Articles
<![CDATA[The effect of regional original income and balance funding on regional government financial performance ]]>
<![CDATA[Noor Farieda Awwaliyah]]>;
<![CDATA[Ratno Agriyanto]]>;
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2019.1.1.3745
<![CDATA[Purpose - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.Method - This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.Result - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.Implication - The practical implication of this research is that the Regency Governments in Central Java are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.Originality - An originality of research is focused on two variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.]]>
<![CDATA[PENGUNGKAPAN LINGKUNGAN DAN ETIKA AL QUR’AN PADA PERUSAHAAN TAMBANG DI INDONESIA ]]>
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ MAKSIMUM Vol 7, No 2 (2017): Articles ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
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DOI: 10.26714/mki.v8i3.5178
<![CDATA[Industri pertambangan sering dinilai menyebabkan kerusakan lingkungan yang besar dibandingkan denganperusahaan lainnya. Namun disaat bersamaan, industry pertambangan juga terus mendorong praktikpertambangan yang ramah lingkungan (green mining). Industry tambang juga memberikan kontribusi yangbesar bagi masyarakat dan negara. Permasalahan lingkungan tidak lagi menjadi permasalahan yang terpisahdari agama, karena agama ddiyakini menjadi salah satu unsur kuat untuk mempengaruhi perilaku individu,kelompok dan masyarakat secara keseluruhan. Penelitian ini bertujuan untuk mengetahui seberapa besarpengungkapan yang dilakukan oleh perusahaan pertambangan yang listing di JII selama 3 tahun berturutturutselamatahun2015-2017.Metodepenelitianyangdigunakanadalahcontentanalysisdariannualreportyangdi laporkan perusahaan. Penelitian ini menemukan fakta bahwa perusahaan pertambangan sudahmengungkapkan hampir semua unsur yang harus diungkapkan menurut pengungkapan pertanggungjawabanlingkungan berdasarkan Al-Qur’an. Hal ni ditunjukkan dengan hampir semua komponen di ungkapkan lebihdari 50% dari total pengungkapan.]]>
<![CDATA[Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable ]]>
<![CDATA[Muhammad Faizul Mamduh]]>;
<![CDATA[Ratno Agriyanto]]>;
<![CDATA[dessy noor farida]]>
<![CDATA[ AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aifer.v3i2.298
<![CDATA[ Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to speak much in helping to improve the welfare of the community through sustainable development. This can be seen from the percentage of poverty in Indonesia that is still quite high. BPS noted that the highest poverty rate was in eastern Indonesia, namely the islands of Maluku and Papua with a percentage of 21.45%. This study aims to determine the effect of corporate social responsibility disclosure on sustainable economic development with financial performance as an intervening variable (an empirical study of mining companies listed on the 2016-2018 Syariah Securities List). The method used in this study is a quantitative method using the Warp PLS 4.0 application. The results of this study state that there is a significant influence and positive relationship between corporate social responsibility and sustainable economic development. There is a significant influence and positive relationship between corporate social responsibility and financial performance. And financial performance as an intervening variable significantly and positively influences between corporate social responsibility and sustainable economic development.]]>
<![CDATA[The Effect of Return on Assets, Company Size and Financial Leverage on Smoothing Measures (Empirical Study on State-Owned Construction Companies Listed in The Jakarta Islamic Index for The 2015-2018 Period) ]]>
<![CDATA[Ari Kristin Prasetyoningrum]]>;
<![CDATA[Vanila Hapsari]]>;
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aifer.v3i2.317
<![CDATA[The Indonesian government announces that Indonesia will have a new National Capital, one of it’s aims is to smooth the people's economy. Many companies in the construction sector owned by BUMN have long been listed on the Sharia stock exchange. With the existence of this mega project, the recording of profits of go-public companies as well as government-owned companies will receive special attention related to the recording of profits in several previous periods. However, investors must be observant regarding the possibility of companies taking income smoothing actions, some of which are through Return On Assets, Size of the Company and Financial Leverage. The object of research is BUMN construction companies listed in the Jakarta Islamic Index (JII) from 2015 to 2018. The samples used 3 companies based on purposive sampling. Hypothesis testing uses multiple linear regression to test the effect of Return On Assets, Size of the Company and Financial Leverage on Income Smoothing actions by calculating Income Smoothing using the Eckel Index, the analysis technique used is linear regression and the hypothesis testing tool is SPSS 16. The results showed that Return On Assets and Size of the Company had no effect on income smoothing. Meanwhile, Financial Leverage affects income smoothing. Keywords: Return On Asset, Size of The Company, Financial Leverage, Income Smoothing.]]>
<![CDATA[THE INFLUENCE OF GENDER DIVERSITY, NATIONALITY, AND EDUCATION OF THE BOARD OF DIRECTORS ON CSR IN INDONESIA SHARIA BANKING ]]>
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Univeristas Islam Bandung ]]>
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DOI: 10.29313/amwaluna.v4i2.5475
<![CDATA[Public awareness of the damage to the surrounding environment due to the industrial activities of large companies, making the public need information about the extent to which the company is responsible for the damage. To maintain the stability of its business, the company is expected to be able to contribute to the community and its environment by implementing CSR. Diversity of directors within an organization can create new norms and hopes that can be a strong driver for implementing CSR in developing countries. This study aims to examine the effect of diversity on the board of directors on CSR disclosure in Indonesian Sharia banking. This research is quantitative. The sample used was all Islamic Commercial Banks in Indonesia totaling 13 banks. Technical analysis of data using multiple linear regression tests. The results confirm that national diversity affects the disclosure of CSR, but gender diversity and educational diversity are not significant to CSR disclosure. This study has an adjusted R2 of 65.6%.]]>
