Pub Date : 2022-04-01DOI: 10.54471/iqtishoduna.v11i1.895
Muhammad Nurul Alim, Djaka Suryadi, Farhan Kamiluloh
This study aims to propose a model of sukuk-wasiyyah. Since waqf fundraising is one of the activities of waqf management, this model applies wasiyyah or the will of waqif to sukuk. Wasiyyah will restrict the use of the fund by the will of Musi while sukuk is one of the Islamic capital market instruments. Like cash waqf, the fund of sukuk-wasiyyah will be managed by nazhir and its profit can be spent on Islamic philanthropy. This study applies exploratory research. The result of the study shows that (1) Musi or the bequeath testator still can gain the sukuk return during his life, (2) After Musi died, the sukuk is transferred under custody by Nazir. The author argues that the proposed product applies to Waqf Institution. This study is the first to introduce the terms of sukuk-wasiyyah and to propose the mechanism of sukuk-wasiyyah in the Islamic capital market
{"title":"Model of Sukuk Waqf with Wasiyyah Contract as a Cash Waqf Fundraising Strategy","authors":"Muhammad Nurul Alim, Djaka Suryadi, Farhan Kamiluloh","doi":"10.54471/iqtishoduna.v11i1.895","DOIUrl":"https://doi.org/10.54471/iqtishoduna.v11i1.895","url":null,"abstract":"This study aims to propose a model of sukuk-wasiyyah. Since waqf fundraising is one of the activities of waqf management, this model applies wasiyyah or the will of waqif to sukuk. Wasiyyah will restrict the use of the fund by the will of Musi while sukuk is one of the Islamic capital market instruments. Like cash waqf, the fund of sukuk-wasiyyah will be managed by nazhir and its profit can be spent on Islamic philanthropy. This study applies exploratory research. The result of the study shows that (1) Musi or the bequeath testator still can gain the sukuk return during his life, (2) After Musi died, the sukuk is transferred under custody by Nazir. The author argues that the proposed product applies to Waqf Institution. This study is the first to introduce the terms of sukuk-wasiyyah and to propose the mechanism of sukuk-wasiyyah in the Islamic capital market","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84519105","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}
Pub Date : 2022-04-01DOI: 10.54471/iqtishoduna.v11i1.1226
Z. Abidin
The method in Islamic studies is a necessity for the reason that with a correct and accurate method, Islamic study becomes an interesting exploration in the academia. In Islamic Studies courses, issues of life problems associated with Islam need to be handled. This paper discerns the challenges and opportunities that arise in Islamic studies and relate these to the development of the Islamic economic realm. This article argues that Islamic studies is faced with a huge prospect , namely a reform at the philosophical level. Hence, concepts to enrich the perspectives using a multi-dimensional approach are suggested. Besides, strengthening the field of text supplementation by presenting an understanding of hermeneutics and understanding the concept of maqasid shari'a are also encouraged. It concludes with an obsession to present a sensitive and integrated Islam with modernity.
{"title":"The Quest for Systemic Islamic Economic Studies from Interdisciplinary Perspectives","authors":"Z. Abidin","doi":"10.54471/iqtishoduna.v11i1.1226","DOIUrl":"https://doi.org/10.54471/iqtishoduna.v11i1.1226","url":null,"abstract":"The method in Islamic studies is a necessity for the reason that with a correct and accurate method, Islamic study becomes an interesting exploration in the academia. In Islamic Studies courses, issues of life problems associated with Islam need to be handled. This paper discerns the challenges and opportunities that arise in Islamic studies and relate these to the development of the Islamic economic realm. This article argues that Islamic studies is faced with a huge prospect , namely a reform at the philosophical level. Hence, concepts to enrich the perspectives using a multi-dimensional approach are suggested. Besides, strengthening the field of text supplementation by presenting an understanding of hermeneutics and understanding the concept of maqasid shari'a are also encouraged. It concludes with an obsession to present a sensitive and integrated Islam with modernity.","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89002112","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}
Pub Date : 2022-04-01DOI: 10.54471/iqtishoduna.v11i1.1593
M. Apriantoro, Indah Noor Rahayuningsih, S. Sarwanto
Due to the corona virus's fall in different economic areas, many individuals have difficulties fulfilling their basic demands. Urban farming is one of the answers to food availability, and their primary concerns are food safety, food pricing, and stimulating the local economy. People cultivated short-lived crops in tiny pots or used the hydroponic method in their yards. Integrated urban farming is a type of green economic activity that adheres to maqasid sharia's maslahah aim. Field research is used to gather essential data. It is conducted on the site to be studied and supplemented with field data in the form of interviews. This study is descriptive, with an emphasis on analysis using a logical method. The green economy with integrated urban farming aims to improve the community's economic well-being and can help mitigate the risk of substantial environmental harm, including the pandemic's detrimental impact on macro and micro food security. It can be observed that the green economy concept can be integrated with the pure maqasid sharia values harmoniously.
