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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ekspose: Jurnal Penelitian Hukum dan Pendidikan
Nispa Sari
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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ISLAMIC BANKING AND SOCIAL RESPONSIBILITY: STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL RESPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS Nispa Sari
EKSPOSE Vol 16, No 2 (2017)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ekspose.v16i2.102

Abstract

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index (ISR) and the Global Reporting Initiative Index (GRI). The objects of this study were drawn from four Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. This study was used content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia. However, when tested statistically, the difference did not show significant value. Moreover, there are no Islamic banking in Indonesia and Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index.
Pengaruh Teknologi Informasi Akuntansi, Kompetensi, dan Pelatihan terhadap Kualitas Laporan Keuangan BUMDes Iin Ariska; Rifqa Ayu Dasila; Nispa Sari
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1125

Abstract

Penelitian ini bertujuan untuk menguji pengaruh teknologi informasi, kompetensi dan pelatihan terhadap kualitas laporan keuangan Bumdes. Pendekatan penelitian ini merupakan penelitian kuantitatif. Penelitian dilaksanakan pada BUMDes di Kecamatan Malangke Barat kabupaten luwu utara. Sumber Data yaitu data primer dengan menyebarkan kuesioner, melalui rumus slovin didapatkan sejumlah sampel sebanyak 60 orang. Teknik pengumpulan data dalam penelitian ini adalah daftar pertanyaan (questioner), studi dokumentasi dan wawancara (interview) Sedangkan teknik analisis data yang digunakan adalah regresi linier berganda, uji asumsi klasik, uji t, dan uji F dan koefisien determinan. Hasil Penelitian memperlihatkan bahwa teknologi informasi, kompetensi berpengaruh positif signifikan terhadap kualitas laporan keuangan Bumdes.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonisme dan Financial Distress Terhadap Perilaku Keuangan Mahasiswa Akuntansi Nurul_Fajrina; Sofyan Syamsuddin; Nispa Sari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This study aims to examine the effect of financial literacy, hedonic lifestyle, and financial distress on the financial behavior of accounting students at the University Muhammadiyah Palopo. Students often face challenges in managing personal finances, especially when consumerist lifestyles and financial pressure become dominant factors. This study uses a quantitative approach by distributing quetionnaires to 53 students as respondents, selected through purposive sampling technique. Data analysis is conducted using descriptive statistic tests, classical assumption tests, and hypothesis testing through IBM SPSS Statistic software version 27. The finding indicate that financial literacy, hedonic lifestyle, an financial distress positively contribute to students’ financial behavior. These findings highlight the importance of financial literacy, hedonic lifestyle, and financial distress, which have a complex impact on financial behavior in the region, particularly in Palopo city,with implications for improving more responsible financial management.
Co-Authors iin ariska Nurul_Fajrina Rifqa Ayu Dasila Sofyan Syamsuddin