scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Promosi Terhadap Penerimaan Wakaf Tunai (Pada Lembaga Pengelola Wakaf Di Indonesia)

InFestasi ◽  
2017 ◽  
Vol 13 (1) ◽  
pp. 217
Author(s):  
Indri Yuliafitri ◽  
Arie Indra Rivaldi
Keyword(s):  
Financial Institutions ◽  
Good Governance ◽  
Significant Positive Effect ◽  
Islamic Financial Institutions ◽  
Positive Effect

<em>Cash waqf is waqf by using cash or money and then the waqf certificate </em>was <em>issued by Islamic financial institutions. The purpose of this research is to determine whether there is an influence of the good governance principles implementation and promotion on receiving of cash waqf fund on the waqf institutions in Indonesia and how the effect of good governance principles implementation and promotion on receiving cash waqf fund on the waqf institutions in Indonesia. The results of the study showed that implementation of the good governance principles have a positive effect but not significant on the receiving cash waqf fund. Promotion have a significant positive effect on receiving of cash waqf fund, then implementation of the good governance principles and promotion simultaneously have a significant positive effect on the receiving cash waqf fund.</em>

scholarly journals Influence Cross Membership and Qualifications of The Shari’ah Supervisory Board’s Towards The Shari’ah Compliance related SSB Information

2020 ◽  
Vol 6 (1) ◽  
pp. 20
Author(s):  
Iwan Fakhruddin ◽  
Mohd. Abdullah Jusoh ◽  
Norlia Mat Noerwani
Keyword(s):  
Financial Institutions ◽  
Firm Size ◽  
Control Variable ◽  
Supervisory Board ◽  
Significant Positive Effect ◽  
Coefficient Estimates ◽  
Control Variables ◽  
Compliance Level ◽  
Islamic Financial Institutions ◽  
Positive Effect

The purpose of this paper to analyze the influence of Shari’ah Supervisory Board Cross Memberships and Shari’ah Supervisory Board Qualification toward Shari’ah compliance related SSB information. In addition, this paper also explains the variable firm size as a control variable. The use of control variables so that the influence of SSB on compliance does not depend on other variables. This study reviews the Shari’ah compliance related SSB information as stated in the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standard, primarily compliance level with AAOIFI standards No 1 and No 5 related to Shari’ah Supervisory Board (SSB). This paper finds that’s the coefficient estimates variable of SSB Cross membership is positive significant at the 10% level. The coefficient estimates on SSB Qualification is negative significant at the 5% level. Furthermore, we also find that the bank size as a control variable has a significant positive effect at 1% level.

scholarly journals The Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)

2019 ◽  
pp. 268-281
Author(s):  
Cahyo Budi Santoso ◽  
Ahmad Gamal
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Good Governance ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Total Quality ◽  
Negative Effect ◽  
Positive Effect

Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded. This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23. The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.

scholarly journals Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia

2020 ◽  
Vol 1 (2) ◽  
pp. 87
Author(s):  
Syurmita Syurmita ◽  
Miranda Junisar Fircarina
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Company Reputation ◽  
And Performance ◽  
Corporate Social ◽  
Positive Effect

<p><em>Abstrak - </em><strong>Penelitian ini bertujuan untuk menguji pengaruh Zakat, <em>Islamic Corporate Social Responsibility</em> (ICSR) dan <em>Good Governance</em> Bisnis Syariah (GGBS) terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. </strong><strong>P</strong><strong>enelitian </strong><strong>dilakukan terhadap B</strong><strong>ank umum syariah yang tercatat di Otoritas Jasa Keuangan(OJK). </strong><strong>Teknik a</strong><strong>nalisis data menggunakan </strong><strong>uji </strong><strong>analisis regresi </strong><strong>linear </strong><strong>berganda. Berdasarkan hasil penelitian</strong><strong> diketahui bahwa zakat berpengaruh positif signifikan terhadap kinerja perusahaan, namun tidak berpengaruh signifikan terhadap reputasi perusahaan. </strong><strong><em>Islamic Corporate Social Responsibility</em></strong><strong> </strong><strong>(ICSR) </strong><strong>berpengaruh positif signifikan terhadap reputasi dan kinerja perusahaan, namun pengaruh </strong><strong><em>Good </em></strong><strong><em>Governance</em></strong><strong> Bisnis Syariah (GGBS) terhadap reputasi </strong><strong>dan </strong><strong>kinerja perusahaan tidak ditemukan dalam penelitian ini.</strong><strong> </strong></p><p><em>Abstract - </em><strong>This study aims to examine the effect of Zakat, Islamic Corporate Social Responsibility (ICSR) and Good Governance Business Sharia (GGBS) on the Reputation and Performance of Sharia Commercial Banks in Indonesia. The study was conducted on Islamic commercial banks registered at the Financial Services Authority (OJK). Data analysis techniques using multiple linear regression analysis. Data obtained from annual reports of Islamic banks published on the official website of each company. The results show that zakat has a significant positive effect on company performance, but does not have a significant effect on the company's reputation. Islamic Corporate Social Responsibility (ICSR) has a significant positive effect on company reputation and performance, however but the effect of Good Corporate Syariah Business (GGBS) on company reputation and performance is not found in this study.</strong></p><p><strong><em>Keywords -</em></strong><em> </em><em>Zakat, Islamic Corporate Social Responsibility (ICSR), Good Governance Business Sharia (GGBS), Reputation, Performance.</em></p>

