p-Index From 2021 - 2026
5.486
P-Index
This Author published in this journals
All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Multiparadigma I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ilmiah Ekonomi Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL AKUNIDA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Ulumuna: Jurnal Studi Keislaman BISEI: Jurnal Bisnis dan Ekonomi Islam Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Riset Akuntansi Politala Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora IIJSE International Journal of Economics, Business and Innovation Research At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : El Dinar

GOOD CORPORATE GOVERNANCE DISCLOSURES AND FINANCIAL PERFORMANCE: ISLAMIC SOCIAL REPORTING AND ZAKAH DISCLOSURES AS MEDIATING Nanik Wahyuni; Novi Lailiyul Wafiroh
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i1.20491

Abstract

This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.
CUSTOMER SATISFACTION AND FINANCIAL PERFORMANCE: DOES IT MEDIATE CUSTOMER-CENTRIC ON ISLAMIC BANK VALUES? Oktaviana, Ulfi Kartika; Supriyanto, Achmad Sani; Wahyuni, Nanik; Wicaksono, Ahmad Tibrizi Soni
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 10, No 2 (2022): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v10i2.16225

Abstract

This study aims to determine the influence of Customer-centric Corporate Social Responsibility (CSR) within the scope of Islamic Ethics on Company Values. In addition, this study also examines the role of customer satisfaction mediation and financial performance towards Customer-centric CSR with company values and tests the role of customer satisfaction mediation for Customer-centric CSR with financial performance. The sample used is Islamic Commercial Banks registered with BI with specified sample criteria. The data was processed using smartPLS, where the direct influence of Centric Customers in Islamic Ethics (CSR) on company values was significant. The Centric Customer variables in Islamic Ethics (CSR) influence financial performance. The other four hypotheses showed insignificant results. The results of the indirect influence test show that the variables of customer satisfaction and financial performance have not been able to mediate the relationship between Customer-centric in Islamic ethics and Company Values.