Initiation of Green Accounting Based on University Social Responsibility Toward Sustainable University

Focusing on sustainable development, universities have a role as a media  for the realization of public awareness for the implementation of sustainable values ​​that are integrated into life. At the university, to achieve sustainability, it must integrate the social environment, the natural environment, profit and adherence to religion in a balanced way. The level of understanding of the realization of a sustainable university is through the level of education into corporate social responsibility adopted by the world of social responsibility universities (USR). Green accounting is a reflection of corporate social responsibility and environmental perspectives. This study aims to examine the effect of green accounting initiatives consisting of environmental awareness, environmental involvement,  environmental reporting, and environmental audits on the sustainable improvement of universities. The sample in this study were 77 respondents, namely the Top Management of UIN Walisongo and IAIN Salatiga. The data analysis technique used is SPSS. Hypothesis test using regression test. Findings The results of the study that Environmental awareness and Environmental Involvment have a positive and significant effect on Sustainable University. Meanwhile, Environmental Reporting and Environmental Audit have no significant effect on Sustainable Universit

Analisis pengaruh makroekonomi terhadap dana pihak ketiga (DPK) dengan equivalent rate (ER) sebagai variabel intervening

This study aims to determine the Effect of Macroeconomics on Third-Party Funding (TPF) with the Equivalent Rate (ER) as the Intervening Variable (Case Study of Islamic Commercial Banks Period 2016-2020). This type of research is quantitative research which utilizes secondary data in the form of time-series data. Purposive sampling was used as the sampling method. The data that has been obtained later processed using the E-views version 9 application tool. Based on the results, it is shown that the Inflation, BI Rate, and Equivalent Ratevariables partially have a negative effect on TPF, while the Exchange Rate has a positive effect on TPF. Moreover, the variables of Inflation, Exchange Rate, and BI Rate have a positive and significant effect on the Equivalent Rate (ER). It is also found thatThe Equivalent Rate variable cannot mediate the effect of Inflation, Exchange Rate, and BI Rate on TPF

Perbankan Syariah dan Pertumbuhan Ekonomi Indonesia: Bagaimana Kontribusinya?

Islamic banking takes part in the Indonesian economic and financial system which contributes to the dynamics of eeconomic growth. The number of Islamic banks in Indonesia, through its market share, is still quite small, namely 5.95% in 2019 of the total national banking market share. One of the main activities of Islamic banking is channeling financing through financing based on the type of use and business category. This study aims to determine the short-term and long-term contribution of Islamic banking to Indonesia's economic growth using the Vector Error Correction Model (VECM) method. The data used in this study are quarterly secondary data of real Gross Domestic Product (GDP) and financing based on the use and category of Indonesian Islamic banking business types, which consist of working capital financing, investment financing and consumption financing. The results showed that in the short and long term, the variable consumption financing had a significant negative effect on Indonesia's economic growth

Pengaruh CAR, NOM dan Pembiayaan Murabahah terhadap Kinerja Keuangan Bank Umum Syariah dengan Ukuran Perusahaan sebagai Variabel Moderating

Penelitian ini menggunakan jenis penelitian kuantitatif dengan data sekunder berbentuk data panel. Populasi yang digunakan adalah seluruh Bank Umum Syariah yang berjumlah 14 bank syariah. Sampel yang digunakan sebanyak 9 bank syariah. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Metode pengumpulan data diperoleh melalui annual report masing-masing bank syariah. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji stasioneritas, uji asumsi klasik dan uji MRA. Pengolahan data menggunakan alat bantu Eviews versi 10. Hasil penelitian ini menunjukkan bahwa: 1) Variabel CAR berpengaruh negatif terhadap Kinerja Keuangan; 2) Variabel NOM tidak berpengaruh terhadap Kinerja Keuangan; 3) Variabel Pembiayaan Murabahah tidak berpengaruh terhadap Kinerja Keuangan; 4) Variabel Ukuran Perusahaan mampu memoderasi  hubungan antara CAR terhadap Kinerja Keuangan; 5) Variabel Ukuran Perusahaan tidak mampu memoderasi hubungan antara NOM terhadap Kinerja Keuangan; 6) Variabel Ukuran Perusahaan tidak mampu memoderasi hubungan Pembiayaan Murabahah terhadap Kinerja Keuangan.Kata Kunci: CAR, NOM, Pembiayaan Murabahah, Kinerja Keuangan, Ukuran Perusahaa

