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

{"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":"MAQASHID KOPERASI SYARIAH","authors":"N. Hadi","doi":"10.19109/IECONOMICS.V4I2.2562","DOIUrl":"https://doi.org/10.19109/IECONOMICS.V4I2.2562","url":null,"abstract":"Abstract \u0000The Islamic finance industry in the frame of Islamic financial institutions in the economy of a country plays a very important role, one of which is to assist businesses in carrying out, expanding, and developing their business activities through financing, among which are cooperatives that provide financing to cooperative members. Maqashid Koperasi sharia is a community-based business or business activity. His own philosophy is self-reliance, starting from the self and then to the independence of the group (people). Or vice versa, group independence that encourages individual independence in it. The resources gathered from members are a way to achieve economic sovereignty, so cooperating is actually a long-term business strategy that secures the business interests of each member from unfair competition. Cooperating is building a fortress from efforts to destroy and colonize large investors and more established business owners. Maqashid Sharia cooperatives at the level of religion are concentrations of power in driving out forbidden forms of muamalah and misleading ideologies. Riba is the prima donna of the business world, its existence is a direct derivative of the capitalist notion that puts money above everything else. Only solidarity is able to withstand the onslaught of expansion of capitalist business ventures, the institutionalized solidarity called cooperatives. Maqashid syirkah Islamic cooperatives contain six maqashid, as follows: 1). A large amount of capital is collected, so that it can be used to carry out large jobs too; 2) Can expedite the macroeconomic rate; 3). The creation of broader and more adequate employment opportunities; 4). The feeling of brotherhood between fellow capital holders and other partners; 5). Thought to advance the company becomes more because it comes from many people too; 6). Union transactions can generally be terminated or canceled. \u0000Keywords: Maqashid, Koperasi, Sharia. \u0000Abstrak \u0000Industri keuangan syariah dalam bingkai lembaga keuangan syariah dalam perekonomian suatu negara memegang peranan yang sangat penting, salah satunya membantu para pelaku usaha dalam menjalankan, memperluas, dan mengembangkan kegiatan usahanya melalui pemberian pembiayaan, diantranya adalah koperasi yang memberikan pembiayaan kepada para anggota koperasi. Maqashid Koperasi syariah adalah berjamaah dalam usaha atau kegiatan usaha yg berbasis komunitas. Filosofinya sendiri adalah kemandirian, mulai dari diri kemudian menjadi kemandirian kelompok (umat). Ataupun sebaliknya, kemandirian kelompok yang mendorong kemandirian individu didalamnya. Sumber daya yang terhimpun dari anggota adalah jalan bagi pencapaian kedaulatan ekonomi, sehingga berkoperasi sebetulnya adalah strategi usaha jangka panjang yang mengamankan kepentingan bisnis setiap anggota dari persaingan yang tidak sehat. Berkoperasi adalah membangun benteng dari upaya-upaya menghancurkan dan menjajah para pemodal besar dan pemilik usaha yang lebih mapan. Maqashid K","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"33 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":"122290588","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 PENGARUH KONSUMSI KEDELAI, PRODUKSI KEDELAI DAN CADANGAN DEVISA TERHADAP IMPOR KEDELAI DI INDONESIA","authors":"Havid Risyanto, Mahdoh Mahdoh","doi":"10.19109/IECONOMICS.V4I2.2736","DOIUrl":"https://doi.org/10.19109/IECONOMICS.V4I2.2736","url":null,"abstract":"ABSTRACT \u0000The agricultural sector is the primary sector and plays an important role for the national economy. One of the agricultural sectors is soybeans which is a staple food for the people of Indonesia. This study aims to determine the simultaneous and partial effects of consumption, production and foreign exchange reserves on soybean imports in Indonesia, as well as to analyze the variables that have the most dominant influence on soybean imports in Indonesia in the period 2000-2016. The method used in this study is a quantitative approach research and uses secondary data with time series and the analysis tool used is multiple linear regression analysis with the help of software Eviews 9. The results showed simultaneous consumption, production and reserve variables Foreign exchange has a significant impact on soybean imports in Indonesia for the period 2000-2016. Foreign exchange reserve variables have a positive and significant effect on soybean imports in Indonesia for the period 2000-2016. \u0000Keywords : soybean consumption, soybean Production, foreign exchange reserves and soybean import \u0000ABSTRAK \u0000Sektor pertanian merupakan sektor primer dan memegang peranan penting bagi perekonomian nasional. Salah satu dari sektor pertanian adalah kedelai yang merupakan termasuk makanan pokok bagi masyarakat Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial