I-ECONOMICS: A Research Journal on Islamic Economics最新文献

{"title":"COMMUNITY EMPOWERMENT BASED ON SOCIAL ENTREPRENEURSHIP TRAINING: TRAINING IN MANAGEMENT OF COFFEE LEATHER BROWNIES BUSINESS IN SOPPENG CITY, SOUTH SULAWESI","authors":"Nur Amin, Tingga Sari Novi Prakaswati, H. Khotimah, Iin Sumarto","doi":"10.19109/HTTPS://DOI.ORG/10.19109/IECONOMICS.V5I1.3691","DOIUrl":"https://doi.org/10.19109/HTTPS://DOI.ORG/10.19109/IECONOMICS.V5I1.3691","url":null,"abstract":"The purpose of this study was to determine the level of success of the implementation of social entrepreneurship-based community empowerment programs in the training of business management of coffee skin brownies in Soppeng City, South Sulawesi. The population of this study was all people who participated in entrepreneurship training in the community empowerment program as many as 285 people. Data was collected using a questionnaire instrument that was processed and analyzed using quantitative descriptive analysis. The results showed that the level of success of the implementation of social entrepreneurship training-based empowerment programs in Soppeng City was highly measured by indicators: (1) increased knowledge and skills of the community in managing coffee skin into brownies, preparing business/business plans, and making simple books; (2) increasing community participation in training programs; and (3) increasing interest in the community in developing social-based creative entrepreneurship","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121492179","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}

{"title":"GOOD CORPORATE GOVERNANCE FOR SHARIA MICRO FINANCIAL INSTITUTION","authors":"Tri Mulato","doi":"10.19109/IECONOMICS.V4I2.2518","DOIUrl":"https://doi.org/10.19109/IECONOMICS.V4I2.2518","url":null,"abstract":"Abstract \u0000The growth of sharia financial institutions in Indonesia has experienced excellent growth, and has contributed to the development of the country. The existence of sharia financial institutions is increasingly in demand and many investors to develop sharia financial institutions. Without exception, sharia micro financial institutions consisting of BPRS and BMT. The account of BMT and BPRS continues to grow and experience growth, requiring governance in line with its character. This paper is qualitative, and uses descriptive qualitative analysis method, by describing the growth of sharia micro financial institution that is BPRS and BMT. Then describes the existing Good Corporate Governance (GCG) with BPRS and BMT. The results of this paper indicate that BPRS experienced good growth. Third Party Funds grew by 19.144% and financing grew by 14.862%, while the number of offices decreased by 0.222%. The BMT experienced 72.418 percent of receivables growth, 52.885 percent financing, and assets and placements grew below 40 percent. The concept of GCG with the five principles of Transparency, Accountability, Responsibility, Professional, and Fairness, fits perfectly with BPRS and BMT. It's just that it has different characters so it needs to be added the principle of partnership / friendship. \u0000 Keywords: Sharia of Financing Banking (BPRS), Baitul Maal Wattamwil (BMT), and  Good Corporate Governance (GCG) \u0000Abstrak \u0000Pertumbuhan lembaga keuangan syariah di Indonesia mengalami pertumbuhan yang sangat baik, serta telah memberikan kontribusi untuk pembangunan negara. Keberadaan lembaga keuangan syariah semakin banyak diminati dan banyak investor untuk mengembangkan lembaga keuangan syariah. Tana terkecuali lembaga keuangan mikro syariah yang terdiri dari BPRS dan BMT. Jumlah BMT dan BPRS terus bertambah serta mengalami pertumbuhan sehingga membutuhkan tata kelola yang sejalan dengan karakternya. Tulisan ini bersifat kualitatif, dan menggunakan metode analisis deskriftif kualitatif, dengan menguraikan pertumbuhan lembaga keuangan mikro syariah yaitu BPRS dan BMT. Kemudian menguraikan Good Corporate Governance (GCG) yang sudah ada dengan BPRS dan BMT. Hasil dalam tulisan ini menujukkan bahwa BPRS mengalami pertumbuhan yang baik Dana Pihak ketiga tumbuh sebesar 19,144 persen dan pembiayaan tumbuh sebesar 14,862 persen, sedangkan jumlah kantor mengalami penurunan sebesar 0,222 persen. Adapun BMT mengalami pertumbuhan piutang sebesar 72,418 persen, pembiayaan 52,885 persen, dan aset serta penempatan tumbuh dibawah 40 persen. Konsep GCG dengan lima prinsip Transparansi, Akuntabilitas, Tanggungjawab, Profesional, dan Kewajaran, sangat cocok dengan BPRS dan BMT. Hanya saja memiliki karakter yang berbeda sehingga perlu ditambah prinsip kemitraan/silaturahim dalam kegiatannya. \u0000Kata Kunci : Bank Pembiayaan Rakyat Syariah (BPRS), Baitul Maal Wattamwil (BMT), dan Good Corporate Governance (GCG)","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117042877","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}

