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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ekonomi Bisnis Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bulletin of Indonesian Islamic Studies IIJSE
Asyari Hasan
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Determinants of Disclosure of Islamic Social Reporting (ISR) On Financial Performance in Islamic Banking Hilwa Fitri Millenia; Asyari Hasan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5280

Abstract

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is Islamic Social Reporting (ISR). The population in this study is the Islamic banking industry registered with the Financial Services Authority (OJK) for the period 2011-2020. The sample in this study were 8 Islamic banks selected using purposive sampling method. This study uses linear regression analysis of panel data as a data analysis tool. The statistical tool used is Eviews 9. The results show that the disclosure of Islamic social reporting has a significant positive effect on return on assets (ROA) with a prob value0.0102or less than 0.05. So that ISR can be used to predict ROA with a positive coefficient direction, meaning that if ISR increases, ROA will increase, which means that financial performance will increase.
Separation of Rights and Obligations (Spin-Off) Sharia Business Unit PT. Bank Sulselbar Ummu Kaltsum; Asyari Hasan; Rahmat Ali
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6661

Abstract

This study examines the Sharia Business Unit at PT Bank Sulsebar, as a conventional bank that seeks to spin-off (separation of rights and obligations) into the Sharia Business Unit (UUS) from the aspect of mechanism, readiness, business model and benefits. This study applies a qualitative research model with a phenomenological approach and case studies. The results of the study revealed that the separation of rights and obligations of the sharia business unit of PT. Bank Sulselbar uses a pure spin-off model through ascertaining the spin-off model, constructing spin-off stages, creating spin-off scenarios, providing and meeting capital, and determining the composition of shareholders. PT. Bank Sulselbar starts from improving the quality of human resources, product differentiation, technology development and product and network innovation, as well as implementing good corporate governance. Spin-Off Benefits PT. There are two Bank Sulselbar, namely for the development of sharia business, and for the parent and subsidiary.  
Co-Authors Abdul Muthalib Achmad Noerkhaerin Putra Hilwa Fitri Millenia Iva laili Lulu Febriany Mufidah Syamsuddin Nur Halimah Nurul Apriani Rahmat Ali Shafira Widya Paramitha Ummu Kaltsum Zakiyyah Nur Fitri