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.
Time series data commonly show are interconnected behaviour and non-stationer interrelated variables, so a model that able to obtain a good forecasting result from a non-stationary multivariate variables time series data are needed. Vector Error Correction Model (VECM) is one of multivariate time series model which is a vector form of Vector Autoregressive Boundary (VAR) for non-stationary time series data and has a cointegration relationship. The purpose of this study is to identify the VECM model in analyzing the relationship between energy use, environmental quality (CO2), and economic growth (GDP) during the Covid-19 pandemic that plagued Indonesia. The results of this study explained energy uses and and environmental quality (CO2) and economic growth (GDP) are interrelated and have a long-term cointegration relationship due to the influence of the Covid-19 pandemic.
Investasi saham di pasar modal tidak lepas dari risiko. Semakin tinggi keuntungan yang diperoleh dari investasi, maka akan berpotensi tinggi pula risiko yang dihadapi (high risk high return). Diversifikasi saham merupakan salah satu cara untuk memperkecil risiko investasi yang dapat dilakukan oleh investor. Tantangan besar ketika melakukan diversifikasi saham dalam portofolio adalah penentuan kandidat saham-saham dan besarnya proporsi jumlah dana yang ditempatkan pada masing-masing saham yang menyusun portofolio optimum. Penyelesaian masalah pembentukan portofolio optimum ini dilakukan dengan mengimplementasikan algoritma genetika agar diperoleh proporsi saham yang dapat menghasilkan keuntungan optimum dengan tingkat kerugian yang dapat dipertanggung jawabkan. Studi kasus dilakukan pada sejumlah saham dengan kinerja unggul yang aktif diperdagangkan di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa metode algoritma genetika bekerja dengan efektif dalam penyelesaian masalah pembentukan portofolio optimum
In the fulfillment of public trust, nonprofit organizations are required to provide information on the source of funds obtained and the use of such funds in a financial statement which will ultimately be assessed the financial performance of nonprofit organizations. Nonprofit organizations and contributors will always agree on a set of financial management and reporting rules that will be an attachment of the cooperation agreement at the time of signing the collective agreement document. Non profit organizations need to provide information that may reflect a company's capabilities over a period so as to guide the performance of the organization by stakeholders (PSAK No. 45): First, the services provided by nonprofit organizations and their ability to continue providing such services, how managers carry out their responsibilities for the performance of nonprofit organizations. This study aims to analyze the perception of Bangka Belitung University employees about the level of voluntary information disclosure conducted by Bangka Belitung University as measured by Non Profit Organizations Reporting Index. The results of this study say that most stakeholders want information disclosure about some important things related to information needed by the public. Like financial information, some items shown by Non-Profit Organizations are very important for the public to know such as funding for social activities (student affairs). This is not to criticize an institution, but for nonprofit organizations public trust is very important because it affects the credibility of the institution.
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