Mai Simahatie - Academia.edu (original) (raw)
Papers by Mai Simahatie
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration, Jun 30, 2022
Regulation is a balancing act. Different, often contradictory, goalsflexibility and consistency, ... more Regulation is a balancing act. Different, often contradictory, goalsflexibility and consistency, freedom and strict controls, innovation and crisis-avoidance, consolidation and conflicts of interest, efficiency and consumer protection, openness and protection of national firmsmust be applied in proper dosages by people familiar with the political and cultural environment. The audit systems and incentive structures must be flexible yet strict enough to allow innovation but prevent rogue operations. Before the disruptions of the 1970s, regulators performed a mostly technical task outside of the political limelight. In recent years however, virtually every countryincluding those with well-established regulatory authorities and traditionshas been rocked by banking crises.
Journal of Accounting Research, Utility Finance and Digital Assets
This research is an associative research with a quantitative approach.The use of a quantitative a... more This research is an associative research with a quantitative approach.The use of a quantitative approach in this study is intended to test the hypothesis by using statistical calculations to examine the effect of the independent variable on the dependent variable under study. This research will be conducted on the Indonesia Stock Exchange through the official IDX website, namely: http/www.idx.co.id. This research was conducted from July 2021 to December 2021.Typethe data used in this study is quantitative data, namely data measured on a numerical scale (numbers). The population used in this study are companies on the LQ-45 index listed on the Indonesia Stock Exchange from 2017 - 2020, where there are 45 LQ-45 index issuers which will change every 6 months or the period of February and August every year. year. The sampling technique in this study was purposive sampling which was selected based on certain criteria in accordance with the research objectives.
Journal of Accounting Research, Utility Finance and Digital Assets
The purpose of this study was to examine the relationship between culture and Islam in the fatwa ... more The purpose of this study was to examine the relationship between culture and Islam in the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles. This is important to do because the harmony between culture and standardization of quality indicators of sharia hospital services will make sharia hospitals easily accepted in the community.The design of this research is Literature Review or literature review. Literature research is research conducted using literature (library), either in the form of books, notes, or reports on the results of previous research. The results of the research are almost entirely from the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles are closely related or in line with eastern Indonesian culture which upholds the culture of shame, the culture of hel...
indOmera, 2022
The purpose of this study was to see 1) The effect of salary on job satisfaction of BRI employees... more The purpose of this study was to see 1) The effect of salary on job satisfaction of BRI employees in the Bireuen Branch, 2) the effect of promotion on job satisfaction of employees of the BRI Bireuen Branch, 3) The influence of colleagues on job satisfaction of employees of the BRI Bireuen Branch, 4) The effect of salary, promotion position, colleagues on job satisfaction of BRI employees at the Bireuen Branch jointly (simultaneously). This research was conducted at PT Bank Rakyat Indonesia (Persero) Tbk Bireuen Branch Office, having its address at Jl Medan Banda Aceh Simpang 4 Bireuen. As for the variables in this study are salary, promotion, coworkers, and job satisfaction. The population in this study were all employees of BRI Bireuen Branch as many as 182 employees. Determination of the sample using the Slovin formula and the results are 125 people. The research method used is quantitative research. The analysis used is multiple regression analysis with the help of SPSS 17 and s...
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
This study aims to analyze the problems that occur in the implementation of the Sharf contract in... more This study aims to analyze the problems that occur in the implementation of the Sharf contract in Indonesian Islamic banking, this research method is a descriptive qualitative research design with Literature Review or literature review. The results of this study are currency exchange is allowed when if it can be proven that there are no elements of gharar, maisir, usury and juhala, Al-sarf which is allowed in Islamic Sharia is only Spot Transactions while Forward Transactions and Swap Transactions are unlawful, There are problems in the implementation of Al -Sharf such as there should be no delay in payment, it is difficult to identify the customer's purpose for exchanging currency, while it is known that the Al-sarf transaction should not be carried out for the purpose of speculation (chance) or because there is a need for a transaction or as a precaution (savings). And the lack of customer literacy in knowing how to calculate or determine the exchange rate, how to calculate th...
