cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Ekonomi Syariah Teori dan Terapan
Published by Universitas Airlangga
ISSN : 24071935     EISSN : 25021508     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.
Arjuna Subject : -
Articles 1,152 Documents
 90   91   92   93   94 
DETERMINANTS OF ISLAMIC BANKS’S FINANCIAL PERFORMANCE IN INDONESIA: INTELLECTUAL CAPITAL AND DISCLOSURE PERSPECTIVES Fajar Dysna Kurniawan; Siti Zulaikha
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 10 (2020): Oktober-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202010pp1929-1943

Abstract

ABSTRAKIntellectual Capital diakui oleh para ahli sebagai intangible asset yang mampu menciptakan nilai tambah dan meningkatkan daya saing bagi suatu korporasi. Tujuan dari penilitian ini adalah untuk menganalisi pengaruh atau hubungna anatara intellectual Capital (IC) dan ntellectual capital disclousre (ICD) terhadap kinerja keuangan perbankan syariah di Indonesia. Dengan model pengukuiran IC menggunakan model iB-VAIC (islamic bank-valuie added intellectual capital) dengan komponen (1) iB-VACA  (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital ) dan (3) iB-STVA ( Structure Capital Vallue Added) . Proksi pengukuran kinerja keuangan menggunakan ROA (Return On Asset) dan ROE (Return On Equity).  Sampel dalam penelitian ini 10 Bank Umum Syariah , dengan menggunakan teknik purposive sampling  dengan kriteria tertentu untuk mengambil sampel Bank Umum Syariah yang akan dteliti. Metode analisis menggunakan regresi data panel. Hasil penelitian ini  dengan menggunakan empat model regresi menunjukkan hasil bahwa : (1)  IC dengan model  iB-VAIC berpnegaruh postif signifikan dengan ROA dan ROE. (2) Komponen IC iB-VACA,iB-VAHU dan iB-STVA berpengaruh positif signifikan dengan ROA dan ROE.(3) Sedangkan pengungkapan modal intelektual atau ICD menunjukkan hasil yang tidak signifikan terhadap ROA dan ROE. Kata kunci : Kinerja Keuangan, iB-VAIC (islamic bank - valuie added intellectual capital), iB-VACA  (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital ) dan iB-STVA ( Structure Capital Vallue Added ABSTRACTIntellectual Capital recognized by experts as intangible assets capable of creating added value and increasing competitiveness for a corporation. The purpose of this research is to analyze the influence or relationship between intellectual capital (IC) and intellectual capital disclosure (ICD) on the financial performance of Islamic banking in Indonesia. The IC engraving model uses the modeliB-VAIC (Islamic bank-value added intellectual capital) with components (1) iB-VACA (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital) and (3) iB-STVA (Structure Capital Vallue Added). Proxies for measuring financial performance use ROA (Return On Assets) and ROE (Return On Equity). The samples in this study were 10 Sharia Commercial Banks, using purposive sampling techniques with certain criteria to take samples of Sharia Commercial Banks to be studied. The method of analysis uses panel data regression. The results of this study using four regression models showed the results that: (1) IC with a model that has a significant positive effect on ROA and ROE. (2) The IC component  iB-VAICiB-VACA,iB-VAHU dan iB-STVA has a significant positive effect on ROA and ROE  (3) While the disclosure of intellectual capital or ICD shows insignificant results on ROA and ROE.Keywords: Financial Performance, iB-VAIC (Islamic bank - value added intellectual capital), iB-VACA (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital) and iB-STVA (Structure Capital Value Added)
THE DETERMINANT OF BANKING EFFICIENCY IN INDONESIA (EMPIRICAL STUDY ON SHARIA COMMERCIAL BANKS IN INDONESIA PERIOD 2012-2018) Sri Farhatin Wulandari; Muh. Nafik Hadi Ryandono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 12 (2020): Desember-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202012pp2436-2452

