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All Journal Jurnal Dimamu Jurnal Accounting Information System (AIMS)
Nur’aeni Nur’aeni
Universitas Ma'soem
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Other

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Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Pengungkapan CSR dengan Pendekatan ISR di Bank BJB Syariah Eka Yugi Meyliani; Nur’aeni Nur’aeni; Putri Zafira; Vemy Suci Asih
Jurnal Dimamu Vol. 2 No. 3 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/dimamu.v2i3.801

Abstract

This research is motivated by the gap between theory and practice on ROA, FDR and Size so that it affects ISR. This study aims to determine how the influence of the disclosure of Corporate Social Responsibility with the Islamic Social Reporting approach partially and simultaneously at Bank BJB Syariah. The object of research in this report is the annual report and sustainability report of Bank BJB Syariah for the period 2017-2021. This type of research is quantitative associative with secondary data type and data collection in the form of documentation and literature study. While the sampling technique is financial ratios. Population is the annual report and sustainability report. The results showed that there was no significant effect between ROA and ISR with the results of t-test where the value of tcount < ttable (1,265 < 2,919), there was no significant effect between FRD and ISR with the results of tcount < ttable (-1,130 < 2,919), and there is a significant effect between Size and ISR with tcount > ttable (4.103 > 2.919), and simultaneously there is no significant effect between ROA, FDR and Size on ISR at BJB Syariah Bank with the results of the F test where the value of Fcount < Ftable (0 ,0012<216).
Kebijakan Fiskal dan Moneter Indonesia serta Pengaruhnya terhadap Pasar Domestik di masa Pandemi COVID-19 E. Mulya Samsul; Nur’aeni Nur’aeni; Ayu Indriani; Necayanti Necayanti
Jurnal Accounting Information System (AIMS) Vol. 4 No. 2 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i2.228

Abstract

This research aims to analyze Indonesia's fiscal policy as an important and alternative instrument carried out by the government and its influence on the domestic market in line with the monetary policy by the monetary authority of Bank Indonesia in the era of the COVID-19 pandemic, the combination of these policies must be strengthened in order to meet the country's stable economy. This study uses descriptive qualitative methods, namely methods to understand the various concepts found in the research process by using literature analysis and social phenomena research. The results showed that the efforts of the Government and monetary authorities in suppressing the impact of COVID-19 on the country's economy were pursued by strengthening the synergy between BI and the Ministry of Trade through strengthening the domestic market and export competitiveness. Followed by BI decided to maintain the BI 7- Day Reverse Rate (BI7DRR) as a new policy because it could quickly affect the money market and banking to the real sector.
Co-Authors Ayu Indriani E. Mulya Samsul Eka Yugi Meyliani Necayanti Necayanti Putri Zafira Vemy Suci Asih, Vemy Suci