<![CDATA[Analisis Perbedaan Abnormal Return Sebelum dan Sesudah Pengumuman Jakarta Islamic Index ]]>
<![CDATA[Edi Setiyawan]]>;
<![CDATA[Ari Kristin Prasetyoningrum]]>;
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i1.3980
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis perbedaan rata-rata abnormal return pada saham JII sebelum dan sesudah peristiwa masuk JII, dan sebelum dan sesudah peristiwa keluar JII pada periode 2012 sampai dengan 2017. Penelitian ini menggunakan event study dengan melakukan pengamatan terhadap rata-rata abnormal return saham selama 7 hari sebelum (pre event), hari peristiwa event date, dan 7 hari setelah (post event) peristiwa pengumuman perubahan komposisi JII periode 2012 sampai 2017. Penelitian ini menggunakan data sekunder. Data yang digunakan dalam penelitian ini meliputi harga penutupan saham harian dan nilai penutupan JII. Expected return menggunakan model market-adjtusted-model. Sedangkan sampel yang digunakan adalah saham-saham yang termasuk dalam daftar JII pada Bursa Efek Indonesia. Hasil penelitian menunjukkan uji statistik terhadap abnormal return selama periode peristiwa tidak ditemukannya rata-rata abnormal return yang signifikan pada peristiwa masuk dan keluarnya saham-saham pada JII . Hal ini mengindikasikan bahwa kondisi pasar sudah efisien bentuk setengah kuat, investor tidak bisa mendapatkan abnormal return dengan memanfaatkan informasi baru yang ada, dimana sudah tidak terjadi asimetris informasi, terlihat dari reaksi investor pada t0 dan t+1 baik itu pada saham yang masuk dan saham yang keluar JII walaupun terdapat kebocoran informasi pada t-1 sudah ada reaksi investor.]]>
<![CDATA[The Effect of Margin Income and Shares of Results on Net Profit Achieved In BRI Syariah ]]>
<![CDATA[Astri Anantasari Azizah]]>;
<![CDATA[Ade Yusuf Mujaddid]]>;
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 3, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2021.3.1.8158
<![CDATA[AbstractPurpose - This study aims to analyze the effect of murabahah margin income, istishna 'margin income, mudharabah profit sharing, and musyarakah revenue sharing on net profit at BRI Syariah Bank during 2014-2019.Method - The research approach used in this research is a quantitative approach. In determining the sample, the research was carried out by using purposive sampling method. In this study, data was collected from secondary data, through quarterly financial reports published by Bank BRI Syariah in 2014-2019. The data analysis technique used is multiple linear regression data analysis techniques, Where researchers can conduct research between two or more independent variables on the dependent variable.Result - The results show that murabahah margin income has a negative and insignificant effect on net profit, istishna 'margin income has a negative and insignificant effect on net income, the profit sharing income from mudharabah has a positive and significant effect on net profit, and the profit sharing income for musyarakah has a negative and negative effect. not significant to net income during 2014-2019.Implication - This study uses BRI Syariah Financial Report data.Originality- This study looks at the relationship between the variable margin income and profit sharing income on the net profit variable generated by Bank BRI Syariah. ]]>
<![CDATA[Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking ]]>
<![CDATA[Dessy Noor Farida]]>;
<![CDATA[Ali Imron]]>;
<![CDATA[Arina Rohmatika]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2022.4.1.10375
<![CDATA[Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity.Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test.Result - The results show that only board diversity can affect ISR disclosure, while the variable board size, board independence, and board activity cannot affect ISR disclosure. This study has an adjusted R square of 53.3%.Implication - This study recommends Islamic banking to increase the role of the board of directors to encourage ISR disclosure because the company's concern for social and environmental conditions can increase corporate value.Originality - In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR. This research is expected to provide broader knowledge about the board's attributes in voluntary disclosure in the banking sector.]]>
<![CDATA[PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KUALITAS LABA ]]>
<![CDATA[Dessy Noor Farida]]>;
<![CDATA[Metta Kusumumaningtyas]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 9 No 1 (2017): VOLUME 9 NOMOR 1 EDISI FEBRUARI 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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<![CDATA[Abstrak The Quality of earning is element that is often used by investors to take investment decisions. But the financial scandals that occurred, causing investors have crisis confidence in capital markets. Therefore, the necessary existence of a good corporate governance is very importance to create a financial statement that reflects the real condition of the company. The purpose of this study is to analyze the influence of independence board of commisioners on earnings quality which are moderated by the concentration of family ownership. This study aims to analyze the role of independent board and managerial ownership on the quality of earnings is moderated by concentrated ownership. Earnings quality is proxied by discretionary accrual and concentrated ownership is calculated with F-PEC Score. Meanwhile, to measure independent commissioners use the proportion of commissioners who have no relationship with the company and for the managerial ownership is measured by the number of ownership shares held by the management of the total number of outstanding shares. Manufacturing firms listed in Indonesian Stock Exchange is the object of this study. Based on purposive sampling technique, it gets 96 firms. Multiple regression analysis using SPSS program. The result of the hypothesis test indicates that manajerial ownership and corporate size have significantly effect on discretionary accruals. This study also found a concentration of family ownership has insignificantly moderates the effect on an independent board to discretionary accruals. Keywords: Earning management, good corporate governance, family ownership]]>
<![CDATA[Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia ]]>
<![CDATA[Dessy Noor Farida]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v5i2.333
<![CDATA[In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.]]>