Abstract

ABSTRAKEfisiensi merupakan salah satu indikator penting dalam mengukur kinerja keseluruhan dari aktivitas perbankan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel Capital Adequacy Ratio (CAR), Financing to Deposito Ratio (FDR), Net Interest Margin (NIM), dan Bank Size terhadap Efisiensi Bank Umum Syariah di Indonesia periode 2012-2018 yang diproksikan melalui Beban Operasional Pendapatan Operasional (BOPO). Metode yang digunakan adalah metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat statistik Eviews 9.0. Data yang digunakan adalah data sekunder dengan teknik pengambilan sampel purposive sampling sehingga menghasilkan sampel sebanyak 11 Bank Umum Syariah di Indonesia. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Capital Adequacy Ratio (CAR), Financing to Deposito Ratio (FDR), Net Interest Margin (NIM), dan Bank Size berpengaruh signifikan terhadap Efisiensi Bank Umum Syariah di Indonesia periode 2012-2018. Selanjutnya, secara parsial Capital Adequacy Ratio (CAR), berpengaruh negative dan signifikan, Financing to Deposito Ratio (FDR) berpengaruh positif dan signifikan, Net Interest Margin (NIM) berpengaruh positif dan tidak signifikan, dan Bank Size berpengaruh negatif dan signifikan terhadap efisiensi perbankan syariah.Kata Kunci: Efisiensi, CAR, FDR, NIM, Bank Size, Bank Syariah. ABSTRACTEfficiency is an important indicator in measuring the overall performance of banking activities. This study aimed to determine the effect of the variable Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Interest Margin (NIM), and Bank Size on the Efficiency of Sharia Commercial Banks in Indonesia for the period 2012-2018, proxied through Operational Income Operational Expenses (BOPO). The method used was a quantitative method with panel data regression analysis techniques using statistical tools Eviews 9.0.  The data were secondary data with purposive sampling technique to produce a sample of 11 Sharia Commercial Banks in Indonesia. The results of this study showed that simultaneously the variables of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Interest Margin (NIM), and Bank Size had a significant effect on the Efficiency of Islamic Commercial Banks in Indonesia for the period 2012-2018. Furthermore, partially Capital Adequacy Ratio (CAR) had a negative and significant effect, Financing to Deposit Ratio (FDR) had a positive and significant effect, Net Interest Margin (NIM) had a positive and insignificant effect, and Bank Size had a negative and significant effect on Sharia banking efficiency.Keywords: Efficiency, CAR, FDR, NIM, Bank Size, Sharia Bank.
Journal Cover Vol 7, No 9 (2020) Journal Cover
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 9 (2020): September-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20209pp%p

Abstract

THE EFFECT OF STOCK RETURN, STOCK RISK, ECONOMIC GROWTH, PROFIT SHARING ON DEPOSIT, COMPANY SIZE, AND REVENUE SHARING OF UNDERWRITING SURPLUS ON INVESTMENT PROPORTION OF SHARIA INSURANCE COMPANIES IN INDONESIAN SHARIAH STOCKS Ulandari Ulandari; Sulistya Rusgianto
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 11 (2020): November-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202011pp2267-2285

Abstract

ABSTRAKiPenelitian ini imemiliki itujuan untuk imenganalisis lebih dalam mengenai ifaktor-faktor yang imempengaruhi iperusahaan iasuransi ijiwa isyariah, dalam mengambil ikebijakan ibesaran proporsi iinvestasi dana ipersahaan pada isaham syariah. Hal ini dilakukan untuk imemberikan sebuah iwawasan secara iteoritis kepada perusahaan dalam mengambil ikebijakan mengenai iproporsi iinvestasi dana perusahaan. Fokus penelitian ini di Indonesia dengan pendekatan kuantitatif. Data diperoleh dari 10 perusahaan asuransi jiwa syariah yang beroperasi dari 2012 hingga 2018. Metode yang digunakan regresi data panel dengan random effect model. Hasil ipenelitian ini adalah ireturn saham, risiko saham, dan ibagi ihasil deposito secara statistik iberpengaruh signifikan terhadap proporsi investasi dana perusahaan asuransi jiwa syariah pada saham syariah. Sedangkan ipertumbuhan ekonomi, iukuran iperusahaan dan pendapatan pembagian surplus underwriting secara statistik tidak iberpengaruh terhadap proporsi investasi dana iperusahaan iasuransi ijiwa syariah pada isaham syariah. Kata Kunci: Proporsi Investasi, Return Saham, Risiko Saham, Pertumbuhan Ekonomi, Bagi Hasil Deposito, Ukuran Perusahaan dan Pendapatan Pembagian Surplus Underwritting ABSTRACTThis study aimed to analyze more deeply the factors that influence sharia life insurance companies in making a policy of the proportion of investment in company funds in sharia stocks. This study to provide a theoretical insight into the company in making policy regarding the proportion of the company's investment funds to adapt it to the circumstances experienced by the company. Focus of research in Indonesia with quantitative approach which data collected from 10 sharia life insurance companys financial statements among 2012 until 2018. Method of research uses regression panel data with random effect model. The results of this study were stock returns, stock risk, and profit-sharing on deposits had a significant effect on the proportion of investment in Islamic life insurance company funds in sharia stocks. Meanwhile, economic growth, company size, and revenue sharing of the underwriting surplus do not affect the proportion of sharia life insurance company investment in sharia stocks. Keywords: Investment Proportion, Stock Returns, Stock Risk, Economic Growth, Deposit Profit Sharing, Company Size and Income Share of the Underwriting Surplus
CORRELATION AMONG ZAKAT INFAQ SEDEKAH (ZIS), POVERTY MANAGEMENT FUND (TPF), EDUCATION FUND AND THE NUMBER OF POOR POPULATIONS IN INDONESIA Nuril Maulydia Aghustin; Eko Fajar Cahyono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 8 (2020): Agustus-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20208pp1451-1467

