Month: December 2020

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DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY’S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE

Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3463

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DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY’S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE

Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3463

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KONSEP ETIKA BISNIS ISLAM TERHADAP JUAL BELI ONLINE DALAM PERSPEKTIF FIQIH DAN FATWA DSN-MUI NO.05/DSN-MUI/IV/2000 YANG DITERAPKAN PADA PT HIJUP.COM.

Abstract

The technological developments have affected the development of online business or e-commerce. It can facilitate consumers in business transaction activities. The lack of application of Islamic Business Ethic gave the rise to cyber crime. The application of Islamic business ethics were first applied by the Messenger of Allah, who behaved fairly, honestly and reliably in carrying out his business activities.The method of this research conducted by qualitative approach which conceptualizes Islamic business ethic against online buying and selling in the perspective of Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000. In conceptualizing, the researcher uses descriptive analysis in analyzing PT. Hijup.com. Based on the descriptive analysis in managing Islamic business ethics on online transaction, it shows that Islamic business ethics towards online transactions are in accordance with Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000 that have been applied to PT Hijup.com. Conformity is applied because of the Hijup has developed human resource and business partners well, and the presence of new innovations in the conducting service that is in accordance with the application of Islamic business ethics.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3462

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KONSEP ETIKA BISNIS ISLAM TERHADAP JUAL BELI ONLINE DALAM PERSPEKTIF FIQIH DAN FATWA DSN-MUI NO.05/DSN-MUI/IV/2000 YANG DITERAPKAN PADA PT HIJUP.COM.

Abstract

The technological developments have affected the development of online business or e-commerce. It can facilitate consumers in business transaction activities. The lack of application of Islamic Business Ethic gave the rise to cyber crime. The application of Islamic business ethics were first applied by the Messenger of Allah, who behaved fairly, honestly and reliably in carrying out his business activities.The method of this research conducted by qualitative approach which conceptualizes Islamic business ethic against online buying and selling in the perspective of Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000. In conceptualizing, the researcher uses descriptive analysis in analyzing PT. Hijup.com. Based on the descriptive analysis in managing Islamic business ethics on online transaction, it shows that Islamic business ethics towards online transactions are in accordance with Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000 that have been applied to PT Hijup.com. Conformity is applied because of the Hijup has developed human resource and business partners well, and the presence of new innovations in the conducting service that is in accordance with the application of Islamic business ethics.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3462

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KONSEP ETIKA BISNIS ISLAM TERHADAP JUAL BELI ONLINE DALAM PERSPEKTIF FIQIH DAN FATWA DSN-MUI NO.05/DSN-MUI/IV/2000 YANG DITERAPKAN PADA PT HIJUP.COM.

Abstract

The technological developments have affected the development of online business or e-commerce. It can facilitate consumers in business transaction activities. The lack of application of Islamic Business Ethic gave the rise to cyber crime. The application of Islamic business ethics were first applied by the Messenger of Allah, who behaved fairly, honestly and reliably in carrying out his business activities.The method of this research conducted by qualitative approach which conceptualizes Islamic business ethic against online buying and selling in the perspective of Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000. In conceptualizing, the researcher uses descriptive analysis in analyzing PT. Hijup.com. Based on the descriptive analysis in managing Islamic business ethics on online transaction, it shows that Islamic business ethics towards online transactions are in accordance with Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000 that have been applied to PT Hijup.com. Conformity is applied because of the Hijup has developed human resource and business partners well, and the presence of new innovations in the conducting service that is in accordance with the application of Islamic business ethics.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3462

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MODEL OF COMMUNITY ECONOMIC DEVELOPMENT THROUGH BUSINESS PARTNERSHIP BASED ON RELIGIOUS AND SOCIAL ORGANIZATION Study at Syirkah Amanah Gas Station, Muhammadiyah Regional Leader of Lumajang

Abstract

In developing the economy of the people in the era of globalization with high competitive power requires the right approach. The partnership model is one way to improve community competitiveness, especially in the small business sector. However, in realizing and developing a partnership model, it will be very difficult to apply if it is only carried out by the community independently, especially the lower classes of society. The presence of the Government and third parties is needed in helping to establish partnerships. It is essential to initiate the realization of business partnerships among the community. The role of Religious and Social Organizations as third parties has proven to have a significant contribution in advancing the nation, especially in the fields of education, health, and social assistance. So it is necessary to maximize the role of religious and social organizations in encouraging economic development of the community through coaching and partnerships. Persyarikatan Muhammadiyah, which is engaged in the socio-religious field, has shown its contribution to enlightenment, empowerment, and advancement that provides benefits for the people as a manifestation of the da’wah of Amar Ma’ruf Nahi Mungkar. Syirkah Amanah gas station is one manifestation of Muhammadiyah’s involvement in the empowerment and economic development of the community. The purpose of this study was to reveal the partnership model applied by the Muhammadiyah Regional Leader of Lumajang at the Syirkah Amanah Gas Station to be able to find the right and appropriate business partnership model to be implemented in the community. The research approach used in this study is a descriptive qualitative research approach that seeks to explore and find the main objectives of the research.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3466

