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All Journal Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Mohamad Irsyad
Universitas Islam Negeri Raden Mas Said Surakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KARAKTERISTIK DIREKSI TERHADAP RISIKO PEMBIAYAAN PADA BANK UMUM SYARIAH INDONESIA Dika Ayu Tri Hastuti; Mohamad Irsyad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): 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.v8i2.14987

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik direksi terhadap risiko pembiayaan pada bank umum syariah di Indonesia periode 2018–2023. Pendekatan kuantitatif digunakan, dengan data dikumpulkan dari sumber sekunder bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) antara tahun 2018 hingga 2023. Teknik pengambilan sampel dengan purposive sampling diperoleh 12 bank umum syariah yang memenuhi kriteria.  Analisis regresi data panel dilakukan dengan menggunakan software EViews 12. Studi ini menemukan bahwa ukuran direksi berpengaruh signifikan terhadap risiko pembiayaan, dengan ukuran direksi yang lebih besar dikaitkan dengan manajemen risiko yang lebih baik. Usia direksi tidak menunjukkan dampak signifikan secara statistik terhadap risiko pembiayaan. Namun, proporsi direksi perempuan secara signifikan mempengaruhi risiko pembiayaan, yang menunjukkan bahwa keberagaman gender dalam kepemimpinan meningkatkan stabilitas keuangan dan memitigasi risiko. Temuan ini menekankan pentingnya keragaman direksi dalam mengelola risiko pembiayaan di bank syariah. Para pengambil kebijakan dan manajemen bank harus mempertimbangkan peningkatan ukuran direksi dan mendorong keberagaman gender untuk meningkatkan stabilitas keuangan. Penelitian di masa depan harus mengeksplorasi faktor-faktor tambahan yang mempengaruhi risiko pembiayaan, seperti kondisi makroekonomi dan praktik tata kelola.
Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility Shiva Aulia Kamal; Mohamad Irsyad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7551

Abstract

This research aims to determine the influence of corporate governance on corporate social reseponsibility (CSR) disclosure. Governance is measured based on institusional ownership, independent board of commissioners, female board of directors, board of directors, and audit committee. This research uses data sources in the form of secondary data related to financial and sustainability statements with quantitative methods. The sample selection technique used is purposive sampling. A total of 20 companies registered in the Jakarta Islamic Index were used as a sample with 4 years of research, so that the number of observations was 63 observations. Research data processing using Eviews 10 software. The technique of analysis of this research method is panel data regression with the best regression. The results of the study show that female directors have a negative affect on corporate social responsibility (CSR) disclosure. The ownership of the institution, independent commissioners, the size of the board of directors, and the size of the audit committee have no effect on the Corporate Social Responsibility (CSR) disclosure. Meanwhile, leverage as a control variable has a positive influence on corporate social responsibility (CSR) disclosure.
Faktor-faktor Penentu Niat Membayar Zakat Melalui Platform Digital pada Masyarakat Kabupaten Karanganyar Maliha Azahro; Mohamad Irsyad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7655

Abstract

The realization of zakat collection which is still much lower than the existing potential indicates that zakat management has not reached the optimal level. One of the causes is the ease of access or underutilization of technology in the payment of zakat. This study aims to test and examine how the intention to pay zakat through digital platforms is influenced by performance expectations, effort expectations, social influence, and facilitating conditions. The object of this research is Muslim people aged >23 years in Karanganyar Regency. Using purposive sampling method, 101 respondents were taken as samples. In this study, data processing was carried out using SmartPLS software. The findings of the analysis show that the intention to pay zakat using digital platform is significantly positively influenced by social influence and facilitating conditions. On the other hand, intention to pay zakat through digital platform is not significantly influenced by performance expectancy and effort expectancy. This is due to the view of respondents that the benefits and usability offered and the condition of the community is no longer familiar with technology so that performance expectations and business expectations are not the main factors that encourage people to utilize digital platforms.
Co-Authors Ajib Akbar Velayati Dika Ayu Tri Hastuti Hesti Eka Setianingsih Maliha Azahro Shiva Aulia Kamal