{"title":"Implementation of Green Economy Through Integrated Urban Farming as Family Economic Resilience During The Pandemic: Maqasid Sharia Perspective","authors":"M. Apriantoro, Indah Noor Rahayuningsih, S. Sarwanto","doi":"10.54471/iqtishoduna.v11i1.1593","DOIUrl":"https://doi.org/10.54471/iqtishoduna.v11i1.1593","url":null,"abstract":"Due to the corona virus's fall in different economic areas, many individuals have difficulties fulfilling their basic demands. Urban farming is one of the answers to food availability, and their primary concerns are food safety, food pricing, and stimulating the local economy. People cultivated short-lived crops in tiny pots or used the hydroponic method in their yards. Integrated urban farming is a type of green economic activity that adheres to maqasid sharia's maslahah aim. Field research is used to gather essential data. It is conducted on the site to be studied and supplemented with field data in the form of interviews. This study is descriptive, with an emphasis on analysis using a logical method. The green economy with integrated urban farming aims to improve the community's economic well-being and can help mitigate the risk of substantial environmental harm, including the pandemic's detrimental impact on macro and micro food security. It can be observed that the green economy concept can be integrated with the pure maqasid sharia values harmoniously.","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81497044","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}
Pub Date : 2022-04-01DOI: 10.54471/iqtishoduna.v11i1.1491
Sarwendah Biduri, Wiwit Hariyanto, Sigit Hermawan, Endra Wahyu Nindiyah
The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 – 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.
{"title":"Islamic Financial Bank Performance in Indonesia and Malaysia","authors":"Sarwendah Biduri, Wiwit Hariyanto, Sigit Hermawan, Endra Wahyu Nindiyah","doi":"10.54471/iqtishoduna.v11i1.1491","DOIUrl":"https://doi.org/10.54471/iqtishoduna.v11i1.1491","url":null,"abstract":"The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 – 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79895174","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}
Pub Date : 2022-03-24DOI: 10.54471/iqtishoduna.v11i1.1319
M. Fathoni, S. Suryani, Sumilir Sumilir
This study aims to explain the level of consumer awareness of halal food products. In addition, this study also aims to examine the factors that determine the level of consumer awareness of halal food products. This research is explanatory research with a quantitative approach. Sources of data in this study are primary and secondary data. This study uses primary data sources with survey methods. The number of samples used was as many as 385 people. The data obtained were analyzed using Structural Equation Modeling (SEM) analysis. This study is a development of previous research that investigated and measured the index of consumer awareness of halal food products in Indonesia. This study found that the level of consumer awareness of halal food in Indonesia is very high. Meanwhile, the determining factors are religiosity, media exposure, and hygiene reasons.
{"title":"Determinant of Consumer Awareness Toward Halal Food During The Covid-19 Pandemic: Evidence from Indonesia","authors":"M. Fathoni, S. Suryani, Sumilir Sumilir","doi":"10.54471/iqtishoduna.v11i1.1319","DOIUrl":"https://doi.org/10.54471/iqtishoduna.v11i1.1319","url":null,"abstract":"This study aims to explain the level of consumer awareness of halal food products. In addition, this study also aims to examine the factors that determine the level of consumer awareness of halal food products. This research is explanatory research with a quantitative approach. Sources of data in this study are primary and secondary data. This study uses primary data sources with survey methods. The number of samples used was as many as 385 people. The data obtained were analyzed using Structural Equation Modeling (SEM) analysis. This study is a development of previous research that investigated and measured the index of consumer awareness of halal food products in Indonesia. This study found that the level of consumer awareness of halal food in Indonesia is very high. Meanwhile, the determining factors are religiosity, media exposure, and hygiene reasons.","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90492705","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}
Pub Date : 2022-02-11DOI: 10.54471/iqtishoduna.v11i1.1140
Fauzul Hanif Noor Athief, Anissa Hakim Purwantini, Hafizah Abdul Rahim
Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Other Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.
