Corporate Ethical Identity Perbankan Syariah di Indonesia

Sukardi, Budi

doi:10.21111/tsaqafah.v9i2.56

Cited by 4 publications

(4 citation statements)

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“…The annual reports of sharia banking in Indonesia might not reflect the values of sharia principles. This is evident in some previous research results from Prasetyaningsih and Prakosa (2010), Paramitasari (2012), Sukardi and Wijaya (2013), Yuniwijayanti (2014), Pratiwi and Chariri (2015). Some results of these studies are inconsistent with the presence of Islamic values in the annual report of shari'ah banks in this present study.…”

Section: Introductionsupporting

confidence: 71%

“…Thus, sharia commercial banks have compliance with existing regulations relating to reporting and disclosure. Sukardi and Wijaya (2013) The annual report of 11 sharia banks in Indonesia in 2012Conducting an exploratory survey (field research) by looking at the information disclosure annual report of Sharia Banks.…”

Section: Bank Perkreditan Rakyat Syariah Niaga Madanimentioning

confidence: 99%

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Islamic Values in the Annual Reports of the Shariah Bank to Create a Sharia Value-Added

Putra

Wijayanti

2020

jai

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Research Aim: This study aims to examine, understand, and prove the embodiment of Islamic values in the annual report of Sharia Banks. The results of this study are expected to provide information or data to all parties regarding the layout and Islamic values in the Sharia Banks' annual report, which can be a form of a real differentiator between Sharia Banks and conventional banks if viewed in terms of the content of the annual report. Design/Methodology/Approach: The interpretive method in this study is suitable for research purposes that are not intended to perform hypothesis testing but to do an interpretation of research data. The interpretive method used in this research is to analyze the data by using semiotic analysis. Differential semiotic analysis is an analysis of data that focuses on meaning and sign. Semiotic analysis of the annual sharia bank report is carried out on the narrative texts on the annual report. Semiotic analysis in this study is based on Charles Sanders Pierce's semiotic analysis which uses the triangles of meaning. Research findings:The results of the study showed that the annual reports of Muamalat Bank from 2012 to 2016 had indicated Islamic values. Islamic values were found most frequently in the annual report of Muamalat Bank from 2014 to 2016. The Islamic values in the annual reports of Muamalat Bank were included in the Sharia Supervisory Board Report, the Board of Commissioner Report, the Board of Directors, corporate governance information, and information related to Corporate Social Responsibility (CSR). Thus, the presence of Islamic values in the annual reports of Muamalat Bank can create the sharia value added to the company. Theoretical contribution/Originality: The results of this study have contributed to the application of the Shari'ah Enterprise Theory (SET). The existence of the application of Islamic values in the financial statements of Bank Muamalat shows that Bank Muamalat is not only responsible for its business activities to humans (investors) but also to God. Practitioner/Policy implication: The results of this study indicate that Bank Muamalat must continue to maintain the existence of Islamic values in operational activities that are presented in its annual report. This is due to the fact that Bank Muamalat's operational activities are truly in accordance with Islamic law. Research limitation/Implication: The Islamic values were found most frequently in the annual reports of Muamalat Bank from 2014 to 2016. A good practice of Islamic values is finally expected to result in the meaningful added value of sharia. The limitations in this article that are the number of the theory and methodologies related to the phenomenon of Islamic values on the disclosure of information in the annual reports is still limited. So, further researches will be necessary to find another theory and develop methodologies to investigate the Islamic values represented in the annual report of sharia banking.

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Section: Introductionsupporting

confidence: 71%

Section: Bank Perkreditan Rakyat Syariah Niaga Madanimentioning

confidence: 99%

Islamic Values in the Annual Reports of the Shariah Bank to Create a Sharia Value-Added

Putra

Wijayanti

2020

jai

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“…Sayangnya, identitas etika bank syariah saat ini dinilai belum diungkapkan secara optimal. (Sukardi & Wijaya, 2013) menemukan bahwa bank umum syariah nasional belum mengungkapkan identitas etika secara maksimal, khususnya untuk dimensi zakat, pinjaman, dan sedekah.…”

Section: Pendahuluanunclassified

Pengaruh Pengungkapan Identitas Etis Islam, Agency Cost Dan Intellectual Capital Terhadap Kinerja Keuangan (Studi Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2016-2018)

2021

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This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and ROA.

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“…The average competitiveness of banks is lower than the level of competition in the banking market. His research specifically seeks to determine whether the competitiveness of Islamic banks is significantly higher or lower than that of conventional banks (Louati, Louhichi, and Boujelbene 2016;Sukardi and Wijaya 2013;Ishak 2019;Ben Bouheni and Ammi 2015;Mawardi et al 2020).…”

Section: Competitivenessmentioning

confidence: 99%

How Does Strengthening Islamic Banking Competitiveness? Indonesia Evidence

M.S.I¹,

Riyadi²

2022

JPSDa

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The quality of service provided depends on the ability of service providers to meetcustomers’ expectations. This study aims to determine the impact of Islamic servicequality and floating market methods on the competitiveness of Islamic banks. Thisstudy used quantitative methods with non-probability sampling techniques, usingpurposive sampling techniques. The study population was BTN Syariah customers.The data acquisition was made by spreading questionnaires to customers. Informationgleaned from specific considerations tailored to the research’s purpose or problemand data analysed by multiple linear regression techniques. The results showed thatIslamic service quality affects the competitiveness of Islamic banks, and marketingmethods based on the floating market affect the competitiveness. The study improvedBTN Syariah Indonesia’s competitiveness in Islamic service quality and marketingmethods based on the floating market. This research helps banks recognise the pointsand strategies for strengthening Islamic banks’ competitiveness and generatingpositive experiences to gain customer loyalty with the proper approach, namelyIslamic service quality and marketing strategies with floating market methods.

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Corporate Ethical Identity Perbankan Syariah di Indonesia

Cited by 4 publications

References 0 publications

Islamic Values in the Annual Reports of the Shariah Bank to Create a Sharia Value-Added

Islamic Values in the Annual Reports of the Shariah Bank to Create a Sharia Value-Added

Pengaruh Pengungkapan Identitas Etis Islam, Agency Cost Dan Intellectual Capital Terhadap Kinerja Keuangan (Studi Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2016-2018)

How Does Strengthening Islamic Banking Competitiveness? Indonesia Evidence

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