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Öğe Analysis of betawian accounting as a local wisdom business identity: Maqasid Sharia of wealth perspective(Istanbul Commerce University, 2024) Melzatia, Shinta; Nurhasanah, Nurhasanah; Mahrıji, Mahroji; Wahyudi, Ickhsanto; Nugroho, LuckyIslamic law is an ethical and value system that encompasses all aspects of life (personal, social, political, economic, and intellectual), with a foundation that remains unchanged, and it is the main means to adapt to change, inseparable from the fundamental beliefs, values, and goals of Islam. In the development of Islamic economics in Indonesia, Sharia accounting practices are one of the aspects that have evolved. Some studies have found that accounting practices by communities in various regions of Indonesia are influenced by the local culture. One such example is the regional accounting practices of the Betawi community. Both before and after independence, the Betawi people have had their own unique accounting practices. This uniqueness is attributed to the fact that Betawi accounting practices, dating back to the preindependence period, are associated with an environment that consists of a mix of various ethnicities from different regions within and outside Indonesia. Moreover, Betawi has long been a focal point for capitalists due to its rapid progress in trade. This research is motivated by the advancements in Islamic accounting and financial instruments in Indonesia, which, according to the researcher, need to be explored from regional accounting practices in Indonesia that contain religious values. Therefore, this study associates Betawi accounting from the perspective of Maqasid Sharia, particularly the Maqasid Sharia of wealth, as Betawi business practices have long been based on Sharia provisions.Öğe Analysis of the ideal sukuk structure from the perspective of Maqasid Sharia of wealth (Indonesia case)(Istanbul Commerce University, 2023) Melzatia, Shinta; Mahroji, Mahroji; Wahyudi, Ickhsanto; Nugroho, LuckyThe purpose of this study is to analyze the existing sukuk structure in Indonesia based on the perspective of maqasid sharia. Furthermore, the method used in this study is the quality supported by secondary data, namely financial statements and prospectuses of companies that issue sukuk. The companies sampled for this study were companies that issued sukuk, a total of 33 companies. The result of this study is that there are several outstanding sukuk, namely (i) Sukuk Ijarah I Angkasa Pura I Year 2016; (ii) Sukuk Mudharabah Lontar Papyrus Pulp & Paper Industry I Year 2018; (iii) Sukuk Ijarah I Moratelindo Phase II 2020; (iv) Sukuk Wakalah Medco Power Indonesia I Year 2018; (v) Sukuk Ijarah Berkelanjutan III Indosat Phase I Year 2019; (vi) Sukuk Mudharabah OKI Pulp & Paper Mills I Year 2021; (vii) Sukuk Ijarah Series III PLN Phase I Year 2018. This study concludes that the market, investors, Sukuk issuers, regulators, and other parties in the issuance of Sukuk, still consider that sukuk issuance is complex and not simple. In addition, community literacy over Sukuk is also still lackingÖğe Analysis of the impact of tax knowledge and penalties on the compliance level of taxpayers with religion as a moderator(Istanbul Commerce University, 2023) Harnovinsah, Harnovinsah; Kansil, Nindy Elfania; Nugroho, Lucky; Putra, Yananto MihadiThis study aims to analyze the effect of tax knowledge and tax sanctions on taxpayer compliance with religiosity as a moderating variable. The study population includes all individual taxpayers who do independent work and own businesses in DKI Jakarta, with 113 samples. The research method uses multiple regression analysis with primary data sources. Moreover, the research design used causal and quantitative. This research showed that the tax knowledge variable had a positive effect on tax compliance, the tax sanction variable had a positive effect on tax compliance, and Religiosity as a moderating variable proved to strengthen or weaken the influence between variables so that religiosity was a moderating variable. This research aims to provide information to the government and policymakers about taxes so that what should consider religious aspects to increase public awareness of paying taxes. The originality of this research is to include religious variables in the study of awareness of paying taxes.Öğe Bad debt issues in Islamic bank: macro and micro influencing (Indonesia cases)(İstanbul Ticaret Üniversitesi, 2018) Soekapdjo, Soeharjoto; Nugroho, Lucky; Badawi, Ahmad; Utami, WiwikThe research aims to test the influence of the variables affecting Non-Performing Financing (NPF) in this case is Financing Debt Ratio (FDR), Capital Adequacy Ratio (CAR), Operational Expense Ratio against Operation Income (BOPO), Exchange Rate, Inflation and Real National Income (PDBR). The data analysis method used in this study is multiple regression. Regression analysis method, in addition to measuring the strength of the relationship between two or more variables, also shows the direction of the relationship between the dependent variable with the independent variable The result of processing obtained from the value of R2 adjusted equal to 0,362 which means variation or behavior of independent variable that is FDR, CAR, BOPO, Kurs, Inflation, and PDRB able to explain variations or the behavior of the dependent variable that is NPF equal to 36,2%. The rest is equal to 63,8% are variations or actions of other independent variables that affect the NPF but are not included in the model.