The Shariah Compliance Analysis Based On Financial Ratio Aspects (Study Of Companies That Are Always Listed Onthe Indonesian Sharia Stock Index)

Authors

  • Evan Hamzah Muchtar Department of Sharia Banking STAI Asy-Syukriyyah Tangerang

DOI:

https://doi.org/10.51311/istikhlaf.v2i1.220

Keywords:

Kepatuhan Syariah, Aspek Rasio Keuangan

Abstract

Produk syariah di pasar modal berkembang melalui berbagai produk investasi syariah yang terus meningkat jumlahnya dan didukung oleh regulasi yang kuat, baik dari sisi Otoritas Jasa Keuangan (OJK) maupun Dewan Syariah Nasional Majelis Ulama Indonesia (DSN). MUI). Proses penapisan saham syariah mencakup dua aspek yang harus dipenuhi emiten untuk masuk ke dalam indeks saham syariah, yaitu aspek kualitatif dan kuantitatif. Makalah ini akan membahas permasalahan yang muncul dan menimbulkan perdebatan di kalangan akademisi dan praktisi syariah dalam proses penyaringan saham yang terdaftar di indeks saham syariah dan analisis kepatuhan syariah berdasarkan aspek rasio keuangan.

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References

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Published

2020-12-12

How to Cite

Muchtar, E. H. (2020). The Shariah Compliance Analysis Based On Financial Ratio Aspects (Study Of Companies That Are Always Listed Onthe Indonesian Sharia Stock Index). ISTIKHLAF: Jurnal Ekonomi, Perbankan Dan Manajemen Syariah, 2(1), 36–48. https://doi.org/10.51311/istikhlaf.v2i1.220