Objective: This study aims to analyze the differences in profitability ratios before, during, and after the COVID-19 pandemic in technology and information sector companies listed on the Indonesia Sharia Stock Index (ISSI). The profitability ratios used in this study are Return on Assets (ROA) and Return on Equity (ROE). Method: This research employs a quantitative approach using descrip…
Objectives : This thesis aims to analyze whether Islamic Corporate Social Responsibility and Green Accounting have an impact on the financial performance on Transportation and Logistics Sector Listed on ISSI from 2019 to 2023). Methods : This study uses a quantitative approach. The data collection technique for this research employs purposive sampling tested on 10 transportation and …
Objectives : This study aims to analyse the effect of Environmental, Social, and Governance (ESG) risk on corporate financial performance, with status of sharia-compliant shares as a moderating variable. Methods : This research uses descriptive quantitative techniques, namely the moderation regression analysis (MRA) tests. The sample consists of 80 companies from 10 industrial sec…
Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports …
"Background - Looking at a number of study programs under the licensing of the Ministry of Research, Technology and Higher Education and Ministry of Religious Affairs of the Republic of Indonesia in many areas which decreased its performance level until it ended at the closing of the operational permit and even the revocation of the college permit concerned. Organizational performance i…
Background – The population of Ogan Komering Ilir Regency in 2020 is 769,348 people. The poverty rate in 2020 reached 123.34 thousand people, then in 2021 it increased to 124.78 thousand people. The increasing poverty rate becomes a problem in the performance of zakat managers, while zakat itself is one form of poverty alleviation efforts. Objective - This study was to determine the …
Tujuan: Untuk menganalisi kinerja dan akuntabilitas Organisasi Pengelola Zakat di Masa Pandemi Covid-19. Metode: Penlitian ini mengunakan metode deskriptif kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan menggunakan laporan keuangan LAZ Al Bunyan yang diperoleh melalui website resmi. Hasil/Temuan: Hasil penelitian ini menunjukkan bahwa dalam kegiat…
This research aims to spread the impact of Islamic spirituality in entrepreneurship, personal motivation, social environment, as well as education and learning on interest in entrepreneurship in active and productive age groups. The data analysis method used is SmartPLS (Partial Least Squares Structural Equation Modeling). Primary data was collected through an online questionnaire distributed t…
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…
Penelitian ini bertujuan untuk menguji pengaruh tata kelola (GCG), dana kebajikan dan zakat perusahaan terhadap kinerja perbankan syariah di Indonesia dengan ukuran perusahaan sebagai variabel kontrol. Sampel yang digunakan dalam penelitian ini adalah BUS yang terdaftar di Otoritas Jasa Keuangan (OJK) dari periode 2018-2022. Metode analisis yang digunakan dalam penelitian ini adalah regresi dat…