This paper aims to study Islamic banking (IB) regulations related to the influence of the Sharia corporate governance (SCG) mechanism on financial reporting timeliness (FRTL) in Indonesia. The unbalanced panel data obtained empirically during a period that ranges from 2016 to 2019 includes observations from 54 Islamic commercial banks (ICb), 82 Sharia business unit (SBu) banks and 82 conventional banks (CB). Panel regression model is used in this study to adjust the unbalanced panel data obtained. The findings indicate that the variation of FRTL for IBs (represented by ICb) is determined by Sharia corporate governance (SCG) mechanisms. Further findings relate to a comparative study of variations in FRTL between ICb, SBu, and CBs. Although there are different determinants between ICb (SCG) and CBs (CG), there is no difference in FRTL variation between the two. Meanwhile, between ICb and SBu, whose regulations have the same determinant, there are differences between the two FRTL variations. The novelty of this paper is that, firstly, SCG is constructed on the basis of the IBs regulation to determine FRTL, and secondly, the variationі in FRTL between the IBs and CBs groups are compared.
Rice Production Enhancement Programs (P4) is consistently carried out by the government to meet domestic demand for rice. This paper describes dynamics of P4 implementation, namely their strengths and weaknesses. There were 11 programs launched, beginning with Central Rice Program (Padi Sentra) in 1958 up to Special Intensification (Insus) in 1979 with highest achievement of rice self sufficiency in 1984. Insus was improved in 1987 and it was then called as Supra Insus. In 1990 rice production was stagnant and rice import tended to enlarge. Rice Based Farming System with Agribusiness Orientation (SUTPA), Agribusiness Oriented Intensification (Inbis), and Self Reliance Movement on Rice, Corn, and Soybean (Gema Palagung) programs were introduced to anticipate changing domestic and international circumstances. El Nino took place when the programs were carried out triggering delay of harvest seasons and low production. At last, paradigm of agricultural development was improved through system development and agribusiness oriented, namely corporate farming as the starting point of on-going Integrated Crops and Resources Management (PTT) program. To induce the farmers nationwide to adopt technologies immediately the government copes with many constraints. It is suggested that the generated technologies are packed in sociodrama before disseminated intensively through various mass media, especially television.
This study aims to compare the credit risk and profitability of banks in Indonesia. For this, the descriptive-quantitative method is used. The sample collection is based on the purposive sampling method. The study involved 71 Indonesian banks listed on the Indonesian Stock Exchange and Financial Services Authority, both conventional and Sharia. The research data are secondary data that include published results of quarterly financial reports of both conventional and sharia banks obtained from the website of the Financial Services Authority or the official websites of banks. The profitability of banks in making profit is measured by the Return on Assets ratio. The method of analysis used is the paired sample t-test. The results show significant differences in nonperforming loans (NPL) before and after the COVID-19 pandemic in conventional banking. However, there is no significant difference in Sharia banking. Moreover, there is no significant difference in profitability before and after the new normal implementation. This study provides empirical evidence that Indonesia’s banking restructuring policies to anticipate the impact of COVID-19 did not work optimally. The study is expected to help bank managers and the Financial Services Authority as a basis for evaluating the implementation of government policies to restructure the banking system.
The aim of this research is to know the influence of intellectual capital, islamicity performance index and corporate social responsibility on profitability. Theories used are stakeholder theory. This research conducted on Indonesia Islamic banking ini 2014-2018. The sample were 13 bank, by non profitability sampling method with purposive sampling technique. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that intellectual capital has no effect on profitability.The scond hypothesis states that profit sharing ratio has significant positive effect to profitability. The tird states that hypothesis zakat performance ratio has significant positive effect o profitability. The four hypothesis states that equitable distribution ratio has no significant effect to profitability and the last hypothesis islamic social reposting has significant positive effect to profitability.Keywords : intellectual capital, profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic social reporting, profitability. ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh intellectual capital, islamicity performance index dan corporate social repsonsibillity terhadap profitabilitas. Teori yang digunakan adalah teori stakeholder. Penelitian ini dilakukan pada bank umum syariah yang ada di Indonesia tahun 2014-2018. Jumlah sampel yang digunakan sebanyak 13 sampel dengan metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis statistic deskripitv, uji asumsi klasik dan uji regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa intellectual capital tidak berpengaruh terhadap profitabillitas. Hipotesis kedua menyatakan bahwa profit sharing ratio berpengaruh positif dan signifikan terhadap profitabillita. Hipotesis ketiga menyatakan bahwa zakat performance ratio berpengaruh positif signifikan terhadap profitabillitas. Hipotesis keempat menyatakan bahwa equitable distribution ratio tidak berpengaruh signifkan terhadap profitabillitas dan hipotesis terakhir menyatakan bahwa Islamic social reporting berpengaruh positif signifikan terhadap profitabillitas.Kata kunci : intellectual capital, profit sharing ratio, zakat performance ratio, equitable sitribution ratio, Islamic social reporting, profitabilitas.
Salibu technology is a local wisdom of rice technology in West Sumatera which has the spirit to help widows and poor families. The sustainability of rice implementation is determined by the characteristics of farmers, innovation characteristics, and farmers' perception of local wisdom. This study aims to: (1) describe the sustainability of salibu technology in Tanah Datar, and (2) to analyze the relationship between the characteristics of rice innovation and local wisdom with the sustainability of Salibu technology in Tanah Datar. This study was designed quantitatively using survey methods and supported by qualitative data. The location of the study was chosen purposively based on the location topography: Sungai Tarab representing lowland and Batipuh representing the plateau. The results showed that Sungai Tarab and Batipuh continue the rice technology salibu, by planting back rice at each planting season, using and expanding the area of land planted with salibu rice. The sustainability of salibu technology implementation in Sungai Tarab and Batipuh is more influenced by the characteristics of innovation and local wisdom than the characteristics of farmers. Innovation of salibu rice technology understood by farmers need to be conserved, besides salibu rice technology technology can be accepted by farmers because easy and cheap, so farmers can get bigger profit.
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