Indonesian Journal of Economics and Management最新文献_第3页

Unraveling the Link between Financial Performance and Mudaraba Deposit Returns: The Case of Full-fledged Islamic Bank 揭示金融绩效与穆达拉巴存款回报之间的联系:以成熟的伊斯兰银行为例

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.5309

Kristianingsih Kristianingsih, Mochamad Rizki Ramdani, Hennidah Karnawati, Koernia Purwihartuti, Hazma Hazma, Maya Setiawardani

{"title":"Unraveling the Link between Financial Performance and Mudaraba Deposit Returns: The Case of Full-fledged Islamic Bank","authors":"Kristianingsih Kristianingsih, Mochamad Rizki Ramdani, Hennidah Karnawati, Koernia Purwihartuti, Hazma Hazma, Maya Setiawardani","doi":"10.35313/ijem.v3i2.5309","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.5309","url":null,"abstract":"The goal of this study was to examine the impact of various factors on the profit-sharing level of Mudaraba deposits held by fully-fledged Islamic banks, including profitability level, profitability level, financing risk level, liquidity level, operational efficiency level, and capital adequacy level. A quantitative descriptive method with panel data regression analysis techniques was used in this investigation. The approaches used for data collecting included documentation and literature study. 168 observational data were collected across 7 Full-Fledged Islamic Banks over the course of six years, from 2017 to 2022. The findings demonstrated that the profit-sharing rate of Mudaraba deposits was significantly influenced by the levels of profitability, financing risk, liquidity, operational efficiency, and capital sufficiency at the same time. The amount of profitability, the level of financing risk, and the level of operational efficiency all somewhat influence the profit-sharing rate for Mudaraba deposits in a positive and significant way. The profit-sharing rate of Mudaraba deposits is unaffected by both liquidity and capital adequacy levels.","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123970842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Corporate Social Responsibility and Environmental Performance to Improve Return on Asset in Manufacturing Company 制造业企业社会责任与环境绩效对提高资产收益率的影响

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4907

Riauli Susilawaty Hutapea

{"title":"The Impact of Corporate Social Responsibility and Environmental Performance to Improve Return on Asset in Manufacturing Company","authors":"Riauli Susilawaty Hutapea","doi":"10.35313/ijem.v3i2.4907","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.4907","url":null,"abstract":"In Indonesia there are so many companies in manufacturing sector that do not process hazardous toxic waste (B3) properly, so that environmental pollution continues to occur. The Ministry of Industry and the Ministry of Environment and Forestry are targeting to reduce waste by up to 70%, and create a green industry. To support this target, the Ministry of Industry introduced a circular economy with 5 main principles, namely, reduce, reuse, recycle, recovery, and repair. These 5 principles already exist in the CSR (Corporate Social Responsibility) indicator which has been standardized by the GRI (Global Reporting Initiative) created by the GSSB (Global Sustainability Standards Board), so companies are obliged to apply them. This CSR will be shown in the company's annual Sustainability Report. There is an additional program to support environmental responsibility, namely PROPER (Company Performance Rating Program in Environmental Management). PROPER as an indicator that must be carried out by companies to manage production waste. Creating a green industry and a green environment will have a positive impact on the company, by increasing profitability. Company profitability can be measured by ROA, so that investors can see how the company manages assets to generate profit even though it incurs high costs to manage waste. The purpose of this study is to measure how significant the influence of CSR and environmental performance is on the profitability of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2021 period.","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122846243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of The Auditor's Skepticism Attitude and Utilization of Information Technology Toward Detection Fraudelent of Financial Statement 注册会计师的怀疑态度和信息技术运用对财务报表舞弊发现的影响

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4904

Yanti Rufaedah, Sugih Sutrisno Putra, Fatmi Hadiani

引用次数: 0

Analytic Hierarchy Process Based Selection of Leaders of Start-up Enterprises 基于层次分析法的创业企业领导选择

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4707

Yuyang Yan, C. Mercado

引用次数: 0

Intention to Saving of Z Generation at Islamic Bank in Bandung Raya 万隆拉亚伊斯兰银行的Z世代储蓄意向

