Pengaruh Keahlian Akuntansi Komite Audit terhadap Sifat-sifat Perkiraan Laba

The aim of this study is to examine the influence of accounting expertise on audit committee on properties of earnings forecasts such as accuracy and dispersion. Non-accounting financial expertise, size, surprise, loss, zmijewski score, stdroe, earning level,auispec, audit committee size, audit committee independence, audit committee meet are used as control variable. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2011 - 2013. Sampling method used is purposive sampling. A criterion for firm which publish its earning forecast. Another criteria is the firm must make and complete data of its audit commitee. Total data of this study is 90 dta. Then, there are 18 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 72 data. Multiple regression used to be analysis technique. The empirical result of this study show that accounting financial expertise on audit commitee has positively significant influenced on accuracy of earning forecasts. Accounting financial expertise on audit commitee has no significant influence on dispersion of earning forecasts

Halal Awareness : Pengaruhnya Terhadap Keputusan Pembelian Konsumen Shopee dengan Religiositas Sebagai Variabel Moderasi

Purpose- This study aims to determine and analyze the effect of the halal awareness variable on Indonesian Muslim consumers on purchasing decisions at Shopee with religiosity as a moderating variable. Design/Methodology/Approach – Using quantitative descriptive methods, this study analyzes responses to questionnaires distributed to 264 respondents from Indonesia. To prove this hypothesis, the data collected was analyzed by partial least squares (SEM-PLS) using SmartPLS. Findings – This research shows that the Halal Awareness variable has a significant and significant effect on product purchasing decisions at Shopee with religiosity as a moderating variable. This finding confirms that halal awareness and religiosity factors are very important in encouraging Muslim consumers in Indonesia to make decisions to purchase halal products at Shopee. Practical Implication – In order to improve purchasing decisions in buying halal products in e-commerce, especially Shopee. then the role of the government will be very necessary in socializing and re-promoting the concept of halal lifestyle, especially in buying online products in e-commerce optimally in various platforms, such as social media, seminars, workshops and several other media. Then, business actors in various fields of goods production with online and e-commerce sales media are also required to increase awareness to support and develop halal products by certifying halal products, halal labeling and seeing the importance of halal products to become one of the promising types of products. and sell well in the market and also safe for consumers. Originality/Value – This study is the first to examine the effect of halal awareness on purchasing decisions of Indonesian Muslim consumer products at Shopee with religiosity as a moderating variable. This study succeeded in revealing the strengths and weaknesses of religiosity in influencing halal awareness of product purchasing decisions at Shopee

Opportunities and Challenges of Halal Certification in Micro, Small and Medium Food Enterprises (MSMEs) in Bandung

The purpose of this study was to knowing and analyzing the halal certification strategy in Greater Bandung with the IFAS and EFAS matrices based on expert judgment surveys. The method used in this research is a qualitative method with a descriptive research design. The analytical tools used are the IFAS matrix (Internal Strategic Analysis Summary) and the EFAS matrix (External Strategic Factors Analysis Summary). The results of the study show that the internal external matrix (IE) is in quadrant I with growth conditions. Stakeholders in Raya Bandung need to make efforts to improve halal certification. Several efforts that can be made by stakeholders are increasing awareness of the importance of halal certification so that they can help each other and support the implementation of halal certification in Greater Bandung. This research is the first to analyze the halal certification strategy for MSMEs in Greater Bandung

Analisis Pengaruh Inflasi, Produk Domestik Bruto dan Bagi Hasil terhadap dana pihak ketiga Bank Umum Syariah tahun 2014-2019

Dana Pihak Ketiga Bank Umum Syariah mengalami fluktuasi dan meningkat, pertumbuhan total aset di Indonesia mengalami perlambatan dan dana pihak ketiga merupakan komponen utama aset. Semakin besar dana pihak ketiga maka semakin besar pula aset perbankan. Maka posisi dana pihak ketiga menjadi penting dalam perkembangan aset perbankan. Penelitian ini bertujuan untuk melihat gambaran serta pengaruh Inflasi, Produk domestik bruto dan Bagi Hasil terhadap Dana pihak ketiga Bank Umum Syariah di Indonesia tahun 2014-2019. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Sampel penelitian berjumlah delapan Bank Umum Syariah yang diperoleh berdasarkan purposive sampling dengan periode penelitian selama enam tahun penelitian. Data yang digunakan adalah data sekunder. Metode yang digunakan analisis regresi data panel dengan  Eviews 9. Hasil penelitian ini menunjukkan bahwa produk domestik bruto berpengaruh terhadap dana pihak ketiga, inflasi tidak berpengaruh terhadap dana pihak ketiga dan Bagi hasil tidak berpengaruh terhadap dana pihak ketiga. Hal yang dapat dilakukan Bank Syariah dalam meningkatkan Dana Pihak Ketiga yaitu meningkatkan kinerja dalam pelaksanaan kegiatannya dan memberikan pembiayaan kepada sektor riil sehingga pendapatan masyarakat dapat meningkat dan masyarakat dapat menyisihkan sebagian pendapatan untuk saving

Bibliometric Computational Mapping Analysis of Publications on Sustainability and Islamic Finance

This study assesses the discourses of sustainability in Islamic Finance industry using a bibliometric approach to computational mapping analysis. This study acquires the article data from Google Scholar database with utilizing Publish or Perish reference manager application. The terms and article abstracts are used in channel the search process by employing keywords of “Sustainability, Islam and Finance”. The results display 998 articles that are considered as being relevant with the topic. Google scholar indexed articles are used for ten-year period, from 2012 - 2022. From the results of the search, topics related with sustainability in Islamic Finance can be classified into four terms which are Sustainability, Islam, Islamic Finance and Finance. The term sustainability has 222 links with a total strength of 3997 links. The term Islam, based on the result has 208 links with 2435 links of strength. While the term Islamic Finance comprises 176 links with a total of strength is 1117 links. Afterwards the term Finance encompasses 201 links with a total of link strengths around 1727 links. Based on the trends, from 2012-2022, the research regarding sustainability and Islamic Finance is increasing steadily with a slightly decrease in 2015 to 2016. In 2022 up to September, the number of studies concerning the area of sustainability and Islamic Finance accounts for 79. This study observes the number of studies and the areas covered regarding the theme. The implication of this research could be a starting point in exploring research in sustainability and in the context with Islamic Finance role on it

Analisis Laporan Keberlanjutan Studi Komparasi Bank Syariah Indonesia dan Maybank Islamic Berhad 2019-2022

This study emphasizes the importance of focusing on the sustainability and alignment of Sharia compliance disclosures in the context of Islamic Financial Institutions. Sustainability reporting is becoming increasingly crucial in the financial sector due to growing awareness of global environmental, social, and governance (ESG) issues. The initiative encourages Islamic Financial Institutions (IFIs) to increase transparency and accountability in their sustainability practices. This study tries explicitly to compare the Sustainability Report Analysis between Bank Syariah Indonesia and Maybank Islamic Berhad for 2019-2022. In this way, the study provides a deeper understanding of how these two institutions manage sustainability and disclosure of Sharia compliance. By aligning Sharia compliance with sustainability goals, IFIS can actively create a more responsible and ethical financial sector. This will contribute to broader sustainable development efforts, including sustainable economic growth, environmental protection, and Social Empowerment. This kind of research is essential to ensure that IFIs and other financial institutions understand and adhere to sustainability and Sharia compliance in a balanced manner to balance financial, ethical, and sustainability goals in their services to society