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Corporate Social Responsibility (CSR) in Sharia Accounting Perspective: Challenges and Opportunities Towards Sustainability
Get PDFFrom the perspective of Sharia Accounting, Corporate Social Responsibility (CSR) offers a holistic approach that focuses on financial gain and includes the values of fairness, transparency, and social responsibility. However, the low levels of sharia-based CSR disclosure and lack of understanding of Maqasid Sharia indicate a gap between expectations and practices in the field. This study aims to analyze the application of Sharia Accounting principles in CSR measurement and reporting, identify the challenges faced, and provide strategic recommendations to improve its implementation. This study uses a descriptive qualitative method with a secondary data analysis approach, including academic literature, journal articles, and policy documents. The study's findings show that integrating CSR with Sharia Accounting requires a strong commitment from the company, especially in Maqasid Sharia-based measurement and reporting through Islamic Social Reporting (ISR). The main obstacles include limited human resources, lack of sharia CSR measurement standards, and organizational culture challenges. The results of this study confirm that the implementation of sharia-based CSR not only improves the company's reputation but also strengthens relationships with stakeholders through programs oriented to social and environmental welfare. The implications of this study provide practical guidance for Sharia companies to improve CSR transparency and accountability, as well as offer the latest in the form of developing a Maqasid Sharia-based CSR index that can measure the company's contribution holistically
Comparative Analysis Of The Influence Of Capital Structure, Company Size, And Governance On Company Bankruptcy With Profit Quality As A Moderating Variable In The Period Before The Pandemic And During The Covid-19 Pandemic
Get PDFThis study uses earnings quality as a moderating variable to determine a comparative analysis of the effect of capital structure, firm size, and management on corporate bankruptcy. This quantitative study uses secondary data obtained and accessible through the website of the Indonesia Stock Exchange. The sample for this study consisted of 53 refined manufacturing companies. This study uses the purposive sampling method to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews 12. The results show that (1) Capital structure affects the company's bankruptcy in the phase 2015-2018, but not in the phase 2019-2022. (2) The size of the company does not affect the bankruptcy of the company in the phase 2015-2018, but it has an effect in the period 2019-2022 (3) The management, in this case, the ownership of the management, has an effect on the bankruptcy of the company also in 2015. -in phase 2018 and phase 2019-2022 (4) Institutional ownership affects the bankruptcy of the company and in the phases 2015-2018 and 2019-2022 (5) The quality of results does not affect the bankruptcy of the company in the 2015-2018 phase, but it has an effect in the 2019-2022 phase. (6) Earnings quality can slow company size to corporate bankruptcy in both phases, 2015-2018 and 2019-2022. (7) In the phase 2019-2022, the quality of the result can slow down the ownership
The Effect of Return on Asset, Debt to Equity Ratio, and Current Ratio Towards The Value of Companies Implementing ESG on The Indonesia Stock Exchange in 2023: ESG Risk Rating as a Moderating Variable
Get PDFThis study aims to determine and analyze the effect of Return On Asset, Debt To Equity Ratio, and Current Ratio on Firm value with ESG Risk Rating as a Moderating Variable in Companies Implementing ESG on the Indonesia Stock Exchange in 2023. This type of research is quantitative. The data used is secondary data. The sample data obtained were 79 research data from 79 companies in 2023. Data analysis techniques using descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t-statistic tests, determination coefficient tests (R2), and subgroup moderation tests. Hypothesis testing is carried out using the SPSS 25 program. The results of the study indicate that return on assets has no effect on firm value, debt to equity ratio has a negative effect on firm value, current ratio has a negative effect on firm value, ESG risk rating cannot moderate the effect of return on assets on firm value, ESG risk rating cannot moderate the effect of debt to equity ratio on firm value, ESG risk rating cannot moderate the effect of current ratio on firm value
The Impact of Local Revenue, Regional Balance, Expenditure, and Financing on Economic Growth
Get PDFThe research aims to know the Locally Generated Revenue (PAD), Balancing Fund (DP), Local Government Expenditures (BD) and Regional Financing (PD) of Regional Economic Growth (PDRB). The data used in this study is annual data published by website Directorate General of Fiscal Balance and Central Bureau of Statistics for five period from 2011 until 2015. The analytical method used is Multiple Linear Regression.