{"title":"ANALISIS IDENTIFIKASI MASALAH UTAMA KOPERASI DI KABUPATEN BANYUASIN DALAM MEWUJUDKAN KESEJAHTERAAN ANGGOTA","authors":"Nurul Mubarok, Sinta Ardhillatul Jannah, Septi Laksanawati","doi":"10.19109/ieconomics.v4i2.3039","DOIUrl":"https://doi.org/10.19109/ieconomics.v4i2.3039","url":null,"abstract":"Abstract \u0000               Banyuasin Regency, especially the Air Kumbang sub-district, has cooperatives in every village, however, existing cooperatives face various problems. identification of initial problems that often occur are as follows: The level of participation of members in the process of developing their organizational activities is still low. The quality and quantity of HR, market access, institutional access, access to finance and information and the use of appropriate technology are still minimal. The low understanding of philosophy, history and cooperative ideology is part of a weakness that has an impact on different perceptions or perspectives that are increasingly distant from their character. Other problems some cooperatives / actors in cooperative management activities tend to be easily intervened. They are only oriented to one side, namely business in order to gain income without consciously making a loss at the expense of their identity. \u0000               The research method used is qualitative research using Triangulation data analysis techniques. Triangulation is essentially a multi-method approach conducted by researchers when collecting and analyzing data. The basic idea is that the phenomenon under study can be well understood so that high levels of truth can be obtained if approached from various points of view. Photographing a single phenomenon from different points of view will enable reliable levels of truth to be obtained. Therefore, triangulation is an attempt to check the truth of data or information obtained by researchers from various different perspectives by reducing as much bias as possible during data collection and analysis. \u0000Based on the results of the analysis found The main problems faced by Cooperatives in Banyuasin district, Early years planning that is not mature, Distrust members to cooperative management, Difficulties in the management of each block / limited knowledge, Limited human resources, Prices of rising goods cause losses, Lack of understanding the duties and authorities of both supervisors and administrators, lack of understanding of the latest cooperative regulations, not understanding members about the main goals and objectives of cooperative formation, lack of management understanding of the objectives and main objectives of cooperatives is to prosper their members, more visible in the field cooperative managers who are paid by members, business development that does not exist, or business managers do not play well. The lack of business development from cooperatives leads to not maximal profits, Lack of knowledge and skills in managing cooperatives (due to self-taught learning) causing financial planning in the beginning not in accordance with implementation, one of which does not take into account inflation, the manager's opening costs and financial reporting. cause members to lack trust in management, financial statement deficits that often occur from year to year, one of the causes is no","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123304052","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}

{"title":"PENGARUH PEMBAYARAN ZAKAT TERHADAP KEBERKAHAN USAHA (Studi Kasus Pedagang Kain Songket di Pasar Kito Ilir Barat Palembang)","authors":"N. Nilawati","doi":"10.19109/ieconomics.v4i1.1922","DOIUrl":"https://doi.org/10.19109/ieconomics.v4i1.1922","url":null,"abstract":"Konsep berkah sangat abstrak dan secara relatif tidak dapat diukur, melainkan hal itu mesti dipertanggungjawabkan secara epistimologis.  Akan tetapi sebagai agama yang transenden dan sekaligus imanen, Islam tidak saja harus ma`qul (sensible), tetapi sekaligus juga mesti ma`mul (applicable). Berkait kelindannya dimensi ma`qul dan ma`mul tersebut, masih harus dibuktikan secara empirik, apakah adanya rasa “keberkahan” dari zakat mal yang dikeluarkan oleh muzakki setelah mereka mengeluarkan zakat mal benar-benar terbukti, baik secara transenden mereka merasakan kedamaian dan ketentraman jauh lebih intensif dari apa yang mereka rasakan sebelumnya, ataupun secara imanen (ekonomis), misalnya berupa peningkatan omzet usaha dibandingkan tahun sebelumnya. \u0000Dalam kerangka tersebut penelitian ini akan melihat pengaruh kesadaran membayar zakat mal terhadap keberkahan usaha. Untuk lebih memfokuskan kajian, peneliti akan melakukan studi kasus terhadap padagang songket di Pasar Kito Ilir Barat. Dipilihnya pedagang songket di Pasar Kito tersebut, karena mayoritas pedagang beragama Islam.   Metodologi yang digunakan pada kajian ini adalah menggunakan  data primer yaitu dengan menyebarkan questioner kepada pedagang songket di Pasar Kito. Kemudian data yang ada dianalisis dengan uji Asumsi Klasik, uji hipotesis dan uji Regresi linier. \u0000Dari hasil Penelitian bahawasanya pembayaran zakat memiliki pengaruh terhadap keberkahan usaha. Variabel Pembayaran zakat pedagang berpengaruh signifikan terhadap produk Keberkahan Usaha. Hal ini ditunjukkan dengan thitung sebesar 3,383 sementara t tabelnya 1,676, yang artinya thitung> ttabel(3,384 >1,676) dengan signifikansi 0,000 < 0,05. maka, Ho ditolak dan Ha diterima, yang artinya pembayaran zakat berpengaruh positif dan signifikan terhadap keberkahan usaha Palembang. Serta kontribusi variabel bebas (Pembayaran zakat) terhadap produk Keberkahan Usaha sebesar 52,5%, sedangkan sisanya 47,5% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"318 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124499407","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}