konsumsi, produksi dan cadangan devisa terhadap impor kedelai di Indonesia, serta untuk menganalisis variabel yang berpengaruh paling dominan terhadap impor kedelai di Indonesia pada periode tahun 2000-2016. Metode yang digunakan dalam penelitian ini adalah penelitian dengan pendekatan kuantitatif serta menggunakan data sekunder dengan runtun waktu (time series) dan alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan perangkat lunak Eviews 9. Hasil penelitian menunjukan secara simultan variabel konsumsi, produksi dan cadangan devisa berpengaru signifikan terhadap impor kedelai di Indonesia periode tahun 2000-2016. Variabel cadangan devisa berpengaruh positif dan signifikan terhadap impor kedelai di Indonesia periode tahun 2000-2016. \u0000Kata Kunci : Konsumsi Kedelai, Produksi Kedelai, Cadangan Devisa dan Impor Kedelai","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"195 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114098218","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 POTENSI WISATA RELIGI KI MEROGAN PALEMBANG","authors":"Maya Panorama","doi":"10.19109/ieconomics.v4i1.1924","DOIUrl":"https://doi.org/10.19109/ieconomics.v4i1.1924","url":null,"abstract":"Palembang as a city that famous as commercial city and culinary tour city. But other potentials of Palembang City are religious tourism such as Ki Merogan Mosque tour. This attractions are already famous in the world of tourism but still need development to attract more tourists. This study identifies how the perception of tourists to this attraction and see the potential and provide development strategies in accordance with the needs and desires of tourists. Using 200 sample people consisting of tourists who have visited Ki Merogan tourism by accidental sampling. Techniques use by explorative qualitative analysis to reveal the potential that exists in both attractions. The result of the research using SWOT analysis shows that Ki Merogan tourism object is in quadrant I which means in growing and developing /aggressive position. Development strategy that is suitable for both attractions such us increase tourist attractions and addition on tourist infrastructure such as restaurants, villas, comfort toilets, manage community tourism in develop the attractions. Tourism management must also be managed more professionally to generate profit.","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"9 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":"123750432","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":"PENGARUH MUDHARABAH MUSYARAKAH RASIO (MMR) DAN EKONOMI SEKTOR RASIO (ESR) TERHADAP ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2012-2016","authors":"M. Rusydi","doi":"10.19109/ieconomics.v4i1.2281","DOIUrl":"https://doi.org/10.19109/ieconomics.v4i1.2281","url":null,"abstract":"Penelitian terkait perbankan syariah di Indonesia lebih menekankan penelitian yang melihat dari kinerja keuangan (financial performance). Masih agak sedikit penelitian yang mengkaji secara dalam isu-isu terkait peran perbankan syariah dalam pengembangan sosial-ekonomi (social performance). Padahal pengukuran kinerja perbankan syariah akan lebih baik jika diarahkan untuk pengembangan sosial-ekonomi yang sesuai dengan aspek teoritiknya. Penelitian ini akan mengeksplorasi kinerja perbankan syariah dari perspektif kinerja sosial (Islamic Social Reporting) yang dikaitkan dengan variabel-variabel ekonomi dari tahun 2012-2016. \u0000Penelitian ini dilakukan dengan menggunakan prosedur kuantitatif atau penelitian yang bersifat kausalitas yakni pengukuran sebab akibat antara variabel Mudharabah Musyarakah Rasio (MMR) dan Ekonomi Sektor Rasio (ESR) dengan Islamic Social Reporting (ISR). \u0000Penelitian ini menghasilkan temuan-temuan sebagai berikut, terdapat pengaruh positif signifikan antara Mudharabah Musyarakah Rasio terhadap Islamic Social Reporting. Hal itu dilihat secara parsial dari nilai thitung = 6,359  yang  artinya thitung 6,359 > ttabel 1,688. Secara parsial juga variabel Ekonomi Sektor Rasio juga berpengaruh terhadap Islamic Social Reporting. Hal itua secara parsial nilai thitung = 3,025  yang  artinya thitung 3,025 > ttabel 1,688. Dan secara simultan, dilihat dari Nilai koefisien determinasi (R Square) diketahui pengaruh dari kedua variabel independen yakni Mudharabah Musyarakah Rasio dan Ekonomi Sektor Rasio terhadap Islamic Social Reporting sebesar 0.790 atau 79%. Hal itu berarti 79% variabel Islamic Social Reporting dapat dijelaskan  secara bersama-sama (simultan) oleh variabel independen dalam penelitian yakni Mudharabah Musyarakah Rasio dan Ekonomi Sektor Rasio yaitu 79%  sedangkan sisanya sebesar 21 % dijelaskan oleh variabel lainnya yang tidak diteliti atau tidak dimasukkan ke dalam model regresi empirik sebagaimana dilakukan dalam penelitian ini","PeriodicalId":335595,"journal":{"name":"I-ECONOMICS: A Research Journal on Islamic Economics","volume":"145 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":"132084799","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":"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}