Mohamad, Siti Nor Amira
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The Effect of Profitability, Liquidity and Leverage on Disclosure of Islamic Social Reporting with Company Size as a Moderating Variable in Pharmaceutical Sub-Sector Companies Registered at ISSI Amalia, Dian; Sunarsih, Sunarsih; Mohamad, Siti Nor Amira
Talaa : Journal of Islamic Finance Vol. 3 No. 1: June 2023
Publisher : Department of Sharia Financial Management IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v3i1.724

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on the disclosure of Islamic social reporting, with firm size as a moderating variable, in the pharmaceutical sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017–2020 period. The analytical method used in this research is data regression analysis, which is then measured using the Eviews 12 test tool. Through the model feasibility test, this study uses the random effect model as the best model in the study. The results showed that before using the moderating variable, profitability had a negative influence on Islamic social reporting disclosure, and after using the moderating variable, profitability had a positive influence. Meanwhile, the liquidity variable had no effect on the disclosure of Islamic social reporting, either before or after using the moderating variable. Then the leverage variable, before using the moderating variable, had a positive effect on the disclosure of Islamic social reporting, and after using the moderating variable, it had a negative effect on the disclosure of Islamic social reporting.
DESIGNING MAQASHID INDEX MEASUREMENT MODELS INTEGRATED WITH ESG IN ISLAMIC FINANCIAL INSTITUTIONS Maarif, Ahmad Fathul; Darmawan, Darmawan; Mohamad, Siti Nor Amira; Huda, Nurul; Fajar, Ahmad
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 11 No. 1 (2025): JANUARY - JUNE 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v11i1.65830

Abstract

This study aims to evaluate the performance of Islamic Financial Institutions (IFIs) through the integration of Maqashid Sharia principles and Environmental, Social, and Governance (ESG) criteria. The method used is Analytic Network Process (ANP), which allows the identification of priority aspects in performance measurement in a holistic manner.  The results show that the aspect of hifdzu ad-diin (protection of religion) is the highest priority in the maqashid objectives cluster. Meanwhile, in the ESG main criteria cluster, environmental aspects occupy the most dominant position. At the sub-criteria level, natural resource conservation (E), stakeholder awareness (S), and environmentally friendly policies (G) receive the highest weight. This study makes a new contribution by building an Islamic values-based performance measurement model integrated with ESG, which is relevant for realizing sustainable finance practices. This integration strengthens the evaluation approach to institutional sustainability, not only from an economic perspective, but also from social, ethical and environmental aspects.
Analysing the Contemporary Essentials of Sustainable Gig Economy Workforce From the Lenses of Maqasid Shariah Ishak, Amal Hayati; Mohamad, Siti Nor Amira; Ismail, Ahmad Thaqif; Abd Latib, Noor Aznaim; Sahari, Noorul Huda
Millah: Journal of Religious Studies Vol. 24, No. 1, February 2025
Publisher : Program Studi Ilmu Agama Islam Program Magister, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/millah.vol24.iss1.art14

Abstract

Gig economy refers to the current trend of flexible work arrangements intermediated by present technological advances, benefitting both the gig workforce and businesses employing them, contributing to economic sustainability. Flexible work schedule enables the gig workforce to diverse work and earn additional income, while providing businesses a cost saving talent pool as their service is time-based or task based. Nevertheless, the flexibility challenges the gig workforce in terms of job security, employee rights and benefits, health and safety protection and income volatility. Therefore, employing a content analysis approach, this article deduces the contemporary essentials of the contract workforce in accordance with maqasid shariah, upholding the protection of five necessities: religion, life, intellect, dignity, and property. For that purpose, the challenges of the gig workforce are analysed and compared to the shariah's recommendations. The study concludes on insightful support as recommendations for the government to consider when developing and enhancing pertinent policies in safeguarding the welfare of the gig workers.