The results showed that the Locally Generated Revenue (PAD), Local Government Expenditures (BD) and Regional Financing (PD) has no effect significant on Regional Economic Growth (PDRB). While Balancing Fund (DP) has negatively significant effect on Regional Economic Growth (PDRB)
Exploring the Relationship Between Profitability, Leverage, and Sales Growth with Firm Value: The Moderating Role of Company Size in Indonesia's Food and Beverage Sector
Get PDFThis investigation aims to evaluate the impact of profitability, leverage, and sales growth on company value, with company size serving as a moderating variable. The consumer goods industry sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2018-2022 period is the primary focus of this research. The issues raised include the impact of profitability, leverage, and sales growth on the company's value, as well as the extent to which the company's size moderates the influence of these variables on the company's value. The quantitative approach is employed in the research method, panel data regression. Purposive sampling was employed to select 95 companies for the research sample. The study's findings indicate that the company's value is substantially and positively influenced by profitability and sales growth, while leverage has no significant impact. It has been demonstrated that the impact of profitability, leverage, and sales growth on company value is moderated by the company's scale. The implications of this study are related to the necessity for companies in the food and beverage sector to concentrate on enhancing profitability and managing leverage to optimize company value. This investigation is novel in that it investigates the role of firm scale as a moderation variable in the relationship between financial factors and firm value, particularly in a dynamic economic context
Islamic Financial Planning For The Empowerment Of Migrant Workers (In Cooperation With Universiti Sains Malaysia and Pertubuhan Masyarakat Indonesia)
Get PDFThe purpose of this article is to improve Islamic financial literacy among Indonesian migrant workers in Malaysia, with a focus on proper financial management and planning following Islamic principles. This activity was held on January 28, 2024, in Penang, Malaysia, and was attended by 40 Indonesian migrant workers. This community service method uses a qualitative method through seminars and discussions covering financial management strategies, Islamic investment, and Islamic financial principles. The results of the questionnaire showed that the majority of participants felt that this program provided significant benefits. In addition, participants were dominated by females, which indicates a greater need for Islamic financial literacy among female migrant workers. The novelty of this article relates to paying particular attention to the specific needs of migrant workers and a group often underserved in financial literacy programs
The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission
Get PDFThe need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission
Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0
Get PDFDigital transformation in the Industrial Revolution 4.0 and Society 5.0 era has presented opportunities and challenges in developing Sharia accounting standards. The phenomenon can be seen in the digital literacy gap, limited technological infrastructure, and the need to harmonize Sharia accounting standards with international standards such as IFRS. This research aims to analyze the dynamics of the development of Sharia accounting standards in the digital era, identify key challenges such as technological limitations and differences in interpreting Sharia principles, and uncover innovation opportunities through digitalization. A descriptive qualitative approach uses secondary data from academic journals, institutional reports, and regulatory documents. The study results show that blockchain, artificial intelligence (AI), and the Internet of Things (IoT) can improve Sharia-based finance's efficiency, transparency, and inclusion. However, its implementation requires infrastructure investment, increased digital literacy, and cross-sector collaboration. The implications of this research include strategic recommendations for regulators, practitioners, and academics to take advantage of digital technology opportunities to strengthen Islamic financial institutions' global competitiveness. The latest of this research lies in analyzing the integration of Sharia principles with modern technology, offering strategic guidance in creating relevant Sharia accounting standards in the digital era. This study provides important insights to encourage sustainability and innovation in Islamic financial management by Islamic principles
The Influence Of Corporate Governance, Financial Performance, And Company Characteristics On Sustainability Report Disclosure
Get PDFThis research aimed to determine the influence of Corporate Governance, Financial Performance, and Company Characteristics on Sustainability report disclosure. This research adopted a quantitative approach and used a panel data regression analysis. Additionally, secondary data was used in this study. It was taken from the Indonesia Stock Exchange, covering the period from 2017 to 2022. A total of nine mining companies were included in the sample size.
The results of this study found that the variable (i) the Governance Committee variable had an influence on Sustainability report; (ii) the audit committee variable had an influence on Sustainability report; (iii) the independent board of commissioners variable had an influence on Sustainability report; (iv) profitability did not have an influence on Sustainability report; (v) leverage did not have an influence on Sustainability report; (vi) company size had an influence on Sustainability report.
This research is expected to provide information to stakeholders in the mining sector regarding the factors that can influence Sustainability reports. This research is also considered significant as it focuses on the mining sector, which is crucial to Indonesia's economy
Factors Determining Non-Performing Financing In Islamic Banks In Indonesia
Get PDFThis study aimed to determine the factors that impact non performing financing at Shariah Bank in Indonesia (Empirical study based on Shariah Bank listed on Indonesia financial services authority for the period 2017- 2020). This study is using purposive sampling as sampling method, which is sampling technique using several consideration according to the used criteria to determine how much sample to be studied and the final results obtained 44 samples. The type of this study is quantitative and the data that used for this study is secondary data. This study uses multiple regression analysis as a testing tool. The result of this study indicate capital adequacy ratio and shariah board committee shows a negative effect on non performing financing, operational efficiency ratio (BOPO) shows a positive effect on non performing financing. Meanwhile BI Rate, inflation, and independent commissioner had no effect on non performing financing