scholarly journals DISCLOSURE OF ISLAMIC SOCIAL REPORTING A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA

2019 ◽  
Vol 2 (1) ◽  
pp. 39-46
Author(s):  
Erik Nugraha ◽  
Tri Anita Noviantini ◽  
Audita Setiawan
Keyword(s):  
Social Performance ◽  
Comparative Method ◽  
Sampling Technique ◽  
Social Reporting ◽  
Sampling Techniques ◽  
Islamic Banks ◽  
Data Types ◽  
Cross Sectional ◽  
Analysis Technique ◽  
Better Than

This study aims to describe and determine the differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia. Islamic Social Reporting (ISR) is an extension of the reporting standards of social performance as a reflection of the company's role in a spiritual perspective. The method used in the research is descriptive comparative method using cross-sectional data types. The population in this study is Islamic Banks in Indonesia, which are as many as 13 banks and in Malaysia which are as many as 15 banks, the sampling technique used in this study uses census sampling techniques. The data analysis technique used is the Independent t-test. Based on the results of the study there are not differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia, but the level of disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Malaysia is better than Islamic Banks in Indonesia. 

scholarly journals Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia

2017 ◽  
Vol 1 (01) ◽  
pp. 53
Author(s):  
Aprila Dwi Widayati ◽  
Raditya Sukmana
Keyword(s):  
Sampling Method ◽  
Social Performance ◽  
Secondary Data ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Content Analysis Method ◽  
The Difference ◽  
Better Than

<p>The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 2010-2012. Annual reports were analyzed using content analysis method. Furthermore, the differences of ISR disclosure level were tested using independent sample t-test. The results showed that ISR disclosure level of islamic banking in Indonesia is better than ISR disclosure level of islamic banking in Malaysia. Based on the results of hypothesis testing, found that there are significant differences in the disclosure level between islamic banking in Indonesia and Malaysia.</p><p><br />Keywords: Islamic Social Reporting, Islamic Social Reporting Index, Islamic Banking</p>

scholarly journals THE EFFECT OF ISLAMIC SOCIAL REPORTING INDEX ON ISLAMIC BANKING FINANCIAL PERFORMANCE IN INDONESIA

2019 ◽  
Vol 7 (4) ◽  
pp. 609-616
Author(s):  
Aning Kesuma Putri ◽  
Eka Fitriyanti ◽  
Ineu Sulistiana ◽  
Izma Fahria ◽  
Hidayati
Keyword(s):  
Hypothesis Testing ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Full Disclosure ◽  
Analysis Technique ◽  
Distribution Of Income

Purpose of this study: This study was conducted to analyze the factors that affect the disclosure of Islamic Social Reporting (ISR) in Islamic Banking on the stock exchange and analyze the data carried out on the annual report of six Islamic banks in 2013-2017. The results of this study are expected to facilitate the Islamic banks to apply the principle of full disclosure with Islam in a more comprehensive way. Methodology: The sampling technique used is sampling considerations obtained with a total sample of six Islamic banks in Indonesia. The data analysis technique used is multiple linear regression. Main Findings: The level of disclosure of social responsibility reporting in Islamic perspective, using ISR index explains that Islamic Banks having a high index of ISR obtained by Bank Muamalat Indonesia that managed to reach the value of 20 and above, more precisely 32 components of the total index of ISR 48 component in the year 2017. Based on the hypothesis testing, it is found that the F-test of profitability factor and leverage, simultaneously or together influence the factors in the disclosure of ISR in Islamic Banking in Indonesia. Based on the hypothesis testing for the t-test, it is found that profitability and leverage do not affect the disclosure of ISR in Islamic Bank in Indonesia. Implication: This research will serve as a reference material for improving the ISR performance of Islamic banking in Indonesia so that there is an even distribution of income.

scholarly journals PENGARUH TANGGUNGJAWAB PELAKSANAAN FUNGSI BISNIS DAN FUNGSI SOSIAL TERHADAP JUMLAH DANA PIHAK KETIGA BANK UMUM SYARIAH DI INDONESIA (Periode Tahun 2010-2015)