scholarly journals The effect of human capital, structural capital, customer capital, managerial ownership, and leverage toward profitability of company

2020 ◽  
Vol 1 (1) ◽  
pp. 46
Author(s):  
Tia Maharani ◽  
Khoirul Fuad
Keyword(s):  
Human Resources ◽  
Good Governance ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Structural Capital ◽  
Negative Effect ◽  
Customer Capital ◽  
A Company ◽  
Positive Effect

Profitability is the ability of a company to generate profits. In an effort to achieve profitability, companies must be able to convert and be able to combine the necessary resources effectively and efficiently. These efforts can help in increasing profits earned by the company. One of the factors that can determine the good or bad performance of a company is profit, because of profit The purpose of this study is to study and analyze the influence of Human Resources, Structural Capital, Customer Capital, Good Governance and influence on Company Profitability. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The samples obtained by purposive sampling technique, obtained a sample of 38 companies. The technique of taking data. To get secondary data from IDX. The results of research using multiple regression analysis are: Human resources have no significant negative effect on profitability. Structural capital has a significant positive effect on profitability. Customer capital has a significant positive effect on profitability. Ownership is negative about profitability. Leverage has a significant negative effect on profitability.

scholarly journals The Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)

2019 ◽  
pp. 268-281
Author(s):  
Cahyo Budi Santoso ◽  
Ahmad Gamal
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Good Governance ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Total Quality ◽  
Negative Effect ◽  
Positive Effect

Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded. This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23. The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.

scholarly journals THE INFLUENCE OF GUARANTEE VALUE, BUSINESS TURNOVER, BUSINESS AGE AND PROVISION OF ACCOUNTING INFORMATION ON FORMAL CREDIT ACCESS TO SMEs IN BANYUMAS DISTRICT

2021 ◽  
Vol 1 (2) ◽  
pp. 55-68
Author(s):  
Alfiandita Rizka Meivita ◽  
Yusriyati Nur Farida
Keyword(s):  
Financial Institutions ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Sampling Technique ◽  
Information Provision ◽  
Significant Positive Effect ◽  
Credit Access ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Positive Effect

One of the main problems faced by Small and Medium Enterprises (SMEs) is capital. The limited capital owned by SMEs encouraged them to obtain loans by accessing credit from financial institutions. However, not all SMEs can access credit from financial institutions because before giving credit the creditor needs to gain confidence that the prospective debtor is able to repay his credit based on 5C credit principles (character, capacity, capital, condition of economy, collateral). This study aims to determine the effect of collateral value, business turnover, business age and provision of accounting information on accessibility of formal credit. The type of research used is survey research. The population in this study are all SMEs engaged in the trade sector in Banyumas Regency. The sampling technique used is proportionate stratified sampling with a sample of 100 respondents. Data collection techniques in this study used survey techniques by distributing questionnaires to respondents. The data analysis technique in this study used multiple regression analysis assisted by SPSS software. The results of this study indicate that: (1) collateral value has a significant positive effect on access to formal credit, (2) business turnover has a significant positive effect on access to formal credit, (3) business age has no significant influence on access to formal credit, (4) information provision accounting has a significant positive effect on access to formal credit. Adjusted R Square testing results show that the effect of collateral value, business turnover, business age, and provision of accounting information on access to formal credit is 54.7% while 45.3% can be explained by other variables not examined. The implication of this research is to be able to increase access to formal credit, SMEs need to (1) own assets that can be used as collateral where the value must be greater than the amount of credit proposed, (2) improve their ability to manage businesses to obtain optimal business turnover, (3) strive to improve the provision of accounting information appropriately so that it can facilitate financial institutions to assess actual business conditions

