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Determinants of Disclosure of Islamic Social Reporting (ISR) On Financial Performance in Islamic Banking Hilwa Fitri Millenia; Asyari Hasan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5280

Abstract

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is Islamic Social Reporting (ISR). The population in this study is the Islamic banking industry registered with the Financial Services Authority (OJK) for the period 2011-2020. The sample in this study were 8 Islamic banks selected using purposive sampling method. This study uses linear regression analysis of panel data as a data analysis tool. The statistical tool used is Eviews 9. The results show that the disclosure of Islamic social reporting has a significant positive effect on return on assets (ROA) with a prob value0.0102or less than 0.05. So that ISR can be used to predict ROA with a positive coefficient direction, meaning that if ISR increases, ROA will increase, which means that financial performance will increase.
Analysis of Service Quality on Consumer Satisfaction at Indiegib Baby Shop, Baturaja, South Sumatra Anita Mauliyanti; Syfa Harian Fajar Sapta; Hilwa Fitri Millenia
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7827

Abstract

The development of digital technology has shifted the behavior of Indonesian consumers, especially the younger generation, towards using social media such as Instagram as the primary platform for online buying and selling transactions. This study aims to analyze the effect of service quality in online buying and selling on customer satisfaction at the Indiegib Baby Shop in Sukaraya, Baturaja, South Sumatra. A quantitative method was used, collecting data through a questionnaire from 286 store followers who made purchases. The analysis results show that the majority of respondents rated service quality and customer satisfaction as moderate, with aspects of responsiveness, communication, service speed, and clarity of shipping information still needing improvement. A chi-square statistical test revealed a significant effect of service quality on customer satisfaction. These findings are supported by interviews that emphasized the importance of response speed and information transparency in influencing loyalty. This study provides a practical contribution to MSMEs in optimizing online services as a key to sustainability and competitiveness in the increasingly competitive digital market.