{"title":"ANALISIS PEMBELAJARAN KEWIRAUSAHAAN PADA MAHASISWA D3 PERBANKAN SYARIAH DALAM MEMBANGUN ENTREPRENEURIAL INTENTIONSEBAGAI PENCAPAIAN THE YOUNG ENTREPRENEUR","authors":"Mufti Fiandi","doi":"10.19109/ieconomics.v4i1.1849","DOIUrl":"https://doi.org/10.19109/ieconomics.v4i1.1849","url":null,"abstract":"Entrepreneurship is believed to be an important force in global economic growth that creates new business and economic growth, and as one solution to the problem of unemployment. While entrepreneurship learning is an important component of business education has been shown to provide stimulus for individual in making or considering entrepreneurship as a career choice that enhances the creation of new businesses and economic growth. Entrepreneurship learning in higher education should ideally be implemented in the long term, through a gradual process of learning and development. This study aims to see how the influence of entrepreneurial learning in building  entrepreneurial intentions to be the young entrepreneur. The study was conducted with a sample of 100 respondents from Faculty of Economics and Islamic Business majoring Diploma 3 sharia banking students at UIN Raden Fatah.  The survey was conducted with questioner during May – July 2017.  Data were processed using Structural Equation Model (SEM).  The result showed that entrepreneurship learning positive affect the entrepreneurial intention.  Entrepreneurship learning has positive influence on the young entrepreneur.  There is a greater direct influence of entrepreneurship learning to the young entrepreneur than indirect effect through entrepreneurial intention.  Entrepreneurial intention positive affect the young entrepreneur.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132640930","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}

{"title":"ANALISIS KEBUTUHAN PENGEMBANGAN LABORATORIUM CAPITAL MARKET TERPADU PRODI PERBANKAN SYARIAH MENUJU INVESTOR KEUANGAN DI USIA MUDA FAKULTAS EKONOMI DAN BISNIS ISLAM UIN RADEN FATAH PALEMBANG","authors":"M. Mawardi","doi":"10.19109/ieconomics.v4i1.1852","DOIUrl":"https://doi.org/10.19109/ieconomics.v4i1.1852","url":null,"abstract":"Dilatarbelakangi oleh Tingkat pemahaman (literasi) masyarakat Indonesia terhadap pasar modal dan tingkat utilitas produk pasar modal masih sangat rendah dan yang terkecil dibandingkan dengan 5 industri jasa keuangan lainnya. Dan diharapkan  Generasi muda dapat memanfaatkan investasi di pasar modal untuk menambah pundi-pundi kekayaannya melalui sebuah wadah yang dapat memberikan edukasi terhadap pemahaman investasi. \u0000Penelitian ini bertujuan untuk menganalisis kebutuhan terhadap media pembelajaran capital market bagi mahasiswa dan dosen menginginkan media tersebut menjadi Menarik, yaitu disertai dengan gambar dan musik pengiring, Materi yang disajikan di dalam media disesuaikan dengan kebutuhan dan kompetensi dasar yang dipelajari mahasiswa dengan penyajian yang singkat dan jelas; dan Adanya contoh penerapan dan soal evaluasi.  Pengembangan Laboratorium Capital Market terpadu  melalui pembuatan program yang bekerjasama dengan pihak Danareksa sekuritas, pembentukan Galeri Investasi bekerjasama dengan pihak Bursa Efek Indonesia dan pembuatan modul.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125552073","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}

