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ANALISIS PENGARUH TIME TO MATURITY, YIELD TO MATURITY, DAN COUPON, TERHADAP FAIR PRICE SUKUK PADA PASAR MODAL SYARIAH INDONESIA Liya Ermawati; Marheni Marheni; Yulistia Devi; Diah Mukminatul Hasimi; Citra Etika
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4366

Pasar modal dalam lingkup perekonomian di suatu negara sangat penting sebagai media investasi dan wadah penyediaan modal bagi perusahaan untuk meningkatkan aktivitas perdagangannya. Sukuk merupakan salah satu instrumen yang ada di Pasar Modal Syariah. Pasar modal syariah di Indonesia memiliki regulasi yang mengatur tentang Harga wajar (Fair Price) pada instrument Sukuk. Fair Price dijadikan sebagai acuan dalam penilaian harga pasar wajar serta penyajian Laporan Keuangan bagi Lembaga Keuangan serta manager investasi. IBPA menilai banyak masyarakat Indonesia atau pelaku obligasi di pasar sekunder, khususnya ritel belum memahami harga pasar obligasi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan variabel time to maturity, yield to maturity, dan Coupon, terhadap Fair Price Sukuk Korporasi. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling. Jumlah sampel dalam penelitian ini yaitu 15 seri Sukuk selama periode 2018-2020. Data diperoleh dari website Otoritas Jasa Keuangan (OJK), PT.Bursa Efek Indonesia, PT.Penilai Harga Efek Indonesia, serta website PT.Pemeringkat Efek Indonesia. Metode analisis data yang digunakan adalah Analisis Regresi Linier Berganda dengan bantuan program computer Eviews-9. Hasil penelitian ini menunjukkan bahwa pengaruh variabel secara simultan berpengaruh signifikan terhadap Fair Price Sukuk Korporasi. Variabel coupon berpengaruh positif dan signifikan, time to maturity tidak berpengaruh positif dan signifikan, variabel yield to maturity berpengaruh negatif dan signifikan terhadap Fair Price Sukuk Korporasi.

Government's Role in Empowerment Industrial Community Based on Creative Economy in Lampung Province in Islamic Economic Perspective Budimansyah Budimansyah; diah mukminatul hasimi
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4301

The formulation of the problem in this research are (1) What is the role of the government in empowering the creative economy-based industrial community in Lampung Province, (2) What is the form of government efforts in empowering the creative economy-based industry community in Lampung Province, (3) What is the government's role in community empowerment creative economy-based industry in Lampung Province in the perspective of Islamic economics?.The aims of this study are (1) to determine the role of the government in empowering the creative economy-based industrial community in Lampung Province, (2) to find out how the government's efforts are in empowering the creative economy-based industry community in Lampung Province, (3) to find out how the role of the government is in empowering the creative economy-based industry in Lampung Province. government in empowering the creative economy-based industrial community in Lampung Province in the perspective of Islamic economic. This research is a qualitative research with data collection techniques of observation, in-depth interviews and documentation. Informants in this study are local governments and creative economic entrepreneurs. The data used are primary and secondary data obtained from observations and from the archives of the relevant Department. Based on the results of the study, it can be concluded that the government of the Lampung Province has carried out Creative Economy empowerment activities in several stages; increasing awareness and capacity training, providing assistance, marketing (promotions) and capital loans. These activities are going well, but what happens in the field of related agencies is very lack of supervision, causes problems among business groups. The Islamic economic perspective in the implementation of creative economic empowerment is that there is injustice in the distribution of aid. This is not in accordance with the principles of Islamic economics, distribution justice.The conclusion of this study is that the empowerment of the creative economy is good enough, but the government’s supervision in the distribution of aid is very lack. It causies social jealousy among group members which is not in accordance with the principles of Islamic economic.

