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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Bursa : Jurnal Ekonomi dan Bisnis
Arini Arini
Politeknik Mercusuar Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Islamic Corporate Governance dan Sustainability Report sebagai Penentu Nilai Bank Umum Syariah Arini Arini
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2562

Abstract

This study aims to test the effects of Islamic Corporate Governance (ICG) and Sustainability Report (SR) on the value of Islamic banks. It also investigates financial performance, using Return on Assets (ROA) as a mediating variable. The research adopts a quantitative approach with a causal-explanatory design. Secondary data are employed, consisting of annual reports and sustainability reports of Islamic banks in Indonesia for the period 2021–2024, obtained from the official websites of each bank. Samples were selected using purposive sampling with the criterion that banks are publicly listed Islamic banks that consistently report both annual reports and sustainability reports during the study period. Data analysis techniques include multiple regression to test the effects of the independent variables on the dependent variable and path analysis to examine the indirect effects through the mediating variable. The results indicate that Islamic Corporate Governance (ICG) has a negative and significant effect on the value of Islamic banks, implying that higher internal governance quality is associated with a significantly lower market value in the studied sample. Conversely, Sustainability Report (SR) has a positive and significant effect on the value of Islamic banks, suggesting that a greater emphasis on structure and resource practices enhances investors’ perception of the banks’ value. The mediation analysis via path analysis reveals that financial performance, as proxied by ROA, does not mediate the effects of ICG and SR on the value of Islamic banks. These findings offer implications for the management of Islamic banks and policymakers in reviewing governance practices, sustainability reporting, and resource allocation to enhance firm value
Moderasi Generative AI: Efisiensi Biaya Operasional Bank BUMN di Indonesia Arini Arini
Bursa : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v5i2.2161

Abstract

Penelitian ini bertujuan menguji dampak Intellectual Capital, Ukuran Perusahaan (Firm Size), dan Diversifikasi Pendapatan terhadap Efisiensi Operasional (BOPO) dengan Pengungkapan Generative AI sebagai variabel moderasi. Berlandaskan kerangka Resource-Based View (RBV), penelitian ini membedah kapabilitas adaptasi teknologi kecerdasan buatan dalam mengeksploitasi sumber daya internal demi menekan biaya. Kebaruan penelitian ini terletak pada pengintegrasian indeks Pengungkapan Generative AI sebagai faktor kontingensi untuk menjembatani inkonsistensi riset terdahulu dan menguji anomali biaya pada perbankan. Objek penelitian menggunakan metode sampling jenuh pada 4 emiten Bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2021–2025 dengan teknik analisis Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara mandiri, hanya Ukuran Perusahaan yang terbukti signifikan meningkatkan efisiensi operasional (menurunkan BOPO) melalui mekanisme ekonomi skala. Sebaliknya, Intellectual Capital dan Diversifikasi Pendapatan tidak berpengaruh nyata terhadap penghematan biaya usaha. Dalam uji interaksi, Pengungkapan Generative AI secara unik hanya mampu memoderasi pengaruh Diversifikasi Pendapatan terhadap BOPO, namun gagal memoderasi dua variabel lainnya. Temuan ini memberikan kontribusi teoretis dengan mengonfirmasi keberadaan productivity paradox dan hambatan investasi awal (early adoption lag) pada bank BUMN, di mana pengungkapan informasi AI masih cenderung bersifat simbolis (symbolic disclosure). Secara praktis, riset ini menjadi basis evaluasi bagi OJK dalam merumuskan regulasi transparansi pelaporan teknologi digital.   This study aims to examine the impact of Intellectual Capital, Firm Size, and Revenue Diversification on Operational Efficiency (BOPO), with Generative AI Disclosure serving as a moderating variable. Grounded in the Resource-Based View (RBV) framework, the study analyzes the capability to adapt artificial intelligence technology to leverage internal resources for cost reduction. The study’s novelty lies in integrating a Generative AI Disclosure index as a contingency factor to reconcile inconsistencies in prior research and examine cost anomalies within the banking sector. A saturated sampling method was employed, focusing on four state-owned (BUMN) banks listed on the Indonesia Stock Exchange during the 2021–2025 period, with analysis conducted using Moderated Regression Analysis (MRA). The results indicate that, in isolation, only Firm Size significantly improves operational efficiency (lowering BOPO) through economies of scale. Conversely, Intellectual Capital and Revenue Diversification do not exert a significant influence on operational cost savings. Interaction tests reveal that Generative AI Disclosure uniquely moderates the effect of Revenue Diversification on BOPO but fails to moderate the other two variables. These findings offer a theoretical contribution by confirming the existence of a productivity paradox and an early adoption lag among state-owned banks, where AI-related information disclosure tends to be merely symbolic. From a practical standpoint, this research provides a basis for the Financial Services Authority (OJK) to evaluate and formulate regulations regarding transparency in digital technology reporting.  
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