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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi
Nadzma Adelia Putrie
Universitas Catur Insan Cendekia
Economics, Econometrics & Finance

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Literature Review: Analisis Profitabilitas Pelanggan Aan Kanivia; Nadzma Adelia Putrie; Safani Anugrah; Icuk Rangga Bawono
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10671

Abstract

One important factor in business continuity efforts (going concern) that companies need to pay attention to is the company's paradigm regarding customers. Companies often use methods such as Customer profitability analysis to identify and understand the involvement of each customer in the company's profits and revenue. This paper aims to analyze customer profitability which is important for decision making and company survival. This research uses a literature study methodology. The information used comes from various secondary sources and is then researched using qualitative data examination techniques. The results show that the application of customer profitability analysis can help companies manage customers who will provide benefits to the company, so that it can help in making strategic decisions and assessing the company's success. Customer profitability analysis helps companies identify the contribution of each customer to profits and customer performance to the company.
Do Green Banking and ISR Create Firm Value? The Moderating of GCG in Islamic Banks Aan Kanivia; Safitri Akbari; Nadzma Adelia Putrie; Nidzma Adelia Putrie
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2927

Abstract

Although sustainability disclosures are increasingly emphasized in Islamic finance, evidence on how environmental and sharia-based social disclosures are associated with firm value remains inconclusive, particularly in emerging markets. Prior studies mostly examine Green Banking Disclosure (GDB) and Islamic Social Reporting (ISR) separately and provide limited insight into the moderating role of corporate governance in Islamic banking. This study explores the relationship between GDB and ISR with firm value and examines the moderating role of Good Corporate Governance (GCG). Using a quantitative explanatory approach, secondary data from Islamic commercial banks listed on the Indonesia Stock Exchange during 2018–2024 are analyzed. Three banks were selected through purposive sampling, resulting in 21 firm-year observations. Data were obtained from annual reports, financial statements, and sustainability reports, and analyzed using multiple linear regression and moderated regression analysis. The results indicate that GDB is negatively associated with firm value, suggesting that environmental disclosure is perceived by the market as a short-term cost. Institutional ownership and independent boards condition and intensify the negative association between GDB and firm value, while audit committees show no moderating role. No governance mechanism moderates the relationship between ISR and firm value. This study contributes by integrating environmental and Islamic social disclosures within a unified framework and highlighting the context-dependent and selective role of corporate governance in shaping sustainability-related value perceptions in Islamic banking.
Co-Authors Aan Kanivia Icuk Rangga Bawono Nidzma Adelia Putrie Safani Anugrah Safitri Akbari