THE QUALITY OF VOLUNTARY SUSTAINABILITY REPORT ASSURANCE STATEMENTS: EVIDENCE FROM FORTUNE GLOBAL 500

Number of companies adopting sustainability report assurance is increasing rapidly. Prior researches have explored factors that might drive companies to voluntary adopt assurance on their sustainability reports. But, few researches focus on the quality of sustainability report assurance statements provided. The first objective of this research is to investigate how the quality of assurance statement differs among different assurance providers. The second objective of the research is to explore whether quality of assurance statement is jointly affected by national legal environment where company is located and the company’s choice of assurance provider. Population of this Research is Fortune Global 500 Companies 2014 list. Final sample of this research is 135 companies. Independent sample t-test is used to test how the quality of assurance statement differs among different assurance providers. Multivariate regression analysis is used to test whether quality of assurance statement is jointly affected by national legal environment and assurance provider. The analysis’ result indicates that national legal environment has a negative and significant effect on assurance statement quality. Assurance provider also has a negative and significant effect on quality of assurance statement, while industry has a negative and slightly significant effect on it

UPAYA PENALARAN ISLAM : TELAAH GAGASAN ISLAMISASI ILMU PENGETAHUAN DAN ISLAM SEBAGAI ILMU

Efforts to secularize knowledge by the West aroused intellectual fervor among Muslims. Muslims feel aggrieved by the ideology promoted by the West. In their efforts to counteract the secularization of knowledge, Muslims try to make Islam a scientific paradigm. So the idea of Islamization of science and Islam as a science was raised by Muslim scholars. The two ideas have different concepts. The Islamization of science seeks to dig from context to text, while Islam as a science departs from text to context. Despite their different methods, the two of them are an attempt to Islamic reasoning

Screening Standards in Sharia Capital Market Investor Legal Protection

The growth of single investor identification on September 29 2022 reached 9.76 million, dominated by millennials with a percentage of 59.43%, and when compared to the total population of Indonesia, the share of investor growth is around 3.6%. Calculation of growth recapitulation is based on account opening through Perantara Pedagang Efek (PPE) both conventionally and sharia. Investors who enter the stock exchange consist of various types who have their own goals, so they have the potential risk of codifying securities on ISSI and JII of the formation of maisir, garar, darar and causing mafsadat. This study aims to analyze the screening standards in the legal protection of Islamic capital market investors. This research is normative legal research with a breakdown of 536 sharia issuers and analyzed through industry sectoral typologies and regulations 15/POJK.04/2015 and 35/POJK.04/2017. The results of this study found 7 issuers in the technology and film sectors that passed the DES, so deficiencies in the standard screening procession need to be improved by sectoral-based screening methods in the Sharia issuer index procession to increase the application of Sharia principles

Determination of A Firm Value with CSR as a Moderation Variable

The study aims to test the effect of profitability, leverage, and corporate size on a Firm Value with CSR as a moderation variable. Based on research methods, this research is classified as pure research. The method of data collection used in this study is to use the method of documentation through the company's financial statements published through the official website of the Indonesia Stock Exchange (IDX) which is www.idx.co.id. The population in this study used companies listed on the Indonesia Stock Exchange for the period 2015-2020. The sample used is a manufacturing company listed on the Indonesia stock exchange for the period 2015-2020. The sampling method uses purposive sampling with a sample of 24 companies that fit the criteria. Data analysis techniques use multiple linear regression analysis and multiple regression analysis, using spss software application version 25. The results showed that simultaneously profitability, leverage, and the size of the company had a significant effect on the Firm Value. Partially profitability and laverage have a significant positive effect on the Firm Value. But the size of the company has no effect on the Firm Value. CSR variables are able to moderate the influence of profitability and the influence of leverage on the Firm Value. But at the size of the company, corporate social responsibility is not able to moderate the influence of the size of the company on the Firm Valu

PERAN KHALID IBN WALID DALAM PERLUASAN WILAYAH ISLAM SERTA GELAR SEBAGAI SAEFULLAH (595 M – 642 M)

