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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment JEM17: Jurnal Ekonomi Manajemen Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Indonesian Journal of Law and Economics Review Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Kajian Akuntansi
Ahmad Waluya Jati
Universitas Muhammadiyah Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Sustainable Banking Disclosure and Bank Efficiency: Intellectual Capital as a Moderation Variable Jati, Ahmad Waluya; Kholmi , Masiyah; Jannah, Wardatul
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.10053

Abstract

The purpose of this research is to examine how sustainable banking transparency affects bank efficiency and the moderating effect of intellectual capital. The research sample consists of banks that were listed on the Indonesia Stock Exchange in 2020–2022. Disclosure in sustainable banking is measured by content analysis. The bank efficiency value was obtained using the Data Envelopment Analysis (DEA) method. The research approach makes use of panel data regression. Ninety observations were gathered between 2020 and 2022 using the purposive sample approach. The study's conclusions show that information about sustainable banking has little bearing on bank efficiency. Intellectual capital can strengthen the link between bank efficiency and sustainable banking disclosure.
The portrait of good governance of Islamic philanthropic institutions in achieving the SDGs Kholmi, Masiyah; Jati, Ahmad Waluya; Suhardi, Diding
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.29624

Abstract

Research aims: This study aims to analyze the governance of Amil Zakat Muhammadiyah (LAZISMU) in East Java in achieving sustainable development goals (SDGs).Design/Methodology/Approach: This study uses a qualitative approach with semi-structural and Focus Group Discussion (FGD) interview techniques with leaders in three LAZISMU regions in the East Java region.Research findings: This study shows that zakat institutions have served as an Islamic philanthropic institution. LAZISMU East Java managed to overcome poverty, community economic impurity and improve welfare. Good governance has a role in encouraging the realization of SDGs, namely, transparency, accountability and trust or integrity. In addition, discipline or obedience, efficiency and effectiveness, independent, innovative, justice, participation, professionalism and responsive. LAZISMU has achieved sustainable development goals (SDGs) as follows: Poverty Alleviation (1), Decent Work and Economic Growth (8), Qualified Education (4), Health Service (3), Social Humanity [Zero Hunger (2), Reduced Inequalities (10) and Climate Action (13)], Welfare of society (ummah) [(peace justice, and strong institutions (16) and partenships for the goals (17)]. The study also found challenges in the application of governance, such as HR limitations, brought together the pattern of governance between institutions in various regions of the research object.Theoretical contribution/Originality: This study contributes to enriching governance literature and the role of Zakat institutions in achieving sustainable development goals (SDGs).Practitioner/Policy implication: This study emphasizes the importance of governance in the management of zakat institutions in achieving SDGs and the need for greater support from the National Amil Zakat (BAZNAS).Research limitation/Implication: This study has limitations, in three LAZISMU in the East Java region. In addition, data collection is only through deep interviews and FGD.
Co-Authors Agustin Dwi Haryanti Ahmad Juanda Asmiputri, Rofika Aviani Widyastuti Cahyo Utomo Cahyo Utomo, Cahyo Desy Retma Sawitri Dhaniel Syam Diding Suhardi Driana Leniwati Endang Dwi Wahyuni Hamdani, Helmi Difa Hasanah, Ni'matul Ihyaul Ulum Ike Arisanti Kholmi , Masiyah Mangkusuryo, Yusuf Masiyah Kholmi Mohammad Naufal Mudrifah, Mudrifah Muhammad Wildan Affan Ni'matul Hasanah Riska Harventy Rofika Asmiputri Sawitri, Desy Retma Setu Setyawan Sri Wahjuni Latifah udin , Bahrul Ulum Vilmia Farida Wardatul Jannah Wardatul Jannah Wardatul Jannah, Wardatul Wardatul, Wardatul Yuaninda, Naila Putri Yusuf Mangkusuryo