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4878

I. Sari, M. Syarief, D. Suhartanto

引用次数: 0

The Effect of Firm-Specific Risk and Macro Economic Factors on The Performance of Islamic and Conventional Bank 企业特定风险和宏观经济因素对伊斯兰银行和传统银行绩效的影响

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4874

A. Suriyati, M. Marwansyah, Mochamad Edman Syarif

{"title":"The Effect of Firm-Specific Risk and Macro Economic Factors on The Performance of Islamic and Conventional Bank","authors":"A. Suriyati, M. Marwansyah, Mochamad Edman Syarif","doi":"10.35313/ijem.v3i2.4874","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.4874","url":null,"abstract":"The performance of Islamic banks still fluctuates every year and even their performance ratios are still below the BI standard per bank. The purpose of this research is to evaluate the impact of firm-specific risk (credit risk, liquidity risk and operational risk) and macroeconomic factors (inflation, GDPG and unemployment) on the performance of Islamic commercial banks and conventional banks (ROA) in Indonesia. Comparison of Islamic banks with conventional banks is made because of differences in the respective banking operations/systems. The research uses quantitative research methods with secondary data on Islamic and conventional banking recorded at BI and OJK for the 2017-2021 period. The result in Islamic banks, only the credit risk variable and operational risk II variable have a significant negative effect on the ROA of Islamic banks. The other four variables have no effect on the performance of Islamic banks. In conventional banks, operational risk II variables, inflation and GDP have a significant effect on conventional bank ROA. The other three variables have no effect on the performance of conventional banks.","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121890479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Design of the 'SI ULET' Accounting Information System for Quick Calculation of Merchandise Inventory at AtariaShop Plastic Houseware Bandung Barat 万隆商场塑料家居用品快速库存核算“SI ULET”会计信息系统的设计

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4729

Rheima Fritania Andami, Tiris Sudrartono, C. Agustin

引用次数: 0

Management Control Systems in the Business Sector: Understanding Trends from Selected Literature in an International Setting 商业部门的管理控制系统:从国际背景下的选定文献中理解趋势

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4649

A. Chowdhury, Nikhil Chandra Shil

引用次数: 0

The Effect of Self-Congruity and Trust Toward Brand Loyalty Based on Image Congruity Theory 基于形象一致性理论的自我一致性和信任对品牌忠诚的影响

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4726

Rayhan Bagaskara, Endy Gunanto Marsasi

引用次数: 1

The Effect of Corporate Governance on Environmental Disclosure and Its Impact on the Financial Performance of Sharia Mining Companies in Indonesia 公司治理对环境信息披露的影响及其对印尼伊斯兰矿业公司财务绩效的影响

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.5295

Adetiya Sabrina M. Nur, M. Mai, D. Burhany

{"title":"The Effect of Corporate Governance on Environmental Disclosure and Its Impact on the Financial Performance of Sharia Mining Companies in Indonesia","authors":"Adetiya Sabrina M. Nur, M. Mai, D. Burhany","doi":"10.35313/ijem.v3i2.5295","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.5295","url":null,"abstract":"Mining companies provide a large added value to the economy, but their operational activities also cause a large environmental impact. The balance of the company's relationship with stakeholders including those related to the environment is something that needs to be maintained because it will have an impact on financial performance. Therefore, companies must apply corporate social responsibility (CSR) in particular for environmental aspects and express them. Corporate governance is the determining factor of environmental disclosure. So this research was conducted with the aim of examining the influence of the elements corporate governance which consists of the size of the board of commissioners, the proportion of female commissioners, the proportion of independent commissioners, and the size of the audit committee to environmental disclosure, and its impact on the financial performance of companies in the sharia mining sector. The basis of sharia is considered to be in favor of environmental sustainability. This research is a quantitative study with a sample of sharia mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research data is secondary data sourced from annual reports and corporate sustainability reports. Data analysis using SEM-PLS. The results of the study show that the size of the board of commissioners and the proportion of female commissioners have an effect negative to environmental disclosure while the proportion of independent commissioners and the size of the audit committee has no effect on environmental disclosure. Furthermore, environmental disclosure has an effect on financial performance for return on assets (LONG)","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116542595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0