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The Impact of Good Corporate Governance, Company Size nn Corporate Social Responsibility Disclosure: Case Study of Islamic Banking in Indonesia Abdul Qoyum; Lu’liyatul Mutmainah; Joko Setyono; Ibnu Qizam
IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i1.2549

Corporate Social Responsibility (CSR) disclosure is very important for Islamic banking, especially in the long term. CSR disclosure is expected can improve the reputation of the company, thus the performance of the company can increase. CSR disclosure is very close with the implementation of Good Corporate Governance in the company. The objectives of this research is to analyze the influence of the elements of good corporate governance (GCG) and company size on corporate social responsibility (CSR) disclosure by using Islamic Social Reporting (ISR) index. There are 10 Islamic banks in Indonesia as the sample of the research, from 2011 to 2014, then there are 40 annual reports that are determined through purposive sampling.Method of this research uses content analysis to evaluate CSR disclosure by using ISR index, whereaspanel regressionis employed to know the influence the elements of GCG (commissioners’ board, independent commissioners, shariah supervision board, and directors’ board) and company size on the CSR disclosure. The regression analysis suggest that the proportion of independent board of commissioners has negative effect on the CSR disclosure in Islamic banking. This research finding shows that independent commissioner is not able in providing maximum supervision on the company, which is affected by the lack of quality, and the dual job of independent commissioners at another company. While, company size has positive impact on the CSR disclosure, due to the strict regulation and society perception. This research finding may serve as an important input for the regulator to regulate properly related to the number of independent commissioner, its qualification and Islamic Social Reporting as a tool in disclosing their CSR.Pengungkapan Corporate Social Responsibility (CSR) sangat penting bagi perbankan syariah, terutama dalam jangka panjang. Pengungkapan CSR diharapkan dapat meningkatkan reputasi perusahaan, sehingga kinerja perusahaan dapat meningkat. Pengungkapan CSR sangat dekat dengan penerapan Good Corporate Governance di perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh elemen tata kelola perusahaan (GCG) dan ukuran perusahaan terhadap pengungkapan Corporate Social Responsibility (CSR) dengan menggunakan indeks Islamic Social Reporting (ISR). Ada 10 bank syariah di Indonesia dari tahun 2011-2014 yang menjadi sampel penelitian, maka ada 40 laporan tahunan yang ditentukan melalui purposive sampling. Metode penelitian ini menggunakan content analysis untuk mengevaluasi pengungkapan CSR dengan menggunakan indeks ISR. Sedangkan regresi panel digunakan untuk mengetahui pengaruh unsur GCG (dewan komisaris, komisaris independen, dewan pengawas syariah, dan dewan direksi) dan ukuran perusahaan terhadap pengungkapan CSR. Analisis regresi menunjukkan bahwa proporsi dewan komisaris independen memiliki pengaruh negatif terhadap pengungkapan CSR di perbankan syariah. Temuan penelitian ini menunjukkan bahwa komisaris independen tidak mampu memberikan pengawasan yang maksimal terhadap perusahaan. Hal ini dipengaruhi oleh kurangnya kualitas yang dimiliki, dan rangkap jabatan yang dimiliki oleh komisaris independen di perusahaan lain. Sedangkan, ukuran perusahaan berdampak positif terhadap pengungkapan CSR, karena ketatnya regulasi dan persepsi masyarakat. Temuan penelitian ini dapat menjadi masukan penting bagi regulator untuk mengatur dengan benar terkait dengan jumlah komisaris independen, kualifikasi dan ISR sebagai alat dalam mengungkapkan CSR mereka.

