinen, Kasim Suwito