Öğe Comparative analysis of the effect of loan/financing to deposit ratio, labor costs growth and promotion costs growth to returns on assets in Islamic banks and conventional banks in Indonesia(İstanbul Ticaret Üniversitesi, 2021) Nugroho, Lucky; Nugraha, Erik; Badawi, Ahmad; Mihadi Putra, YanantoThe banking industry is the locomotive of economic growth in a country. Therefore, the performance of the banking industry must be the focus of all stakeholders. This study compares the factors that influence the performance represented by the Return on Asset (ROA) ratio in both the Islamic banking industry and the conventional banking industry. The factors that affect the ROA used in this study are the distribution of financing (FDR/LDR), growth in labor costs, and growth in promotion costs. The method used in this research is quantitative by using a panel data regression test. The data used are primary data from Islamic banks and conventional banks for four years, namely in the 2014-2018 period. Moreover, the research questions are: (i) Are there differences in FDR's effect on ROA between Islamic banks and conventional banks?; (ii) Are there differences in the effect of growth in labor costs on ROA between Islamic and conventional banks?; (iii) Are there differences in the influence of the growth in promotion costs on ROA promotion between Islamic banks and conventional banks? The results of the study show that the distribution of financing (FDR) to Islamic banks and conventional banks positively and significantly affects ROA. The growth of labor costs in Islamic banks and conventional banks has a negative and significant effect on ROA. At the same time, the growth in promotion costs between Islamic banks and conventional banks is different. Promotion cost growth in Islamic banks has a negative and significant effect on ROA growth. However, in conventional banks, the growth in promotion costs has a positive and significant effect on ROA.Öğe Corporate culture and financial risk management in Islamıc social enterprises (Indonesia evidence)(İstanbul Ticaret Üniversitesi, 2018) Nugroho, Lucky; Utami, Wiwik; Sanusi, Zuraidah Muhammad; Setiyawati, HariThis research aims to investigate the implementation of corporate culture and financial risk management in Islamic social enterprises. The methodology in this research is qualitative descriptive that using manager self-assessment questioner in Islamic social enterprises. The sample in this research is 24 respondents from the total 100 respondents that we distribute in Jakarta and Java Island. The results are financial risk management has an average score above 80 that reflect it has implemented well in Islamic social enterprises but for corporate culture still need improvement implementationÖğe Determinants of Islamic performance ratio in Islamic banks with return on assets as moderating factor(İstanbul Ticaret Üniversitesi, 2022) Nugroho, Lucky; Maryanti, Tatik; Ismal, Rifki; Mahfudz, Akhmad AffandiThe plan of the Indonesian government that wants to make Indonesia the center of the world's Islamic economy and finance must be supported by all stakeholders. Therefore, as one of the vital elements in the Islamic financial ecosystem, Islamic banks need to have an excellent performance to increase the trust of the national and international community. In addition, Islamic banks with different operational principles from conventional banks should have different performance measurements compared to performance measurements from conventional banks. The purpose of this study is to analyze the factors that can potentially affect the Islamic Performance Ratio (IPR). These factors include independent variables consisting of financing, the distribution ratio (Financing to Deposit Ratio-FDR), labor cost ratio (LCR), promotion cost ratio (PCR), financing quality ratio (Non-Performing Financing-NPF), ratio distribution of financing to micro, small and medium enterprises (MSMEs) and Return on Assets (ROA). Furthermore, to determine the relationship between financial performance indicators in conventional banks (ROA) with financial performance indicators and social performance in Islamic banks (IPR), ROA becomes a moderating variable. The results of this study show that FDR has a positive and significant effect on IPR, LCR has a negative and insignificant effect on IPR, PCR has a positive and significant effect on IPR, NPF has a negative and significant effect on IPR, MSMEs have a positive and significant effect on IPR, ROA has a positive and significant effect on IPR, and ROA has a positive and significant effect on IPR. Significant to the IPR. Whereas the ROA variable as a variable that moderates the relationship of these independent variables to IPR results in that ROA moderates the effect of ROA positively and significantly on IPR, ROA moderates the effect of LCR negatively and significantly on IPR, ROA moderates the effect of PCR positively and significantly on IPR. Also, ROA positively and significantly moderates the effect of MSMEs on IPR.Öğe Does earning management happen in Islamıc bank? (Indonesia and Malaysia comparison)(İstanbul Ticaret Üniversitesi, 2018) Vania, Adela Sarah; Nugraha, Erik; Nugroho, LuckyThe purpose of this study was to determine the differences in earnings management practices in Islamic Commercial Banks in Indonesia and Malaysia. The method used in this research is descriptive and comparative method. The results of this study occur earnings management in Islamic banks in Indonesia and Malaysia, and there are significant differences. The results of the SPSS statistical tool obtained a significance value of 0.02 <0.05, so there are significant differences between the practice of earnings management in Islamic Commercial Banks in Indonesia and Malaysia.Öğe The effect of implementing e-filing systems on personal tax compliance with internet knowledge as moderated variables (case study on personal taxpayers at kpp pratama jakarta kramatjati)(İstanbul Ticaret Üniversitesi, 2020) Purba, Hasian; Sarpingah, Siti; Nugroho, LuckyThe objectives of this study are as follows: 1) Finding empirical evidence regarding the perception of the application of the e-Filing system to taxpayer compliance, and 2) Finding empirical evidence regarding the extent of knowledge the internet can moderate the relationship between the implementation of e-Filing systems and the level of taxpayer compliance.The type of research used in this study is causal research. The population in this study was all individual taxpayers registered at KPP Pratama Jakarta Kramatjati. Selection of samples of the convenience sampling method. The analytical method used to test the hypothesis is the Moderated Regression Analysis (MRA).The results of the study show, 1) The application of e-filing systems has a positive and significant effect on taxpayer compliance; 2) Knowledge the Internet has been proven to moderate the relationship between the implementation of e-Filing systems and the level of taxpayer compliance.