Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019)

Shabrina, Ailsa Nadiyah; Pratama, Bima Cinintya; Fakhruddin, Iwan; Wibowo, Hardiyanto

doi:10.30595/ratio.v2i2.10376

Cited by 3 publications

(4 citation statements)

References 13 publications

(21 reference statements)

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“…Dapat disimpulkan bahwa tidak ada hubungan antara ukuran DPS dengan Kinerja Keuangan Bank Syariah. Temuan peneliti ini konsisten dengan penelitian Shabrina et al, (2021) yang menemukan bahwa ukuran dewan pengawas syariah tidak berpengaruh terhadap kinerja perusahaan, hal ini mengindikasikan besar kecilnya jumlah anggota dewan pengawas syariah tidak dapat menjamin akan memepengaruhi naiknya kinerja keuangan bank syariah di Indonesia.…”

Section: Pembahasan Pengaruh Ukuran Dps Terhadap Kinerja Keuangan Ban...unclassified

Apakah DPS Mempengaruhi Kinerja Bank Syariah Pada Bank Umum Syariah Di Indonesia?

Slamet,

Rosadi

2024

j-aksi

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Penelitian ini bertujuan untuk memastikan bagaimana kinerja Bank Umum Syariah (BUS) Indonesiadalam hubungannya dengan Dewan Pengawas Syariah (DPS). Variabel ukuran bank ditambahkanpeneliti sebagai variabel kontrol, dan variabel Ukuran DPS, Lintas keanggotaan DPS, dan Frekuensipertemuan DPS diproksikan sebagai karakteristik DPS. Populasi yang digunakan dalam penelitian iniadalah Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014–2020.Teknik pengumpulan sampel yang digunakan adalah purposive sampling dengan menggunakanunbalanced data panel sehingga dapat diperoleh sampel sebanyak 14 sample dengan 96 observasi.Teknik analisis data menggunakan regresi data panel dengan bantuan perangkat lunak Eviews. Hasilpengujian menyatakan bahwa variabel Lintas Keanggotaan DPS berpengaruh negatif terhadap kinerjabank syariah. Sedangkan Ukuran DPS dan Frekuansi Pertemuan tidak berpengaruh terhadap kinerjabank syariah.

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Section: Pembahasan Pengaruh Ukuran Dps Terhadap Kinerja Keuangan Ban...unclassified

Apakah DPS Mempengaruhi Kinerja Bank Syariah Pada Bank Umum Syariah Di Indonesia?

Slamet,

Rosadi

2024

j-aksi

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“…Sharia Bank JT includes a assortment of administrations both reserve funds and financing that apply sharia standards with contracts such as murabahah mutlaqah, wadiah yad dhamanah, istishna, and ijarah (Bagis et al, 2020). A few of the sharia financing offices advertised by Sharia Bank JT incorporate iB Griya, iB Multipurpose, iB Umrah Financing, and iB Rahn Gold (Oktafiani et al, 2020) & (Shabrina et al, 2021).…”

Section: Murabahah Application At Sharia Bank Jtmentioning

confidence: 99%

Murabahah Financing And Musyarakah Financing Applications At “Bank JT Sharia”

Haidar Tri Putra,

Azzah Afifah Huwaina

2024

JESH

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According to OJK, Sharia banks are banks that operate under Sharia Principles. The implementation of sharia principles is the main differentiator from conventional banks. With the growing rivalry in the banking industry, banks must continue to offer top-notch services and broaden their product offerings to meet consumer demand. This study investigates the application of sharia accounting to mudarabah and musyarakah loans at Sharia Bank JT based on PSAK No. 102 and PSAK No. 106. The discussion focuses on murabahah and musyarakah lending practices at Bank Jaten Syariah. This research uses a qualitative descriptive method using data from financial reports and direct interviews. Research findings show that the implementation of muharabah and musyarakah loans at Sharia Bank JT is under PSAK 105 and 106, with various adjustments to the provisions issued by the Financial Services Authority.

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“…Baidok & Septiarini's (2016) research states that the more intensive the meetings and meetings held by the SSB, the better the coordination of the SSB and the more effective the supervision according to sharia principles, and the SSB will often contribute or provide input to management in terms of channeling social funds so that ISR disclosure will be more extensive. Meutia et al (2019), Mutmainah & Indrasari (2017), Putri & Muid (2017), Nurmalia & Ardana (2019), Shabrina, et al (2021), and Wijaya & Adawiyah (2021) also state that the more often SSB meetings are held, the better the ISR disclosure will be.…”

Section: The Effect Of Ssb Meeting Frequency On Isr Disclosurementioning

confidence: 99%

“…The concept of social responsibility explains that as a form of corporate responsibility to stakeholders, it is expected to act ethically, fulfil economic, social, and environmental aspects and encourage sustainable development (Kong et al, 2023). Disclosure of social responsibility is not only carried out by conventional banking but also by Islamic banking (Shabrina et al, 2021). Corporate social responsibility is expected to have content that is by Islamic principles.…”

Section: Introductionmentioning

confidence: 99%

Do the characteristics of sharia supervisory board affect the disclosure of Islamic social reporting?

Sari

Pratama

Fakhruddin

et al. 2023

JIFA

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The realm of Islamic accounting research places significant importance on Islamic Social Reporting (ISR), recognizing its indispensable role and considerable impact. The objective of this study is to assess the extent of disclosure in ISR by examining the impact of various factors such as the frequency of Sharia Supervisory Board (SSB) meetings, the presence of multiple positions held by the SSB members, the educational background of the SSB members, and the Islamicity Performance Index (IPI). This study uses a sample of Islamic banks in Indonesia with selected through purposive sampling method and obtained 154 samples that met the criteria. To test the research hypothesis, panel data regression model analysis was used. The results show that the frequency of SSB Meetings and Zakat Performance Ratio (ZPR) has a positive impact on the disclosure of ISR. The concurrent position of the SSB has no effect on the disclosure of ISR. The educational background of the SSB has no effect on the disclosure of ISR. Several other variables in the IPI also do not affect the disclosure of ISR because high and low financing, income distribution, comparison of director and employee salaries, and income and investment channels are considered not to affect the disclosure of ISR. The findings of this study offer valuable insights suggesting that augmenting the frequency of meetings conducted by the SSB and increasing zakat contributions made by Islamic commercial banks in Indonesia can result in an improved level of disclosure pertaining to ISR by the respective companies.

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Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019)

Cited by 3 publications

References 13 publications

Apakah DPS Mempengaruhi Kinerja Bank Syariah Pada Bank Umum Syariah Di Indonesia?

Apakah DPS Mempengaruhi Kinerja Bank Syariah Pada Bank Umum Syariah Di Indonesia?

Murabahah Financing And Musyarakah Financing Applications At “Bank JT Sharia”

Do the characteristics of sharia supervisory board affect the disclosure of Islamic social reporting?

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