Abstract

The purpose of this study is to know the correlation between ZIS and the number of poor population in Indonesia, the correlation between DPK and the number of poor population in Indonesia, and the correlation between education fund and the number of poor population in Indonesia. The method used is a quantitative method, using a simple correlational approach namely Karl Pearson correlation. The data used is quantitative and includes secondary data taken from the official website of BAZNAS, Ministry of Finance and BPS. This research data includes ZIS in Billion Rupiahs, DPK in Trillion Rupiahs, education fund in Trillion Rupiahs, and poverty rate data in million people. All data is in the period 2002-2019. The results of this study stated that each of the ZIS, DPK, and education fund are closely and significantly related to the negative direction of the number of poor population in Indonesia period time 2002-2019. The results of the correlation coefficient (r) are respectively -0.834, -0.828, and -0.933. The results of the three relationships have a significance probability of 0,000 that is smaller than alpha 0.05. Thus, it can be concluded that the ZIS, DPK, and education fund have an inverse relationship with the number of poor population in Indonesia. In other words, if the ZIS, DPK and education fund increase, the number of poor population in Indonesia will decrease.Keyword: ZIS, Poverty Prevented Fund, Education Fund, and Poverty
GENDER DIVERSITY, INDEPENDENCE, FINANCIAL EXPERTISE AND RISK-TAKING BEHAVIOUR IN SHARIA COMMERCIAL BANKS Prilo Krisnu Pradana; Lina Nugraha Rani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 10 (2020): Oktober-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202010pp1869-1886

Abstract

ABSTRAKIndonesia menjadi salah satu negara yang terimbas paling parah dari adanya krisis 1997/1998 dimana kualitas tata kelola dari perbankan saat itu dianggap sebagai akar masalah, khususnya terkait berlebihnya perilaku risk-taking dalam hal peminjaman yang menurunkan performa bank. Penelitian ini bertujuan untuk menguji pengaruh Corporate Governance terhadap Risk Taking Behaviour pada Bank Umum Syariah di Indonesia periode 2012-2019. Teknik analisis yang digunakan adalah analisis regresi data panel menggunakan software Eviews 9 dengan metode purposive sampling. Corporate Governance diukur dengan proporsi perempuan (direktur, dewan pengawas syariah, komite audit, komite pemantau risiko), proporsi Independensi (komisaris independen dan komite audit independen) dan proporsi Keahlian Keuangan (direksi, dewan pengawas syariah dan komite audit), sedangkan untuk Risk Taking Behaviour diukur menggunakan Z-score. Hasil olah data menunjukkan bahwa independensi berpengaruh positif dan signifikan, gender diversity pada direksi dan komite audit dan pemantau risiko berpengaruh positif dan signifikan, sementara dewan pengawas syariah perempuan berpengaruh negative signifikan.  Keahlian keuangan komite audit berpengaruh positif signifikan, sementara pada direksi dan dewan pengawas syariah berpengaruh positif tetapi tidak signifikan. Secara simultan, hasil pengujian menunjukkan bahwa good corporate governance berpengaruh terhadap risk taking behaviour pada bank umum syariah di Indonesia.Kata Kunci: Corporate Governance, Risk Taking Behaviour, Gender Diversity, Independensi, Keahlian Keuangan, Bank Umum Syariah, Z-score ABSTRACTIndonesia became one of the worst countries that affected by the 1997/1998 crisis where the quality of governance from the banking sector at that time was seen as the root of the problem, especially related to excess risk-taking behavior in terms of lending which reduced bank performance. This study aims to examine the effect of Corporate Governance on Risk-Taking Behavior in Islamic Banks in Indonesia from 2012-2019. The analysis technique used is panel data regression analysis assisted by Eviews 9 software, the authors use a purposive sampling method to determine the research sample. Good Corporate Governance is measured by the proportion of Gender Diversity (directors, sharia supervisory boards, audit committees, risk monitoring committees), the proportion of Independence (commissioners and audit committees) and the proportion of Financial Expertise (directors, sharia supervisory boards and audit committees), while for Risk-Taking Behavior is measured using a Z-score. The results of the research showed that partially, independence has a positive and significant effect, gender diversity on the directors, audit and risk monitoring committee has a positive and significant effect, while the female sharia supervisory board has a significant negative effect. The audit committee's financial expertise has a significant positive effect, while the sharia directors and supervisory boards have a positive but not significant effect. Simultaneously, the test results show that corporate governance affects the risk-taking behavior of Islamic commercial banks in Indonesia.Keywords: Good Corporate Governance, Risk-Taking Behavior, Gender Diversity, Independence, Financial Expertise, Islamic Commercial Banks, Z-score
DETERMINANTS OF DISCLOSURE OF ISLAMIC SOCIAL REPORTING IN SHARIA COMMERCIAL BANKS IN INDONESIA 2015-2019 Tanstadhica Ainun Gatandi; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 6 (2021): November-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20216pp727-742

