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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting Auditing and Business Media Riset Akuntansi Auditing & Informasi Journal of Accounting Inquiry Journal of Business Management and Islamic Banking
Ristianawati Dwi Utami, Ristianawati Dwi
Universitas Teknologi Yogyakarta
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENGETAHUAN, KEPEDULIAN DAN SIKAP PADA LINGKUNGAN TERHADAP MINAT PEMBELIAN PRODUK HIJAU Ristianawati Dwi Utami; Tri Gunarsih; Triana Aryanti
MediaTrend Vol 9, No 2 (2014): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v9i2.775

Abstract

The main issues of this study is how cognitive and affective factors influencegreen products purchase. The objectives of this study are: (1) examine the influence ofenvironmental knowledge on green purchase intention based on gender differences as amoderating variable, (2) examine the influence of environmental concerns on on greenpurchase intention based on gender differences as a moderating variable, (3) examinethe influence of attitude on green purchase intention based on gender differences as amoderating variable, (4) examine the influence of gender on green purchase intentions.Results of this study are (1) environmental knowledge does not significantly influencegreen purchasing intention when moderated by gender with pvalue (0.560) 0.05, (2)environmental concern does not significantly influence green purchase intentions whenmoderated by gender with pvalue (0.475) 0.05, (3) green purchase attitude are notsignificantly influence green purchase intentions when moderated by gender with pvalue(0.781) 0.05, (4) gender diferences are not influence green purchase behavior withpvalue (0.628) 0.05. These results contrast with previous findings Tikka (2000) whoexplains that men are more likely to have more envormental knowledge compared withwoman. The findings also do not support research cby Mohai (1992) and Stern (1992)who found that women are more concerned about the environment than men andMustafa (2007) which states that women express greater environmental concern thanmen . But research is supported by the findings of Chen and Chai (2010) that there is nodifference between the attitude of male students and female students on the environmentand green products.
The Influence of Financial Distress, Leverage, Firm Size, and Profitability on Accounting Conservatism Dinan Fathi Shiddieqy; Prasojo, Prasojo; Utami, Ristianawati Dwi
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.2.060-069

Abstract

Purpose: This study aims to examine and analyze the effect of financial distress, leverage, firm size, and profitability on accounting conservatism. Methodology: The research sample this time is manufacturing companies listed on the Indonesian sharia stock index for 2017–2021. The method used in this study is panel data regression. This study uses the Fixed Effect Model as the best model in the study. Findings: This test found that the variables financial distress and profitability have a significant positive effect on accounting conservatism. Meanwhile, leverage and firm size have no effect on accounting conservatism. Novelty: This study continues previous research by using different samples and populations and adding an independent variable.
The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure Listyorini, Inon; Utami, Ristianawati Dwi; Prasojo, Prasojo; Amanda, Anisa Siti
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.53207

Abstract

Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, the education level, and remuneration of SSB do not affect ISR disclosure.
Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun; Prasojo, Prasojo; Listiyorini, Inon; Utami, Ristianawati Dwi
Journal of Business Management and Islamic Banking Vol. 3 No. 1 (2024)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jbmib.v3i1.2112

Abstract

Research Aims: This study aims to assess the implementation of Shariah governance in Indonesian Islamic banks. Methodology: This study utilises a qualitative approach coupled with content analysis; this study evaluates the alignment of Sharia Supervisory Board (SSB) practices with relevant regulations. Research Findings: The analysis revealed that none of the Islamic banks breached regulations or deviated from the prescribed criteria in the Sharia Supervisory Board (SSB) recruitment or characteristics. Theoretical Contribution: This study is poised to enrich the diversity of backgrounds within the Sharia Supervisory Board (SSB), aiming to elevate its overall quality. Research limitation and implication: This study exclusively examines the framework of Sharia governance within the context of Indonesia, and therefore, the findings should be separate from diverse country contexts.
LINKAGES SHARIAH GOVERNANCE AND ISLAMIC BANKS PERFORMANCE: EVIDENCE FROM GULF COOPERATION COUNCIL (GCC) COUNTRIES Prasojo; Muhfiatun; Listiyorini, Inon; Utami, Ristianawati Dwi
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18060

Abstract

The shariah governance system is crucial for Islamic banks (IB) because of the unique structure that is different from conventional banks. Good governance has an impact on stable performance. The shariah supervisory board (SSB) presence will convince stakeholders that IBs are running their business according to shariah principles. The focus of this research is the results of empirical studies in GCC countries. The research data was obtained from the bankscope database and manual collective from 2010-2018. This study uses a panel data model with a random effect method. Empirical results show that SSB size has a negative correlation with performance. SSB expertise and board size have a positive correlation with performance. Furthermore, SSB with doctoral qualifications and independent boards are not correlated with performance
Co-Authors Amanda, Anisa Siti Dinan Fathi Shiddieqy Inon Listyorini, Inon Lilis Endang Wijayanti, Lilis Endang Listiyorini, Inon Muhfiatun Prasojo Prasojo, Prasojo Tri Gunarsih Triana Aryanti