Öğe Factors affecting economic growth in central java(İstanbul Ticaret Üniversitesi, 2020) Soekapdjo, Soeharjoto; Tribudhi, Debbie Aryani; Hariyanti, Dini; Nugroho, LuckyEconomic growth is an indicator of the success of the development. Increasing economic growth in Central Java will be realized if the government can implement the right policies. Research on factors that influence economic growth can be used as a reference in making government policies in the economic field. The results of the study using multiple regression in 2008.Q1-2016.Q4 are Foreign Direct Investment (FDI), Domestic Investment (DI), Consumer Price Index (CPI), Health Index (HI), Education Index (EI), and the Gross Regional Domestic Product previous year (GRDP (-1)) was able to explain economic growth in Central Java by 99.9 percent. FDI and GRDP (-1) have a positive and significant effect on economic growth. HI, negative and significant effect on economic growth. DI, CPI, and EI are not significant for economic growth.Öğe Factors affecting the disclosure of sustainability reporting(İstanbul Ticaret Üniversitesi, 2019) Hidayah, Nurul; Badawi, Ahmad; Nugroho, LuckyThis study examines the factors that influence the sustainability of the company's disclosure has registered at Indonesia Sustanaibility Award (ISRA). Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (Current Ratio, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Result of regression explains that the variable Currente Ratio (CR), Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Therefore, Companies are growing fast in asset and have a large debt must disclose the information in a sustainability report.Öğe Implementation of good university governance and intellectual capital in university context (case study at mercu buana university)(İstanbul Ticaret Üniversitesi, 2019) Hidayah, Nurul; Badawi, Ahmad; Nugroho, LuckyThis study aims to determine the implementation Good University Governance (GUG) and Intellectual Capital (IC) at the University with the unit of analysis at Mercu Buana University. The data used are primary data using questionnaires. The population in this study is all structural officials in the University environment. Using stratified random sampling in which only the structural officials who became the study sample, from all questionnaires distributed, only 60 were able to be processed. This research uses a descriptive qualitative approach. The data analysis method used is Partial Least Square. Results outer test research models meet the criteria of validity and reliability, while from the inner test models indicate that the implementation of Good University Governance at the University of Mercu Buana related to Intellectual Capital. GUG as the main factor IC appeal. IC implemented, will improve the ability of an institution, but there are some areas that need improvement.Öğe Islamic banking capital challenges to increase business expansion (Indonesia cases)(İstanbul Ticaret Üniversitesi, 2017) Nugroho, Lucky; Utami, Wiwik; Doktorlina, Caturida Meiwanto; Soekapdjo, Soeharjoto; Husnadi, Tengku ChandraIn the case of Indonesia regarding capital sources in Islamic Banks, all Islamic Banks are subsidiaries of Conventional Banks (except Bank Muamalat). Bank Syariah Mandiri which is the only Islamic Bank that meets capital ownership with Business Category Bank Level III (BUKU III) is also a subsidiary of Bank Mandiri (conventional bank). In the same way, conventional banks become essential to meet the capital requirement to improve the business of Islamic Bank. This article aims to determine the role of capital and operating profit for business expansion (financing) in Bank Syariah Mandiri. The method used is the quantitative method by using statistical tool STATA version 13. The result of regression test is known that capital and profit have a significant influence in increasing financing expansion in Islamic Bank. Also, the price of the number of bad debts causes the lack of public confidence in the Islamic bank. The alternative to increasing the capital and public trust is government policies to support Islamic bank become independent.Öğe Sustainable finance portfolio analysis in Islamic bank (segment perspective)(İstanbul Ticaret Üniversitesi, 2020) Nugroho, Lucky; Nugraha, Erik; Badawi, AhmadThe purpose of this study is to analyze the distribution of financing at Bank Syariah Mandiri (BSM) based on the segments inc luded in the sustainable finance category in 2019. The method used is quantitative, which is to analyze based on secondary data published in 2019 with research questions: (i) How much is the distribution of retail segment financing to BSM, and how much is included in the sustainable finance category in 2019?; (ii) How big is the distribution of corporate segment financing in BSM, and how much is included in the sustainable finance category in 2019?; (iii) What is the ratio of the distribution of financing included in the category of sustainable financing in the retail segment to the corporate segment in 2019?. The findings of this study are (i) the distribution of financing to the wholesale segment contributed 63% to the sustainable finance; (ii) the distribution of the funding to the retail segment contributed 37% to the sustainable finance; (iii) The portion of BSM financing distribution included in the sustainable finance category in 2019 was 47%.