Accounting Treatment for Unrestricted Investment Deposits and its Implication to Islamic Financial Institution M. Ghafur Wibowo; Joko Setyono; Kurnia Rahman Abadi
Global Review of Islamic Economics and Business Vol 1, No 2 (2013)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

The objective of this paper is to analyze the accounting treatment for mudharabah especially for account unrestricted investment (mudharabah mutlaqoh) in practical side which has been appling in the current Islamic banking system. This paper also concerns on the impliaction of different accounting treatment to the islamic financial institution. This study finds that there two different accounting treatment for Unrestricted Mudharabah currently practised by Islamic banking, namely as liability and as different account between equity and liability. The two differents of accounting treatment for mudharabah investment account (UIAHS) will have some implication to Islamic banking, namely: Profit distribution, Capital Adequacy Ratio (CAR), Risk management and Capital structure. Based on IFSB Capital Adequacy Standard, in accounting treatment AAOFI standard, since the mudharabah Investment account has portion between liability and equity, thus the alpha maybe equal to 0.5. However, in case of Malaysia which is more based on IFRS which is treated this account as a liability, alpha is close to one (1). The different CAR also will have implication on the risk management that should be conducted by Islamic bank. Capital structure policy is another aspect that will be influenced by the different of accounting treatment of UIAHS. Hence, the accounting treatment of UIAHS on whether it will be treated as equity or liability will has direct effect on capital structure policy and some other aspect such as default risk, bankruptcy cost etc.

The Impact of Good Corporate Governance, Company Size nn Corporate Social Responsibility Disclosure: Case Study of Islamic Banking in Indonesia Abdul Qoyum; Lu’liyatul Mutmainah; Joko Setyono; Ibnu Qizam
IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i1.2549

Corporate Social Responsibility (CSR) disclosure is very important for Islamic banking, especially in the long term. CSR disclosure is expected can improve the reputation of the company, thus the performance of the company can increase. CSR disclosure is very close with the implementation of Good Corporate Governance in the company. The objectives of this research is to analyze the influence of the elements of good corporate governance (GCG) and company size on corporate social responsibility (CSR) disclosure by using Islamic Social Reporting (ISR) index. There are 10 Islamic banks in Indonesia as the sample of the research, from 2011 to 2014, then there are 40 annual reports that are determined through purposive sampling.Method of this research uses content analysis to evaluate CSR disclosure by using ISR index, whereaspanel regressionis employed to know the influence the elements of GCG (commissioners’ board, independent commissioners, shariah supervision board, and directors’ board) and company size on the CSR disclosure. The regression analysis suggest that the proportion of independent board of commissioners has negative effect on the CSR disclosure in Islamic banking. This research finding shows that independent commissioner is not able in providing maximum supervision on the company, which is affected by the lack of quality, and the dual job of independent commissioners at another company. While, company size has positive impact on the CSR disclosure, due to the strict regulation and society perception. This research finding may serve as an important input for the regulator to regulate properly related to the number of independent commissioner, its qualification and Islamic Social Reporting as a tool in disclosing their CSR.Pengungkapan Corporate Social Responsibility (CSR) sangat penting bagi perbankan syariah, terutama dalam jangka panjang. Pengungkapan CSR diharapkan dapat meningkatkan reputasi perusahaan, sehingga kinerja perusahaan dapat meningkat. Pengungkapan CSR sangat dekat dengan penerapan Good Corporate Governance di perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh elemen tata kelola perusahaan (GCG) dan ukuran perusahaan terhadap pengungkapan Corporate Social Responsibility (CSR) dengan menggunakan indeks Islamic Social Reporting (ISR). Ada 10 bank syariah di Indonesia dari tahun 2011-2014 yang menjadi sampel penelitian, maka ada 40 laporan tahunan yang ditentukan melalui purposive sampling. Metode penelitian ini menggunakan content analysis untuk mengevaluasi pengungkapan CSR dengan menggunakan indeks ISR. Sedangkan regresi panel digunakan untuk mengetahui pengaruh unsur GCG (dewan komisaris, komisaris independen, dewan pengawas syariah, dan dewan direksi) dan ukuran perusahaan terhadap pengungkapan CSR. Analisis regresi menunjukkan bahwa proporsi dewan komisaris independen memiliki pengaruh negatif terhadap pengungkapan CSR di perbankan syariah. Temuan penelitian ini menunjukkan bahwa komisaris independen tidak mampu memberikan pengawasan yang maksimal terhadap perusahaan. Hal ini dipengaruhi oleh kurangnya kualitas yang dimiliki, dan rangkap jabatan yang dimiliki oleh komisaris independen di perusahaan lain. Sedangkan, ukuran perusahaan berdampak positif terhadap pengungkapan CSR, karena ketatnya regulasi dan persepsi masyarakat. Temuan penelitian ini dapat menjadi masukan penting bagi regulator untuk mengatur dengan benar terkait dengan jumlah komisaris independen, kualifikasi dan ISR sebagai alat dalam mengungkapkan CSR mereka.

