8 research outputs found

    Komparasi Kinerja Perbankan Syariah Dengan Bank Konvensional: Suatu Studi Literatur

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    This article looks at how the development of Islamic banking performancein recent years when compared with the performance of conventional banks.This article compares the results of several studies that have been conductedon the two types of banking. The previous study using financial ratios to look at the financial performance of banks. Based on some previous research, there are several measuring tool used to view the performance of both Islamic and conventional banking, is to approach CAMELS (Capital, Assets, Management, Earnings, Liquidity and Market Risk Sensitivity). The ratio used in CAMEL ratios include profitability ratios, liquidity risk and credit risk. In general the results obtained from these studies are not found significant differences in the performance of Islamic and conventional banking. As for some of the differences that exist more on smaller credit risk in Islamic banks and the greater liquidity in Islamic banks. This is a good signal for the development of Islamic banking both nationally and Internationally.Artikel ini melihat bagaimana perkembangan kinerja perbankan syariah beberapa tahun belakangan ini jika dibandingkan dengan kinerja bank konvensional. Artikel ini membandingkan hasil beberapa penelitian yangtelah dilakukan terhadap kedua jenis perbankan tersebut. Penelitian terdahulumenggunakan beberapa rasio keuangan untuk melihat kinerja keuanganperbankan. Berdasarkan beberapa penelitian terdahulu terdapat beberapaalat ukur yang digunakan untuk melihat kinerja baik perbankan syariah maupun konvensional, yaitu dengan pendekatan CAMELS. Adapun rasio yang digunakan dalam rasio CAMEL meliputi rasio profitability, liquidity risk, dan credit risk. Secara umum hasil yang diperoleh dari beberapa penelitian tersebut adalah tidak ditemukan adanya perbedaan yang signifikan dalam kinerja perbankan syariah maupun konvensional. Adapun beberapa perbedaan yang ada lebih pada risiko kredit yang lebih kecil pada bank syariah dan likuiditas yang lebih besar pada bank syariah. Hal ini merupakan sinyal yang baik bagi perkembangan perbankan syariah baik secara nasional maupun Internasional

    Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak

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    The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The population used are entrepreneurs registered with the cooperative service, small and medium enterprises in the city of Salatiga. The sampling technique used purposive sampling to obtain as many as 33 samples. Data analysis using multiple linear regression and moderated regression analysis (MRA). The results showed that the fairness of tax collection, taxation system, and tax sanctions could not affect the act of tax evasion. Then religiosity cannot be a moderator in the act of tax evasion. However, subjective norms have been shown to influence tax evasion. Subjective norms are suggestions or invitations to those closest to them to comply with tax regulations not to commit tax evasion. Religiosity cannot reduce tax evasion because it is influenced by external factors so that religiosity as an individual value embedded in the person cannot be a component that reduces tax evasion

    The influence of corporate governance and financial performance on disclosure of Islamic Social Reporting

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    This research is motivated by the disclosure of Islamic Social Reporting (ISR) because it needs to be implemented by Islamic banks in meeting the expectations of stakeholders, especially the Muslim community. The purpose of this study is to find out the effect of Good Corporate Governance (GCG) and Financial Performance on Islamic Social Reporting (ISR) Disclosures with Non-Performing Financing (NPF) as Intervening Variables in Islamic Commercial Banks in Indonesia (2016-2020 Period). The research data collection method is by using secondary data sourced from the Annual Reports of each Islamic bank from 2016 to 2020. The results show that the variables of the Board of Commissioners, and Financial Performance are able to influence the Disclosure of Islamic Social Reporting (ISR) while the Sharia Supervisory Board, Audit Committee, Institutional Ownership does not affect Islamic Social Reporting (ISR) Disclosures. The variables of the Audit Committee and Institutional Ownership mediated by Non-Performing Financing (NPF) are able to influence the Disclosure of Islamic Social Reporting (ISR) while the Board of Commissioners, Sharia Supervisory Board, and Financial Performance mediated by Non-Performing Financing (NPF) do not affect the Disclosure of Islamic Social Reporting (ISR).Keywords: Good Corporate Governance, Islamic Social Reporting, Non-Performing Financin

    DIGITALIZATION OF THE BLUE ECONOMY: CONCEPTUAL PAPER FOR THE DEVELOPMENT OF THE GLOBAL HALAL HUB IN INDONESIA

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    Economic growth that has not yet fully recovered due to COVID-19 requires creative economic policies that can elevate public sectors that have not been a priority. On the other hand, digital technology is recognized as a breakthrough in upgrading progress in various aspects. This conceptual paper aims to synthesize the role of digital technology in developing the halal industry through the use of the blue economy in the form of a global halal hub policy in Indonesia. This research was conducted in a structured and systematic descriptive manner. A study of various Scopus articles found that supply chain traceability in the halal industry requires a guarantee of halal product guarantees from upstream to consumers. Facing high global halal growth, it is necessary to synergize the role of land, sea, and air logistics with information technology and economic digitization systems. Through the development of digitalization of the blue economy, the Indonesian global halal hub can be an alternative to improving logistics routes for halal products in international trade with guaranteed supply chains that are controlled through information technology systems so that information openness between agents will emerge and can automatically accelerate domestic and international economic growth. The novelty of this research is that it synergizes the potential of the blue economy sector, which has not been studied much for the development of the halal industry at the global level. This can be a reference so that the involvement of the blue economy role is also prioritized in making halal logistics policies

    The Role of Good Corporate Governance in The Relationship Between Investment and Funding Activities on The Value Of Sharia Shares

