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Budi Pekerti Luhur Corporate Ethics: An Indigenous Indonesian Framework for Building Sustainable Corporate Saputro, Seno Hadi; Riyadi, Selamet; Amri, Amri
Widya Cipta: Jurnal Sekretari dan Manajemen Vol. 10 No. 1 (2026): March
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v10i1.11011

Abstract

This study develops and empirically validates the Budi Pekerti Luhur Corporate Ethics (BPLCE) framework as an indigenous Indonesian ethical model for building sustainable corporate culture in Bangka Belitung Province. Drawing from traditional Javanese moral philosophy, BPLCE comprises five dimensions: Integrity, Responsibility, Justice, Care, and Wisdom. Using structural equation modeling with survey data from 650 employees across multiple industries, we examine how BPLCE influences sustainable corporate culture directly and through three mediating mechanisms: organizational ethical climate, ethical leadership, and employee moral development. Results demonstrate that BPLCE significantly predicts sustainable corporate culture (β = 0.426, p < 0.001), explaining 69.7% of variance (R² = 0.697). The total indirect effect (β = 0.563) exceeds the direct effect, indicating substantial partial mediation (VAF = 56.9%). Organizational ethical climate shows the strongest mediation (β = 0.207), followed by ethical leadership (β = 0.194) and employee moral development (β = 0.162). Contextual factors significantly moderate these relationships. Industry sector exerts the strongest moderating effect (Δχ² = 18.742, p = 0.001), with mining demonstrating the highest impact (β = 0.512). Organizational size also moderates significantly (Δχ² = 7.926, p = 0.019), as larger organizations show stronger effects (β = 0.465). Regulatory environment positively moderates the relationship (β = 0.142, p = 0.002). Comparative analysis reveals BPLCE's superior explanatory power over Western virtue ethics (ΔR² = 0.083) and conventional CSR models (ΔR² = 0.099), confirming its cultural resonance and practical effectiveness for addressing sustainability challenges in emerging economies.
PENGARUH NON PERFORMING FINANCING (NPF), FINANCING TO DEPOSIT RATIO (FDR), DAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BANK SYARIAH MANDIRI PERIODE 2015-2019 Khuzaematul Hasanah; Selamet Riyadi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i2.196

Abstract

Penelitian ini dilakukan untuk menganalis Pengaruh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), dan Biaya Operasional dan Pendapatan Operasional terhadap Return On Asset (ROA) pada PT Bank Syariah Mandiri Periode 2015-2019. Populasi yang digunakan pada penelitian ini adalah semua Laporan Keuangan PT Bank Syariah Mandiri dengan menggunakan teknik purposive sampling dengan kriteria yang ditetapkan oleh penulis. Analisis yang digunakan adalah metode analisis regresi linier berganda. Berdasarkan hasil secara simultan Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), dan Biaya Operasional dan Pendapatan Operasional memiliki pengaruh dan signifikan terhadap Return On Asset (ROA) pada PT Bank Syariah Mandiri Periode 2015-2019, sedangkan secara parsial variabel Non Performing Financing (NPF) mempunyai pengaruh negatif dan signifikan terhadap Return On Asset (ROA) pada Bank Syariah Mandiri, Financing to Deposit Ratio (FDR) tidak memiliki pengaruh signifikan terhadap Return On Asset (ROA) pada Bank Syariah Mandiri, dan Biaya Operasional dan Pendapatan Operasional (BOPO) memiliki pengaruh negatif dan signifikan terhadap Return On Asset (ROA) pada Bank Syariah Mandiri.