145 research outputs found
Menata Pengungkapan CSR Pada Bank Islam (Pendekatan Teori Kritis)
No full textBuku kategori ekonomi yang berjudul Menata Pengungkapan CSR Pada Bank Islam (Pendekatan Teori Kritis) merupakan karya dari Inten Meutia. Dari segi metodologi buku ini menawarkan suatu metodologi alternatif dengan dilakukannya ekstensi atas teori komunikasi aksi Habermas. Ekstensi dilakukan dengan menggunakan spiritual sebagai salah satu sumber refleksi diri selain rasionalitas. Melalui buku ini penulis berharap dapat memberikan sedikit pencerahan bagi pihak-pihak yang berkepentingan karena selama ini perhatian yang diberikan terlalu fokus pada aspek material sehingga membuat terpinggirkannya informasi yang bersifat spiritual
Menata pengungkapan CSR pada bank islam : pendekatan teori kritis
No full textBuku ini menawarkan suatu konsep dan pemikiran mengenai tanggung jawab sosial dalam perspektif Islam
Shari’ah Enterprise Theory sebagai Dasar Pengungkapan Tanggungjawab Sosial Bank Syariah
Get PDFPenelitian ini bertujuan untuk mengembangkan konsep, karakteristik dan item dari pengungkapan tanggungjawab sosial bagi bank syariah yang memiliki nilai material dan spiritual serta berpihak pada semua stakeholders. Penelitian ini dilakukan berbasiskan pada paradigma kritis dengan menggunakan Teori Komunikasi Aksi Habe r mas dalam memahami realitas sosial. Teori Komunikasi Aksi Habermas yang digunakan adalah teori yang telah diperluas dengan spiritualitas. Selain itu penelitian ini menggunakan Shari`ah Enterprise Theory untuk menganalisis dan memperoleh konsep pengungkapan tanggungjawab sosial bagi bank syariah.
Penelitian ini menggunakan pendekatan kualitatif dalam mengumpulkan dan menganalisis data. Analisis dilakukan terhadap laporan tahunan dari tiga bank syariah di Indonesia yaitu Bank Syariah Mega, Bank Syariah Mandiri dan Bank Muamalat Indonesia. Selain itu analisis juga dilakukan atas hasil wawancara dengan stakeholders yang terdiri dari direct dan indirect stakeholders .
Sebagai hasil dari analisis atas kepentingan stakeholders , penelitian ini menemukan nilai-nilai spiritual yaitu berbagi, rahmatan lil alamin dan maslah a. Nilai-nilai ini digunakan sebagai panduan dalam mengembangkan item-item pengungkapan tangggungjawab sosial. Selanjutnya suatu konsep pengungkapan tanggungjawab diturunkan berdasarkan Shari`ah Enterprise Theory. Pada akhirnya penelitian ini mengajukan bentuk pengungkapan tanggungjawab sosial bagi bank syariah yang menunjukkan upaya untuk memenuhi akuntabilitas vertikal terhadap Tuhan, serta akuntabilitas horizontal terhadap manusia dan lingkungan, mempertimbangkan kebutuhan material dan spiritual stakeholders serta mengungkapkan informasi baik kualitatif maupun kuantitatif
Islamic social reporting in Islamic banking: stakeholders theory perspective
Get PDFThis research aims to compare the level of Corporate Social Responsibility disclosure on Islamic banking in Indonesia and Malaysia. Using data from annual report in seven public Islamic banks in Indonesia
and seven public Islamic banks in Malaysia, this research find that the level ISR of Islamic banking in Indonesia are better than the level ISR of Islamic banking in Malaysia.There were significant differences between the two groups were observed with respect to the all theme of reporting
Empirical research on rate of return, interest rate and mudharabah deposit
Get PDFThe objective of this study is to analyze the effects of interest rate and the rate of return on
mudharabah deposits in Islamic banks. Using data covering the period from January 2012 to September 2015, the study applies the regression analysis to analyze the effect between variable and independence t- test to analyze the mean difference between rate of return and rate of interest.Regression analysis show that rate of return has negative influence significantly on mudharabah deposits, while interest rate has negative influence but not significant. The result of independent t-test shows that the interest rate is not different from the rate of return in Islamic Bank
The Management of Village Fund Finances
No full textThe purpose of this research is to know the implementation of fund management of village fund in Ogan Ilir Regency, South Sumatera. The population in this study were 224 villages in Ogan Ilir Regency that received the allocation of Village Funds in 2016. The purposive sampling technique was applied to obtain samples and produce 26 villages. The analysis will be carried out with a quantitative and qualitative description process. Based on the data obtained, the researcher tries to describe or describe systematically, accurately, and factually about matters relating to the field as fact, nature, and relationship between phenomena. Quantitative techniques will also use frequency analysis that aims to provide an overview of the general condition. The results reveal that the financial management aspects are generally in accordance with those set out in Permendagri 113/2014 and have complied with the basic principles of financial management. Reporting and accountability remain a problem for some villages. Not all of the villages studied have aspects of human resource reporting and accountability. Taking into account the composition of village budgeting, the village does not meet the rules that require a ratio of 70:30, this results in inequality in the implementation of rural development. The conclusion of this research is that the implementation of village fund management in Ogan Ilur Regency has been running well according to Permendagri 113/2014.</jats:p
The role of carbon pricing policy on environment, social, and governance performance in Asia countries / Inten Meutia ... [et al.]
Get PDFThis study analyses the relationship between countries’ regulatory context and Environment, Social, and Governance (ESG) Performance. Little attention has been paid to how carbon pricing policy influences companies’ ESG performance. This study used data from 2,600 companies from 11 countries in Asia, both with and without carbon policies, to test whether there was a difference in ESG scores between the two groups of countries. This study found that the ESG score in countries with carbon pricing policies was lower than the ESG in countries without carbon pricing policies. This difference proved to be significant. In the context of this research, the Environment Modernization Theory has not been proven to be able to encourage corporate reporting activities and improve corporate ESG performance. This was the first research considering carbon pricing policy regulations in the study of ESG, especially in Asia
PENGARUH TIME BUDGET PRESSURE, KOMPLEKSITASTUGAS, DAN KOMPETENSI TERHADAP KUALITAS AUDITDENGAN SUPERVISI AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perwakilan BPKP Provinsi Sumatera Selatan)
Get PDFThis study aims to examine the effect of time budget pressure, task complexity, and competence on audit quality at BPKP Representatives of South Sumatra Province with audit supervision as a moderating variable.Data collection is done using a questionnaire. The number of samples in this study were 100 auditors and were selected based on the census method. The analysis technique used is multiple linear regression and residual test.The results showed that the time budget pressure had a negative effect on audit quality, but it did not have a significant effect on audit quality, task complexity had a significant negative effect on audit quality, while competence had a significant positive effect on audit quality. The audit supervision variable is a variable that moderates the effect of time budget pressure on audit quality, while the audit supervision variable is not a variable that moderates the effect of task complexity on audit quality, as well as the audit supervision variable is not a variable that moderates the influence of competence on audit quality.This study has several limitations that can be used as a direction for future research. Future research can be done by including variables related to auditor morality and auditor motivation
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