El-Jizya : Jurnal Ekonomi Islam最新文献_第7页

Pengaruh Inflasi, BI Rate, NPF, dan BOPO terhadap Profitabilitas Bank Umum Syariah di Indonesia 通货膨胀、BI Rate、NPF和BOPO对印尼伊斯兰一般银行盈利能力的影响

El-Jizya : Jurnal Ekonomi Islam Pub Date : 2018-06-11 DOI: 10.24090/EJ.V6I1.2051

Toufan Aldian Syah

引用次数: 22

Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Perbandingan pada Bank Umum Syariah Milik Pemerintah dan Milik Swasta) 企业治理对企业社会责任披露的影响(比较政府和私营伊斯兰公共银行的研究)

El-Jizya : Jurnal Ekonomi Islam Pub Date : 2018-06-11 DOI: 10.24090/ej.v6i1.2048

Nurdin Nurdin

{"title":"Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Perbandingan pada Bank Umum Syariah Milik Pemerintah dan Milik Swasta)","authors":"Nurdin Nurdin","doi":"10.24090/ej.v6i1.2048","DOIUrl":"https://doi.org/10.24090/ej.v6i1.2048","url":null,"abstract":"Previous studies highlight the relationship between Corporate Governance and Corporate Social Responsibility. Good corporate governance has been found significantly influence the level of a company social responsibility whether in conventional or Islamic companies context. Most of the studies focus of the studies focus on conventional banks or Islamic banks belong to government or provate actors. However, limites or even none of the studies has tried to compare the impact of corporate governance on social responsibility between government and private owned syariah banks. Through quantitative method, we studied the differences between government and private owned syariah banks using six syariah banks samples. The sample was purposively selected from Indonesian Bank website. Our data analysis shows that all three variables; independent commissioners, boards of directors, and sharia supervisory boards are significantly impact the companies’ corporate social responsibility pactices. Eventhough, the difference between government and private owned syariah banks in social responsibilty practices is not significant, the result shows that the level compliance of government syariah banks towards social responsibiity is higher than private syariah banks. This might prove that government syariah banks might more commit to social welfare than private syariah banks. Future reseach with more samples and variables might be required to make the finding more valid.","PeriodicalId":283423,"journal":{"name":"El-Jizya : Jurnal Ekonomi Islam","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123084647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Sistem Ekonomi Islam Simbol Kesejahteraan Masyarakat 伊斯兰经济体系公共福利的象征

El-Jizya : Jurnal Ekonomi Islam Pub Date : 2018-06-11 DOI: 10.24090/EJ.V6I1.2047

Muhammad Wildan

引用次数: 0

Pengaruh Pengetahuan Pemilik, Skala Usaha, dan Umur Usaha terhadap Keberhasilan Kinerja Usaha dengan Penggunaan Informasi Akuntansi sebagai Variabel Moderasi (Survei pada Pemilik Usaha UKM Makanan Khas di Kabupaten Banyumas) 所有者知识、企业规模和企业年龄对会计信息作为温和变量的成功绩效的影响(对班尤马斯区典型小企业所有者的调查)

El-Jizya : Jurnal Ekonomi Islam Pub Date : 2018-06-11 DOI: 10.24090/EJ.V6I1.2044

Hastin Tri Utami

{"title":"Pengaruh Pengetahuan Pemilik, Skala Usaha, dan Umur Usaha terhadap Keberhasilan Kinerja Usaha dengan Penggunaan Informasi Akuntansi sebagai Variabel Moderasi (Survei pada Pemilik Usaha UKM Makanan Khas di Kabupaten Banyumas)","authors":"Hastin Tri Utami","doi":"10.24090/EJ.V6I1.2044","DOIUrl":"https://doi.org/10.24090/EJ.V6I1.2044","url":null,"abstract":"This study aimed to determine the influence of owner’s knowledge, business scale, busines life partially toward the success of business performance and also to determine the influence of owner’s knowledge, business scale, business life partially toward the success of business performance with using of accounting information as moderating variable. \u0000The population of this study is SME’s (Small Medium Enterprises) owners of Banyumas specialty food. Sample determining is using purposive sampling method. The respondents consist of 64 business owners. Hypotheses testing of this study use multiple linear regression and Moderated Regression Analysis (MRA). \u0000Based on the research result and data analysis using multiple linear regression and MRA show that : (1) owner’s knowledge has positive significant influence to the success of business performance; (2) business scale has positive significant influence to the success of business performance; (3) business life has positive significant influence to the success of business performance; (4) using of accounting information moderated positively toward the relationship of owner knowledge to the success of business performance; (5) using of accounting information moderated positively toward the relationship of business scale to the success of business performance; (6) using of accounting information moderated positively toward the relationship of business life to the success of business performance. \u0000The limitation of this study are: (1) independent variables only focus on internal business factors such as owner’s knowledge, business scale, and business life; (2) situational factor which is used as moderating variable in this study only one situational factor that is using of accounting information.","PeriodicalId":283423,"journal":{"name":"El-Jizya : Jurnal Ekonomi Islam","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133599680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7