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QARDH DAN IJARAH PADA GADAI EMAS Sutarti, Sutarti; Kristanto, Eri; Andriyani, Melinda
JURNAL EKONOMI Vol. 14 No. 1 (2024): Jurnal Ekonomi Februari 2024
Publisher : JURNAL EKONOMI

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Abstract

This Study was conducted with the aim of knowing the suitability of the Implementation of the Qardh and Ijarah contracts on gold pawn transactions at Bank Syariah Indonesia Cilacap Branch Office with indicators of Fatwa of DSN MUI No. 19/DSN-MUI/IV/2001 and Fatwa of DSN MUI No. 112/DSN-MUI/IX/2017. This Research method users descriptive qualitative methods by collecting data byobservation and interviews. The Result of this study indicate that the implementation of Qardh and Ijarah on gold pawn transactions at Bank Syariah Indonesia Cilacap Branch Office is in accordance with the Fatwa of DSN MUI No. 19/DSN-MUI/IV/2001 and Fatwa DSN MUI No. 112/DSN-MUI/IX/2017
DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH Oktafiana; Yulian, Tri Nurindahyanti; Kristanto, Eri
JURNAL EKONOMI Vol. 14 No. 2 (2024): Jurnal Ekonomi - Agustus 2024
Publisher : JURNAL EKONOMI

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Abstract

The purpose of this research is to examine the relationship between analyze the Effect of Cost Efficiency, Leverage, Institutional Ownership, and ProfitSharing Ratio on Disclosure of Islamic Social Reporting (ISR) in Islamic Commercial Banks Registered at OJK in 2018 – 2022. The sample in this study amounted to 51 data from 12 Islamic Commercial Banks which presented financial reports regarding variables related to this research. The analytical method used is descriptive analysis test, multiple regression analysis test, classic assumption test, partial test (t-test), and coefficient of determination test. The results of this study indicate that Cost Efficiency has no effect on disclosure of Islamic Social Reporting (ISR), Leverage has an effect on ISR disclosure, Institutional Ownership has no effect on ISR disclosure, and ProfitSharing Ratio has no effect on ISR disclosure.