The Influence Of The Responsibility Sharia Supervisory Board, Sharia Compliance, Issuance Of Sharia Securities, And The Size Of The Board Of Commissioners On The Level Of Disclosure Of Islamic Social Reporting Islamic Bank In Indonesia Yulistia Devi; Liya Ermawati; Okta Supriyaningsih; Diah Mukminatul Hasimi; Zhatu Restie Utamie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4491

This research aims to test the effect of the responsibilities of the Sharia Supervisory Board, Sharia Compliance, issuance of Sharia securities, and the size of the Board of Commissioners on the level of disclosure of Islamic Social Reporting at Islamic Banks in Indonesia. This study used descriptive and correlational quantitative methods. The method of data collection is to use secondary data sources, and in terms of the way the data collection method in this study uses data collection techniques with documents in the form of annual financial statements and GCG reports. The data analysis method in this study uses descriptive statistics and classical assumption tests consisting of normality tests, multicollinearity tests, and heteroplasticity tests. The population in this study is Sharia Commercial Bank in Indonesia for the period 2016-2020 which amounted to 14 Islamic Banks. The sample determination technique was carried out using purposive sampling techniques with criteria: Sharia Commercial Bank which publishes annual reports and GCG reports and lists the results of GCG Self Assessment in 2016-2020, from these criteria, a sample of 13 Islamic Banks was obtained. The results of this study showed that partially the variables of the Responsibilities of the Sharia Supervisory Board, Sharia Compliance variables, and the Board of Commissioners Size variables had no effect on the ISR Disclosure Rate at Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H1, H2, and H4 were rejected. While on the variable issuance of Islamic securities shows that partially the Issuance of Sharia Securities affects the Level of ISR Disclosure at Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H3 is accepted. Simultaneously the variables of the Responsibilities of the Sharia Supervisory Board, Sharia Compliance, Issuance of Sharia Securities, and the Size of the Board of Commissioners have a significant effect on the Level of ISR Disclosure on Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H5 is accepted.

ANALISIS PENGARUH TIME TO MATURITY, YIELD TO MATURITY, DAN COUPON, TERHADAP FAIR PRICE SUKUK PADA PASAR MODAL SYARIAH INDONESIA Liya Ermawati; Marheni Marheni; Yulistia Devi; Diah Mukminatul Hasimi; Citra Etika
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4366

Pasar modal dalam lingkup perekonomian di suatu negara sangat penting sebagai media investasi dan wadah penyediaan modal bagi perusahaan untuk meningkatkan aktivitas perdagangannya. Sukuk merupakan salah satu instrumen yang ada di Pasar Modal Syariah. Pasar modal syariah di Indonesia memiliki regulasi yang mengatur tentang Harga wajar (Fair Price) pada instrument Sukuk. Fair Price dijadikan sebagai acuan dalam penilaian harga pasar wajar serta penyajian Laporan Keuangan bagi Lembaga Keuangan serta manager investasi. IBPA menilai banyak masyarakat Indonesia atau pelaku obligasi di pasar sekunder, khususnya ritel belum memahami harga pasar obligasi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan variabel time to maturity, yield to maturity, dan Coupon, terhadap Fair Price Sukuk Korporasi. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling. Jumlah sampel dalam penelitian ini yaitu 15 seri Sukuk selama periode 2018-2020. Data diperoleh dari website Otoritas Jasa Keuangan (OJK), PT.Bursa Efek Indonesia, PT.Penilai Harga Efek Indonesia, serta website PT.Pemeringkat Efek Indonesia. Metode analisis data yang digunakan adalah Analisis Regresi Linier Berganda dengan bantuan program computer Eviews-9. Hasil penelitian ini menunjukkan bahwa pengaruh variabel secara simultan berpengaruh signifikan terhadap Fair Price Sukuk Korporasi. Variabel coupon berpengaruh positif dan signifikan, time to maturity tidak berpengaruh positif dan signifikan, variabel yield to maturity berpengaruh negatif dan signifikan terhadap Fair Price Sukuk Korporasi.

THE RELATIONSHIP BETWEEN EDUCATION EXPENDITURE, HEALTH EXPENDITURE AND FINAL EDUCATION LEVEL TOWARDS THE HUMAN DEVELOPMENT INDEX FROM A SHARIAH ECONOMIC PERSPECTIVE : EVIDENCE FROM10 PROVINCES WITH THE LOWEST HDI IN INDONESIA Ira Julistia; Muhamad Kurniawan; Diah Mukminatul Hasimi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.4871

