This study aims to determine the internal and external factors that influence the Islamic share price of the agricultural sector. This type of quantitative data uses quarterly secondary data in the form of panel data from 2019 – June 2022. The sample is nine Islamic stocks in the agricultural sector selected through a purposive sampling technique. This study uses a panel data regression with …
This study aims to determine the effect of students' understanding and behavior of Maqashid Syariah and Sustainability Report on the performance of UI GreenMeric implementation at the Faculty of Economics, Universitas Sriwijaya and the Faculty of Economics and Business, UIN Raden Fatah Palembang. The data used is in the form of primary data obtained by distributing questionnaires to 100 sample …
PSAK 109 No. 109 tentang zakat, infak/sedekah merupakan peraturan yang wajib diterapkan oleh lembaga pengelola zakatyang mendapat izin pemerintah seperti BAZNAS Kota Palembang. PSAK ini bertujuan mengatur pengakuan, pengukuran, penyajian, dan pengungkapan transaksi zakat, infak/sedekah. Dengan adanya PSAK ini diharapkan masyarakat luas dapat membaca laporan pengelola zakat dan dapat mengawasi p…
The aim of this study to examine the influence of the Halal income, Zakat, and Sharia Supervisory Board on the Financial Performance of Islamic Banking in Indonesia as measured through Return on Assets (ROA) in Islamic Banking in Indonesia from 2016 – 2022. This study uses secondary data taken from annual reports and good corporate governance reports of Islamic commercial banks in Indonesia. …
This study aims to examine the effect of the current ratio, debt to asset ratio, and third party funds on the return on asset ratio before and during the Covid 19 pandemic at BUS in Indonesia and Malaysia for the 2018-2019 and 2020-2021 periods. The sampling technique used purposive sampling, namely as many as 11 Islamic banks in Indonesia and 14 Islamic banks in Malaysia. The research data ana…
This study aims to discuss the operational system of Islamic banking in terms of the perceptions of ex-bankers of Islamic banks in Palembang City, in order to find out whether Islamic banking practices have been carried out in accordance with true Islamic sharia. This study used a qualitative method with data collection techniques through interviews and documentation and then analyzed using dat…
This research aims to determine the understanding of the management of the National Amil Zakat Agency (BAZNAS) in Ogan Ilir Regency regarding the implementation of PSAK No.109. The data used in this study were primary data, obtained through direct interviews with relevant parties involved in zakat, infak, or alms accounting policies, namely the Deputy Chairman 1 for Collection, Deputy Chairman …