This study aims to determine how the influence of the Characteristics of the Sharia Supervisory Board, Profitability and Leverage on Disclosure of Islamic Social Reporting, The population used in this study is 15 BUS in Indonesia within 3 years. Consecutive from 2018 to 2021. The samples in this study were 8 BUS for the 2018-2021 period with a total sample of 32 samples. This type of research i…
This study aims to both test and analyze the effect of Murabahah, Mudharabah, Musyarakah, Istishna, Ijarah, and Qardh financing on the Profitability of Bank Muamalat Indonesia for the 2017-2022 period partially or simultaneously which has been measured using the ratio Return On Assets (ROA). This research is a type of quantitative research using secondary data obtained from Bank Muamalat Indone…
This study aims to analyze how the application of Sharia and accounting aspects that occur in Sharia hotels in the Mandailing Natal district includes the suitability of their management under the DSN-MUI fatwa No. 108/DSN-MUI/X/2016 concerning the Implementation of Tourism Based on Sharia Principles and its financial reporting following PSAK 107 concerning Ijarah accounting which regulates reco…
Wabah penyakit Covid-19 yang melanda dunia telah menimbulkan dampak multidimensi termasuk di bidang ekonomi dan sosial. Namun, di tengah pelemahan perekonomian nasional, menariknya industri Lembaga Keuangan Syariah (LKS) menunjukkan kinerja dan dampak positif di lingkup sosial-ekonomi. Oleh karena itu, penelitian ini dilakukan untuk mengetahui strategi, kebijakan, dan manajamen risiko LKS serta…
This study aims to determine the effect of bank age, bank size, profitability and leverage on sharia compliance with AAOIFI in Indonesia. This study used secondary data from the Annual Report of Islamic banks, especially in the financial statement. The sample were taken based on purposive sampling method with a total sample of 11 Islamic Comercial Banks on 2015 until 2019. Data were collected b…
Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui apakah terdapat perbedaan kinerja keuangan sebelum dan selama covid-19 pada perbankan syariah di Indonesia dan Malaysia. Dengan menggunakan uji Independent sample t-test dan Uji Mann Whitney dalam menganalisis kinerja keuangan perbankan dengan menggunakan pendekatan RGEC (Risk Profile, Good Corporate Governance, Earnings dan…
This study aims to examine the effect of Current Ratio, Earning per Share and Debt to Equity Ratio on sharia stock return of companies listed on the Jakarta Islamic Index for the period 2012-2020. The population in this study were all companies listed on the Jakarta Islamic Index for the period 2012-2020. Based on purposive sampling techniques, there are 9 companies that meet the criteria. Anal…
This study aims to examine the effect of Financing to Deposit Ratio, Non Performing Financing, and company size on the rate of profit sharing mudharabah deposits at Sharia Commercial Banks in Indonesia for the period 2015-2020. The population in this study were all Sharia Commercial Banks registered with the OJK in 2015-2020. Sampling was carried out by purposive sampling method with a total sa…