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All Journal Jurnal Sains dan Seni ITS Jurnal Pendidikan Jasmani IPTEK Journal of Proceedings Series Jurnal Ruas (Review of Urbanism and Architectural Studies) Jurnal Teknologi Elektro Ikonomika : Jurnal Ekonomi dan Bisnis Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Extrapolasi Journal of Artificial Intelligence and Digital Business Sewagati Journal of Electrical Engineering, Energy, and Information Technology PESARE: Science and Engineering Service Journal Golden Ratio of Taxation Studies Dhana
Wahyu Setyawan
Departemen Arsitektur Institut Teknologi Sepuluh Nopember
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Do Governance and Sustainable Finance Affect Sustainability Disclosure? Evidence from Islamic Banks Setyawan, Wahyu; Indriyani, I.; Asmar, Firli
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2191

Abstract

This study analyzes the influence of Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure of Islamic banks in Southeast Asia and the Gulf Cooperation Council region. Using panel data from 20 Islamic banks across both regions over the 2017–2023 period, a fixed effects regression model selected through Chow and Hausman tests was employed. The findings reveal that both Good Corporate Governance and Sustainability Financial have a positive and significant effect on Sustainability Reporting Disclosure. Good Corporate Governance emerges as a stronger driver of sustainability disclosure, indicating that banks with better governance structures are more transparent in reporting their sustainability practices. Sustainability Financial also contributes positively, though its effect is more modest, suggesting that financially sustainable banks tend to disclose more, but governance plays a more critical role in ensuring accountability. The study is limited to 20 banks over seven years with an R squared of 31.2%, indicating that other variables influence sustainability disclosure; future research should expand the sample, include additional control variables, and employ dynamic models. For practical implications, Islamic bank management should strengthen governance structures to enhance transparency and stakeholder trust, while regulators should implement policies that reinforce corporate governance frameworks, including the effectiveness of Sharia Supervisory Boards. From a social perspective, strong governance and financial sustainability contribute to greater transparency, which builds public trust and reinforces the legitimacy of Islamic banks as institutions committed to accountability and ethical operations. The originality of this study lies in simultaneously examining the direct effects of both Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure within a single analytical model and providing a comparative analysis across Islamic banks in Southeast Asia and the GCC region, offering empirical evidence that both governance and financial sustainability matter for sustainability disclosure.
Spatial–Institutional Configurations of Community-Based Production Cooperatives: Evidence from Two Urban Kampungs in Indonesia Prajnawrdhi, Tri Anggraini; Milani, Fanisa Dwi Aulia; Mahira, Eka Diana; Septanti, Dewi; Setyawan, Wahyu
RUAS Vol. 24 No. 1 (2026)
Publisher : Departemen Arsitektur Fakultas Teknik Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ruas.2026.024.01.4

Abstract

This study examines the spatial-institutional configurations of community-based production cooperatives in two dense urban kampungs, Kampung Penjahit (Denpasar) and Kampung Lontong (Surabaya), and their implications for architectural and urban design discourse. A comparative qualitative–quantitative case study was conducted, integrating non-participant observation, in-depth interviews, 1–5 scale perception questionnaires, settlement morphology mapping, and dwelling typological diagramming. Qualitative data were thematically coded in NVivo 15, while perception data were analysed using the Kruskal–Wallis test in SPSS. Findings reveal two contrasting configurations. Kampung Lontong displays a cooperative-mediated model characterised by compact-clustered morphology, with the cooperative functioning as an institutional-spatial anchor, an alley network operating as a production corridor, and productive social capital. Kampung Penjahit displays an individuated production model marked by linear-dispersed morphology, autonomous dwelling-as-workshop units, and a religious association performing only a symbolic role; nevertheless, residents exhibit higher work discipline and superior arterial-road and parking access. The spatial-institutional configuration framework serves as a typological example for the design of inclusive productive villages in dense Southeast Asian cities.
Co-Authors Adinda Sih Pinasti Retno Utami Adli Nibras Pramudia Ainul Yaqin Angelina Nina Arini Putri Anggriani Christy Anisya Maharani Arina Hayati Aryo Mahardika Asmar, Firli Bahri, Ayi Syaeful Bararatin, Kirami Cahyadini, Sarah Cahyadini, Sarah Data Iranata Datin Intan Baktara Dewi Septanti Diana Rohmatul Fitria Eka Diana Mahira, Eka Diana Faizin, Muchammad Indra Fardilla Rizqiyah Ferry Hadary Firdaus, Achmad Ichsan Fithrotul Mumtaz Happy Ratna Soemartinah Happy Ratna Soemartinah Hendra Setyabudi Ariyanto Husna Abharina Mulyani Ima Defiana Indriyani, I. Julistyana Tistogondo Krisdianto, Johanes Milani, Fanisa Dwi Aulia Mirra Kamila Ismail Misbahul Munir Muchlis, Nurfahmi Muhammad Ahmad, Shamsuddeen Muhammad Saleh Natasha Ayu Haryani Nugroho, Dodit Cahyo Purwanita Setijanti Putu Bagus Guna Laksana Rela Habibah Retno Utami, Adinda Sih Pinasti Rika Gamayuni, Rindu Rika Kisnarini Ronny Durrotun Nasihien, Ronny Durrotun Salsabila Adelia Putri Sulistiastuti, Mutia Tanti Satriana Rosary Nasution Tanti Satriana Rosary Nasution Titiek Suheta Tri Anggraini Prajnawrdhi Ula, Zuhrotul Mawaddatil Ulfa Mazaya Utami, Adinda Sih Pinasti Retno Valentinus Yulindra Ganis Wahyu Setyo Pambudi Yuliyanto Agung Prabowo