Abstract

ABSTRAKPengungkapan tanggung jawab sosial yang dipakai saat ini atau yang disebut dengan Corporate Social Responsibility masih bersifat konvensional serta pengukuran yang dipakai masih mengacu kepada Global Reporting Initiative Index, yang dimana indikatornya masih dibatasi dengan aspek material saja. Dengan adanya keterbatasan tersebut, sudah mulai banyak diperbincangkan mengenai pengungkapan tanggung jawab sosial yang sesuai dengan prinsip syariah yaitu Islamic Social Reporting. Dalam penelitian ini bertujuan untuk menganalisis pengaruh antara Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, dan Likuiditas terhadap pengungkapan ISR pada Bank Umum Syariah di Indonesia tahun 2015-2019. Teknik analisis dalam penelitian ini menggunakan regresi data panel dengan menggunakan program software Eviews 10. Hasil penelitian menunjukkan bahwa berdasarkan hasil uji F menunjukkan secara simultan semua variabel berpengaruh secara signifikan terhadap pengungkapan ISR. Sedangkan berdasarkan hasil uji T menunjukkan bahwa variabel Umur Perusahaan dan Ukuran Dewan Pengawas Syariah berpengaruh terhadap pengungkapan ISR, sedangkan pada variabel Profitabilitas dan Likuiditas tidak berpengaruh terhadap pengungkapan ISR.Kata Kunci: Pengungkapan Islamic Social Reporting, Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, Likuiditas. ABSTRACTDisclosure of social responsibility used today or what is called Corporate Social Responsibility is still conventional and the measurement used still refers to the Global Reporting Initiative Index, where the indicators are still limited to material aspects. With these limitations, there has been a lot of discussion about the disclosure of social responsibility in accordance with sharia principles, namely Islamic Social Reporting. This study aims to analyze the effect of Company Age, Sharia Supervisory Board Size, Profitability, and Liquidity on ISR disclosure at Islamic Commercial Banks in Indonesia in 2015-2019. The analysis technique in this study uses panel data regression using the Eviews 10 software program. Meanwhile, based on the results of the T test, it shows that the variables of Company Age and Size of the Sharia Supervisory Board affect the disclosure of ISR, while the variables of Profitability and Liquidity have no effect on the disclosure of ISR.Keywords: Islamic Social Reporting Disclosure, Company Age, Sharia Supervisory Board Size, Profitability, Liquidity.DAFTAR PUSTAKAAffandi, H., & Nursita, M. (2019). Profitabilitas, likuiditas, leverage, dan ukuran perusahaan: Sebuah analisis islamic social reporting (ISR) pada perusahaan yang terdaftar di JII. Majalah Ilmiah BIJAK, 16(1), 1-11. https://doi.org/10.31334/bijak.v16i1.318Aini, N., Susilowati, Y., Indarti, K., & Age, R.F. (2017). Pengaruh umur perusahaan, ukuran perusahaan, leverage, likuiditas, profitabilitas, dan kinerja lingkungan hidup terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) Tahun 2012-2015. Dinamika Akuntansi, Keuangan dan Perbankan, 6(1), 67-82. Retrieved from https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/5945Ajija, R.S., Sari, W.D., Setianto, H.R., & Primanti, R. M. (2011). Cara cerdas menguasai Eviews. Jakarta: Salemba Empat.Alma, B., & Priansa, D. J. (2014). Manajemen bisnis syariah: Menanamkan nilai dan praktik syariah dalam bisnis kontemporer. Bandung: Alfabeta.Basuki, A.T., & Yuliadi, I. (2015). Elektronik data prosessing (SPSS 15 dan Eviews 7). Yogyakarta: Danisa Media.Chariri, A., & Ghozali, I. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.DPR RI. (2007). Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas. Jakarta: DPR RI.Eksandy, A., & Hakim, M. Z. (2018). Faktor-faktor yang berpengaruh terhadap pengungkapan islamic social reporting pada perbankan syariah Indonesia periode 2011-2015. Jurnal Akuntansi Maranatha, 10(2): 187-198. https://doi.org/10.28932/jam.v10i2.1084Fauziah, K., & Yudho, P. (2013). Analisis pengungkapan tanggung jawab sosial perbankan syariah di Indonesia Berdasarkan Islamic Social Reporting Indeks. Jurnal Dinamika Akuntansi, 5(1), 12-20. https://doi.org/10.15294/jda.v5i1.2559Fitria, S., & Hartanti, D. (2010). Islam dan tanggung jawab sosial: Studi perbandingan pengungkapan berdasarkan global reporting initiative indeks dan Islamic social reporting indeks. Jurnal Simposium Nasional Akuntansi XIII Purwokerto.Ghozali, I. & Rahmatmono, D. (2013). Analisis multivariat dan ekonometrika: Teori, konsep, dan aplikasi dengan Eviews 8. Semarang: BPFE Universitas Diponegoro.Haniffa, R. (2002). Social reporting disclosure an Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128-146.Harahap, S.S. (2015). Analisis laporan keuangan. Yogyakarta: UPP STIM YKPN.Herawati, H., Rawi, R., & Destiana, R. (2019). Pengaruh ROA dan ukuran dewan pengawas syariah terhadap Islamic social reporting pada bank umum syariah. Jurnal Akuntansi, 14(1), 1-12. Retrieved from http://jurnal.unsil.ac.id/index.php/jak/article/view/958Hussain, A., Khan, M., Rehman, A., Zada, S.S., Malik, S., Khattak, A., & Khan, H. (2020). Determinants of Islamic social reporting in Islamic banks of Pakistan. International Journal of Law and Management, 63(1), 1-15. https://doi.org/10.1108/IJLMA-02-2020-0060Janggu, T. (2004). Corporate social disclosure of construction companies in Malaysia. Unpublished Thesis. Universiti Teknologi MARA.Jati, K.W., Agustina, L., Muliasari, I., & Armeliza, D. (2020). Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia. Banks and Bank Systems, 15(2), 47-55. http://dx.doi.org/10.21511/bbs.15(2).2020.05Khoiruddin, A. (2013). Corporate governance dan pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Jurnal Akuntansi Universitas Negeri Semarang, 2(2), 227-232. https://doi.org/10.15294/aaj.v2i2.2919Lestari, P. (2013). Determinants of Islamic social reporting in syariah banks: Case of Indonesia. International Journal of Business and Management Invention, 2(10), 28-34.Lestari, S. (2016). Pengaruh tingkat profitabilias, likuiditas, leverage, ukuran perusahaan, dan umur perusahaan terhadap pengungkapan Islamic social reporting pada perbankan syariah Indonesia tahun 2010-2014. Jurnal Akuntansi Unesa, 4(2).Mallin, C., Farag, H., & Ow-Yong, K. (2014). Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior & Organization, 103, S21-S38. https://doi.org/10.1016/j.jebo.2014.03.001Nalukenge, I., Nkundabanyanga, S.K., & Tauringana, V. (2012). Literacy, external user-pressure and quality of accounting information of Ugandan SMEs. Accounting in Africa, 12(A), 51-73. http://dx.doi.org/10.1108/S1479-3563(2012)000012A007Othman, R., Thani, A.Md., & Ghani, E.K. (2009). Determinants of Islamic social reporting among top shariah-approved companies in bursa Malaysia. Research Journal of International Studies, 12, 4-20.Othman, R., & Thani, A. (2010). Islamic social reporting of listed companies in Malaysia. International Business & Economics Research Journal, 9(4), 135-144. http://dx.doi.org/10.19030/iber.v9i4.561Prasetyoningrum, A.K. (2018). Pengaruh ukuran perusahaan, profitabilitas, leverage, efisiensi biaya, dan umur perusahaan terhadap Islamic social reporting pada perbankan syariah di Indonesia. MALIA: Journal of Islamic Banking and Finance, 2(2), 147-162. http://dx.doi.org/10.21043/malia.v2i2.4780Priyatno, D. (2012). Cara kilat belajar analisis data dengan SPSS 20. Yogyakarta: ANDI.Purwani, T., Nurlaela, & Wijayanti, S.A. (2018). The influence of company size, profitability, liquidity, leverage and tax avoidance disclosure against the Islamic social reporting on companies listed on the Indonesian stock index of sharia. Proceeding ICTESS (International Conference on Technology, Education, and Social Sciences), 39-47.Putri, R.K., & Kurnia, P. (2017). Pengaruh ukuran perusahaan, profitabilitas, leverage, likuiditas, dan basis kepemilikan terhadap corporate social responsibility pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi, 4(1), 558-571.Ramadhani, F. (2016). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan pengawas syariah terhadap pengungkapan Islamic social reporting (Studi empiris pada bank umum syariah di Indonesia tahun 2010-2014). Jurnal Online Mahasiswa Fakultas Ekonomi, 3(1), 2487-2500.Sofyani, H., Ulum, I., Syam, D., & Wahjuni, S. (2012). Islamic social reporting indeks sebagai model pengukuran kinerja sosial perbankan syariah (Studi komparasi Indonesia dan Malaysia). Jurnal Dinamika Akuntansi, 4(1), 36-46. https://doi.org/10.15294/jda.v4i1.1958Sudana, I.M. (2011). Manajemen keuangan perusahaan teori dan praktek. Jakarta: Erlangga.Triyuwono, I. (2006). Perspektif, metodologi, dan teori akuntansi syariah. Depok: PT RajaGrafindo Persada.Wardani, M.K., & Sari, D.D. (2018). Disclosure of Islamic social reporting in sharia banks: Case of Indonesia and Malaysia. Journal of Finance and Islamic Banking, 1(2), 105-120. https://dx.doi.org/10.22515/jfib.v1i2.1495Widiyanti, N.W., & Hasanah, N.T. (2017). Analisis determinan pengungkapan Islamic social reporting (Studi kasus pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2011-2015). BISNIS Jurnal Bisnis dan Manajemen Islam, 5(2), 239-264. http://dx.doi.org/10.21043/bisnis.v5i2.3013Winarno, W. W. (2015). Analisis ekonometrika dan statistika dengan EViews. Yogyakarta: UPP STIM YKPN.
THE ANALYSIS OF REVENUE OF GUARANTEE SERVICES IN SHARIA GUARANTEE COMPANIES Citra Mustika Anaphari; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 9 (2020): September-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20209pp1818-1830

