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All Journal Jurnal Ilmiah Ekonomi Islam Forum Ilmiah Pendidikan Akuntansi (FIPA)
Erma Wulan Sari
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Economics, Econometrics & Finance Education Social Sciences

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PERAN PROFITABILITAS DALAM HUBUNGAN GOOD CORPORATE GOVERNANCE DAN EFISIENSI BIAYA TERHADAP ISLAMIC SOCIAL REPORTING Puji Nurhayati; Erma Wulan Sari; Desy Nur Pratiwi; Adelia Rahma Shabira
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5401

Abstract

Financial institutions have a very important role in the country's economic efforts. Banking growth in Indonesia is very rapid, based on statistical data on banking improvement until January 2019 as many as 1,922 banking units. The Islamic banking industry in Indonesia is experiencing very strong growth with the potential of Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The existence of CSR disclosure obligations in the company makes the company not only apply the concept of single-buttom-line oriented to achieving maximum profit but the company should pay attention to the triple-buttom-line which includes the financial aspects of the company, social life and the environment. This concept is very linear if implemented in the ISR concept. This study aims to test the influence of Good Corporate Governance (GCG) and cost efficiency on Islamic Social Reporting (ISR) and test the role of profitability in moderating good corporate governance (GCG) and cost efficiency relations on Islamic social reporting (ISR). The study used a sample of 13 companies during 2014-2020. The sampling method in this study used the purposive sampling method. The data analysis techniques used in this study consisted of descriptive statistics, classical assumption tests (normality tests, heteroskedasticity tests, multicollinearity tests, and autocorrelation tests), multiple linear regression analysis tests, partial tests (t) and Moderation Regression Analysis (MRA) tests. The results showed that Good Corporate Governance (GCG) and cost efficiency have an effect and significance on Islamic Social Reporting (ISR). While profitability is not able to moderate the good relationship of Good Corporate Governance (GCG) and cost efficiency to Islamic Social Reporting (ISR). Keywords : Islamic Social Reporting (ISR), Good Corporate Governance (GCG), Cost Efficiency, Profitability, Sharia Bank
PENGARUH IMPLEMENTASI SCHOOL BASED MANAGEMENT TERHADAP PENINGKATAN MUTU PENDIDIKAN (STUDI KASUS DI SMKN 2 MADIUN) Erma Wulan Sari
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 1, No 2 (2013): FIPA 2
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.127 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya Pengaruh Implementasi School Based Management terhadap Peningkatan Mutu Pendidikan di SMKN 2 Madiun. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif korelasional. Dalam menganalisis data digunakan metode statistik yang dibantu dengan program SPSS for windows versi 17. Teknik analisis data yang digunakan adalah uji validitas dan reliabilitas,uji asumsi klasik, uji regresi linier sederhana dan uji t. Hasil analisis regresi linier sederhana dalam penelitian ini menunjukkan bahwa Y = 17,430 + 0,603X. Dari persamaan tersebut apabila variabel implementasi school based management sama dengan nol maka peningkatan mutu pendidikan sebesar 17,430 satuan. Dari hasil uji t yang telah dilakukan menunjukkan implementasi school based management berpengaruh secara signifikansi  terhadap peningkatan mutu pendidikan di SMKN 2 Madiun karena diperoleh perhitungan bahwa thitung > ttabel (6,855 > 1,993), artinya Ho ditolak dan Ha diterima karena peningkatan mutu pendidikan di SMKN 2 Madiun dipengaruhi oleh implementasi school based management. Dari hasil penelitian ini dapat disimpulkan bahwa Implementasi School Based Management berpengaruh terhadap peningkatan Mutu Pendidikan di SMKN 2 Madiun.
Co-Authors Adelia Rahma Shabira Desy Nur Pratiwi Puji Nurhayati