p-Index From 2021 - 2026
8.186
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi Muhammadiyah IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Hukum Islam SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED BIOTIK: Jurnal Ilmiah Biologi Teknologi dan Kependidikan Nurani: Jurnal Kajian Syariah dan Masyarakat POROS TEKNIK INTEKNA JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Gender Equality: Internasional Journal of Child and Gender Studies Muamalah JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Sejarah dan Budaya Jurnal ELTIKOM : Jurnal Teknik Elektro, Teknologi Informasi dan Komputer JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi JURNAL MANAJEMEN PENDIDIKAN INDONESIA Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan JCES (Journal of Character Education Society) Gorontalo Accounting Journal Jurnal Kreativitas PKM Jurnal Perawat Indonesia Siddhayatra: Jurnal Arkeologi JURNAL PENA EDUKASI JURNAL MEDIA KESEHATAN Jurnal Ilmu Manajemen Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Socius: Journal of Sociology Research and Education Jurnal E-Bis: Ekonomi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pedagogi dan Pembelajaran Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal Economic and Strategy (JES) Masker Medika Jurnal Jeumpa Jurnal Pengabdian Masyarakat (ABDIRA) Bioed : Jurnal Pendidikan Biologi Proceedings of International Conference on Multidiciplinary Research JURNAL KESEHATAN SAMODRA ILMU Prosiding Seminar Nasional Biologi, Teknologi dan Kependidikan (Biotik) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Computer Science and Information Systems (JCoInS) Journal of Student Development Information System (JoSDIS) Penamas: Journal of Community Service Indonesia Sport Journal Kenanga : Journal of Biological sciences and Applied Biology Publikasi Ilmiah Bidang Pengabdian Kepada Masyarakat (SIKEMAS) Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam (JURRIMIPA) Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia International Journal of Business and Applied Economics (IJBAE) Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Indonesian Research Journal on Education Maliki Islamic Economics Journal Jurnal Keperawatan Merdeka Jurnal Keperawatan Rechtsnormen Journal of Law Nutrition Scientific Journal Journal of Sharia and Legal Science Seroja Husada: Jurnal Kesehatan Masyarakat Berasan: Journal of Islamic Civil Law EXCELLENT HEALTH JOURNAL International Journal of Economics, Business and Innovation Research Malahayati International Journal of Nursing and Health Science IJoReSCo Jurnal Bisnis Digital
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : El Dinar

ISLAMIC FINANCE AND COSO ERM: EXAMINING STRATEGIC DRIVERS OF PERFORMANCE IN SHARIA BANKS Zuraidah, Zuraidah; Wahidmurni, Wahidmurni; Diana, Ilfi Nur
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): 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.v12i2.32813

