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Santri : Jurnal Ekonomi dan Keuangan Islam
ISSN : 30255910     EISSN : 30257948     DOI : 10.61132
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Articles 234 Documents
Pengaruh Financial Reporting Quality,Internet Financial Reporting (IFR) dan Transparency Terhadap Information Asymmetry Selmha Bella Arvhiari; Dirvi Surya Abbas; Mohamad Zulman Hakim
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.102

Abstract

This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymmetry, Internet Financial Reporting has no effect on Information Asymmetry, Transparency has a negative effect on Information Asymmetry.
Pengaruh Corporate Governance dan Capital Intensity Ratio Terhadap Manajemen Pajak Nabilla Qomaria; Dirvi Surya Abbas; Seleman Hardi Yahawi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.104

Abstract

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.
Perlindungan Hukum terhadap Investor pada Jual Beli di Pasar Modal dalam Perspektif Islam Bonaraja Purba; Riky Aulia Rachman Marpaung; Dicky Effendi; Rizky Fadly
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.107

Abstract

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.
Strategi Promosi Pemasaran Ikan Koi Di CV. Agra Koi Farm Blitar Ardhi Hendra Westya; Moch. Saleh Udin; Rafikhein Novia Ayuanti
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.108

Abstract

The main problem in this research is how to implement the marketing promotion strategy for koi fish by CV. Agra Koi Farm Blitar uses SWOT Analysis, aiming to find out and describe the right promotional strategy using SWOT Analysis. This can be seen from the lack of activity or promotional activities carried out by CV. Agra Koi Farm Blitar and many competitors in the same business field. The type of research used is qualitative research. The data collection techniques used were observation, documentation, interviews and literature study. The instruments in this research are the researcher himself, interview guidelines, documentation and field notes. The analysis technique used is SWOT Analysis using the SWOT Matrix. Based on the results of the IFAS and EFAS matrix analysis, it is proven that the strength value is greater than the weakness value, namely with a difference of (+) 0.56. Meanwhile, the opportunities value is greater than the threats value, namely with a difference of (+) 0.77. The SWOT diagram shows that the shaded area is in quadrant I. The strategy that must be implemented in this condition is to support aggressive growth policies (Grow Oriented Strategy). Under these conditions, the most appropriate strategy was implemented by CV. Agra Koi Farm Blitar uses the SO strategy, namely a strategy that utilizes strengths to manage existing opportunities.
Pengaruh Penggunaan Mobile Banking terhadap Kepuasan Nasabah Bank Syariah Indonesia Cabang Jambi Abdul Gani; Putri Apria Ningsih; Ahmad Syahrizal
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.111

Abstract

This study aims to reveal the effect of using mobile banking on customer satisfaction at Bank Syariah Indonesia Jambi Branch. This thesis uses a quantitative approach using a simple partial regression statistical analysis method with a sample of 68 customers. The results of the study show that there is a significant influence on the mobile banking usage variable (X) on customer decisions. with the tcount value on the mobile banking usage variable (X) amounting to 12,944 with a significance level of 0,000. Because the value of tcount is greater than ttable (12,944 > 2,387) and a significance value of 0.00 <0.05, Ho is rejected and Ha is accepted. Then the mobile banking usage variable (X) partially has a significant influence on customer decisions in using Bank Syariah Indonesia Mobile Banking Jambi Branch.
Analisis Peran Dan Kinerja Account Officer Di Bidang Pembiayaan Pada Bank Syariah Indonesia (BSI) KCP. Jambi Gatot Subroto Ayu Wandira; Agustina Mutia; Muhamad Subhan
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.112

Abstract

Banking is one way to solve problems related to business finance. Banking is a place to provide financing to develop a business that is being worked on. According to the theory, Account Officers have an important impact on determining customers. The formulation of the problem in this study is How is the analysis of the role of the Account Officer in overcoming problematic financing at the BSI KCP Gatot Subroto bank? and How is the performance analysis of the Account Officer in overcoming problematic financing at the BSI KCP Gatot Subroto bank? This study uses a qualitative research method with a type of field study research. Data was collected through interviews, documentation and observation. The results of this study mention the role of the account officer in analyzing and processing financing applications at the BSI KCP Ponorogo bank including managing accounts, managing products, managing financing and managing sales by approaching debtors and the need for review at any time. The performance of the BSI KCP Gatot Subroto bank account officer in preventing problematic financing at the BSI KCP Gatot Subroto bank includes the financing application stage where the account officer gives time to prospective debtors to complete the requirements as a standard selection in financing, the financing proposal stage with reference to the selection of information obtained from existing social, the stage of providing financing facilities which shows that the account officer offers existing facilities based on the features of the selected prospective debtor, the financing stage which reviews the financing facilities by reviewing the financing facilities obtained by the prospective debtor or debtor. The efforts to resolve problematic financing at BSI KCP Gatot Subroto bank are financing restructuring which includes rescheduling.
Pengaruh Tekanan Stakeholder, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Publikasi Sustainability Report Rino Wahyudi; Dirvi Surya Abbas; Reni Anggraeni
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.113