Abstract

ABSTRAKPenelitian ini dibuat dengan tujuan untuk meneliti pengaruh klaim, biaya operasional, profitabilitas, dan inflasi teradap pendapatan imbal jasa penjaminan pada perusahaan penjaminan syariah. Sampel dalam penelitian ini merupakan sampel jenuh yaitu semua populasi digunakan sebagai sampel. Populasi peneltian ini adalah perusahaan penjaminan syariah di Indonesia yang terdaftar di OJK. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi berganda menggunakan data time series yang diolah dengan software SPSS 20. Dan hasil penelitian ini menunjukkan bahwa: (i) klaim, biaya operasional, dan profitablitas sebagai variabel yang signifikan dan hal ini juga membuktikan pengaruhnya secara parsial terhadap pendapatan imbal jasa penjaminan. (ii) Secara simultan Klaim, biaya operasional, profitabilitas dan inflasi berpengaruh signifikan terhadap pendapatan imbal jasa penjaminan. Kata kunci: Klaim, Biaya Operasional, Profitabilitas, Inflasi, Pendapatan Imbal Jasa Penjaminan ABSTRACTThis study aims to examine the effect of claims, operating costs, profitability, and inflation on the revenue of guarantee services revenue of sharia guarantee companies. The sample used is a saturated sample, which uses all the population as research samples. The population is sharia guarantee companies in Indonesia registered at OJK. This research uses a quantitative approach with multiple regression analyses using time-series data which is processed using SPSS 20. The results of this study show that: (i) claims, operating costs, and profitability as a significant variable and this also proves its effect partially on revenue of guarantee services. (ii) Simultaneously claims, operating costs, and profitability significantly influence the revenue of guarantee services.Keywords: Claim, Operating Costs, profitability, Inflation, Revenue Guarantee Services
THE INFLUENCE OF MACROECONOMIC VARIABLES AND DOW JONES ISLAMIC MARKET INDEX ON STOCK PRICES IN INDONESIA SHARIAH SHARES INDEX (ISSI) 2012-2019 Dinda Azzahroh Fathimiyah; Bayu Arie Fianto
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 11 (2020): November-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202011pp2183-2191

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis Pengaruh Inflasi, Nilai Tukar, Harga Minyak Dunia, Harga Emas Dunia, dan Dow Jones Islamic Market Index (DJIM) terhadap Harga Saham pada Indeks Saham Syariah Indonesia (ISSI) Tahun 2012-2019. Data yang digunakan dalam penelitian ini adalah data closing price menggunakan pendekatan penelitian kuantitatif metode Error Correction Model (ECM). Variabel-variabel yang digunakan dalam penelitian ini adalah inflasi, nilai tukar, harga minyak dunia, harga emas dunia, dan Dow Jones Islamic Market Index (DJIM). Hasil estimasi menunjukkan bahwa variabel inflasi dan harga minyak dunia dalam jangka panjang berpengaruh signifikan positif terhadap harga saham ISSI. Sedangkan harga emas dunia dalam jangka panjang berpengaruh signifikan negatif terhadap harga saham ISSI. Namun, variabel nilai tukar dan DJIM tidak berpengaruh signifikan terhadap harga saham ISSI. Penelitian ini menambahkan uji robustness dengan out of sampling data yang terdiri 25%, 50%, 75% yang menunjukkan penerapan periode yang berbeda dapat melalui tahapan metode dan menghasilkan estimasi yang konsisten.Kata Kunci: Harga Saham, Makroekonomi, Indeks Saham Syariah Indonesia ABSTRACTThis study aims to analyze the effect of inflation, exchange rates, world oil prices, world gold prices, and the Dow Jones Islamic Market Index (DJIM) on stock prices in the Indonesian Islamic stock index (ISSI) 2012 - 2019. Data used in this study is data closing price using a quantitative research approach using the Error Correction Model (ECM) method. The variables used in this study are inflation, exchange rates, world oil prices, world gold prices, and the Dow Jones Islamic Market Index (DJIM). The estimation results show that the inflation variable and world oil price, in the long run, have a significant positive effect on the ISSI stock price. Meanwhile, the world gold price, in the long run, has a significant negative effect on the ISSI stock price. However, the exchange rate and DJIM variables did not have a significant effect on the ISSI stock price. This study adds a robustness test out of sampling data consisting of 25%, 50%, 75% which shows that the application of different periods can go through the method stages and produce consistent estimates.Keywords: Stock Price, Macroeconomics, Indonesian Sharia Stock Index
THE REACTION OF SHARIA CAPITAL MARKET REACTION TO THE ANNOUNCEMENT OF THE TRADE BALANCE DEFICIT Ichwan Abdillah; Puji Sucia Sukmaningrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 9 (2020): September-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20209pp1646-1660

