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All Journal Journal of Creative Student Research Journal of Islamic Economics and Finance
Rahyatul Maida
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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AKUNTANSI WA’AD DAN INSTRUMEN DERIVATIF SYARIAH WA’AD ACCOUNTING AND SHARIA DERIVATIVE INSTRUMENT Merisa Anggraini; Rahyatul Maida
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2025): Agustus
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i1.2625

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi wa’d dan penggunaan instrumen derivatif syariah dalam lembaga keuangan syariah di Indonesia, serta mengevaluasi dampaknya terhadap kinerja keuangan dan kepatuhan terhadap prinsip syariah. Metode penelitian yang digunakan adalah pendekatan campuran, yaitu kualitatif dan kuantitatif; pendekatan kualitatif dilakukan melalui wawancara mendalam dan analisis dokumen institusional, sedangkan pendekatan kuantitatif dilakukan dengan survei numerik, pengolahan laporan keuangan, serta analisis statistik inferensial. Hasil penelitian menunjukkan bahwa pemahaman dan perlakuan terhadap wa’d masih bervariasi antar lembaga, dengan pelaksanaan lebih didorong oleh faktor reputasi dan kepercayaan nasabah. Selain itu, lembaga yang menerapkan wa’d secara terdokumentasi cenderung memiliki kinerja keuangan yang lebih stabil dan tingkat kepatuhan syariah yang lebih tinggi. Simpulan dari penelitian ini adalah bahwa meskipun instrumen derivatif syariah berbasis wa’d telah diterapkan di beberapa lembaga keuangan syariah, tantangan teknis, keterbatasan panduan, dan interpretasi hukum yang beragam masih menjadi hambatan utama dalam optimalisasi fungsi mitigasi risiko sesuai prinsip syariah.
Dampak Tanggung Jawab Sosial Perusahaan, Kondisi Keuangan, Pertumbuhan Usaha, dan Ukuran Perusahaan terhadap Respons Pasar atas Informasi Laba SLR Novitri Kurniati; Rahyatul Maida; Manullang, Jeni
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5792

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, financial distress, corporate growth, and firm size on the Earnings Response Coefficient (ERC).ERC reflects the extent to which the capital market reacts to earnings information announced by firms and serves as an important indicator of earnings quality. This research employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. Multiple linear regression analysis is applied to test the influence of the independent variables on ERC. The result indicate that CSR disclosure has a significant effect on ERC, suggesting that social responsibility practices enhance investor confidence and strengthen market reactions to earnings information. In addition, financial distress, corporate growth, and firm size also play a role in determining the magnitude of ERC, as these factors are closely related to perceived risk and future prospects of the firm. The findings imply that non-financial information, particulary CSR disclosure, should be carefully considered by investors and management in decision-making processes within the capital market.
Co-Authors Kurniati, Novitri Manullang, Jeni Merisa Anggraini