Several areas still have relatively low HDIs, despite the government's increased funding for education and health and focus on raising the final education level. The true impact of the last educational level on the quality of life and the efficacy of public expenditure are called into doubt by this. Spending on education, health care, and total education in connection to Indonesia's Human Development Index (HDI) is the focus of this research. This study used quantitative research methods that are associative in nature. The data used are secondary datasets derived from panel data collected from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK MENKEU) for the years 2014–2023. The 10 provinces named Maluku Province, Central Sulawesi, Gorontalo, North Maluku, West Nusa Tenggara (NTB), West Kalimantan, West Sulawesi, East Nusa Tenggara (NTT), West Papua, and Papua are the subject of the study object, which covers the period 2014–2024 and is centered on Indonesia. Eviews 10 software was used for the analysis. The results of the study provide facts that education spending and health spending affect the Human Development Index (HDI). The final level of education does not affect the Human Development Index (HDI). The integration of Islamic economic principles in increasing the Human Development Index (HDI) that human development must include material and spiritual aspects in a balanced manner. Principles such as distributive justice, social responsibility, and fulfillment of basic needs are the basis of the Islamic Economic perspective.

Eksistensi modal sosial pedagang pasar tradisional terhadap kesejahteraan dalam perspektif ekonomi Islam Fitria, Nia; Hasimi, Diah Mukminatul; Malik, Anas
Journal of Economics Research and Policy Studies Vol. 5 No. 1 (2025): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v5i1.1691

Traditional markets are important in society's economy, especially for small traders. The increasing competition with modern retail and various economic challenges require traders to have the right strategies to improve their welfare. One of the factors that contributes to maintaining the stability and sustainability of traders' businesses is social capital, which includes social networks, trust, and norms that prevail in the trading environment. From an Islamic economic perspective, social capital can strengthen the principles of justice, transparency, and cooperation. Using an Islamic economic approach, this study examines how social capital contributes to improving the welfare of traders in Tugu Market, Bandar Lampung. The research method used is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that social capital influences three main aspects: economic, social, and spiritual. From the economic side, cooperation and good relationships among traders are highlighted. In the social aspect, the culture of mutual assistance strengthens relationships and solidarity among traders. Finally, from the spiritual aspect, the application of Islamic economic principles in business is emphasised. Therefore, policies that support the revitalisation of markets are needed to optimise the sustainable improvement of traders' welfare.

A ANALISIS PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2020-2023 Arsad, Nuraini; Kurniawan, Agus; Hasimi, Diah Mukminatul
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3565

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh fraud hexagon terhadap kecurangan laporan pada perusahaan manufaktur di Indeks Saham Syariah Indonesia periode 2020-2023. Dalam penelitian ini peneliti menggunakan motode penelitian pendekatan kuantitatif. Popoulasi dalam penelitian ini yaitu 252 perusahaan manufaktur di ISSI dan menggunakan teknik purposive sampling, yang memperoleh sampel sebanyak 13 perusahaan dengan menggunakan data sekunder yang diperoleh dari annual report dan memperoleh 52 data. Teknik analisis data menggunakan spss 25 dengan menggunakan Uji asumsi dasar, uji asumsi klasik, dan uji kelayakan model. Hasil penelitian menunjukkan Variabel Tekanan, Kesempatan, dan Rasionalisasi berpengaruh negatif signifikan terhadap kecurangan laporan keuangan.Variabel Kapabilitas tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan Variabel Arogansi dan Kolusi berpengaruh positif signifikan terhadap kecurangan laporan keuangan

Persaingan Politik dan Anggaran Kesehatan: Telaah Nilai Keadilan Distribusi dalam Ekonomi Islam Inayah, Siti; Ekawati, Evi; Hasimi, Diah Mukminatul
Kartika: Jurnal Studi Keislaman Vol. 5 No. 1 (2025): Kartika: Jurnal Studi Keislaman (May)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i1.160

The purpose of the study is to understand the influence of political economy competition on government health budget allocation in Indonesia and the relationship between the influence of political economy competition on the health budget with the Islamic Economic Perspective. The Indonesian Democracy Index (IDI), Population Growth (PP), and poverty rate are the variables used. Panel data regression analysis with Random Effect (REM) model is the research method. The findings show that intensified political competition negatively affects health budget allocation, with a coefficient value of -0.033 on the IDI variable and -0.014 on the PP variable. Meanwhile, poverty level has a positive influence on health budget with a coefficient of 0.195. The Chow test shows a probability value of 4.656e-127, which indicates that the model fit is Random Effect. The Hausman test results show a probability value of 0.188, which supports the selection of the Random Effect model. In addition, the Breusch-Pagan value of 805,833 is shown in the Lagrange Multiplier (LM) test, with a probability of 0.000, which also indicates that the appropriate model is Random Effect. The implications of this study show the importance of more equitable policies in health budget allocation, by giving more attention to poor regions and reducing the impact of imperfect political competition.

