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Pengaruh Corporate Governance dan Profitabilitas terhadap Pengungkapan Islamic Social Responsibility Windasari Rachmawati; Abdul Karim
Management & Accounting Expose Vol 3, No 1 (2020)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v3i1.136

Penelitian ini bertujuan menganalisis pengaruh corporate governance dan profitabilitas terhadap Islamic Social Responsibility (ISR). ISR adalah indeks standar pelaporan kinerja sosial perusahaan berbasis syariah sebagai perluasan standar pelaporan kinerja sosial yang meliputi harapan masyarakat tidak hanya mengenai peran perusahaan dalam perekonomian, tetapi juga peran perusahaan dalam perspektif spiritual. Populasi penelitian ini adalah seluruh bank umum syariah di Indonesia. Teknik analisis yang digunakan adalah regresi linier berganda. Corporate governance diukur dengan indikator jumlah dewan komisaris dan dewan pengawas syariah. Profitabilitas diukur dengan indikator Return on Assets. ISR diukur dengan indikator Islamic Social Index. Hasil penelitian menyatakan bahwa tidak terdapat pengaruh Corporate Governance dan Profitabilitas terhadap pengungkapan ISR pada bank umum syariah di Indonesia. Direkomendasikan agar penelitian selanjutnya memperdalam analisis dengan faktor-faktor determinan lainnya pada periode waktu yang lebih panjang.

ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK JAKARTA (INDONESIA) 2010 - 2012 Windasari Rachmawati; Vinsensia Retno Widi Wisayang
Jurnal Dinamika Sosial Budaya Vol 19, No 1 (2017): Juni
Publisher : Universitas Semarang

This research aims to study the influence of the values of the quick ratio, asset turnover, return-on - asset and inventory turnover to net income before taxes in the food and beverage industry in the Jakarta Stock Exchange (Indonesia) in 2010-2012. The approach used is a qualitative approach with multiple regression. Based on the analysis described previously, it can take the conclusion of the independent variable asset turnover, return on assets and inventory turnover is partially has positive and significant impact on Ebit or profit. This proves that the previous research studies on assets and inventory management affects earnings before tax (EBIT). From this analysis ATR, ROA and ITO have an influence on Ebit or profit. So that business owners are advised to keep the ATR, ROA, and ITR to always be high to get higher profits.

OPTIMALISASI PEMBIAYAAN MURABAHAH BERPRINSIP BAGI HASIL PADA BANK SYARIAH DI INDONESIA 2010 - 2015 Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

This study research aim to identify whether the factors of DPK, NPF, Inflation and CAR have an effect on murabaha financing. The research method using multiple regression statistic test.One of the products of Islamic banks that are currently booming is Murabahah financing. Murabahah financing is the sale and purchase of goods at the price of origin with additional profits yanng agreed. The technical term of syari'ah murabahah banking is defined as an agreement agreed between Bank Syariah with customers, where the Bank provides financing for the purchase of raw materials or other working capital required by the customer, which will be repaid by the customer at the selling price of the bank (the purchase price of the profit margin bank) at the stipulated time. This study was conducted to examine the effect of DPK, NPF, INFLATION and CAR variables on murabahah financing in sharia banks registered in Indonesian banks during the period 2010-2015. The criteria for selecting samples using purposive sampling. The sample of research is 12 sharia banking companies.Based on the results of the analysis and discussion conducted it can be concluded that the independent variables in this study measured using the committee DPK, Inflation, NPF does not affect murabahah financing, this is because the murabahah financing is not well known public, when compared to mudharabah financing and mutlaqah financing . This can be seen on average during the years 2010 - 2015. DPK with a significance level of 0.522> 0.005, inflation 0.415> 0.005, and NPF 0.512> 0.005.Capital asset ratio affects murabahah financing with a value of 0.001 <0.005

ANALISIS PENGARUH CURRENT RATIO, INVENTORY TURN OVER DAN DEBT TO EQUITY RATIO PADA PERUSAHAAN OTOMOTIF DAN PRODUK KOMPONENNYA PADA BURSA EFEK INDONESIA ( 2010 – 2013) Andy Kridasusila; Windasari Rachmawati
Jurnal Dinamika Sosial Budaya Vol 18, No 1 (2016): Juni
Publisher : Universitas Semarang

Penelitian ini dilakukan untuk menguji pengaruh variabel Current Ratio, Inventory Turnover, Debt to Equity Ratio (DER), terhadap Return on Asset (ROA) pada perusahaan automotive and allied products yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2013. Sampel penelitian sebanyak 17 perusahaan otomotif dan produk komponen. Hasil dari penelitian menggunakan analisis regresi berganda, yang menunjukkan bahwa current ratio, inventory turn over dan debt to equity ratio mempunyai pengaruh secara simultan terhadap return on assets, dan secara parsial seluruh variabel independen (current ratio, inventory turn over dan debt to equity ratio) berpengaruh secara signifikan terhadap return on assets pada perusahaan. Variabel paling dominan dalam penelitian ini yang berpengaruh terhadap return on assets adalah debt to equity ratio.

PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DI LQ45 SELAMA TAHUN 2010 - 2015 Windasari Rachmawati; Abdul Manan
Solusi Vol 17, No 3 (2019)
Publisher : Universitas Semarang

ABSTRAKPenelitian ini menguji dan menganalisis konsekuensi ekonomis dari modified audit opinion terhadap borrowing cash flow. Penelitian inimenggunakan model data panel. Modified audit opinion (MAO) dalam penelitianini adalah opini audit selain opini wajar tanpa pengecualian bentuk baku, yaituopini wajar tanpa pengecualian dengan paragraf penjelasan (unqualified opinionwith explanatory paragraph), wajar dengan pengecualian (qualified opinion), tidak wajar (adverse opinion), dan tidak memberikan pendapat (disclaimeropinion).Populasi dan sampel penelitian adalah perusahaan – perusahaan yangtergabung dalam LQ 45, kecuali perusahaan perbankan, perusahaan asuransi danperusahaan keuangan lainnya. Hasil dari penelitian ini di ambil dari 45 sampel perusahaan yang terdaftardi LQ45 kemudian di pilih kembali berdasarkan kriteria perusahaan nonperbankan dan keuangan. Hasilnya sampel penelitian berjumlah 40 perusahaansampel penelitian. Setelah dilakukan pengujian dengan SPSS menggunakan ujiasumsi klasik dan regresi berganda dengan dibuat model 1 dan model 2, maka diperoleh hasil untuk Modified audit opinion tidak berpengaruh terhadap Borrowingcash flow dengan variabel kontrol investment cash flow, growth, size danleverage. Peneliti melihat bahwa hasil regresi dari variabel kontrol ada satuvariabel yang berpengaruh terhadap Borrowing cash flow pada saat pengujianmodel 1 yaitu variabel growth atau peningkatan penjualan. Kata kunci: modified audit opinion, borrowing cash flow

THE ANALYSIS OF GREEN BANKING DISCLOSURE: A PERSPECTIVE ON THE BANKING SECTOR IN INDONESIA Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1133

The aim of this study is to examine the effect of financial performance on green banking disclosure, using control mechanisms as moderating factors. This is a quantitative study with secondary data. The population consists of banking companies listed on the IDX during 2018-2021 with a purposive sampling technique. Financial performance is measured by profitability using two proxies, return on assets (ROA) and return on equity (ROE). GBD is measured using Green Banking Disclosure Index through content analysis. Smart PLS does statistical testing. This study shows that profitability (ROA) affects GBD. Meanwhile, profitability (ROE) does not affect the GBD. Furthermore, the board of commissioners and audit committees moderate the relationship between profitability (ROA and ROE) and GBD. The results provide important insights into the relationship between financial performance, sustainable banking disclosure, and the role of control mechanisms (the board of commissioners and audit committees) in the banking context in Indonesia.

THE ANALYSIS OF GREEN BANKING DISCLOSURE: A PERSPECTIVE ON THE BANKING SECTOR IN INDONESIA Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1133

The aim of this study is to examine the effect of financial performance on green banking disclosure, using control mechanisms as moderating factors. This is a quantitative study with secondary data. The population consists of banking companies listed on the IDX during 2018-2021 with a purposive sampling technique. Financial performance is measured by profitability using two proxies, return on assets (ROA) and return on equity (ROE). GBD is measured using Green Banking Disclosure Index through content analysis. Smart PLS does statistical testing. This study shows that profitability (ROA) affects GBD. Meanwhile, profitability (ROE) does not affect the GBD. Furthermore, the board of commissioners and audit committees moderate the relationship between profitability (ROA and ROE) and GBD. The results provide important insights into the relationship between financial performance, sustainable banking disclosure, and the role of control mechanisms (the board of commissioners and audit committees) in the banking context in Indonesia.

A Systematic Review On Green Banking Disclosure Windasari Rachmawati
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 2 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i2.112

This paper presents a systematic review of the topic of Green Banking Disclosure (GBD). GBD has been a growing concept since 2008, with its development bringing about changes, both in terms of the natural and social environments. As such, it is crucial to give it due attention. The study reviewed 50 papers, including 65 empirical ones, and yielded four main findings. Firstly, in terms of theory, legitimacy theory, stakeholder theory, and the concept of Spider profit growth, which serves as an indicator of a company's fund utilization efficiency, were prevalent in the literature. These theories provide a basis for evaluating company management performance, motivating management, and controlling economic resource allocation, ultimately aiding in forecasting future profits and economic events. Secondly, the Green Coin Rating (GCR) concept, comprising six points, played a significant role in the discourse on green banking. Thirdly, the majority of GBD studies were conducted in Muslim-majority countries. The research population included all financial reports of Islamic Commercial Banks during the period 2016-2019. The sample consisted of nine Islamic Commercial Banks that published annual reports up to 2019 and met the criteria for implementing the Green Banking concept. The study suggests that future research endeavors should consider integrating both primary and secondary data to assess the implementation of Green Banking and green financing in banking institutions. This approach would lead to a more comprehensive understanding of the subject and provide a more communicative perspective for customers.

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