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MODEL OF COMMUNITY ECONOMIC DEVELOPMENT THROUGH BUSINESS PARTNERSHIP BASED ON RELIGIOUS AND SOCIAL ORGANIZATION Study at Syirkah Amanah Gas Station, Muhammadiyah Regional Leader of Lumajang

Abstract

In developing the economy of the people in the era of globalization with high competitive power requires the right approach. The partnership model is one way to improve community competitiveness, especially in the small business sector. However, in realizing and developing a partnership model, it will be very difficult to apply if it is only carried out by the community independently, especially the lower classes of society. The presence of the Government and third parties is needed in helping to establish partnerships. It is essential to initiate the realization of business partnerships among the community. The role of Religious and Social Organizations as third parties has proven to have a significant contribution in advancing the nation, especially in the fields of education, health, and social assistance. So it is necessary to maximize the role of religious and social organizations in encouraging economic development of the community through coaching and partnerships. Persyarikatan Muhammadiyah, which is engaged in the socio-religious field, has shown its contribution to enlightenment, empowerment, and advancement that provides benefits for the people as a manifestation of the da’wah of Amar Ma’ruf Nahi Mungkar. Syirkah Amanah gas station is one manifestation of Muhammadiyah’s involvement in the empowerment and economic development of the community. The purpose of this study was to reveal the partnership model applied by the Muhammadiyah Regional Leader of Lumajang at the Syirkah Amanah Gas Station to be able to find the right and appropriate business partnership model to be implemented in the community. The research approach used in this study is a descriptive qualitative research approach that seeks to explore and find the main objectives of the research.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3466

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MODEL OF COMMUNITY ECONOMIC DEVELOPMENT THROUGH BUSINESS PARTNERSHIP BASED ON RELIGIOUS AND SOCIAL ORGANIZATION Study at Syirkah Amanah Gas Station, Muhammadiyah Regional Leader of Lumajang

Abstract

In developing the economy of the people in the era of globalization with high competitive power requires the right approach. The partnership model is one way to improve community competitiveness, especially in the small business sector. However, in realizing and developing a partnership model, it will be very difficult to apply if it is only carried out by the community independently, especially the lower classes of society. The presence of the Government and third parties is needed in helping to establish partnerships. It is essential to initiate the realization of business partnerships among the community. The role of Religious and Social Organizations as third parties has proven to have a significant contribution in advancing the nation, especially in the fields of education, health, and social assistance. So it is necessary to maximize the role of religious and social organizations in encouraging economic development of the community through coaching and partnerships. Persyarikatan Muhammadiyah, which is engaged in the socio-religious field, has shown its contribution to enlightenment, empowerment, and advancement that provides benefits for the people as a manifestation of the da’wah of Amar Ma’ruf Nahi Mungkar. Syirkah Amanah gas station is one manifestation of Muhammadiyah’s involvement in the empowerment and economic development of the community. The purpose of this study was to reveal the partnership model applied by the Muhammadiyah Regional Leader of Lumajang at the Syirkah Amanah Gas Station to be able to find the right and appropriate business partnership model to be implemented in the community. The research approach used in this study is a descriptive qualitative research approach that seeks to explore and find the main objectives of the research.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3466

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PENERAPAN REAL TIME GROSS SETTLEMENT DALAM KEGIATAN USAHA NASABAH DI PT.BANK SUMUT SYARIAH CABANG MEDAN

Abstract

This study aims to determine the application of Real Time Gross Settlement (RTGS) in customer business activities on services provided by Sharia North Sumatra banks. This research approach uses a quantitative research approach that is based on the philosophy of positivity and the approach to the results of the population or sample. Based on the results of research that has been carried out regarding the Application of RTGS in the Services of Business Activities of customers at PT. Bank Sumut Syariah Branch Brigadier Katamso Medan shows the value of tcount 6.821 with degrees of freedom (dk) n – 1 = 30-1 = 29. Thus the decision-making criteria are: because of the magnitude of tcount 6.821> t table 2.045, and the sig value of RTGS (X) 0.00 <0.05, it can be concluded that the null hypothesis (Ho) is rejected and Ha is accepted, which means that partially the application of RTGS (X) has an effect on customer service activities (Y).

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3460

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PENERAPAN REAL TIME GROSS SETTLEMENT DALAM KEGIATAN USAHA NASABAH DI PT.BANK SUMUT SYARIAH CABANG MEDAN

Abstract

This study aims to determine the application of Real Time Gross Settlement (RTGS) in customer business activities on services provided by Sharia North Sumatra banks. This research approach uses a quantitative research approach that is based on the philosophy of positivity and the approach to the results of the population or sample. Based on the results of research that has been carried out regarding the Application of RTGS in the Services of Business Activities of customers at PT. Bank Sumut Syariah Branch Brigadier Katamso Medan shows the value of tcount 6.821 with degrees of freedom (dk) n – 1 = 30-1 = 29. Thus the decision-making criteria are: because of the magnitude of tcount 6.821> t table 2.045, and the sig value of RTGS (X) 0.00 <0.05, it can be concluded that the null hypothesis (Ho) is rejected and Ha is accepted, which means that partially the application of RTGS (X) has an effect on customer service activities (Y).

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/3460