2019 ◽  
Vol 5 (4) ◽  
pp. 264
Author(s):  
Nafisah Ruhana ◽  
Noven Suprayogi
Keyword(s):  
Corporate Governance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Third Party ◽  
Social Reporting ◽  
Islamic Banks ◽  
Social Functions ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Analysis Technique

This study aims to find out the simultaneous and partial impact of Good Corporate Governance index and Islamic social reporting index as an assessment of the responsibility for the implementation of business functions and social functions towards total third–party funds on Islamic Banks in Indonesia during 2010-2015. This study use quantitative approach, and the sampling technique is purposive sampling. The analysis technique used is the panel data regression. The type and sources of data used are secondary data. The population in this study are Islamic Banks in Indonesia.The results of this study showed that index of good corporate governance partially have no significant effect on the number of third-party funds while index of Islamic Social Reporting partially have significant effect on the amount of funding third parties. Simultaneously index of Good Corporate Governance and Islamic Social Reporting have significant effect on the number of third-party funds Islamic banks.

Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah Di Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Ana Santika
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Collection Method ◽  
Return On Equity ◽  
Social Environmental

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This type of research is quantitative. The data collection method used is the documentation method and library study method. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence to ROA. Means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

scholarly journals PENGARUH E-WOM DI MEDIA SOSIAL YOUTUBE TERHADAP PURCHASE INTENTION (MINAT BELI) PADA BRAND SMARTPHONE SAMSUNG

2021 ◽  
pp. 737
Author(s):  
Ketut Dewi Kurnia Sari ◽  
Osa Omar Sharif
Keyword(s):  
Social Media ◽  
Data Analysis ◽  
Purchase Intention ◽  
Structural Equation ◽  
Sampling Technique ◽  
Brand Attitude ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Multivariate Technique ◽  
Analysis Technique

This study aims to determine how the influence of the Electronic Word of Mouth (eWOM) on social media YouTube on Purchase Intention on Samsung smartphones in Bandung with the presence of a mediator from Brand Attitude. The research method used is a quantitative method with descriptive research objectives, the type of research is causal, the technique used in this study is non-probability sampling, data collection methods with cross sectional. In this study, the population used in this study were smartphone users in Bandung. The population in this study were smartphone users in Bandung who used social media Youtube. The sampling technique used the Cochran formula so that a minimum sample size of 385 respondents was determined and in the study the valid respondents were 400 respondents. The data analysis technique is a multivariate technique using the Structural Equation Modeling (SEM) method. For data analysis using the AMOS 24 application. The findings of this study indicate that there is no effect of eWOM Samsung smartphones on Purchase Intention and the influence of eWOM on the Brand Attitude of Samsung brand smartphones on Youtube social media

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals KEPUASAN KERJA DAN DISIPLIN KERJA PENGARUHNYA TERHADAP MOTIVASI KERJA KARYAWAN PDAM TIRTA BHAGASASI BEKASI

2020 ◽  
Vol 28 (1) ◽  
pp. 106-118
Author(s):  
Evi Mafriningsianti
Keyword(s):  
Job Satisfaction ◽  
Random Sampling ◽  
Work Motivation ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Average Score ◽  
Sampling Techniques ◽  
Analysis Technique

This research objective to determine the satisfaction, discipline, and motivation of employees of PDAM Tirta Bhagasasi Bekasi, and also to determine satisfaction and discipline of influence on work motivation the employee of PDAM Tirta Bhagasasi Bekasi. There are 90 employees of PDAM Tirta Bhagasasi Bekasi as a sample in this study. The sampling technique uses simple random sampling techniques. Observation and questionnaire methods are used in collecting the data. The data analysis technique uses multiple regression analysis with the SPSS program. The results of the descriptive analysis show the good realization of job satisfaction (average score 3.63) and employee work discipline (average score 3.61) so that it has a positive impact on employee work motivation (average score 3.57). These results are supported by Bekasi Tirta Bhagasasi PDAM data in 2018 which obtained a level of realization of workforce satisfaction of 61.38% (sufficient category), the value of realization of employee work discipline at 5.80% (sufficient category), and the level of realization of labor motivation of 60.71% (sufficient category). t value calculated job satisfaction (b1) = 9,133 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that job satisfaction has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees. T value is calculated work discipline (b2) = 5.535 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that work discipline has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees.