scholarly journals AFFECTIVE COMMITMENT AS A MEDIATION VARIABLES EFFECT OF EMPOWERING LEADERSHIP ON EMPLOYEE CREATIVITY

2021 ◽  
Vol 7 (2) ◽  
pp. 250
Author(s):  
Belbi Alfaris ◽  
Muhammad Zakiy
Keyword(s):  
Financial Institutions ◽  
Structural Equation ◽  
Quantitative Methods ◽  
Affective Commitment ◽  
Positive Influence ◽  
Equation Modeling ◽  
Employee Creativity ◽  
Empowering Leadership ◽  
Islamic Financial Institutions ◽  
Positive Effect

Leaders are very influential in shaping the creativity of employees in a company. This study aims to determine the effect of empowering leadership on employee creativity with affective commitment as a mediator. This research was conducted at five Islamic financial institutions in Yogyakarta. Respondents in this study amounted to 219 employees from a total of 5 Islamic financial institutions in Yogyakarta. This research uses descriptive quantitative methods with a Likert scale as its measurement. The data obtained were analyzed using Structural Equation Modeling (SEM) and to test the hypothesis using SmartPLS3.2. The results showed that empowering leadership has a positive effect on affective commitment, and empowering leadership has a positive effect on employee creativity. Affective commitment has a positive effect on employee creativity, and affective commitment mediates the positive influence of empowering leadership on employee creativity. Therefore, in creating employee creativity, leaders are needed to empower employees in making decisions in order to create the affective commitment from employees.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Lembaga Perkreditan Desa di Kabupaten Badung

2021 ◽  
Vol 31 (10) ◽  
pp. 2621
Author(s):  
Anak Agung Sagung Indah Nareswari ◽  
I Ketut Budiartha
Keyword(s):  
Human Resources ◽  
Financial Performance ◽  
Financial Institutions ◽  
Sampling Method ◽  
Good Governance ◽  
Survey Method ◽  
Direct Role ◽  
Additional Information ◽  
Analysis Technique ◽  
Positive Effect

Financial institutions have an important role in improving the country's economy, one of which is the LPD. This study aims to analyze the factors that affect the financial performance of LPDs in Badung Regency. The number of samples taken was 87 LPDs in Badung Regency with a probability sampling method. The data collection method used was a survey method by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the principles of good governance, namely transparency, accountability, responsibility, independence, fairness and competence of human resources consisting of knowledge, skills, and attitudes have a positive effect on financial performance. The results of this study are expected to be able to provide additional information for parties who have a direct role in improving financial performance to carry out their duties properly so that they will be able to produce quality financial performance. Keywords: Financial Performance; Good Governance Principles; Human Resources Competence.

scholarly journals APAKAH INDEPENDENSI AUDIT DAN PEMAHAMAN GOOD GOVERNANCE MEMPENGARUHI KINERJA AUDITOR DENGAN TIME BUDGET PRESSURE SEBAGAI VARIABLE MODERASI?

2020 ◽  
Vol 7 (2) ◽  
pp. 191
Author(s):  
Islana Andalucia Hartoyo
Keyword(s):  
Good Governance ◽  
Time Budget ◽  
Future Research ◽  
Significant Positive Effect ◽  
Time Budget Pressure ◽  
Positive Effect ◽  
Public Accountant

<p><em>This analysis was made to determine the effect of Independence, Understanding of Good Governance on Auditor Performance with Time Budget Pressure as a moderating variable. The population in this study are auditors who work in Public Accountant Firms in DKI Jakarta. From the distribution questionnaires, obtained 50 respondents who filled out the questionnaire given through Google Form. The results concluded that Understanding of Good Governance has a significant positive effect on Auditor Performance. While Independence has no effects on Auditor Performance. And this study shows that Time Budget Pressure does not weaken the influence of Independence nor Understanding of Good Governance on Auditor Performance. For future research to not only provide questionnaires, but also conduct interviews with respondents to get a higher quality of answers, and also adds other variables that can provide more accurate and reliable answers.</em></p>

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