Objective: This study aims to determine the effect of sharia financing, halal exports, exchange rates and inflation on the performance of the halal food and beverage sector in Indonesia. Method: This study uses a quantitative research method using the ARDL (Autoregressive Distributed Lag) analysis method and the data is analyzed using the E-views.12 program. The type of data used in t…
Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pra…
model for Islamic banks using the Maslahah Performa (MaP) approach. The performance measurement model encompasses six MaP maslahah orientations, namely worship, internal processes, talent, learning, customers, and wealth, with each maslahah orientation comprising specific measures, formulas, and targets. The development of performance measures is informed by a comprehensive array of sources, in…
Goal : This research aims to empirically test the role of accounting information systems as a mediating factor in the relationship between organizational culture and Islamic bank performance Methode : The method used in this research is quantitative with PLS-SEM data analysis techniques as a testing tool Fact/Finding : The results of this research indicate that there is a positive re…
Objective : This research aims to determine the influence of perceptions of conversion, religious figures, community figures, culture and customs on interest in becoming a customer of Bank Nagari Syariah in the community in West Sumatra. Method : This research is a quantitative research used primary data obtained through questionnaires that have been distributed to respondents. The data …
Tujuan : Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik dewan terhadap profitabilitas perbankan syariah di indonesia yang diukur menggunakan Return on Asset (ROA). Variabel independen, yaitu karakteristik dewan pengawas syariah, dewan komisaris dan dewan direksi dikaitkan dengan ukuran dewan, latar pendidikan dewan dan masa jabatan dewan dengan firm size sebagai …
Penelitian ini bertujuan untuk menguji pengaruh dan penggunaan indeks Internet Financial Reporting (IFR) terhadap transparansi laporan keuangan pada 5 perusahaan perbankan syariah yang terdaftar di Bursa Efek Indonesia pada periode 2017-2022 yang dijadikan objek pada penelitian ini. Dengan menggunakan metode penelitian deskriptif dan metode analisis konten, analisis data yang diperoleh …
"Tujuan: Menganalisis kondisi kinerja keuangan perbankan syariah sebelum dan sesudahkonsolidasi menjadi BSI,seperti rasio profitabilitas, rasio likuiditas, rasio kredit bermasalah, dan rasio pertumbuhan. Metode: Penelitian ini menggunakan data sekunder dengan mengumpulkan data dari Statistics of Islamic Banking yang diterbitkan oleh Otoritas Jasa Keuangan (OJK). Jenis penelitian ini adala…
Latar Belakang – Tahun 2019-2021 terjadi Pandemi Covid-19, maka perlu dilakukan penelitian menganalasisi seberapa kuat bank umum syariah menghadapi kondisi perekonomian di masa covid-19, salah satu caranya dengan pendekatan Indeks Maqashid Syariah. Pengukuran kinerja perbankan syariah berdasarkan Indeks Maqashid Syariah menjadi menarik apabila dianalisis pada masa pandemi covid 19. …
Background – In 2019-2021 the Covid-19 Pandemic occurred, it is necessary to conduct research to analyze how strong Islamic commercial banks are in facing economic conditions during the Covid-19 period, one of the ways is to approach the Sharia Maqashid Index. Measurement of Islamic banking performance based on the Sharia Maqashid Index becomes interesting when analyzed during the Cov…