Abstract

This study investigates the impact of Enterprise Risk Management (ERM) disclosure, guided by the Committee of Sponsoring Organizations (COSO) framework, on the financial performance of Islamic banks. It further examines the mediating roles of Critical Success Factors (CSF) and Islamic Corporate Governance (ICG). Utilizing secondary data from financial reports spanning 2014 to 2023, the sample comprises the world’s ten largest Islamic banks as ranked by Global Finance in 2022. Path analysis with Feasible Generalized Least Squares (FGLS) estimation was employed. The findings reveal that COSO ERM disclosure has a significant direct negative effect on financial performance. Interestingly, COSO ERM significantly influences both CSF and ICG, and ICG, in turn, significantly impacts financial performance. However, CSF do not demonstrate a significant direct effect on financial performance. Furthermore, neither CSF nor ICG significantly mediates the relationship between COSO ERM and financial performance. These results suggest that while COSO ERM enhances internal strategic and governance mechanisms, its influence on financial outcomes may necessitate more profound integration. This research contributes to risk management literature by incorporating the COSO ERM framework within the context of Islamic banking.
Co-Authors AA Sudharmawan, AA Afriani, Eka Ahadi, Rizky Aisayah, Esy Nur Alaiddin, Alaiddin Aprilia, Shiva Aprilyadi, Nadi Aslati Aslati Astiti Laksmi, Ni Ketut Puji Atabik, Mohammad Zulfan Auliani, Nurul Rizka Ayu Wulandari Azhari, Ari Azizah, Lia Nur Azmazatin, Rizki Azzaristiya, Arisma Bambang Suriansyah, Bambang Cholidi Cholidi Cindrapole, Andi Cakra Cut Ratna Dewi Damayanti, Elok Daniah Daniah Dewi, Riza Sofiana Dewi2 , Rahma Dodoh Khodijah DWI SURYANTO Eka Harsanto, D Eko Supriyanto Elita Agustina Elviani, Yeni Emmi Suryani Nasution Eriawati Eriawati Ernilasari, Ernilasari Eva Nauli Taib Fadil, Jazuli Fadil, Jazuli Fadillah, Anzelli Fartama, Ade Zamsi Fatah Hidayat Febri Handayani Feri, Jhon Fitria Melina Habiba, Nur Hafsan, Hafsan HAK, Nurmala Hedwi Prihatmoko, Hedwi Hikmah, Aifa Izzwatul Humaira, Afifah Ilfi Nur Diana Ilmayanti, Nofi Irdamisraini, Irdamisraini Jawiah Jawiah, Jawiah Juartika, Wella Julaiha, Julaiha Juledi, Angga Putra Julia , Hotmaria Khairunnisa Khairunnisa Khariroh, Syamilatul Khusnudin Khusnudin, Khusnudin Kiki Sulaningsi Kurnia Sari L. Lisnawati Latifa, Angke Lestahulu, Ridwan Fauzy Lina Rahmawati Lysa Angrayni, Lysa Mashlahun Masriany, Masriany Maudya, Intan Yhejri Rari Meriem, Selis Mufidaturrohmah, Nur Muhammad Firdaus Muhammad Ridwan Muhammad Rizki Mujito Mujito, Mujito Mupidah, Mupidah Mursalin, Muhammad Mursalin, Muhammad Muslich Hidayat N, Nelfa Nafisah Hanim Nasra, Nelfa Nasution, Marnis Nawirah Nawirah Ni Ketut Puji Astiti Laksmi Nida, Qatrun Nilawati Nilawati Nisa, Lutfiatul Khoirun Noviy Hasanah Nurfadhilla, Nurfadhilla Nurhidayah Nurhidayah Nurkamilia, Nurkamilia Nurkamilia, Nurkamilia Nurlia Zahara Nurrachmi, Layla Nuzula, Sayda Firdausi Oktaviani, Eva Ovianti, Ayu Andini Paliling, Paliling Pastari, Marta Pujiati, Wasis Puteri, Hanna Aanisah Juliant Putri, Mawar Eka Puwandani, Eranikan Rahma Rahmah Nurjannah, Nyayu Rahmat Hidayat Rahmat, Zetri Rahmi Rahmi Ramadhany, Nerisha Putri Rehana, Rehana Ridawati, Indah Dewi Risa Nursanty Rista Novitasari Romli SA Rosmini, Sitti Rusnaidi Safitri, Husnaina Mailisa Safrika, Dessy Samsul Kamal Sapitri, Isma Sari , Komala Sartika, Fani Satria, Defni Sentosa, Getar Dana Siagian, Yusnaini Sipinte, Mardhatillah Siti Fatimah Soewito, Bambang Sri Anugrah Natalina, Sri Anugrah Sri Wahyuni suhendar, uki Sukmawaty, Eka Sulystianingrum, Resti Abidah Suryani Suryani Susmini, Susmini Syahirul Alim Syaiful Rachman Syaiful Zuhri Harahap Syakila, Tjoet Aghnia Telasih, Ni Putu Resti Tri Octamil, Mutiara Ul 'Izzah, Nida Ulfiyah, Muna WAHYUDI Wibowo, Wahyu Dwi Ari Wiwin Martiningsih Yogi, Yogi Yoviyanti, Rifkah Yunika Putri, Angelia Nesma Yunike, Yunike Yusep Mulyana Zulkifli N