{"title":"Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia","authors":"Fauzul Hanif Noor Athief, Anissa Hakim Purwantini, Hafizah Abdul Rahim","doi":"10.54471/iqtishoduna.v11i1.1140","DOIUrl":"https://doi.org/10.54471/iqtishoduna.v11i1.1140","url":null,"abstract":"Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Other Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75705201","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}
Abstract: Dividend policy is the company's policy in determining how much profit will be paid as dividends to investors. Dividend policy is the most important determination for a company because it is not only a source of investment profit, but also shows the company's performance. In making dividend payment policies the company considers financial ratios that can have an influence on dividend payment policies. The purpose of this study is to examine the role of company size to moderate the effect of profitability ratios, leverage ratios and activity ratios on dividend policy. This study makes the service sector companies listed on the Indonesia Stock Exchange in 2014-2018 as a research population of 289 companies with the research sample taken using purposive sampling technique as many as 69 companies. This research method uses descriptive quantitative method. Data analysis was processed using Partial Least Squares (PLS) analysis with Warp-Pls 6.0 software. The results of this study indicate that the profitability ratios and activity ratios affect the dividend policy positively and significantly, while the leverage ratio affects the dividend policy negatively and significantly. Firm size strengthens the effect of profitability ratios on dividend policy but does not moderate the effect of leverage ratios and activity ratios on dividend policy
{"title":"Moderasi Ukuran Perusahaan pada Profitabilias, Leverage dan Rasio Aktivitas terhadap Kebijakan Dividen","authors":"Ira Setyaningsih, Agus Sucipto","doi":"10.18860/iq.v17i2.9509","DOIUrl":"https://doi.org/10.18860/iq.v17i2.9509","url":null,"abstract":"Abstract: Dividend policy is the company's policy in determining how much profit will be paid as dividends to investors. Dividend policy is the most important determination for a company because it is not only a source of investment profit, but also shows the company's performance. In making dividend payment policies the company considers financial ratios that can have an influence on dividend payment policies. The purpose of this study is to examine the role of company size to moderate the effect of profitability ratios, leverage ratios and activity ratios on dividend policy. This study makes the service sector companies listed on the Indonesia Stock Exchange in 2014-2018 as a research population of 289 companies with the research sample taken using purposive sampling technique as many as 69 companies. This research method uses descriptive quantitative method. Data analysis was processed using Partial Least Squares (PLS) analysis with Warp-Pls 6.0 software. The results of this study indicate that the profitability ratios and activity ratios affect the dividend policy positively and significantly, while the leverage ratio affects the dividend policy negatively and significantly. Firm size strengthens the effect of profitability ratios on dividend policy but does not moderate the effect of leverage ratios and activity ratios on dividend policy","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74952217","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}
Abstract: This research on the effect of price policy on purchasing decisions through corporate image mediation aims to analyze how much influence is generated by the price policy mediated by corporate image on purchasing decisions. To achieve this goal, the research method used is quantitative. The sampling technique uses accidental random sampling technique and the number of samples used is 100 respondents. Data analysis techniques using SmartPLS. The independent variable in this study is the price policy while the dependent variable is purchasing decisions, and the corporate image mediation variable. Primary data is obtained through Matahari Department Store visitors and of course the local community. Based on data analysis, it is revealed that the price policy does not significantly affect on purchasing decisions. However, the pricing policy significantly effect on corporate image. Meanwhile, corporate image significantly affect on purchasing decisions and price policy significantly effect on purchasing decisions that are mediated by corporate image. The findings of this research provide interesting information because corporate image not only affects purchasing decisions, but also mediates the effect of price policies on purchasing decisions.
