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All Journal Jurnal Ekonomi dan Bisnis Terapan Indonesian Journal of Economics and Management
Fauziah, Ulfah Nurul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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MAQASHID SHARIA INDEX AS A TOOL TO EVALUATE THE SOCIAL PERFORMANCE OF COMPANIES LISTED IN JAKARTA ISLAMIC INDEX Fauziah, Ulfah Nurul; Kristianingsih, Kristianingsih
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.473

Abstract

This study aims to develop a new approach to evaluate social performance by adding several variables, that an aspect of the achievement of sharia objectives (Maqasid al-Shariah) and to know how company social performance using the developed approach. Social performance in concept of Islam has a difference when compared with social performance in general because it embracing the taqwa in every aspect, where the company assumes their role as servants and khalifah of Allah Based on this difference of meaning is required assessment or evaluation of the performance of Islamic institutions Different from the performance evaluation in general to realize the aspirations of Islamic moral economy. This research method uses descriptive quantitative. Quantitative is used to calculate each ratio and this descriptive research to explain Maqasid Shariah index developed. This study uses the purpose of Maqasid Shariah as research variable. The objectives of the Maqasid Shariah are safeguarding of value of human life, safeguarding of human self, safeguarding of value of social and safeguarding of value of the physical environment. Calculation method using Simple Additive Weighted and Structural Equation Modelling. The results of this study are the index to evaluate the company social performance based on Maqasid Shariah value and based on the measurement using Maqasid Shariah index, company social performance in this study below average value. In this research PT. Timah occupies the best social performance of all companies studied followed by PT. Jasa Marga in the lowest
How Female Representation in Indonesian Banks Affects Credit Risk: Evidence from Indonesia Pakpahan, Rosma; Tamara, Destian Arshad Darulmalshah; Setiawan, Setiawan; Fauziah, Ulfah Nurul
Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.6275

Abstract

This study examines the impact of female representation on the Board of Directors (DDP), Board of Commissioners (DKP), and Audit Committee (KAP) on credit risk in commercial banks in Indonesia. Utilizing panel data with 399 observations from various banks over a specified period, the Random Effect Model (REM) was applied to analyze the relationship between the independent variables (DDP, DKP, and KAP) and the dependent variable (credit risk). The results indicate that DDP has a significant negative impact on credit risk (coefficient -4.331768, p = 0.0000), suggesting that increasing the proportion of women on the Board of Directors tends to reduce credit risk. This could be attributed to the diversity of perspectives and caution in decision-making brought by women, as well as a push for higher transparency and accountability. The DKP shows a nearly significant negative impact on credit risk (coefficient -1.371344, p = 0.0593). Although its impact is not as strong as DDP, the presence of women on the Board of Commissioners can also reduce credit risk through enhanced supervision and control. Conversely, KAP does not have a significant impact on credit risk (coefficient 0.508613, p = 0.5055). This suggests that while gender diversity on the audit committee is important for regulatory compliance and internal control, it may not directly influence credit risk management. Theoretically, these findings support the literature that gender diversity on boards improves the quality of decision-making and risk management. Managerial implications emphasize the importance of increasing female representation on the Board of Directors and Board of Commissioners to reduce credit risk and enhance the financial stability of banks. Gender diversity policies should be implemented at all organizational levels to maximize their benefits in corporate governance. This study provides insights for policymakers and practitioners in the banking sector on the importance of gender diversity in managing risk and improving the financial performance of banks.
Co-Authors Kristianingsih, Kristianingsih Pakpahan, Rosma Setiawan Setiawan Tamara, Destian Arshad Darulmalshah