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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Bisnis Net : Jurnal Ekonomi dan Bisnis Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Prosiding Seminar Nasional Pengabdian Masyarakat
Efendi, Saiful Nggufron
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Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology

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Pengaruh Profitabilitas dan Umur Perusahaan terhadap Pengungkapan Islamic Social Reporting (ISR) di Perusahaan yang Terdaftar dalam Jakarta Islamic Index (JII) Mustofa, Irvan; Efendi, Saiful Nggufron; Martanti, Diana Elvianita
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 3 (2023): Prosiding Seminar Nasional Ekonomi dan Bisnis
Publisher : Ma Chung Press

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Abstract

Pada saat ini tanggung jawab sosial perusahaan tidak hanya dilakukan oleh ekonomi konvensional, namun juga pada ekonomi syariah yang disebut Islamic Social Reporting. Perkembangan tersebut muncul seiring dengan mulai munculnya akuntansi syariah. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan umur perusahaan terhadap pengungkapan Islamic Social Reporting. Objek penelitian ini berfokus pada perusahaan yang terdaftar pada Jakarta Islami Index periode 2022-2023. Metode yang digunakan dalam penelitian ini adalah regresi linear berganda dengan total sampel 24 data yang diperoleh dari 6 perusahaan dengan 4 periode, dari total populasi 30 perusahaan. Hasil dari penelitian ini adalah profitabilitas berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting dan umur perusahaan tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting.
ANALISIS PENGELOLAAN KOIN NU DALAM PEMBIAYAAN KEBUTUHAN DASAR RANTING OLEH UPZISNU (DESA JANTIGANGGONG) Efendi, Saiful Nggufron; Rahman, Hidayatur; Kotimah, Siti
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4508

Abstract

The purpose of this research is to manage NU coins for financing needs program, starting from condolence donations for Jantiganggong villagers who have lost family members, donating alms to orphans and dhuafa and financing routine religious activities. In addition, the results of this study were able to share understanding with the residents of Jantiganggong village and its surroundings regarding the management of NU coins in distributing village needs which was carried out transparently and in accordance with institutional procedures. The methodology used in this study uses a qualitative approach. This approach is used because research functions to create descriptive data such as words, writing, behavior from the research. The result of this study are the proper management of NU coins for village needs financing program managed by UPZISNU Jantiganggong village, which will provide benefits to local residents with the existence of a grief compensation program, compensation for orphans, compensation for widows and poor people as well as religious event. With this report it is hoped that Jantiganggong villagers who have participated in the NU coin movement will not worry that the infaq that has been collected will be distributed according to the target and carried out transparently according to predetermined procedures. With this movement, it is hoped that all the people involved will understand more about the importance of infaq, not the nominal infaq. Therefore, from the NU coin movement, the infaq that is collected is in the form of coins or coins, so that all levels of society can spend lightly
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Mustofa, Irvan Ali; Efendi, Saiful Nggufron; Martanti, Diana Elvianita
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13699

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas dan Solvabilitas Terhadap CSR pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI. Yang menjadi objek penelitian adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari laporan keuangan perusahaan sektor pertambangan periode 2019-2023. Analisis ini di uji menggunakan SPSS. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Dari penelitian ini hasil pengujian hipotesis menjunjukkan bahwa profitabilitas memiliki pengaruh signifikan terhadap CSR dengan hasil nilai signifikan 0,008 < 0,05. Untuk Solvabilitas berpengaruh signifikan terhadap CSR dengan hasil nilai signifikan 0,019 < 0,05. Sedangkan Profitabilitas dan Solvabilitas berpengaruh signifikan secara simultan. Hasil koefisien determinasi menunjukkan bahwa pengaruh Profitabilitas dan Solvabilitas mampu menjelaskan pengaruhnya terhadap CSR sebesar 24,4% sedangkan 75,6% sisanya CSR dipengaruhi oleh variabel atau faktor lain yang tidak dilakukan pengujian dalam penelitian ini.
Pengaruh Profitabilitas, Leverage Dan Likuiditas Terhadap Islamic Social Responsibility (ISR) Mustofa, Irvan Ali; Efendi, Saiful Nggufron; Martanti, Diana Elvianita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.8796

Abstract

Every company focuses on achieving high profits. One way a company can achieve this is by creating a positive image in the community by paying attention to the environment or its social responsibilities, through practices commonly known as Corporate Social Responsibility (CSR). Therefore, banks are service companies whose success depends on the trust placed in them by customers in implementing corporate governance and CSR. The Corporate Social Responsibility (CSR) index was created in line with the need for disclosure of social performance in Indonesian banking. This study seeks to identify the factors that determine the level of CSR of Islamic banks in Indonesia. The expansion of corporate social responsibility is viewed from an Islamic perspective as adding another aspect to financial reporting. In Indonesia, Islamic banks are increasingly using Islamic Social Responsibility (ISR). Based on their annual reports, Indonesian banks listed on the Indonesia Stock Exchange attempt to measure the factors influencing ISR. Profitability, leverage, and liquidity are three variables used to examine the factors that determine ISR. To assess ISR, we examined the annual reports of Islamic banks from 2021 to 2023. Data were collected from the Indonesia Stock Exchange directory using documentation techniques. Using panel data and multiple regression analysis, we found that the ISR is significantly influenced by profitability, leverage, and liquidity. These results provide a new perspective on corporate reporting from a religiosity perspective.
Sosialisasi Nilai-Nilai Toleransi Kebebasan Beragama pada Majelis Dzikir Akbar Efendi, Saiful Nggufron; Rahman, Hidayatur; Rahayu, Eka Anita Puji
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 5 No. 1 (2025): Prosiding SENAM 2025: Seminar Nasional Pengabdian Kepada Masyarakat Universitas
Publisher : Ma Chung Press

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Abstract

Toleransi antar umat beragama adalah cara agar kebebasan beragama dapat terlindungi dengan baik. Kebebasan dan toleransi tidak dapat diabaikan.Namun yang sering terjadi adalah penekanan dari salah satunya, misalnya penekanan kebebasan yang mengabaikan toleransi dan usaha untuk merukunkan dengan memaksakan toleransi dengan membelenggu kebebasan. Kegiatan pengabdian kepada masyarakat ini menggunakan metode ceramah dan diskusi. Seluruh rangkaian kegiatan Pengabdian Kepada Masyarakat berjalan dnegan lancar. Hal itu dapat dilihat dari antusias peserta pengabdian dan dilihat dari hasil tanya jawab. Dimana pemahaman peserta terkait toleransi kebebasan agama meningkat.
Co-Authors Martanti, Diana Elvianita Mustofa, Irvan Mustofa, Irvan Ali Rahayu, Eka Anita Puji Rahman, Hidayatur Siti Kotimah, Siti