{"title":"Mediasi Corporate Image pada Hubungan Price Policy dengan Keputusan Pembelian","authors":"Elvirra Ariska Dewi, Pudjo Sugito","doi":"10.18860/iq.v17i2.9544","DOIUrl":"https://doi.org/10.18860/iq.v17i2.9544","url":null,"abstract":"Abstract: This research on the effect of price policy on purchasing decisions through corporate image mediation aims to analyze how much influence is generated by the price policy mediated by corporate image on purchasing decisions. To achieve this goal, the research method used is quantitative. The sampling technique uses accidental random sampling technique and the number of samples used is 100 respondents. Data analysis techniques using SmartPLS. The independent variable in this study is the price policy while the dependent variable is purchasing decisions, and the corporate image mediation variable. Primary data is obtained through Matahari Department Store visitors and of course the local community. Based on data analysis, it is revealed that the price policy does not significantly affect on purchasing decisions. However, the pricing policy significantly effect on corporate image. Meanwhile, corporate image significantly affect on purchasing decisions and price policy significantly effect on purchasing decisions that are mediated by corporate image. The findings of this research provide interesting information because corporate image not only affects purchasing decisions, but also mediates the effect of price policies on purchasing decisions.","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88971477","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}
The purpose of this study is to determine the Effect of Good Corporate Governance and Loyalty on Customer Decisions and Their Impacts on Product Quality. The method used is a quantitative type of associative hypothesis. The analysis used is path analysis. The results of this study will prove five hypotheses. The first hypothesis shows the effect of Good Corporate Governance on Decision has a significant effect with p value 0.05 of 0.000. The second hypothesis shows the effect of Loyalty on Decisions has a significant effect with p value 0.05 of 0.000. The third hypothesis shows the effect of Good Corporate Governance on Product Quality has a significant effect with p value of 0.05 of 0.016. The fourth hypothesis shows the effect of Loyalty on Product Quality has a significant effect with p value of 0.05 of 0.049. The fifth hypothesis shows the influence of Decision on Product Quality has a significant effect with p value 0.05 of 0,000. Path analysis I shows the effect of Good Corporate Governance through Loyalty to product quality directly by 0.044 and indirect effect of 0.293. Path analysis II shows the effect of through Decision on product quality directly at 0.080 and indirect effect at 0.347.
{"title":"Pengaruh Good Corporate Governance dan Loyalitas terhadap Keputusan Nasabah serta Dampaknya terhadap Kualitas Produk","authors":"Eka Rahayuningsih","doi":"10.18860/iq.v17i2.10478","DOIUrl":"https://doi.org/10.18860/iq.v17i2.10478","url":null,"abstract":"The purpose of this study is to determine the Effect of Good Corporate Governance and Loyalty on Customer Decisions and Their Impacts on Product Quality. The method used is a quantitative type of associative hypothesis. The analysis used is path analysis. The results of this study will prove five hypotheses. The first hypothesis shows the effect of Good Corporate Governance on Decision has a significant effect with p value 0.05 of 0.000. The second hypothesis shows the effect of Loyalty on Decisions has a significant effect with p value 0.05 of 0.000. The third hypothesis shows the effect of Good Corporate Governance on Product Quality has a significant effect with p value of 0.05 of 0.016. The fourth hypothesis shows the effect of Loyalty on Product Quality has a significant effect with p value of 0.05 of 0.049. The fifth hypothesis shows the influence of Decision on Product Quality has a significant effect with p value 0.05 of 0,000. Path analysis I shows the effect of Good Corporate Governance through Loyalty to product quality directly by 0.044 and indirect effect of 0.293. Path analysis II shows the effect of through Decision on product quality directly at 0.080 and indirect effect at 0.347.","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"117 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85345772","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}
The research objective determines whether the relationship between company size, capital adequacy and profitability on firm value was mediated by ISR at BUS in Indonesia period 2014-2019. The research method is a quantitative approach. The population used by BUS recorded OJK in 2014-2019. The sample used was 36 obtained from purposive sampling. The data analysis technique uses Path Analysis and the Patrial Least Square (PLS) analysis tool. The result of this research is that there is a direct effect on firm size, capital adequacy on firm value and ISR, except that capital adequacy has no effect on ISR, ISR influence on firm value. Indirectly, ISR mediate the influence of firm size, profitability, and not for capital adequacy on firm value
{"title":"Moderasi Islamic Social Reporting pada Ukuran Perusahaan, Kecukupan Modal, dan Profitabilitas terhadap Nilai Perusahaan","authors":"Lely Diyas Asari, Supami Wahyu Setiyowati, Doni Wirshandono Yogivaria","doi":"10.18860/iq.v17i2.11615","DOIUrl":"https://doi.org/10.18860/iq.v17i2.11615","url":null,"abstract":"The research objective determines whether the relationship between company size, capital adequacy and profitability on firm value was mediated by ISR at BUS in Indonesia period 2014-2019. The research method is a quantitative approach. The population used by BUS recorded OJK in 2014-2019. The sample used was 36 obtained from purposive sampling. The data analysis technique uses Path Analysis and the Patrial Least Square (PLS) analysis tool. The result of this research is that there is a direct effect on firm size, capital adequacy on firm value and ISR, except that capital adequacy has no effect on ISR, ISR influence on firm value. Indirectly, ISR mediate the influence of firm size, profitability, and not for capital adequacy on firm value","PeriodicalId":56245,"journal":{"name":"Iqtishoduna Jurnal Ekonomi Islam","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77662444","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}
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