Bahrul Ulum. NIM 14123141126. “PERAN KHALID IBN WALID DALAM PERLUASAN WILAYAH ISLAM SERTA GELAR SEBAGAI SAEFULLAH 595-642 M”. Skripsi. Cirebon : Fakultas Ushuluddin Adab Dakwah, Jurusan Sejarah Kebudayaan Islam, Agustus 2016. Dalam skripsi ini penulis mencoba mendeskripsikan kondisi Rasulullah Saw pada saat menjaga kedaulatan wilayahnya di Madinah, sehingga muncul sejumlah pertikaian yang banyak terjadi antara pihak kaum Muslimin dengan kaum Musyrikin. Berawal dari berbagai macam tindakan yang dilakukan kaum Quraisy untuk menghentikan dakwah Rasulullah Saw, sehingga muncul berbagai peperangan antara kaum Quraisy dengan kaum Muslimin ini yang diantaranya ialah perang Badar, perang Uhud, dan perang Mu’tah. Kekalahan-kekalahan selalu dialami oleh kaum Quraisy, sehingga saat terjadi perang Uhud tahun ke-3 H/624 M muncullah Khalid Ibn Walid yang mampu menyelamatkan kaumnya dari kehancuran kaum Muslimin. Namun di tahun ke-8 H ia menggabungkan diri bersama pasukan Muslim. Maka dalam skripsi ini penulis merumuskan tujuan sebagai berikut yaitu, Bagaiman peran Khalid Ibn Walid dalam perluasan wilayah Islam, serta bagaimana proses Khalid Ibn Walid mendapatan gelar Saefullah yang di berikan Rasulullah Saw kepadanya. Penelitian ini menggunakan pendekatan library research dengan metode studi historis yang melalui empat tahapan. Pertama, pencarian/pengumpulan data (heuristik). Kedua, verifikasi sumber data yang didapat. Ketiga, interpretasi data yang telah ada. Dan keempat, penulisan data-data (historiografi). Hasil penelitian tersebut dapat disimpulkan sebagai berikut, sejak masuk Islamnya Khalid Ibn Walid tahun ke-8 H, dia berhasil membuka daerah baru Islam sampai ke daerah Syam. Namun sebelumnya Khalid Ibn Walid telah melalui perang terbesar yang di alami kaum Muslimin dalam melawan pasukan Romawi Byzantium. Namun Berkat setrategi-setragi yang di gunakannya saat perang Mu’tah, Khalid Ibn Walid mendapatkan gelar kehormatan oleh Rasulullah Saw sebagai Saefulah karena di samping keahliannya dalam mengatur peperangan dia juga telah berhasil membawa pasukan Muslimin dari kekalahan melawan pasukan Romawi yang begitu besar. Kata Kunci : Khalid Ibn Walid, Setrategi Perang, Konflik, Gelar

PENGEMBANGAN DAN VALIDASI TES PILIHAN GANDA BERBASIS PENALARAN UNTUK MENGUKUR PENGUASAAN MATERI PADA TOPIK TERMOKIMIA

Penelitian ini dilakukan untuk mengembangkan tes pilihan ganda berbasis penalaran dengan framework TIMSS 2015 pada topik termokimia yang valid dan reliabel. Metode yang digunakan adalah pengembangan dan validasi. Instrumen tes yang dihasilkan kemudian dilakukan uji validitas oleh tujuh orang validator ahli yaitu empat orang dosen kimia dan tiga orang guru kimia SMA yang berpengalaman. Responden dalam penelitian ini berjumlah 161 siswa di SMA Negeri 1 Lembang dan tiga orang guru Kimia untuk di wawancara. Produk penelitian ini adalah tes kimia berupa tes pilihan ganda berbasis penalaran yang merujuk pada framework TIMSS 2015 yang valid dan reliabel. Hasil validasi dianalisis menggunakan CVR (Content Validity Ratio) dengan nilai CVI sebesar 0,949 dan reliabilitas dianalisis menggunakan SPSS 23 dengan menentukan koefisien Cronbach Alpha dan diperoleh nilai 0,955. Hasil penelitian menunjukkan bahwa semua butir soal dinyatakan valid dan reliabilitasnya dapat diterima. Hasil wawancara memberikan penguatan terhadap intrumen tes yang dikembangkan bahwa instrumen tes layak digunakan untuk dijadikan tes sumatif kimia dan sebagai tes ujian akhir sekolah. --- This study was carried out to develop a valid and reliable reasoning-based multiple choice test based on the TIMSS 2015 framework on themochemical topic. Development method was applied to develop the test instrument, which is in the form of reasoning-based multiple-choice test based on the TIMSS 2015 framework. Then, the developed test instrument was validated by seven experts, namely four chemistry lecturers and three senior high school experienced chemistry teachers. This study involved 161 students of SMA N 1 Lembang and three chemistry teachers as the participants. The teachers were interviewed. The product of this study is a valid and reliable chemistry test instrument which is in the form of reasoning-based multiple-choice test based on the TIMSS 2015 framework. The result of validation test was analyzed by using CVR (Content Validity Ration) and the obtained CVI value is 0,949. The reliability was analyzed by using SPSS 23. The reliability index value was calculated by determine Cronbach Alpha coefficient and the value obtained was 0,955. The result of this study shows that all the test items are valid and the reliability can be accepted. The data obtained through the interview provide reinforcement that the developed test instrument is feasible to use in both summative chemistry tests and school final examinations