{"title":"ANALISIS PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN DEBT EQUITY RATIO SEBAGAI VARIABLE MODERASI","authors":"Muhammad Isbad Addainuri, Slamet Haryono","doi":"10.19109/ieconomics.v8i1.12410","DOIUrl":"https://doi.org/10.19109/ieconomics.v8i1.12410","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Financing to Deposit Ratio Dan Return on Asset dan Debt Equity Ratio sebagai variabel pemoderasi. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan Moderate Regression Analysis (MRA) dan menggunakan data sekunder yang berupa data panel pada Bank Umum Syariah (BUS) dengan menggunakan alat Pengolahan data STATA versi 12. Populasi dalam penelitian ini berupa Bank Umum Syariah di Indonesia periode 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling. Dari penelitian ini menunjukan menemukan bahwa Ukuran Perusahaan dan Return on Asset berpengaruh terhadap Islamic Social Reporting dengan tingkat signifikansi sebesar 0.093 dan 0.030, akan tetapi variabel Financing to Deposit Ratio tidak berpengaruh terhadap Islamic Social Reporting dengan tingkat signifikansinya 0.804. Kemudian variabel Debt Equity Ratio disimpulkan tidak dapat memoderasi Ukuran Perusahaan, Financing To Deposit Ratio, dan Return On Asset  terhadap Islamic Social Reporting yang ditunjukan dengan tingkat signifikansi sebesar 0.699, 0.311, dan 0.109.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115402777","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}

{"title":"IMPLEMENTASI ISLAMIC ENTREPRENEURSHIP DALAM MENGELOLA USAHA","authors":"Fadhilah Rahmawati, A. Ridlwan","doi":"10.19109/ieconomics.v8i1.12504","DOIUrl":"https://doi.org/10.19109/ieconomics.v8i1.12504","url":null,"abstract":"Ada beberapa prinsip dan sifat yang harus ditanamkan oleh seorang wirausahawan muslim agar pengelolaan usahanya tidak bertentangan dengan wirausaha Islam, wirausahawan muslim dapat menjalankan usahanya dengan memperhatikan etika dan prinsip dalam bertutur sesuai Al-Quran dan Hadits. pedoman untuk menciptakan kemaslahatan umat agar tidak merugikan salah satu pihak. Penelitian ini digunakan untuk mengetahui seberapa besar pemahaman dan implementasi wirausahawan muslim terhadap konsep wirausaha Islam. Teknik penelitian ini dilakukan dengan menggunakan deskriptif kualitatif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa istilah kewirausahaan syariah belum begitu dikenal di masyarakat, khususnya pengusaha muslim yang menjadi sasaran peneliti. Namun dalam mengelola usahanya secara tidak langsung, mereka telah menerapkan beberapa prinsip dalam konsep kewirausahaan syariah, meskipun belum sepenuhnya. Hal ini terjadi karena kurangnya pengetahuan dan pelatihan tentang pentingnya konsep kewirausahaan islami dan orientasi kewirausahaan yang lebih mengarah pada manfaat materil.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130329810","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}

{"title":"CAPITAL STRUCTURE PADA EMITEN BATUBARA BERINDEKS SAHAM SYARIAH DI BURSA EFEK INDONESIA","authors":"Yunaita Rahmawati","doi":"10.19109/ieconomics.v8i1.12498","DOIUrl":"https://doi.org/10.19109/ieconomics.v8i1.12498","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh variabel struktur aset dan harga batu bara terhadap struktur modal yang diproksikan dengan rasio utang-ekuitas (Debt Equity Ratio) pada perusahaan pertambangan batu bara dengan indeks saham syariah yang terdaftar di Bursa Efek Indonesia periode 2021. Data dalam penelitian ini diperoleh dari laporan keuangan tahunan resmi perusahaan publik di www.idx.co.id. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan teknik regresi berganda, penelitian ini menemukan bahwa struktur aset berpengaruh signifikan terhadap struktur modal dan harga batubara juga berpengaruh signifikan terhadap struktur modal emiten batubara terindeks saham syariah di Bursa Efek Indonesia.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114457960","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}

{"title":"PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH: ESTIMASI PENGARUH LANGSUNG DAN PERAN MEDIASI MANAJEMEN LABA","authors":"Meilinda Anggreni, Ira Novianty, M. Muflih","doi":"10.19109/ieconomics.v8i1.12203","DOIUrl":"https://doi.org/10.19109/ieconomics.v8i1.12203","url":null,"abstract":"Penelitian dilakukan untuk melihat pengaruh yang terjadi antara variabel komite audit, dewan direksi dan DPS terhadap kinerja keuangan dengan peran mediasi manajemen laba. Metode penelitian kuantitatif dan data sekunder digunakan pada riset ini. Sampel yang digunakan pada riset ini terdiri dari tiga belas Bank Umum Syariah periode 2016 hingga 2020. Analisis data yang digunakan pada riset ini yakni analisis jalur serta penerapan SEM-PLS. Studi ini menemukan bahwa komite audit dan dewan direksi secara langsung mempengaruhi manajemen laba dan kinerja keuangan. Disisi lain, dewan pengawas syariah memiliki pengaruh terhadap kinerja keuangan tetapi tidak memiliki pengaruh terhadap manajemen laba. Manajemen Laba dapat memediasi ketiga independent variabel yakni komite audit, dewan direksi dan DPS.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"308 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131731244","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}