Abstract

The purpose of this study is to determine the effect of the audit committee, stakeholder pressure, company size, institutional ownership on the publication of the sustainability report. In Manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach. The population in this study were 195 manufacturing companies listed on the IDX. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 samples of manufacturing companies were obtained. The type of data used in this research is secondary data. The method used is panel data regression analysis. The results of this study indicate that simultaneously Shareholder Pressure, Company Size, Institutional Ownership simultaneously affect the Sustainability Report Publication. Partially, the size of the company has a positive effect on the publication of the sustainability report. while the audit committee, shareholder pressure, institutional ownership have no effect on the publication of the sustainability report.
Perbandingan Pengendalian Keuangan Pada Usaha Mikro Kecil Menengah (UMKM) Ice Jelly Potter Dan Keripik Singkong Di Kabupaten Bungo Muhammad Farikin; Addiarrahman Addiarrahman; Lidya Anggraeni
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.114

Abstract

This study aims to determine and compare how the financial control of ice jelly potter and cassava chips in financial control and to find out the shortcomings if they do not use financial control. This study uses a qualitative approach. The data sources used are primary and secondary data sources. While the data collection techniques used in this study were observation, interviews, and documentation. The results of the study indicate that in terms of financial control, the ice jelly potter business has implemented financial control although it has not been maximized which includes financial management (budgeting, recording, reporting, and financial control). This is a plus for UMKM because they have implemented financial controls as well as future steps that will be taken to become more knowledgeable, and can assist in decision making in the future. The factors that become a shortage of cassava chips business in running a business if they do not use financial control (financial management) are not knowing the next steps to be taken, not being able to develop a business, not knowing whether the business is profitable or detrimental. Therefore, financial control is very important in running a business.
Marine Catch Analysis For The Economy Of Coastal Communities Muhammad Sutrisno; Muhammad Rizky Ramadhan; Mhd. Sahrizal; M. Salman Al Parisi; M. Hanapi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.115

Abstract

Analysis of marine catches for the economy of coastal communities is an important thing to do. This is because marine catches are one of the main sources of livelihood for coastal communities. Marine catches can make a significant contribution to the economy of coastal communities, either directly or indirectly. Directly, marine catches can provide income for fishermen and other coastal communities involved in fishing activities. This income can be used to meet daily living needs, such as for food, clothing, health, education, and so on. Indirectly, marine catches can contribute to the economy of coastal communities through various other economic activities, such as trade, processing, and tourism. These activities can absorb labor and increase the income of coastal communities. Based on the results of the analysis, it is known that marine catches have an important role in the economy of coastal communities. Therefore, efforts need to be made to increase marine catches, both in quantity and quality. These efforts can be done through various means, such as improving fishing technology, sustainable fish resource management, and improving fishermen's skills.
Partisipasi Masyarakat Muslim Dalam Program Bank Sampah Mawar Berbasis Green Economy di Desa Marengan Daya Alifia Rahma; Dahruji Dahruji; Mashudi Mashudi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.116

Abstract

Waste management is something that needs to be done to keep the environment clean. To raise awareness in processing waste, incentives are needed that are directly beneficial to the community. The presence of a Green Economy-based waste bank is the answer to problems that occur in the waste management process. The Mawar Waste Bank, which was established in Marengan Daya Village, is a community that was established to convert waste into goods that have economic value so that through waste management it can become a new source of income for the people of Marengan Daya Village. The purpose of this research is to find out what factors influence the participation of the Muslim community in Marengan Daya Village in the Green Economy-based Mawar Waste Bank program. The type of research approach used is a quantitative approach with the research subjects being members of the Mawar Waste Bank. The results of this research are the discovery of new factors that influence the participation of the Muslim community in Marengan Daya Village in the Green Economy-based Mawar Waste Bank program.

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