Disclosure of Islamic social reporting on sharia commercial banks in Indonesia

This study aims to determine the Disclosure of Islamic Social Reporting at Islamic Industrial Banks in Indonesia with Environmental performance as moderating. The sample in this study changed into 12 Islamic industrial Banks for the 2015-2020 period. The information used is 72 annual reports received by the documentation method. This study use panel data regression and using Moderated Regression Analysis. Results based on the studies found an effect that partially Leverage a company size variable has a positive effect on Islamic Social Reporting, Profitability doesn’t have any significant effect on Islamic Social Reporting. Environmental performance is capable of moderating the connection between company size and Islamic Social Reporting. but, environmental performance isn't always capable of moderating the connection profitability and leverage on the disclosure of Islamic Social Reporting.Keywords: Islamic Social Reporting, Islamic Banks, Profitability, Company Size, environmental performanc

Eksistensi Bank Wakaf Mikro Dan Implikasinya Terhadap Kesejahteraan Masyarakat Dalam Perspektif Islam

This study aims to analyze the existence of micro waqf banks and their implications for public welfare in an Islamic perspective. This research is an empirical study with qualitative. The data in this study are secondary data obtained from various journal, book and internet sources. The results in this study showed that Micro Waqf Bank is present as a funding solution in the community and it is proved able to guarantee the welfare of the community without contradicting the Islamic law

Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening

This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock pricesKeyword : Profitability, Capital Structure, Stock Pric

Implementasi Maqashid Syariah dengan Pengembangan Ekonomi Hijau Melalui Urban Farming

The trend of conventional economic in emerging countries raises problems in other sectors with systematic. This results in inconsistencies with the main objectives of carrying out economic activities. Economic goals are not only oriented towards wealth, but also protect the living ecosystem (hifdzu-n-nafsi) and also protect offspring (hifdzu-n-nasli). Fundamental corrections are needed to find new ways of economic development. Green economy as a new way to solve economic problems applying Maqashid Shariah. Green economy through Maqashid Shariah focuses on 3 concepts: 1) the quality of economic growth, 2) environmental efficiency, and 3) social growth. As a paradigm that is able to maintain sustainable ecosystems in achieving social economic growth by supporting welfare improvement. Urban farming is becoming a new path of discovery to develop the prosperity of implementing a green economy in Indonesia. Urban farming is an industrial cycle that produces, processes and sells food and energy to meet the needs of city consumers. All activities are carried out by the method of using and reusing natural resources and urban waste. Besides fulfilling the basic needs of every family that is the basis of a measure of money, urban farming is needed to get money with other household needs. The idea of returning to nature shows that urban agriculture is able to meet economic quality growth targets, save energy and social interaction in accordance with Islamic economic principles

Implementasi Maqashid Syariah dengan Pengembangan Ekonomi Hijau Melalui Urban Farming

The trend of conventional economic in emerging countries raises problems in other sectors with systematic. This results in inconsistencies with the main objectives of carrying out economic activities. Economic goals are not only oriented towards wealth, but also protect the living ecosystem (hifdzu-n-nafsi) and also protect offspring (hifdzu-n-nasli). Fundamental corrections are needed to find new ways of economic development. Green economy as a new way to solve economic problems applying Maqashid Shariah. Green economy through Maqashid Shariah focuses on 3 concepts: 1) the quality of economic growth, 2) environmental efficiency, and 3) social growth. As a paradigm that is able to maintain sustainable ecosystems in achieving social economic growth by supporting welfare improvement. Urban farming is becoming a new path of discovery to develop the prosperity of implementing a green economy in Indonesia. Urban farming is an industrial cycle that produces, processes and sells food and energy to meet the needs of city consumers. All activities are carried out by the method of using and reusing natural resources and urban waste. Besides fulfilling the basic needs of every family that is the basis of a measure of money, urban farming is needed to get money with other household needs. The idea of returning to nature shows that urban agriculture is able to meet economic quality growth targets, save energy and social interaction in accordance with Islamic economic principles

Improving Integrated Reporting Quality Through Islamic Corporate Governance

Innovative and adaptive to face new business challenges by making the process of creating added value for the company. Integrated Reporting is a reflection of the efficiency and effectiveness of various types of corporate capital. The main focus of the implementation of integrated reporting is on transparency and optimizing stakeholder interests, namely in the field of corporate governance. This study aims to examine the effect of the implementation of the Islamic corporate governance mechanism on integrated reporting. The sampling in this study was purposive sampling with the results of 12 Islamic banks. Hypothesis testing using multiple regression analysis. The result of hypothesis testing is the characteristics of independent commissioners consisting of the number and frequency of audit committee meetings have a positive and significant effect on improving the quality of integrated reporting. characteristics of the audit committee consisting of the number of audit committees, audit committee education, and the frequency of audit committee meetings have a significant effect on increasing integrated reporting quality. sharia supervisory board consisting of the number, education and frequency of sharia supervisory board meetings have an effect on increasing integrated reporting quality, except for the variable number of sharia supervisory board