Abstract

ABSTRAKTujuan dari penelitian ini yakni untuk menganalisis reaksi pasar dari investor sebelum dan sesudah pengumuman defisit neraca perdagangan terhadap abnormal return (AR) dan trading volume activity (TVA). Model yang digunakan untuk menghitung AR adalah Market-Adjusted Model yang didapat dari return indeks pasar yakni return pasar indeks harga saham gabungan (IHSG). Periode yang digunakan adalah 3 hari sebelum dan 3 hari sesudah pengumuman defisit neraca perdagangan. TVA digunakan untuk memperkirakan harga saham yang akan datang. Sampel dalam penelitian ini adalah saham yang tedaftar di BEI yang terrindeks di indeks saham syariah Indonesia (ISSI) menggunakan purposive sampling. Hasil menunjukkan tidak ada perbedaan yang signifikan pada AAR dan ATVA sebelum dan sesudah pengumuman defisit neraca perdagangan.Kata Kunci: reaksi pasar, study peristiwa, abnormal return, trading volume activity ABSTRACTThe purpose of this study is to analyze the market reaction of investors before and after the announcement of a trade balance deficit to abnormal return (AR) and trading volume activity (TVA). The model used to calculate the abnormal return is the Market-Adjusted Model obtained from market index returns, namely the market return of the composite stock price index. The periods used is 3 days before and 3 days after the announcement of a trade balance deficit. TVA is used to estimate future stock prices. The sample in this study is shares listed in the IDX that are indexed in the Indonesian Islamic stock index (ISSI) using purposive sampling. The results showed no significant differences in AAR and ATVA before and after the announcement of a trade balance deficit.Keywords: market reaction, event study, abnormal return, trading volume activity

