Islamic social reporting is a social reporting that involves not only a holistic expectation of society regarding the role of the companies in the community but also a spiritual perspective. This study examines the influences of Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) to firm value. To measure the extent of Islamic social reporting, the researcher used a checklist that had been specified by AAOIFI (Accounting and Auditing Organization For Islamic Financial Institution) and developed by previous researchers. This study used purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2016-2019. There are 16 companies which fulfill the criteria as the research samples. The samples data in this study analyzed using multiple linear regression method. The result indicated that Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) have positif and siginificant effect simultaneously to firm value. While partially, Islamic social reporting has positive but not significant effect to firm value, profitability (which representated by return on assets) has positive and significant effect to firm value, and liquidity (which representated by current ratio) has positive and significant effect to firm value, these are because the good level of corporate profitability and liquidity reflect good financial performance, so that investor perceptions will increase and ultimately will also increase the firm value.
For a Muslim consuming food is not only good taste, but also must meet the criteria of halalan thayyiban. Halal food is not necessarily thayyiban, because halal food at the time of processing may be given additional ingredients that are not halal. Consumers of food products should have spiritual awarenes (spiritual awareness) related to food products that they consume, especially Muslim consumers. Consuming halal food thayyiban is an order from Allah SWT, where this halal food product thayyiban has several characteristics that the food is classified as halal food, contains adequate nutrition and balanced, proportional, and safe. The purpose of this study is to examine more deeply about the theory of halalan thayyiban and the implementation of consumers of food products against the theory of halalan thayyiban, with the method used is qualitative method.
Every company has the same goal both short and long term that is to maximize and increase the prosperity of the shareholders. To achieve this, then the path that can be taken by the management company is to increase the profits obtained and maximize the value of the company. The purpose of this research is to know the influence of capital structure (DAR, DER) and profitability (ROA, ROE) to company value (EPS) in syariah banking at Indonesia Stock Exchange period 2015-2019. The population of this study is the Sharia (BUS) Commercial Bank listed on the Indonesia Stock Exchange 2012-2016. Method of determining the sample by purposive sampling method, with some criteria that have been determined then the number of samples is as much as 6 Sharia Commercial Banks. The research data is secondary data obtained from Annual Report (AR) year 2015-2019. Data analysis technique used in this research is panel data regression analysis. The results obtained in this study indicate that: 1) DAR has no significant and significant effect on firm value, 2) DER has a significant positive effect on firm value, 3) ROA has no effect on firm value, 4) ROE has no effect on firm value.
One of the allocations of village funds is for village economic development. BUMDes is one of the economic institutions established and managed by the village government which aims to empower and develop the village economy. The development of Islamic economics or commonly known as Islamic economics in Indonesia is taking place so rapidly. The application of Islamic economics is currently still developing in the financial sector. This study aims to design the management and distribution of village funds based on sharia principles in BUMDes in Tanak Awu Village, Pujut District. This is because the majority of people in Tanaka Awu village are Muslim and there is still a strong sense of mutual cooperation in the community. This study uses a qualitative method. Data obtained through observation, interviews and documentation studies. Furthermore, this data was analyzed by data reduction, data presentation and drawing conclusions. The results of this study are the management and distribution of BUMDes funds in Tanak Awu village based on sharia principles and the results of the analysis of this business concept using SWOT analisis
The purpose of writing this article is to find out how much influence fintech (risk andinvestment management, market provisioning, and cashless society) has on financial inclusion(financial knowledge, financial behavior, and financial attitudes) in MSMEs in Mataram city.The research conducted included quantitative research. The population of this study is theMSME industry in Mataram City by focusing on using archival data (archival method). Thisstudy uses descriptive analysis and classical assumption tests. The findings show thatsimultaneously and partially fintech variables (risk and investment management and marketprovisioning) have no effect on financial inclusion (financial knowledge, financial behavior, andfinancial attitudes) while simultaneously and partially, fintech variables (cashless society) affectfinancial inclusion (financial knowledge, financial behavior, and financial attitudes).
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