Intention to Use Islamic Mobile Banking: Integration of Technology Acceptance Model and Theory of Planned Behavior with Trust Joko Setyono
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 13, No 2 (2022): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v13i2.127-142

This study intended to examine the variables influencing the interest in mobile banking at three Islamic banks in Yogyakarta, namely BSI, Mualamat, and BCA Syariah. The quantitative method was employed, alongside the integration of the TAM and TPB approaches with trust. Sampling was conducted using the purposive method, with questionnaires as the data collection technique. A total of 118 Yogyakarta Islamic mobile banking customers and users constituted the respondents. The data were analyzed with Warp PLS 6.0 analysis tool using the Multivariate SEM-PLS method. Subsequently, the SEM-PLS analysis results showed a high level of interest in Islamic mobile banking by customers. Islamic mobile banking simplifies financial transactions and boosts efficiency and productivity. The results of this study are anticipated to increase the standard of mobile banking services and customer service.

HUMAN CAPITAL AS MODERATING THE EFFECT OF FOREIGN INVESTMENT AND FOREIGN DEBT ON ECONOMIC GROWTH Azam Asykarulloh; Joko Setyono; Mayogi Araffi; Rosihaturrosyidah Rosihaturrosyidah; Ahmad Ulil Albab Al Umar
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

For developing countries, development requires capital including foreign investment and foreign debt. The capital that has been collected will then be optimally managed by good human resources so that it can produce economic growth. This study attempts to examine the effect of foreign investment and foreign debt on economic growth with the Human Development Index as a moderating variable. The findings of this study indicate that foreign investment has a direct positive effect on economic growth. Foreign debt has a negative effect on economic growth. Meanwhile, the Human Development Index can only moderate foreign debt variables and provide a positive influence.

DETERMINAN NILAI PELANGGAN DAN PENGARUHNYA TERHADAP POSITIVE WOM PADA PENGGUNA SHOPEE DI DAERAH ISTIMEWA YOGYAKARTA Elsi Maya Intan; Joko Setyono
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.10109

This study aims to identify the determinants of customer value and its effect on positive WOM on shopee users in DIY. The model built includes six variables, four independent variables and two dependent variables. Variables that have positions as independent variables are reputation, advertising attractiveness, testimonials, and ratings. variables that act as dependent variables are customer value and Positive WOM. Data analysis was carried out using the Canonical Corelation Analysis approach. The data used are primary, quantitative, and cross-sectional data. Data were collected from 240 respondents by distributing questionnaires using a Likert scale with five answer choices. Data analysis was carried out with the help of the SPSS 23 For Windows application. Based on the results of tests that have been carried out using the canonical correlation test or multivariate test (MANOVA), seen from the test results there are significant values in groups but not individually, then continued with canonical weight and canonical loading tests to measure how far or how big X ( reputation, advertising attractiveness, testimonials and ratings) affect Y1 (customer value) and Y2 (positive WOM). In canonical weight Y1 has a value of 0.31262 and Y2 has a value of 0.58776. in the canonical loading table, it is known that the value of Y1 is 0.31661 and Y2 is 0.75826. Judging from the results that there is a significant group and loading but not individually and in weight. This means that reputation has little effect on Y1 (customer value) and Y2 (positive WOM) for shopee users in DIY.

Non-Muslims' Intention to Consume Halal Food in Indonesia Arowadi Lubis; Joko Setyono
Shirkah: Journal of Economics and Business Vol 8, No 2 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v8i2.490

The effect of religiosity on intention to consume halal food among non-Muslims on a national scale has not been examined in previous studies. This research aims to gauge the acceptance of non-Muslims toward halal-certified food in Indonesia by investigating the effect of attitude, subjective norms, perceived behavioral control, and religiosity on the intention of non-Muslims to consume halal food. Data was collected from 250 respondents in each province using convenience sampling and analyzed using PLS-SEM. The results show that attitude, subjective norms, and religiosity significantly affect intention, while perceived behavioral control does not show significance. Theoretical implications of this research lie in its potential contribution to the academic discourse surrounding the acceptance of halal-certified food among non-Muslim people. Additionally, this study is expected to yield practical benefits by informing campaigns aimed at promoting halal-certified food among non-Muslims.