KONSTRUKSI KEILMUAN HUKUM EKONOMI ISLAM PENDEKATAN TEORI SISTEM JASSER AUDA

This paper highlights an attempt to construct an Islamic economics law by utilizing the system theory approach triggered by Jasser Auda. The core of this paper is to answer how the scientific law of Islamic economy is built so as to meet the goals of science itself, namely the creation of the more holistic of Islamic economics law, non-reductionist, morality, and non-literal. It also emphasizes on multi-dimensions rather than solely one-dimension, multi-value rather than merely comparing, reconstruction rather than deconstruction, theological discussion rather than causality discussion. The construction of the Islamic economics law is consistently run out by functioning the system on the fundamental principles namely validating all cognitions, openness, holistic, multi-dimensionality, and purposefulness

Progresifitas Regulasi Keuangan Syariah Di Indonesia

Abstract: This paper discusses about the progressive regulation of Islamic finance in Indonesia and its relation with the government's political will in shari’ah financial institutions. The progress of shari’ah financial regulation in Indonesia is good enough to solve various demands of operational optimization of shari’ah financial institutions in Indonesia. It shows that shari’ah financial regulation is massive and experiencing good progressive to answer operational problems of shari’ah financial institutions. The situation is also reinforced by the massive of the fatwa of the National Shari’ah Council (DSN). Various development programs of Islamic financial institutions conducted by the government through Bank Indonesia, BAPEPPAM, Financial Services Authority (OJK), and DSN show the existence of political will of the government to shari’ah financial institutions. To give a certain regulation in order to optimize the operational of shari’ah financial institutions, the government has massively issued various regulations. The progressiveness of shari’ah financial regulations prove that the political will of the government is seen in the effort of developing syari’ah financial institutions. Abstrak: Tulisan ini membahas tentang progresifitas regulasi keuangan syariah di Indonesia dan kaitannya dengan political will pemerintah pada lembaga keuangan syariah. Progres regulasi keuangan syariah di Indonesia cukup bagus untuk menyelesaikan berbagai tuntutan optimalisasi operasional lembaga keuangan syariah di Indonesia. Hal itu menunjukkan bahwa regulasi keuangan syariah cukup masif dan mengalami progresifitas yang baik untuk menjawab persoalan-persoalan operasional lembaga keuangan syariah. Keadaan tersebut diperkuat dengan progres fatwa Dewan Syariah nasional (DSN) yang cukup masif pula. Berbagai program pengembangan lembaga keuangan syariah yang dilakukan oleh pemerintah melalui Bank Indonesia, BAPEPPAM, Otoritas Jasa Keuangan (OJK), dan DSN menunjukkan adanya political will pemerintah terhadap lembaga keuangan syariah. Untuk menjawab kepastian regulasi demi optimalisasi operasional lembaga keuangan syariah, pemerintah secara masif mengeluarkan berbagai regulasi keuangan syariah. Progresifitas regulasi keuangan syariah menjadi bukti bahwa political will pemerintah tampak dalam upaya pengembangan lembaga keuangan syariah