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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) al-Uqud : Journal of Islamic Economics JIA (Jurnal Ilmiah Akuntansi) International Journal of Environmental, Sustainability, and Social Science Study & Accounting Research
Ismawati Haribowo, Ismawati
UIN Syarif Hidayatullah Jakarta
Religion Economics, Econometrics & Finance Environmental Science Social Sciences

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Determinant of The Corporate Environmental Disclosure: Study on Jakarta Islamic Index Yulianti, Yulianti; Suzanawaty, Leis; Putri, Zuwesty Eka; Haribowo, Ismawati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 8 No. 2 (2016)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v8i2.3158

Abstract

The issue about corporate environment disclosure nowadays is increasing. This research aims to analyze the influence of firm size, leverage, proportion of independent commissioners, corporate secretary and firm age to corporate environmental disclosure. Thirteen companies that listed at Jakarta Islamic Index during 2011-2014 are used as sample. Data was analyzed using multiple regression technique. The independent variables are firm size, leverage, and proportions of independent commissioners, corporate secretary, and firma age. The result shows that simultaneously all independent variables have significant influence to corporate environmental disclosure. Whereas partially, firm size and firm age have significantly influence to corporate environmental disclosure. The implication of this research is the larger of the firm size and the longer firm will make a better corporate environmental disclosure in companies that listed at Jakarta Islamic Index.DOI: 10.15408/aiq.v8i2.3158
The Indonesian Islamic Bank’s Spin-off: A Study in Regional Development Banks Haribowo, Ismawati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 9 No. 1 (2017)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v9i1.4308

Abstract

The Islamic banking spin-off became a major issue after the establishment of the Act No. 21 of 2008. The problem that arises according to this spin-off is the existence of sharia unit that owned by the regional development banks, which is almost the banks has a small size. This paper is going to evaluate the spin-off criteria are regional development banks, besides that this article is going to analyze the spin-off strategy that can use by sharia unit that owned by the regional development bank. The techniques that employed in this paper are ARIMA, simulation, and descriptive-qualitative. The result shows that there is no sharia unit can achieve the 50% share asset of its parents. There are also several strategies that can be used by the sharia unit. The main thing that should emphasize is the Islamic bank's spin-off is only one of the policies that can be taken to develop the Islamic banking industryDOI: 10.15408/aiq.v9i1.4308 
Co-Authors AUGUSTIN, Yvonne Ismail Marzuki Leis Suzanawaty Mohammad Nur Rianto Al Arif Mulyani, Susi Dwi Susi Dwi Mulyani Suzanawaty, Leis Yulianti Yulianti Yulianti, Yulianti Zuwesty Eka Putri, Zuwesty Eka