Claim Missing Document
Check
Articles

Found 13 Documents
Search

Symbolic Compliance vs. Substantive Action: A Comparative Analysis of Sustainability Disclosure Quality Between Major Indonesian and International Banks Dwiputra, Farid; Muchlis, Muchlis; Simatupang, Batara Maju; Pracoyo, Antyo
Jurnal Inovasi Global Vol. 4 No. 1 (2026): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v4i1.493

Abstract

This study aims to examine and compare the sustainability disclosure quality of major Indonesian banks and leading international banks. Using a quantitative content analysis method, eight banks—four Indonesian and four international—were analyzed through their 2024 Sustainability Reports based on the Global Reporting Initiative (GRI) Standards Consolidated 2021. A dual-tier scoring framework was applied to measure disclosure quality across quantitative, qualitative, and third-party verification dimensions. The findings reveal that although the aggregate disclosure scores appear similar between the two groups, fundamental contrasts exist in strategic focus. Indonesian banks tend to emphasize disclosure quantity and economic aspects, yet exhibit low levels of external assurance. Conversely, international banks demonstrate stronger commitment toward environmental and social disclosures, supported by higher verification credibility. These discrepancies highlight the tension between symbolic compliance and substantive action, reflecting differing regulatory pressures and market expectations. This study contributes empirical evidence to signaling and agency theory in the sustainability reporting context and provides actionable insights for regulators and stakeholders to strengthen accountability and mitigate greenwashing risks.
The Effect of Work-Life Balance, Workload, Compensation, and Organizational Culture on Employee Job Satisfaction in the Capital Market Sector – Financial Services Authority Arumdari, RR Lissa; Joyosumarto, Subarjo; Haryanti, Enny; Pracoyo, Antyo
Jurnal Multidisiplin Indonesia Vol. 5 No. 3 (2026): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v5i3.2665

Abstract

This study aims to analyze the influence of work-life balance, workload, compensation, and organizational culture on employee job satisfaction in the Capital Market sector of the Financial Services Authority (OJK). The background of this research is based on the increasing complexity of the world of work in the financial sector, which demands high performance and fluctuations in the level of employee job satisfaction. The study uses a quantitative approach with a causal associative design (ex post facto). Data were collected through a survey using a questionnaire with a Likert scale administered to employees of the OJK Capital Market sector, with a random sampling technique. Data analysis was carried out using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method to test the relationships between variables. The results show that compensation, workload, and organizational culture have a positive and significant effect on employee job satisfaction, with compensation being the most dominant factor. Meanwhile, work-life balance did not show a significant influence on job satisfaction in the context of this study, so it can be concluded that employee job satisfaction is more influenced by organizational structure and material factors than by the management of work-life balance.
Analisis Faktor-Faktor Internal yang Berpengaruh Terhadap Pertumbuhan Kredit (Studi Kasus Pada PT. Bank Pembangunan Daerah Papua Periode 2009 – 2024) Toban, Omilka; Budhijana, R. Bambang; Haryanti, Enny; Pracoyo, Antyo
Journal of Comprehensive Science Vol. 5 No. 3 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i3.4106

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor internal terhadap pertumbuhan kredit pada PT Bank Pembangunan Daerah Papua (Bank Papua) selama periode 2009–2024. Faktor internal yang dianalisis meliputi Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), serta Pemanfaatan Teknologi. Pertumbuhan kredit digunakan sebagai variabel dependen dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan Bank Papua selama periode pengamatan. Sebelum dilakukan pengujian hipotesis, data dianalisis menggunakan statistik deskriptif dan diuji dengan uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa secara parsial Loan to Deposit Ratio (LDR), dan Pemanfaatan Teknologi berpengaruh positif signifikan terhadap pertumbuhan kredit. Sementara itu, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif signifikan terhadap pertumbuhan kredit. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap pertumbuhan kredit Bank Papua.