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The Influence of the Characteristics of the Board of Directors and the Sharia Supervisory Board on the Risks of Islamic Commercial Banks in Indonesia Indria Puspitasari Lenap; Baiq Krisnina Maharani Putri; Elin Erlina Sasanti
International Journal of Asian Business and Management Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i6.12364

Abstract

This study aims to examine the characteristics of the Board of Directors (BoD) and the Sharia Supervisory Board (SSB) on the risk of Islamic commercial banks in Indonesia. This study is an associative study with a quantitative approach. The data used are secondary data in the form of annual financial report data and GCG reports of Islamic commercial banks. Based on purposive sampling technique, the sample of this study consists of 12 Islamic commercial banks listed with the Financial Services Authority (OJK) that published annual financial reports and GCG reports continuously for 5 years from 2019-2023. The results of the study indicate that female board of directors have a negative effect on Non-Performing Financing (NPF). In addition, the study found that age of the BoD has no effect on NPF, while the level of education and competence of the SSB have a negative relationship but do not have a significant effect on NPF. This study implies that Islamic banks in Indonesia need to strengthen the role of the BoD as the highest level of management, especially the existence of female BoD in Islamic commercial banks regarding their function in managing problematic financing risks. Moreover, increasing SSB competence through certification will support SSB performance to maximize the implementation of effective sharia governance
Konsep Aset Dalam Perspektif Standar Akuntansi dan Al-qur'an Khairul Mujahidi; Ely Windarti Hastuti; Fety Widianti Aptasari; Baiq Krisnina Maharani Putri
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.253

Abstract

Al-Qur’an adalah kitab yang diyakini oleh setiap umat muslim menjadi pedoman dan guideline hidup, yang digunakan sebagai rambu rambu dalam menjalankan kehidupan dan pengambilan keputusan. Tujuan penelitian ini adalah merumuskan konsep aset dengan merujuk kepada pandangan Al-Qur’an. Guna mencapai tujuan itu, penelitian dilaksanakan menggunakan paradigma islam. Data penelitian ini adalah hasil studi terhadap literatur yang relevan dengan objek formal maupun objek material penelitian. Data dikoleksi melalui, pengalaman, pengamatan, dan kajian terhadap literatur yang dikumpulkan. Data hasil dianalisis menggunakan pandangan Stake (1995) dan analisis makna aset dalam Al Qur’an menggunakan penalaran nalar Al-Jabiri. Penelitian ini berhasil merumuskan konsep aset yang holistic dan bermakna daripada konsep aset yang berlaku sesuai standar akuntansi saat ini. Menurut penelitian ini, aset merupakan rahmat yang Tuhan amanatkan kepada hambanya baik berupa materi maupun non-materi, dengan memperhatikan prinsip-prinsip ketuhanan dalam pengelolaannya yang mana tujuan akhir dari aset ini adalah semakin membuat manusia sadar bahwa semua akan kembali lagi kepada Tuhan termasuk semua aset yang dimiliki saat ini. Akhirnya penelitian ini memberikan implikasi pada terciptanya konsep aset yang mampu mendekatkan diri kepada Tuhan.
Penguatan Kepercayaan Diri dan Motivasi Belajar Siswa Sekolah Menegah Pertama Melalui Kegiatan Outbound Berbasis Experiential Learning di Tanwirul Qulub, Lombok Tengah Dinis Cahyaningrum; Ni Wayan Adelia Mutiara Asri; Isra Dewi Kuntary Ibrahim; Baiq Krisnina Maharani Putri; Khairul Mujahidi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6544

Abstract

The issues of low self-confidence and insufficient learning motivation among junior high school students in rural contexts represent significant challenges for character development and educational achievement. This condition is particularly evident at SMP Tanwirul Qulub, Central Lombok, where the majority of students come from farming families with limited socio-economic backgrounds. In response, this community engagement program was designed to enhance students’ self-confidence, foster learning motivation, and improve social competencies through outbound activities grounded in experiential learning. The intervention was structured using Kolb’s Experiential Learning Model, which consists of four sequential stages: Concrete Experience, Reflective Observation, Abstract Conceptualization, and Active Experimentation. The program was implemented in three sessions, including ice breaking, core games (Seven Boom and Group Vampire), and reflective discussions. The participants comprised 18 students aged 12–15 years. The findings revealed noticeable improvements, as demonstrated by students’ greater involvement in discussions, increased willingness to express opinions, and enhanced awareness of the value of education. These outcomes suggest that outbound-based experiential learning can serve as a strategic and transformative approach for character formation and motivation enhancement in educational settings with limited resources.