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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Diponegoro Journal of Accounting Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Asia Pacific Fraud Journal Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Fokus Manajemen Bisnis Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Research Horizon West Science Accounting and Finance IIJSE Accounting Analysis Journal
Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship

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Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) Astuti, Puji; Raharja, Surya
Jurnal Maksipreneur Vol 13 No 2 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i2.1664

Abstract

This research aims to determine the influence of Islamic Social Reporting (ISR), Intellectual Capital (IC), and Corporate Governance (CG) disclosures on the performance of Maqashid Sharia in Sharia Commercial Banks in Indonesia and Malaysia for the 2017-2022 period. This research includes quantitative research obtained from the annual reports of Sharia Commercial Banks in Indonesia and Malaysia which are published on the respective banks' websites. Sampling used a purposive sampling method with criteria determined by researchers so that a sample of 23 banks from 29 Sharia Commercial Banks was obtained in the 2017-2022 observation period. The type of data used is secondary data with the method used is multiple linear regression analysis to determine the direction and influence of the relationship between the dependent and independent variables. Multiple regression analysis was carried out on time series data during the period 2017-2022 in the Islamic banking industry. By using data processing software SPSS version 22. The research results show that partially Islamic Social Reporting has a positive and significant effect on the performance of the Maqashid Sharia Index, while Intellectual Capital and Corporate Governance have a negative and insignificant effect on the performance of the Maqashid Sharia Index.
Pengaruh Corporate Social Responsibility dan Financial Slack terhadap Kinerja Keuangan Perusahaan Nazwir, Pratiwi Winya; Raharja, Surya
Jurnal Maksipreneur Vol 13 No 2 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i2.1546

Abstract

This study wants to determine how Financial Slack and CSR disclosure affect the entity's financial performance. This study has a population of companies listed on the IDX and the Bloomberg website for 2015-2021 which have the complete financial report data needed for research. They are collecting data used in this study using a purposive sampling technique. The results showed that first, CSR disclosure negatively affects the company's financial performance. Secondly, financial slack positively affects the company's financial performance. CSR has a significant negative effect on financial performance. Therefore, companies must pay attention to the allocation and impact of CSR funds for companies.
Co-Authors Abdul Rohman Aditama, M Danial Prasetiyo Alam, Muhammad Ikhwansyah Ambarwaty Syahdiana Umar Amirudin, Ivan Andriani, Fetri Annisa Rachmawati Arie Wicaksono Arif Fajrianto Ariwibowo, Sulistyo Arwan Arwan Asido Ivan Chhay Lin Lim Chrisnanda, Widya Andhi Claudya, Ursula Elga Pinka Arwangga Fauzan Ghairil Admiral Febrianty, Kanita Fitriyani, Thiara Hendrasari, Imung Gutami Islamiati, Herdini Nur Jassien Widihardimas, Tarcisius Kurnia, Muhammad Syuchron Liany, Dewi Lutfiyah Arifin Mani, Andra Ruyus Maulia Aurel Salim Maylia Pramono , Sari Maylia Pramono Sari Muhammad Ali Ridlo Nova Putra Muhammad Irfan Aryatama Muhammad Rizki Mabrur Nafiatus Sakinah, Nafiatus Nagari, Salma Faundria Nanik Sri Utaminingsih Nazwir, Pratiwi Winya Nuranyanto, Akhmad Pamungkas, Nugroho Parasdya, Yoga Perdana, Laudza Indra Prabowo, Tri Jatmiko Wahyu Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puji Astuti Puji Harto Qadrina, Mahadmi Fattahaulia Ramdhan Rodia Muhammad Rifqi Husein Aldjoeffry Sadya Datu Amudra Rochaddi Sari Lestari SITI MUTMAINAH Siti Mutmainah Susanti, Tri Yuli Tiastuti Umi Rahmawati Wana, Desty