Page 92 of 116 | Total Record : 1152

 90   91   92   93   94 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol. 12 No. 4 (2025): November-2025 Vol. 12 No. 3 (2025): Agustus-2025 Vol. 12 No. 2 (2025): Mei-2025 Vol. 12 No. 1 (2025): Februari-2025 Vol. 11 No. 4 (2024): November-2024 Vol. 11 No. 3 (2024): Agustus-2024 Vol. 11 No. 2 (2024): Mei-2024 Vol. 11 No. 1 (2024): Februari-2024 Vol. 10 No. 6 (2023): November-2023 Vol. 10 No. 5 (2023): September-2023 Vol. 10 No. 4 (2023): Juli-2023 Vol. 10 No. 3 (2023): Mei-2023 Vol. 10 No. 2 (2023): Maret-2023 Vol. 10 No. 1 (2023): Januari-2023 Vol. 9 No. 6 (2022): November-2022 Vol. 9 No. 5 (2022): September-2022 Vol. 9 No. 4 (2022): Juli-2022 Vol. 9 No. 3 (2022): Mei-2022 Vol. 9 No. 2 (2022): Maret-2022 Vol. 9 No. 1 (2022): Januari-2022 Vol. 8 No. 6 (2021): November-2021 Vol. 8 No. 5 (2021): September-2021 Vol. 8 No. 4 (2021): Juli-2021 Vol. 8 No. 3 (2021): Mei-2021 Vol. 8 No. 2 (2021): Maret-2021 Vol. 8 No. 1 (2021): Januari-2021 Vol. 7 No. 12 (2020): Desember-2020 Vol. 7 No. 11 (2020): November-2020 Vol. 7 No. 10 (2020): Oktober-2020 Vol. 7 No. 9 (2020): September-2020 Vol. 7 No. 8 (2020): Agustus-2020 Vol. 7 No. 7 (2020): Juli-2020 Vol 7, No 7 (2020): Juli-2020 Vol. 7 No. 6 (2020): Juni-2020 Vol. 7 No. 5 (2020): Mei-2020 Vol. 7 No. 4 (2020): April-2020 Vol. 7 No. 3 (2020): Maret-2020 Vol. 7 No. 2 (2020): Februari-2020 Vol. 7 No. 1 (2020): Januari-2020 Vol. 6 No. 12 (2019): Desember-2019 Vol. 6 No. 11 (2019): November-2019 Vol. 6 No. 10 (2019): Oktober-2019 Vol. 6 No. 9 (2019): September-2019 Vol. 6 No. 8 (2019): Agustus-2019 Vol. 6 No. 7 (2019): Juli-2019 Vol. 6 No. 6 (2019): Juni-2019 Vol. 6 No. 5 (2019): Mei-2019 Vol. 6 No. 4 (2019): April-2019 Vol. 6 No. 3 (2019): Maret-2019 Vol. 6 No. 2 (2019): Februari-2019 Vol. 6 No. 1 (2019): Januari-2019 Vol. 5 No. 12 (2018): Desember-2018 Vol. 5 No. 11 (2018): November-2018 Vol. 5 No. 10 (2018): Oktober-2018 Vol. 5 No. 9 (2018): September-2018 Vol. 5 No. 8 (2018): Agustus-2018 Vol. 5 No. 7 (2018): Juli-2018 Vol. 5 No. 6 (2018): Juni-2018 Vol. 5 No. 5 (2018): Mei-2018 Vol. 5 No. 4 (2018): April-2018 Vol. 5 No. 3 (2018): Maret-2018 Vol. 5 No. 2 (2018): Februari-2018 Vol. 5 No. 1 (2018): Januari-2018 Vol. 4 No. 12 (2017): Desember-2017 Vol. 4 No. 11 (2017): November-2017 Vol. 4 No. 10 (2017): Oktober-2017 Vol. 4 No. 9 (2017): September-2017 Vol. 4 No. 8 (2017): Agustus-2017 Vol. 4 No. 7 (2017): Juli-2017 Vol. 4 No. 6 (2017): Juni-2017 Vol. 4 No. 5 (2017): Mei-2017 Vol. 4 No. 4 (2017): April-2017 Vol. 4 No. 3 (2017): Maret-2017 Vol. 4 No. 2 (2017): Februari-2017 Vol. 4 No. 1 (2017): Januari-2017 Vol. 3 No. 12 (2016): Desember-2016 Vol. 3 No. 11 (2016): November-2016 Vol. 3 No. 10 (2016): Oktober-2016 Vol. 3 No. 9 (2016): September-2016 Vol. 3 No. 8 (2016): Agustus-2016 Vol. 3 No. 7 (2016): Juli-2016 Vol. 3 No. 6 (2016): Juni-2016 Vol. 3 No. 5 (2016): Mei-2016 Vol. 3 No. 4 (2016): April-2016 Vol. 3 No. 3 (2016): Maret-2016 Vol. 3 No. 2 (2016): Februari-2016 Vol. 3 No. 1 (2016): Januari-2016 Vol 2, No 12 (2015): Desember-2015 Vol. 2 No. 12 (2015): Desember-2015 Vol 2, No 11 (2015): November-2015 Vol. 2 No. 11 (2015): November-2015 Vol 2, No 10 (2015): Oktober-2015 Vol. 2 No. 10 (2015): Oktober-2015 Vol. 2 No. 9 (2015): September-2015 Vol 2, No 9 (2015): September-2015 Vol. 2 No. 8 (2015): Agustus-2015 Vol 2, No 8 (2015): Agustus-2015 Vol 2, No 7 (2015): Juli-2015 Vol. 2 No. 7 (2015): Juli-2015 Vol 2, No 6 (2015): Juni-2015 Vol. 2 No. 6 (2015): Juni-2015 Vol. 2 No. 5 (2015): Mei-2015 Vol 2, No 5 (2015): Mei-2015 Vol. 2 No. 4 (2015): April-2015 Vol 2, No 4 (2015): April-2015 Vol 2, No 3 (2015): Maret-2015 Vol. 2 No. 3 (2015): Maret-2015 Vol 2, No 2 (2015): Februari-2015 Vol. 2 No. 2 (2015): Februari-2015 Vol. 2 No. 1 (2015): Januari-2015 Vol 2, No 1 (2015): Januari-2015 Vol. 1 No. 12 (2014): Desember-2014 Vol 1, No 12 (2014): Desember-2014 Vol. 1 No. 11 (2014): November-2014 Vol 1, No 11 (2014): November-2014 Vol. 1 No. 10 (2014): Oktober-2014 Vol 1, No 10 (2014): Oktober-2014 Vol 1, No 9 (2014): September-2014 Vol. 1 No. 9 (2014): September-2014 Vol. 1 No. 8 (2014): Agustus-2014 Vol 1, No 8 (2014): Agustus-2014 Vol 1, No 7 (2014): Juli-2014 Vol. 1 No. 7 (2014): Juli-2014 Vol 1, No 6 (2014): Juni-2014 Vol. 1 No. 6 (2014): Juni-2014 Vol. 1 No. 5 (2014): Mei-2014 Vol 1, No 5 (2014): Mei-2014 Vol 1, No 4 (2014): April-2014 Vol. 1 No. 4 (2014): April-2014 Vol 1, No 3 (2014): Maret-2014 Vol. 1 No. 3 (2014): Maret-2014 Vol. 1 No. 2 (2014): Februari-2014 Vol 1, No 2 (2014): Februari-2014 Vol. 1 No. 1 (2014): Januari-2014 Vol 1, No 1 (2014): Januari-2014 More Issue