Sosiohumaniora, 2022
This study examined and compared the efficiency level of conventional and Islamic rural banks. Th... more This study examined and compared the efficiency level of conventional and Islamic rural banks. The analytical tool used was data envelopment analysis with the variable return scale approach. Furthermore, the input variables consist of total assets, third party funds, and costs. Meanwhile, the total financing and profit are the output variables from 2012 to 2019 for 15 rural banks in Aceh. The results showed conventional rural banks are more efficient than sharia. Therefore, Sharia banks need to engage in better socialization to the public. This is because 2021 is the beginning of qanun (law) of Islamic financial institutions enactment, which obliges change in shape to the sharia pattern. Also, universities are expected to open a study program on sharia bank as a rudiment for human resources in the future. Therefore, the study to compare conventional and sharia rural bank per province in Indonesia is important.
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Regulation is a balancing act. Different, often contradictory, goals – flexibility and consistenc... more Regulation is a balancing act. Different, often contradictory, goals – flexibility and consistency, freedom and strict controls, innovation and crisis-avoidance, consolidation and conflicts of interest, efficiency and consumer protection, openness and protection of national firms – must be applied in proper dosages by people familiar with the political and cultural environment. The audit systems and incentive structures must be flexible yet strict enough to allow innovation but prevent rogue operations. Before the disruptions of the 1970s, regulators performed a mostly technical task outside of the political limelight. In recent years however, virtually every country – including those with well-established regulatory authorities and traditions – has been rocked by banking crises. By October 1998, regulators worldwide were committed to the implementation of the 'Core Principles for Effective Banking Supervision' issued in 1997 by the Basle Committee. Similarly, as of March 19...
Financial literacy is a very important element of knowledge for the economic progress of a countr... more Financial literacy is a very important element of knowledge for the economic progress of a country because it is closely related to public interest, the higher the level of public financial literacy, the easier it is for the financial system to be accepted in the community to be implemented and contribute to the economic growth of a region, because with The high level of financial literacy in the community, the easier it will be for financial institutions to provide financial access to the public. the enactment of qanun no 11 of 2018 regarding Islamic financial institutions in Aceh has begun since January 4, 2019, all financial institutions in Aceh. In this study, the data used is secondary data obtained from scientific references as quoted from journals, books texts, working papers, national and international scientific forums and other sources deemed relevant to this research. the results of the research and discussion, it can be concluded that nationally the financial literacy of...
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration, Jun 30, 2022
Regulation is a balancing act. Different, often contradictory, goalsflexibility and consistency, ... more Regulation is a balancing act. Different, often contradictory, goalsflexibility and consistency, freedom and strict controls, innovation and crisis-avoidance, consolidation and conflicts of interest, efficiency and consumer protection, openness and protection of national firmsmust be applied in proper dosages by people familiar with the political and cultural environment. The audit systems and incentive structures must be flexible yet strict enough to allow innovation but prevent rogue operations. Before the disruptions of the 1970s, regulators performed a mostly technical task outside of the political limelight. In recent years however, virtually every countryincluding those with well-established regulatory authorities and traditionshas been rocked by banking crises.
Journal of Accounting Research, Utility Finance and Digital Assets
This research is an associative research with a quantitative approach.The use of a quantitative a... more This research is an associative research with a quantitative approach.The use of a quantitative approach in this study is intended to test the hypothesis by using statistical calculations to examine the effect of the independent variable on the dependent variable under study. This research will be conducted on the Indonesia Stock Exchange through the official IDX website, namely: http/www.idx.co.id. This research was conducted from July 2021 to December 2021.Typethe data used in this study is quantitative data, namely data measured on a numerical scale (numbers). The population used in this study are companies on the LQ-45 index listed on the Indonesia Stock Exchange from 2017 - 2020, where there are 45 LQ-45 index issuers which will change every 6 months or the period of February and August every year. year. The sampling technique in this study was purposive sampling which was selected based on certain criteria in accordance with the research objectives.
