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All Journal FENOMENA: Journal of Social Science Journal of Islamic economics Perspectives (JIEP)
Parmono, Agung
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Religion Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Risiko Keuangan pada Dana Pihak Ketiga (Studi Empiris Bank Perkreditan Rakyat Se-Kabupaten Jember): The Effect of Financial Risk on Third-Party Funds (An Empirical Study of Rural Banks in Jember Regency) Parmono, Agung
Fenomena Vol 11 No 2 (2012): FENOMENA: Journal of the Social Sciences
Publisher : LP2M UIN KH.Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/fenomena.v11i2.523

Abstract

This research studies the empirical phenomenon of Rural Banks (BPR) in Jember Regency, entitled the effect of financial risk on third-party funds. The purpose of the research is to investigate the effect of financial risk (liquidity risk, interest rate risk, and credit risk), both partially and simultaneously, on third-party funds. Data analysis was conducted using descriptive statistics to describe the condition of research variables in the sample companies with SPSS. The results indicate that liquidity risk, interest rate risk, and credit risk do not have a partial effect on third-party funds. Furthermore, these three financial risks also do not have a simultaneous effect on third-party funds. Penelitian ini mengkaji fenomena empiris pada Bank Perkreditan Rakyat (BPR) di Kabupaten Jember, dengan judul pengaruh risiko keuangan terhadap dana pihak ketiga. Tujuan penelitian adalah untuk menganalisis pengaruh risiko keuangan (risiko likuiditas, risiko tingkat bunga, dan risiko kredit) secara parsial dan simultan terhadap dana pihak ketiga. Analisis data dilakukan dengan statistik deskriptif untuk menggambarkan kondisi variabel penelitian pada sampel perusahaan menggunakan SPSS. Hasil analisis menunjukkan bahwa risiko likuiditas, risiko tingkat bunga, dan risiko kredit secara parsial tidak berpengaruh terhadap dana pihak ketiga. Selain itu, ketiga risiko keuangan tersebut juga tidak berpengaruh secara simultan terhadap dana pihak ketiga.
Integrated Reporting and the Yin-Yang Perspective: Towards Moral and Sustainable Value Creation Maharani, Astrid; Parmono, Agung
Journal of Islamic Economics Perspectives Vol. 7 No. 2 (2025): September (2025) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/f7zycr17

Abstract

This article investigates the transformation of corporate disclosure through Integrated Reporting (IR) and examines it within the Yin-Yang philosophical framework. The study departs from the growing demand for transparent, reliable, and sustainable reporting that integrates financial and non-financial information to create long-term value for stakeholders. Despite Indonesia’s role as a G20 member, the adoption of IR remains limited and often incomplete, which raises questions about its effectiveness in promoting sustainable practices. Positioning the research within the context of moral and sustainable perspectives, this study argues that the Yin-Yang philosophy offers a valuable lens for understanding the ethical balance required in corporate reporting. The analysis employs a qualitative literature-based method by reviewing IR principles in relation to Yin-Yang values of balance, complementarity, and dynamism. The findings indicate that Yin-Yang provides a framework to harmonise financial accountability with social and environmental responsibility, thereby encouraging sustainable value creation. This study contributes conceptually by linking Eastern philosophy with IR discourse and practically by highlighting the need for Indonesian companies to enhance IR implementation. The article underscores that adopting a balanced, moral, and sustainable approach to corporate reporting can strengthen stakeholder trust and support long-term business resilience.
Co-Authors Maharani, Astrid