Ardi Gunardi
Department Of Management, Faculty Of Economics And Business, Universitas Pasundan, Jl. Tamansari No. 6-8 Bandung, 40116

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Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting Ichsan Setiyo Budi; Rahmawati Rahmawati; Falikhatun Falikhatun; Muthmainah Muthmainah; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.77

Abstract

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.
Simultaneous Association between Quality of Corporate Environmental Performance and Financial Performance: Evidence from Select Asian Countries Santi Gopal Maji; Utpal Kumar De; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i1.206

Abstract

This study empirically investigates the simultaneous association between the quality of environmental performance (EP) and financial performance of firms selected from three Asian countries' Japan, South Korea, and India. The content analysis technique based on a four-point scale was used to measure the quality of EP, whereas financial performance was measured based on the market-to-book ratio. Employing system generalized method of moments and fixed effects regression model in a system of two-equation model, the study finds that EP has a positive impact on financial performance. Similarly, the financial performance has a positive influence on the quality of EP. The findings of the study indicate that a firm can enhance its overall financial performance by improving its EP. This implies that firms not only improve their economic performance through environmentally responsible business practices, but also help in fulfilling some of the sustainable development goals of the United Nation's 2030 development agenda.
Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index Najul Laskar; Pranesh Debnath; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.513

Abstract

Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018–19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders.
A Review of Studies on Green Banking, Research Gaps and Future Directions Nanda, Nabila; Suteja, Jaja; Gunardi, Ardi; Rusliati, Ellen; Sarman, Rohmat
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.4603

Abstract

This study was conducted based on the phenomenon of climate change which became the focus of the banking world to adopt green banking practices. The objective of this study was to examine the influencing factors for the green banking disclosure from 20 private banks listed on the Indonesia Stock Exchange. The independent variables in this study were the size of the board of commissioners, institutional ownership, firm value and profitability. The relationship between the influencing factors and green banking disclosure was assessed by statistical descriptive analysis methods and multiple linear analysis. The results of this study are expected to contribute to academia, banking and government.
Commitment to Applying Green Accounting in Industrial Companies in the Kingdom of Saudi Arabia to Achieve the Dimensions of Sustainable Development AwadAlla Abobaker; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.760

Abstract

This study aims to examine the degree of commitment of industrial enterprises in the Kingdom of Saudi Arabia to green accounting, contributing to sustainable development goals. Utilizing descriptive-analytic and deductive methods, a unique questionnaire was circulated to a random sample of thirty industrial enterprises. The collected data were processed using the SPSS statistical application. The results indicate a significant lack of industrial firms’ dedication to the application of green accounting. It also identifies existing barriers impeding the implementation of green accounting to achieve sustainable development objectives. The study proposes an increased awareness of the concept of “green accounting” and calls for the introduction of laws and accounting standards necessitating businesses to adopt green accounting practices. The significance of the study lies in its distinct focus on the adoption of green accounting in Saudi Arabian industrial enterprises, highlighting both the challenges faced and potential solutions.
A New Paradigm in Islamic Housing: Non-Bank Islamic Mortgage Firmansyah, Egi Arvian; Gunardi, Ardi
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 10 No. 2 (2018)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v10i2.7274

Abstract

An increasing demand for a sharia-compliant housing has resulted in a new initiative where the mortgage can presently be directly handled by the developer without involving the bank. This is called non-bank Islamic mortgage. This paper is aimed at portraying the consumer’s profile of non-bank Islamic mortgage and the issues of this practice. We disseminated questionnaires to the respondents in several cities in West Java who bought the house-using non-bank Islamic mortgage scheme. Subsequently, we synthesized the answers regarding their profiles and issues of the scheme for the betterment in the future. One of the issues of this scheme is the higher fraud because there is no rigorous credit scoring as conducted by the bank. The research of non-bank Islamic mortgage is still scant so this paper is expected to shed the light by contributing to the literature of Islamic home financing.DOI: 10.15408/aiq.v10i2.7274
EFFECTS OF PERCEIVED USEFULNESS, EASE OF USE, RISKS, AND INFORMATION QUALITY OF SALES PRODUCTIVITY APPS ON DSA’S BEHAVIOR Kurniasari, Florentina; Gunardi, Ardi
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 2 (2023): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i2.9084

Abstract

Technological advancements have brought innovation in the financial industry with various platforms. Although these platforms are easily accessible, some Indonesians are still reluctant to use them, hence the need for proper introduction and information delivery. Peer-to-peer (P2P) lending platforms need to develop and implement applications that can monitor the activities and increase the productivity of direct sales agents (DSAs) to gain the trust of potential borrowers. This study analyses the influence of perceived usefulness, ease of use, risk, and information quality on the actual behaviour of DSAs when using sales productivity applications with behavioural intention as an intervening variable to be statistically processed using the Structural Equation Method. The questionnaire was distributed to DSAs of Modalku platform. The results showed that DSA's actual behaviour in using the application was significantly influenced by intention to use, perceived usefulness, ease of use, risk, and information quality. Perceived risk has the highest influence.
SERVICE QUALITY AND CUSTOMER LOYALTY: THE ROLE OF SATISFACTION AND TRUST IN INDONESIAN SHARIA BANK Novitasari, Maya; Amah, Nik; Ayera, Anissa; Aziz, Ahmad; Gunardi, Ardi
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 1 (2024): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i1.12659

Abstract

This study determines the effect of service quality on customer loyalty with satisfaction and trust as mediating variables in Indonesia sharia banks during the Covid-19 pandemic period. This study used 300 respondents of sharia bank customers in Indonesia. The data were analyzed using a partial least square with the SmartPLS 3.0 analysis tool. Service quality has a positive effect on customer loyalty, service quality has a positive effect on customer satisfaction, service quality has a positive effect on trust, satisfaction has a positive effect on customer loyalty, trust has a positive effect on customer loyalty, satisfaction is able to mediate the effect of service quality on customer loyalty, and trust is able to mediate the effect of service quality on loyalty. This study adopts two mediating variables, namely satisfaction and trust in the effect of service quality on customer loyalty. The results present partial mediation of satisfaction on the influence of service quality on customer loyalty and partial mediation of trust on the influence of service quality on customer loyalty.