Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan metode forward-looking expected loss sebagai konsekuensi Standar Akuntansi Keuangan (SAK) No 71 terhadap kualitas laba pada bank syariah. Oleh karena metode ini efektif pada tahun 2020, forwardlooking expected loss diukur dengan menggunakan rasio loan loss provisions dengan dummy tahun untuk membedakan antara forwardlooki…
The COVID-19 pandemic has led to an unprecedented economic crisis, causing millions of people to face job losses, business closures, and financial hardship. To prevent impacts on vulnerable populations, it is essential to have a strong social safety net in the faceof these difficulties. The purpose of this study is to examine the potential of zakat, the obligation of Islam to redistribute wealt…
"Purpose − This study aims to measure and compare the efficiency of Islamic and conventional banks in Indonesia and Malaysia, from 2015 to 2020. Methodology − Data Envelopment Analysis (DEA) was employed as a research method for measuring efficiency. The DEA results are also used to identify input or output variables that must be improved if the Decision-Making Unit (DMU) needs to improve …
This research investigates the effect of applying the forward-lookingexpected loss method as a consequence of Financial AccountingStandard (FAS) No 71 on earnings quality. Since the technique iseffective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-lookingand non-forward-looking…
Penelitian ini bertujuan untuk menganalisis pengaruh dari modal kerja yang diproksikan oleh working capital turnover, leverage yang diproksikan oleh debt to equity ratio, likuiditas yang diproksikan oleh current ratio dan quick ratio, pada masa covid-19 sebagai variable independent terhadap profitabilitas perusahaan yang diproksikan oleh return on equity. Penentuan sample dilakukan de…
Purpose – This study aims to investigate Muslim intention to accelerate zakat payment during COVID-19 pandemic. Design/methodology/approach – Partial Least Square Structural equation modeling (SEM) approach is used to test structural models and measurements. Online questionnaires were distributed to purposively selected respondents throughout Indonesia, which consists of all major…
Purpose – This study aims to know the effect of amil performance, mustahiq response, and zakat distribution system on zakat distribution program of BAZNAS Kota Bekasi and the effect of zakat distribution program on mustahiq welfare during COVID-19 pandemic. Design/methodology/approach – Structural Equation Model-Partial Least Square (SEM-PLS) is used to the model measurements. Online…
Tujuan: Skripsi ini bertujuan untuk mencari tahu apakah ada pengaruh PDB, Inflasi dan Covid-19 terhadap Tingkat Pengangguran (studi kasus di Indonesia 2014-2021) Metode: Penelitian ini menggunakan penelitian kuantitatif. Teknik pengambilan sampel menggunakan nonprobability sampling dengan purposive sampling dengan mengambil data dari BPS dan BI tahun 2014-2021 data perkuartal. Metode …
Goal : This study aims to examine the influence of Islamic social finance funds and village funds on poverty during the covid-19 pandemic in the Bogor Regency. Method : This research uses the qualitative method. Data collection in this research will be obtained from observations and interviews. Observations were carried out by seeking information and also reading literature related to…
Tujuan : Untuk mengetahui pengaruh rasio Return on Asset (ROA), Return on Equity (ROE), Current Ratio (CR), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER) terhadap Harga Saham yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) Sebelum dan Selama Covid- 19. Metode : Penelitian ini menggunakan metode kuantitatif dengan teknik analisisPartial Least Squares – Structural…