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    This study aims to determine the effect of strong corporate governance on investment and financing decisions based on the shariah stock return of the Jakarta Islamic Index between 2017 and 2020. This is a quantitative analysis utilising secondary data, with the Jakarta Islamic Index-listed companies as the population. To collect samples, a method of systematic sampling based on preset criteria was utilized. From 2017 through 2020, ten companies included in the Jakarta Islamic Index make up the sample. Multiple Regression Analysis (MRA) was used to assess the outcomes of this investigation. A Simple Regression Analysis (SRA) was conducted to determine the direct relationship between the variables. The investment choice variable influences business value in a positive and statistically significant manner, which is inversely proportional to the funding decision variable, which influences business value in a positive but statistically insignificant manner. In addition, the Moderated Regression Analysis (MRA) test suggests that GCG can moderate the relationship between investment and funding decisions and enterprise value

    The effect of company profitability, leverage, and growth on company value with capital structure as intervening variables

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    ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan pertumbuhan perusahaan terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening pada bank umum syariah yang terdaftar  di Otoritas Jasa Keuangan pada tahun 2015-2020. Penelitian kuantitatif menggunakan data sekunder, dengan populasi yang terdiri dari bank umum syariah yang yang terdaftar di Otoritas Jasa Keuangan. Purposive sampling dengan kriteria tertentu digunakan untuk memperoleh sampel. Sampel terdiri dari 11 bank umu syariah yang terdaftar di Otoritas Jasa Keuangan periode 2015-2020. Analisis regresi berganda digunakan untuk melihat hubungan langsung dan analisis jalur (path analysis) untuk menyelidiki hubungan sebab akibat dalam regresi berganda ketika variabel bebas mempengaruhi variabel terikat baik secara langsung maupun tidak langsung. Berdasarkan pengujian profitabilitas berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan, pertumbuhan perusahaan dan struktur modal berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, profitabilitas berpengaruh negatif dan tidak signifikan terhadap struktur modal, leverage berpengaruh positif dan signifikan terhadap struktur modal, pertumbuhan perusahaan berpengaruh negatif dan tidak signifikan terhadap struktur modal, struktur modal tidak dapat memediasi pengaruh profitabilitas, leverage, dan pertumbuhan perusahaan terhadap nilai perusahaan. Kata Kunci: Profitabilitas, leverage, pertumbuhan perusahaan, nilai perusahaan, struktur moda

    Pengaruh Inflasi, Pertumbuh Ekonomi, Jumlah Penduduk Terhadap Kesejahteraan Dengan ZIS Sebagai Variabel Moderasi

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    This study was conducted to analyze the Effect of Inflation, Economic Growth, Population on Welfare in Indonesia for the 2015-2019 Period with Zakat, Infaq, Alms (ZIS) as Moderating Variables. This study uses quantitative research using multiple regression analysis with the Moderated Regression Analysis (MRA) test. This study uses secondary data in the form of monthly time series data. Then processed using the tool Eviews 9. This analysis includes Stationarity, Multiple Regression Test, Statistics test (Ttest, Determinant Coefficient (R2) and Classical assumption test.The results of this study are that the inflation variable has a positive and significant effect on welfare in Indonesia for the 2015-2019 period. Economic growth variable has a positive and insignificant effect on welfare in Indonesia for the 2015-2019 period. The population variable has a positive and insignificant effect on welfare in Indonesia for the 2015-2019 period. Simultaneously, inflation, economic growth, population have an effect on welfare in Indonesia for the 2015-2019 period. Zakat, Infaq, Alms (ZIS) can moderate inflation on welfare in Indonesia for the 2015-2019 period. Zakat, Infaq, Alms (ZIS) cannot moderate inflation on welfare in Indonesia for the 2015-2019 period. Zakat,Infaq, Alms (ZIS) can moderate the population towards welfare in Indonesia for the 2015-2019 perid

    INDUKSIAPOPTOSIS EKSTRAKETANOLIK CIPLUKAN (Physalisangu/ataL.)PADASEL KANKERLEHERRAHIMHeLaMELALUIPENEKANANEKSPRESIBcl-2

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    lnsidensi kanker leher rahim yang terus meningkat mendorong berbagai penelitian untuk mengeksplorasi senyawa tanaman sebagai agen kemopreventif. Ciplukan (Physalis angulata L.) adalah salah satu tanaman yang berpotensi sebagai agen kemopreventif pada beberapa jenis sel kanker dengan meregulasi proliferasi sel, siklus sel maupun apoptosis. Pada penelitian ini potensi pemacuan apoptosis ekstrak etanolik ciplukan akan diteliti lebih lanjut pada sel kanker leher rahim HeLa. Pemacuan apoptosis ekstrak etanolik ciplukan diamati melalui metode Double Staining dan dievaluasi lebih lanjut dengan lmunositokimia. Hasi/ pengamatan secara kualitatif pada perlakuan menunjukkan terjadinya apoptosis yang ditandai dengan fluoresensi oranye dan terjadi fragmentasi se/ dengan munculnya badan-badan apoptosis. Ekspresi protein Bcl-2 selanjutnya diamati untuk mengetahui kemungkinan mekanisme molekuler induksi apoptosis. Hasi/ percobaan imunositokimia menunjukkan terjadinya penekanan ekspresi protein antiapoptosis Bcl-2 dibandingkan dengan kontrol sel. Hasi/ penelitian ini mengindikasikan bahwa ekstrak etanolik ciplukan (Physalis angulata 1.) dapat menginduksi apoptosis sel HeLa dengan menekan ekspresi Bcl-2. Penelusuran aksi molekuler perlu dikembangkan untuk mendukung pemanfaatan ciplukan sebagai agen antikanker yang efektif
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