Integration of technology acceptance model in the use of mobile banking among millennial generations of sharia bank customers in Indonesia Zanuba Qothrun Nada; Joko Setyono
Indonesian Journal of Islamic Economics Research Vol 5, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v5i1.8785

This study explores the factors that influence the millennial generation in using Islamic bank mobile banking using the Technology Acceptance Model (TAM) approach by integrating external factors, namely religiosity and the role of trust as a mediating variable. The sample in this study was 185 respondents. Data analysis using Structural Equation Modeling - Partial Least Square (SEM-PLS). The test results show that of the seven direct effects tested, four relationships have a significant positive effect, namely perceived usefulness and trust in attitudes, as well as religiosity and attitudes towards intentions. While three relationships are not significant, namely, perceived ease of use and religiosity do not affect attitudes, and trust does not affect intentions. Furthermore, from the two indirect effects tested, there is a significant relationship: belief can mediate the relationship between religiosity and attitude.

Determinan Minat Beli Kosmetik Halal Brand Lokal di Daerah Istimewa Yogyakarta Nurul Imamah; Joko Setyono
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 2 (2023): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i2.1941

Penelitian dilakukan guna mengetahui faktor-faktor yang dapat mempengaruhi minat beli konsumen terhadap kosmetik halal brand lokal di daerah istimewa Yogyakarta. Variabel yang dipakai adalah variabel labelisasi halal, religiusitas, brand image, harga, inovasi produk, dan promosi. Penelitian kuantitatif yang dipakai adalah jenis penelitian kausalitas. Populasi yang digunakan sebagai objek adalah masyarakat Daerah Istimewa Yogyakarta dengan mengambil 100 sampel sebagai responden dengan teknik purposive sampling. Teknik pengujian model yang digunakan untuk menguji data adalah regresi linier berganda (multiple regression). Hasil pengujian yang telah dilakukan menemukan bahwa Labelisasi halal, Religiusitas, Inovasi Produk, dan Promosi, merupakan faktor yang dapat mempengaruhi minat beli konsumen secara signifikan terhadap kosmetik halal brand lokal di Daerah Istimewa Yogyakarta, sedangkan variabel Brand Image dan Harga tidak berpengaruh positif secara signifikan terhadap minat beli konsumen terhadap kosmetik halal brand lokal di Daerah Istimewa Yogyakarta. Secara simultan seluruh variabel yaitu Labelisasi halal, Religiusitas, Brand Image, Harga, Inovasi Produk, dan Promosi menghasilkan pengaruh yang signifikan terhadap minat beli konsumen terhadap kosmetik halal brand lokal di Daerah Istimewa Yogyakarta.Kata Kunci : Labelisasi Halal, Religiusitas, Brand Image, Harga, Inovasi Produk, Promosi, Minat Beli.

Determinants Of Hajj Saving Intention At Bank Syariah Indonesia Riska Amalia; Joko Setyono
JPS (Jurnal Perbankan Syariah) Vol 4 No 1 (2023): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v4i1.1035

This study uses religiosity as a moderating variable to analyze the influence of attitudes, subjective norms, perceptions of behavioral control, and financial literacy on the intention to save for the pilgrimage. The research population is the Muslim community on the island of Java. The distribution of questionnaires resulted in 173 respondents by convenience sampling and 157 respondents through purposive sampling. The data analysis technique uses the structural equation model partial least squares (SEM-PLS) with Smart PLS 3.0 software tools. The study results show that attitudes, subjective norms, and financial literacy significantly affect intention, while the perception of behavioral control and religiosity have no effect on intention. Indirectly religiosity cannot strengthen the relationship between the independent variables on the intention to save for the pilgrimage. This research can be used as input in making decisions for Bank Syariah Indonesia (BSI), where factors that have a significant influence can be used as a reference in deciding to increase the intention to save a prospective customer's pilgrimage.

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