scholarly journals Status Gizi dan Kualitas Hidup Lansia yang Tinggal Bersama Keluarga dan pelayanan Sosial Tresna werdha (Nutritional Status and Quality of Life of Elderly People Who’s Lived With Family and Tresna Werdha Social Service in Bondowoso)

2018 ◽  
Vol 6 (1) ◽  
pp. 60
Author(s):  
Putri Istik Lailiyah ◽  
Ninna Rohmawati ◽  
Sulistiyani Sulistiyani
Keyword(s):  
Quality Of Life ◽  
Nutritional Status ◽  
Social Service ◽  
Health Centre ◽  
Sampling Technique ◽  
Cross Sectional ◽  
Public Health Centre ◽  
Elderly Living ◽  
Better Than

Abstract The number of population and life expectancy of elderly in Indonesia have increased every year. Health problems of elderly are associated with the environmental change and nutritional status that will affect for their quality of life. This research used a cross sectional approach and conducted in Bondowoso area with data at Tresna Werdha Social Service Bondowoso and elderly living in region of Maesan Public Health Centre. This research based on 72 respondents, consist of 36 respondents that living with  family and 36 respondents that living in PSTW. The sampling technique used Proportional Random Sampling. Methods of data used questionnaires adapted from WHOQOL-BREF. Data analyzed by Chi Square test (α = 0,05). The results showed that nutritional status of elderly living in PSTW were better than elderly living with their family (p<0,05). Quality of life according of physical health domain,  psychological domain, social relationships domain, and over all quality of life of elderly living with their family were better than the elderly living in PSTW (p <0.05). While on quality of life according to environment domain in elderly living with their family and PSTW have same result (p> 0,05).  Keywords: elderly,nutritional status, quality of life

scholarly journals ANALISIS KESULITAN BELAJAR SISWA DALAM MEMPELAJARI ALJABAR PADA KELAS VIII SMP NEGERI 2 KERINCI

2020 ◽  
Vol 1 (1) ◽  
pp. 53-57
Author(s):  
Trisna Rukhmana
Keyword(s):  
Data Analysis ◽  
Qualitative Method ◽  
Sampling Technique ◽  
Sampling Techniques ◽  
Data Presentation ◽  
Analysis Technique ◽  
Sample Data ◽  
Eighth Grade Students ◽  
Class Viii ◽  
Purposive Sample

This study aims to determine the location of the difficulties that cause difficulties in learning algebra in class VIII SMP Negeri 2 Kerinci. This study uses a qualitative method with a population of all eighth-grade students of SMP Negeri 2 Kerinci. The sample of this study was 9 students of class VIII A and 9 students of class VIII B selected through sampling techniques. The sampling technique used is using a nonprobability sampling technique that is a purposive sample. Data obtained from tests and interviews. The data analysis technique is data reduction and data presentation.

Pengaruh Nilai Tukar (Kurs) dan Inflasi terhadap Tingkat  Non Performing  Financing (NPF) Pada Bank Syariah

2019 ◽  
Vol 2 (2) ◽  
pp. 214-224
Author(s):  
Muhammad Arfan Harahap ◽  
Anjur Perkasa Alam ◽  
Muspita Pradila
Keyword(s):  
Exchange Rate ◽  
Time Series Data ◽  
Sampling Technique ◽  
Series Data ◽  
Islamic Banks ◽  
Exogenous Variables ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Exchange Rate ◽  
Conventional Banks

The level of Non-Performing Financing at Islamic Banks is higher than conventional banks, while in terms of total assets, Islamic Banks are smaller. This study aims to analyze the effect of exogenous variables consisting of the level of inflation and the exchange rate of the rupiah against non Performing Financing in Islamic banks. This study uses time series data from 2016-2018. The population in this study consisted of Islamic Commercial Banks. The sampling technique used in this research is purposive sampling technique. The data analysis technique used is Multiple Linear Regression. The results showed that the inflation variable had a positive and significant effect on Non Performing Financing. While the Exchange Rate has no effect on Non Performing Finance. Meanwhile, simultaneously the two independent variables affect the independent variables.

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