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Implementasi Manajemen Risiko Asuransi Syariah Mustika, Marlinda; Mawaddah, Anisa; Sugianto, Sugianto
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.7760

Abstract

Penelitian Studi Kasus : Untuk menghindari timbulnya risiko yang terjadi dalam berjalannya asuransi syariah perlu dibuat manajemen risiko. Salah satu bentuk manajemen risiko dapat ditinjau melalui strategi analisis SWOT. Analisis SWOT adalah suatu metode perencanaan strategis faktor- faktor yang menjadi kekuatan ( Strengths), Kelemahan (Weaknesses), Peluang (Opportunities), dan Ancaman (Threats) yang mungkin terjadi dalam mencapai suatu tujuan dari kegiatan proyek/kegiatan usaha atau institusi/lembaga dalam skala yang lebih luas. Penelitian ini menggunakan bentuk pengumpulan data Kepustakaan (library research). Hasil penelitian ini yaitu dalam analisis SWOT telah digambarkan apa saja yang menjadi faktor internal maupun eksternal dalam mengidentifikasi risiko yang terjadi dalam berjalannya bisnis asuransi syariah.
The Influence of Intellectual Capital on Return on Asset and Return of Equity in Companies in Jakarta Islamic Monetary Policy Index in Indonesia Mustika, Marlinda; Batubara, Maryam; Bi Rahmani, Nur Ahmadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6357

Abstract

This study is entitled The Effect of Intellectual Capital on Corporate Financial Performance with Islamic Corporate Social Responsibility as an Intervening Variable in Companies Listed on the Jakarta Islamic Index for the 2019–2023 Period. The research object consists of companies listed on the Jakarta Islamic Index (JII), focusing on the variables of Intellectual Capital, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) in relation to financial performance, which is proxied by Return on Assets (ROA) and Return on Equity (ROE). This study aims to analyze the effect of Intellectual Capital on corporate financial performance and to examine the role of intellectual capital efficiency components in improving corporate profitability. The research employs a quantitative approach using purposive sampling. The data used are secondary data obtained from companies’ financial statements for the 2019–2023 period. Data analysis is conducted using regression analysis to examine the relationships among the research variables. The results indicate that Intellectual Capital has a significant negative effect on ROA and ROE. Human Capital Efficiency (HCE) has a significant positive effect on ROA and ROE. Structural Capital Efficiency (SCE) shows a positive effect on ROA but a negative effect on ROE. Meanwhile, Capital Employed Efficiency (CEE) has a significant positive effect on both ROA and ROE.