1,720,976 research outputs found
Fraud in Islamic Banks: Recent Research Developments
Get PDFThe Islamic banking industry is growing rapidly, but faces the risk of fraud that can damage its reputation and integrity. Fraud in Islamic banks often occurs due to weak internal supervision, low Islamic financial literacy, and the complexity of financial products that open up opportunities for irregularities. This study uses the Systematic Literature Review (SLR) method to identify, evaluate, and synthesize research related to fraud in Islamic banking by collecting articles from accredited sources between 2020 and 2024. After a rigorous selection, 8 main articles were selected to be analyzed to identify the methodology, topics, and findings related to fraud in Islamic banks. The results of the study show that although Islamic banks have adopted good governance, fraud challenges remain, influenced by external factors such as corruption and political instability, as well as internal factors such as weak Islamic supervision. Several studies highlight the importance of stricter Islamic supervision and transparency to reduce the risk of fraud, although disclosure of corruption in Islamic banks is less than in conventional banks. This study shows the need to strengthen sharia supervisory mechanisms and increase transparency in Islamic banks to reduce the risk of fraud, as well as develop more comprehensive strategies in implementing more effective governance
Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021)
No full textTujuan dari penelitian ini adalah untuk mengevaluasi dan memeriksa pengaruh value added capital employed, value added human capital, dan structural capital value added terhadap profitabilitas. Variabel independen yang digunakan dalam penelitian ini adalah value added capital employed, value added human capital, dan structural capital value added, sedangkan variabel dependennya adalah profitabilitas. Sampel penelitian terdiri dari 26 perusahaan subsektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Sampel diambil dengan menggunakan metode purposive sampling. Hipotesis diuji melalui analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa value added capital employed, value added human capital, dan structural capital value added memiliki pengaruh positif terhadap profitabilitas
Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021)
Get PDFTujuan dari penelitian ini adalah untuk mengevaluasi dan memeriksa pengaruh value added capital employed, value added human capital, dan structural capital value added terhadap profitabilitas. Variabel independen yang digunakan dalam penelitian ini adalah value added capital employed, value added human capital, dan structural capital value added, sedangkan variabel dependennya adalah profitabilitas. Sampel penelitian terdiri dari 26 perusahaan subsektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Sampel diambil dengan menggunakan metode purposive sampling. Hipotesis diuji melalui analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa value added capital employed, value added human capital, dan structural capital value added memiliki pengaruh positif terhadap profitabilitas
MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH
Get PDFFinancial reporting using an accrual basis is preferred by conventional and Islamic banking because it is considered rational and fair in reflecting the company's financial condition although it can also provide flexibility to management in choosing accounting methods for certain purposes or earnings management. Based on the previous literature review regarding earnings management in both Conventional Commercial Banks and Islamic Commercial Banks, it is seen that the practice of earnings management is very likely to be carried out by managers as managers. The purpose of this study was to identify and analyze the differences in earnings management by conventional commercial banks and Islamic general banks. The type of data source used in this study is secondary data derived from audited published financial reports on Islamic Commercial Banks and Conventional Commercial Banks registered with the Financial Services Authority in Indonesia during the research period from 2014 to 2019. This study uses Earning Management as a variable measured by the Modified Jones Model. From this research, it can be concluded that there is a difference between the discretionary accrual ratio of conventional banks and the ratio of discretionary accruals of Islamic banks. Where Conventional Banks are higher in earning management than Islamic Banks
CONTRIBUTION OF LAMPUNG COFFEE COMMODITY TO THE ECONOMIC IMPROVEMENT OF LAMPUNG PROVINCE
No full textThis research aims to find out the competitiveness of Lampung coffee export commodities against other export products in Lampung province as well as the role of Lampung coffee export commodities to regional development seen from economic growth (PDRB) of Lampung Province. Free variables in this study include Exports, Investments and Taxes, while the bound variables in this study are PDRB Lampung. The research data was obtained from the Plantation Office (Disbun) Prov Lampung and BPS Lampung. The analysis tool used is Vector Error Correction Models (VECM). In this study also used the calculation of RCA and EPD indices to analyze the performance of Indonesian coffee exports. Based on calculations using E-Views obtained that Investment and Taxes have a significant effect on the PDRB. In addition, the significant influence of Lampung coffee exports on Investment and Taxes shows that Coffee is a regional strategic export commodity and contributes revenue to the region. The results of VECM testing show that in the long run variables will affect each other. That Lampung coffee commodities have an effect in the long term on regional economic growth and are able to boost regional investment and income
Pengaruh Komisaris Independen, Kepemilikan Manajerial, Dan Komite Audit Terhadap Pengungkapan Intellectual Capital
No full textPenelitian ini bertujuan untuk memberikan informasi mengenai pengaruh dari komisaris independen, kepemilikan manajerial, dan komite audit dengan pengungkapan modal intelektual. Pengukuran yang digunakan untuk mengetahui tingkat pengungkapan modal intelektual adalah dengan menggunakan metode index content analysis. Penelitian ini menggunakan sampel perusahaan disektor perbankan yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2017 sampai dengan tahun 2021. Pengujian hipotesis dalam penelitian ini menggunakan analisis linear berganda. Penelitian ini menggunakan pengukuran baru pada variabel komite audit yakni denggan menggunakan index dengan dua kriteria diantaranya berdasarkan pengalaman dan agenda rapat komite audit yang membahas mengenai pengungkapan. Penelitian ini juga menggunakan ukuran perusahaan sebagai variabel kontrol. Hasil dari penelitian ini menyatakan bahwa komisaris independen memiliki pengaruh positif signifikan terhadap pengungkapan modal intelektual, sedangkan pada variabel kepemilikan manajerial berpengaruh positif tidak signifikan dan komite audit berpengaruh negatif tidak signifikan terhadap pengungkapan modal intelektual
Pengaruh Komisaris Independen, Kepemilikan Manajerial, Dan Komite Audit Terhadap Pengungkapan Intellectual Capital
Get PDFPenelitian ini bertujuan untuk memberikan informasi mengenai pengaruh dari komisaris independen, kepemilikan manajerial, dan komite audit dengan pengungkapan modal intelektual. Pengukuran yang digunakan untuk mengetahui tingkat pengungkapan modal intelektual adalah dengan menggunakan metode index content analysis. Penelitian ini menggunakan sampel perusahaan disektor perbankan yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2017 sampai dengan tahun 2021. Pengujian hipotesis dalam penelitian ini menggunakan analisis linear berganda. Penelitian ini menggunakan pengukuran baru pada variabel komite audit yakni denggan menggunakan index dengan dua kriteria diantaranya berdasarkan pengalaman dan agenda rapat komite audit yang membahas mengenai pengungkapan. Penelitian ini juga menggunakan ukuran perusahaan sebagai variabel kontrol. Hasil dari penelitian ini menyatakan bahwa komisaris independen memiliki pengaruh positif signifikan terhadap pengungkapan modal intelektual, sedangkan pada variabel kepemilikan manajerial berpengaruh positif tidak signifikan dan komite audit berpengaruh negatif tidak signifikan terhadap pengungkapan modal intelektual
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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