Journal of Accounting Research, Utility Finance and Digital Assets
The purpose of this study was to examine the relationship between culture and Islam in the fatwa ... more The purpose of this study was to examine the relationship between culture and Islam in the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles. This is important to do because the harmony between culture and standardization of quality indicators of sharia hospital services will make sharia hospitals easily accepted in the community.The design of this research is Literature Review or literature review. Literature research is research conducted using literature (library), either in the form of books, notes, or reports on the results of previous research. The results of the research are almost entirely from the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles are closely related or in line with eastern Indonesian culture which upholds the culture of shame, the culture of hel...
indOmera, 2022
The purpose of this study was to see 1) The effect of salary on job satisfaction of BRI employees... more The purpose of this study was to see 1) The effect of salary on job satisfaction of BRI employees in the Bireuen Branch, 2) the effect of promotion on job satisfaction of employees of the BRI Bireuen Branch, 3) The influence of colleagues on job satisfaction of employees of the BRI Bireuen Branch, 4) The effect of salary, promotion position, colleagues on job satisfaction of BRI employees at the Bireuen Branch jointly (simultaneously). This research was conducted at PT Bank Rakyat Indonesia (Persero) Tbk Bireuen Branch Office, having its address at Jl Medan Banda Aceh Simpang 4 Bireuen. As for the variables in this study are salary, promotion, coworkers, and job satisfaction. The population in this study were all employees of BRI Bireuen Branch as many as 182 employees. Determination of the sample using the Slovin formula and the results are 125 people. The research method used is quantitative research. The analysis used is multiple regression analysis with the help of SPSS 17 and s...
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
This study aims to analyze the problems that occur in the implementation of the Sharf contract in... more This study aims to analyze the problems that occur in the implementation of the Sharf contract in Indonesian Islamic banking, this research method is a descriptive qualitative research design with Literature Review or literature review. The results of this study are currency exchange is allowed when if it can be proven that there are no elements of gharar, maisir, usury and juhala, Al-sarf which is allowed in Islamic Sharia is only Spot Transactions while Forward Transactions and Swap Transactions are unlawful, There are problems in the implementation of Al -Sharf such as there should be no delay in payment, it is difficult to identify the customer's purpose for exchanging currency, while it is known that the Al-sarf transaction should not be carried out for the purpose of speculation (chance) or because there is a need for a transaction or as a precaution (savings). And the lack of customer literacy in knowing how to calculate or determine the exchange rate, how to calculate th...
Sosiohumaniora, 2022
This study examined and compared the efficiency level of conventional and Islamic rural banks. Th... more This study examined and compared the efficiency level of conventional and Islamic rural banks. The analytical tool used was data envelopment analysis with the variable return scale approach. Furthermore, the input variables consist of total assets, third party funds, and costs. Meanwhile, the total financing and profit are the output variables from 2012 to 2019 for 15 rural banks in Aceh. The results showed conventional rural banks are more efficient than sharia. Therefore, Sharia banks need to engage in better socialization to the public. This is because 2021 is the beginning of qanun (law) of Islamic financial institutions enactment, which obliges change in shape to the sharia pattern. Also, universities are expected to open a study program on sharia bank as a rudiment for human resources in the future. Therefore, the study to compare conventional and sharia rural bank per province in Indonesia is important.
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Regulation is a balancing act. Different, often contradictory, goals – flexibility and consistenc... more Regulation is a balancing act. Different, often contradictory, goals – flexibility and consistency, freedom and strict controls, innovation and crisis-avoidance, consolidation and conflicts of interest, efficiency and consumer protection, openness and protection of national firms – must be applied in proper dosages by people familiar with the political and cultural environment. The audit systems and incentive structures must be flexible yet strict enough to allow innovation but prevent rogue operations. Before the disruptions of the 1970s, regulators performed a mostly technical task outside of the political limelight. In recent years however, virtually every country – including those with well-established regulatory authorities and traditions – has been rocked by banking crises. By October 1998, regulators worldwide were committed to the implementation of the 'Core Principles for Effective Banking Supervision' issued in 1997 by the Basle Committee. Similarly, as of March 19...
Financial literacy is a very important element of knowledge for the economic progress of a countr... more Financial literacy is a very important element of knowledge for the economic progress of a country because it is closely related to public interest, the higher the level of public financial literacy, the easier it is for the financial system to be accepted in the community to be implemented and contribute to the economic growth of a region, because with The high level of financial literacy in the community, the easier it will be for financial institutions to provide financial access to the public. the enactment of qanun no 11 of 2018 regarding Islamic financial institutions in Aceh has begun since January 4, 2019, all financial institutions in Aceh. In this study, the data used is secondary data obtained from scientific references as quoted from journals, books texts, working papers, national and international scientific forums and other sources deemed relevant to this research. the results of the research and discussion, it can be concluded that nationally the financial literacy of...