{"title":"PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY","authors":"Hapidz Alwi","doi":"10.26460/AD.V3I2.3676.G2711","DOIUrl":"https://doi.org/10.26460/AD.V3I2.3676.G2711","url":null,"abstract":"ABSTRACT The purpose of this study is to examine the effect of profitability, firm size, and leverage proxied into corporate characteristics, managerial ownership and institutional ownership proxied into good corporate governance towards corporate social responsibility disclosure. The dependent variable is disclosure of corporate social responsibility. Independent variables are profitability, company size, leverage, managerial ownership and institutional ownership. This study uses secondary data from annual reports and sustainability reports on Listed Companies in KOMPAS 100 on the Indonesia Stock Exchange in 2014-2017. Samples are 100 companies. This study uses a purposive sampling method and multiple linear regression as an analysis method. Before the regression test, it was tested using the classic assumption test. The results of this study indicate that company size and institutions do not have a significant effect on CSR disclosure while profitability, leverage, and managerial ownership ","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90413409","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}
{"title":"MEWUJUDKAN MAQASHID SHARIAH DENGAN MENERAPKAN GOOD GOVERNANCE BUSINESS SHARIAH","authors":"T. W. Oktavendi","doi":"10.26460/AD.V3I1.4103.G2351","DOIUrl":"https://doi.org/10.26460/AD.V3I1.4103.G2351","url":null,"abstract":"This study aims to prove the relationship between the Good Governance Business Shariah and Maqashid Shariah. The population used is a Sharia Commercial Bank in Indonesia registered with Bank Indonesia in 2015-2017. This study uses Pearson model correlation analysis. The results of the study show that from the three Maqashid Syariah variables there is only one variable that has a relationship. The variable that is influential is the Variable Goal of Justice. This means that the application of GGBS can stimulate the realization of the Goal of Justice. For Variables of Educational Objectives and Welfare Objectives there is no relationship with Good Governance Business Shariah.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74426581","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}
{"title":"DETERMINANT FACTORS OF MSME FINANCING IN ISLAMIC BANK (STUDY CASE IN INDONESIA)","authors":"I. P. Pramono, Rudy Hartanto, Tria Apriliana","doi":"10.26460/AD.V3I1.4309.G2350","DOIUrl":"https://doi.org/10.26460/AD.V3I1.4309.G2350","url":null,"abstract":"Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The amount of MSME in Indonesia is 99,9% of the total entrepreneurs, it has high employment absorption and has a big contribution to the GDP. Despite the importance of MSME in Indonesia, financing, and lack of information become the main problem in MSMEs growth. In addition to financial assistance, Indonesia's MSMEs also need partner and guidance to help them grow. Islamic bank is an important segment in Indonesia's banking industry. We believe with a good coherency within Islamic Bank and MSME, both can support each other better either in financial aspect and management aspect. Therefore this research try to give an understanding what is the determinant factors of Islamic Bank financing for MSME, either in bank umum syariah and unit usaha syariah. This research use time series data of Islamic Bank financing, which monthly released by Otoritas Jasa Keuangan. There are several factors examined in this paper, which are Net Performing Financing (NPF), Return On Financing (ROA), Third Party Funds or Dana Pihak Ketiga (DPK), number of offices, number of workers and policy rate.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72913023","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}
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