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All Journal BILANCIA Jurnal Ilmu Perbankan dan Keuangan Syariah Journal of Islamic economics Perspectives (JIEP) Bilancia : Jurnal Studi Ilmu Syariah dan Hukum Journal of Community Service: In Economic, Business, and Islamic Finance
IRHAM PAKKAWARU
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ilmu Perbankan dan Keuangan Syariah

 1 
The impact of GENBI SUL-TENG's socialization and implementation on Islamic Economics students' QRIS payment preference Fikram; Irham Pakkawaru; Ferdiawan; Mochammad Syahfril Moharom
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 1 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i1.251.87-100

Abstract

This study aims to determine the effect of socialization and implementation of Generasi Baru Indonesia Central Sulawesi (GenBi Sul-Teng) on the interest of students at the Faculty of Economics and Islamic Business in using non-cash payments through QRIS in Era 5.0, with convenience as a moderating variable, both partially and simultaneously. This research is an associative quantitative study utilizing a quantitative approach. Primary data were collected through observation and distribution of questionnaires, with all members of the population being included as samples. Data analysis techniques, classical assumptions, and MRA were performed using the SPSS version 23 for Windows program. The results indicate that, partially, through the T test, socialization variables have a positive and significant effect on student interest, and application variables also exhibit a positive and significant effect on student interest. Meanwhile, in the F test, both socialization and application variables simultaneously influence student interest. The convenience variable moderates the effect of socialization on student interest but is not significant. However, the convenience variable can moderate the effect of application on student interest, with the coefficient of determination (R Square) being 0.452. This implies that the independent variables' influence on the dependent variable in this study is 45.2%, while the remainder is influenced by other variables not examined.
The Effect of Green Accounting Implementation on CSR Disclosure in Indonesian LQ45 Banking Sector Irham pakkawaru; Rizki Amalia; Dede Arseyani; Nuriatullah; Muh. Syafaat
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.290.127-145

Abstract

This research examines the relationship between green accounting practices and corporate social responsibility disclosure (CSRD) in Indonesian banking institutions listed on the Indonesia Stock Exchange (IDX). The study covers the period from 2018 to 2021, focusing on banks that consistently published both annual reports and sustainability reports. The sample selection employed a purposive sampling technique to ensure data relevance and completeness. The research methodology utilized a quantitative approach, analyzing data from annual reports and sustainability reports of selected banks. Green accounting implementation was measured using dummy variables, where companies disclosing environmental costs in their annual reports were coded as 1, and those not disclosing were coded as 0. Corporate social responsibility disclosure was assessed using standardized disclosure metrics. Simple regression analysis reveals that green accounting implementation does not have a statistically significant effect on CSRD (t = -1.644, p = 0.118). The coefficient of determination (Adjusted R² = 0.082) indicates that green accounting explains only 8.2% of the variance in CSRD practices. However, the study finds a positive relationship between environmental performance and CSRD levels, suggesting that banks with better environmental performance tend to provide more comprehensive social responsibility disclosures. These findings contribute to the understanding of sustainability reporting practices in the Indonesian banking sector and highlight the need for stronger integration between environmental accounting and corporate social responsibility disclosure frameworks
Co-Authors Abdul Jalil Auriza Mitsaly Badjeber, Fadli Hadi Dede Arseyani Dede Arseyani Pratamasyari Ermawati Ferdiawan Fikram Freddy Herdian Indah Handayani Mardiyah Ma’rifah Nurmala Mochammad Syahfril Moharom Moh. Syafa’at Muh. Syafaat Noor Riefma Hidayah Noval Noval Nurfitriani Nuriatullah Putri Reski Amalia Rizki Amalia