ANALISIS PROGRAM BANTUAN PANGAN NON TUNAI (BPNT) GUNA MENINGKATKAN KESEJAHTERAAN MASYARAKAT DALAM PERSPEKTIF EKONOMI ISLAM Hasimi, Diah Mukminatul
REVENUE: Jurnal Manajemen Bisnis Islam Vol. 1 No. 1 (2020)
Publisher : Sharia Business Management UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/revenue.v1i01.5762

Untuk mewujudkan masyarakat yang adil dan makmur sesuai dengan cita-cita bangsa dan negara perlu adanya program yang berkelanjutan dalam meningkatkan kesejahteraan masyarakat, mengingat bahwa kemiskinan di Indonesia masih cukup tinggi. Salah satu program penanggulangan kemiskinan adalah Program Bantuan Pangan Non Tunai (BPNT), salah satu tujuannya adalah untuk mengurangi beban pengeluaran Keluarga Penerima Manfaat (KPM) melalui pemenuhan sebagian kebutuhan pangan. Di Desa Merak Batin Kecamatan Natar Kabupaten Lampung Selatan merupakan salah Desa yang menerima bantuan tersebut sejak tahun 2002. Dan sudah berkali-kali melakukan perubahan yaitu yang pertama raskin lalu diperbarui menjadi rastra dan yang terakhir atau saat ini yaitu BPNT. Pada melakukan prasurvey terdapat beberapa masalah yaitu di kualitas berasnya yang kurang baik, penyalurannya yang tidak tepat yaitu tidak sebulan sekali dan tidak tepat sasaran karena masih ditemukan masyarakat yang komplen tentang hal itu. Rumusan masalah dalam penelitian ini adalah bagaimana implementasi program Bantuan Pangan Non Tunai (BPNT) dan pengaruhnya terhadap kesejahteraan masyarakat di Desa Merak Batin Kecamatan Natar Kabupaten Lampung Selatan dan Bagaimana implementasi program Bantuan Pangan Non Tunai (BPNT) di Desa Merak Batin Kecamatan Natar Kabupaten Lampung Selatan dalam perspektof Ekonomi Islam. Metode penelitian dalam penelitian ini adalah metode kualitatif, dimana peneliti turun langsung kelapangan, data primer diperoleh dari hasil wawancara dan kuesioner (Angket) dan data sekunder diperoleh dari data dokumentasi. Populasi dalam penelitian ini adalah seluruh Keluarga Penerima Manfaat (KPM) di Desa Merak Batin Kecamatan Natar Kabupaten Lampung Selatan dengan total penerima 864.

Analisis Pengaruh Upah Minimum Regional (UMR) dan Indeks Pembangunan Manusia (IPM) terhadap Tingkat Pengangguran Terbuka (TPT) di Provinsi Banten dalam Perspektif Ekonomi Islam Tahun 2015-2024 Kusuma, Rhima; Putri, Rosydalina; Hasimi, Diah Mukminatul
Al-Muzdahir : Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Juli: Al-Muzdahir : Jurnal Ekonomi Syariah
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/ekis.v7i2.2013

This study analyses the effect of the Regional Minimum Wage (UMR) and Human Development Index (HDI) on the Open Unemployment Rate (TPT) from an Islamic economic perspective from 2015 to 2024 using cross-sectional data covering eight districts in Banten Province sourced from the Central Statistics Agency (BPS). This quantitative study employs the Common Effect Model. This model is deemed appropriate after passing the Chow and Hausman tests, enabling classical assumption tests, partial tests, and simultaneous tests to be conducted. The findings indicate that, partially, the UMR does not have a significant effect on the TPT. Conversely, the IPM has a significant partial effect on the TPT. Simultaneously, the UMR and IPM have a positive and significant effect on the TPT. From an Islamic economic perspective, unemployment is a social and moral issue, with an emphasis on social justice and wealth distribution. Wages are the right of workers, and improving human resource quality through the HDI is important for reducing unemployment. These results are expected to provide deeper insights into the variables studied and valuable input for formulating national economic policies aimed at reducing open unemployment in Banten Province.

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