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Sharia Compliance, Social Performance, and Financial Performance: A Study on Indonesian Rural Islamic Banks Nurkhin, Ahmad; Mukhibad, Hasan; Hapsoro, Bayu Bagas; Kusumantoro, Kusumantoro; Nugroho, Rosyid Wahyu; Nor, Fakhrudin; Daud, Norzaidi Mohd
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2492

Abstract

Purpose – The indicator of Sharia compliance is the social performance that the rural Islamic bank must realize by distributing zakat, infaq, and alms funds to those in need. This study analyzes the relationship between rural Islamic banks' social performance, bank-specific characteristics, and financial performance in Indonesia during 2020-2023. Method – The study uses descriptive and panel data regression analyses from 97 rural Islamic banks registered with the Financial Services Authority (Otoritas Jasa Keuangan or OJK). The data collection method used is documentation. The data analysis technique used is descriptive and multiple regression analysis of panel data. Findings – The study's results indicate a significant and positive effect of social performance on financial performance as measured by return on assets (ROA). The level of Non-Performing Financing (NPF) has a negative and significant effect on ROA. Bank size has also been proven to significantly and positively impact ROA. Other results indicate that specific bank characteristics such as capital adequacy ratio (CAR), productive asset quality, financing deposit ratio (FDR), and cash ratio cannot significantly determine the ROA level. Implications – Social performance is part of promoting sustainable performance that supports achieving sustainable development goals (SDGs). Rural Islamic banks should also significantly impact social and environmental issues, especially zakat performance.
Customer Switching Intention: The Integrated Framework of Disconfirmation Theory Prananta, Widya; Noekent, Vitradesie; Wijaya, Angga Pandu; Hapsoro, Bayu Bagas
Media Ekonomi dan Manajemen Vol 38, No 2 (2023): July 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i2.3772

Abstract

Due to growing competition, customer retention has become a big problem in many service companies. Within a conceptual model for consumer switching intention, this article examines the influence of customer experience, customer satisfaction, and switching intention to green products, all of which are controlled by online information. Even though scholars have researched consumer switching intentions and the elements that influence them, the complex structural processes that minimize the chance of switching intentions in higher education institutions have remained unstudied. This paper addresses the role of customer experience and customer satisfaction to switching intentions moderated by online information. Data is collected through a questionnaire survey. This study employs purposive sampling to obtain respondents (n = 135), with the criteria, students at Universitas Negeri Semarang, a Conservatory University, who wish to switch to green products. Empirical findings support the proposed model and hypotheses, demonstrating that (1) customer satisfaction is negatively related to switching intention, and (2) The online information factor further strengthens the relationship between customer satisfaction and switching intention. The findings of this study provide a unified understanding of the structural relationships that contribute to increased green switching intention to the development of disconfirmation theories in the higher-education context. Implementing a green campus within Universitas Negeri Semarang, campus communities are encouraged to switch to environmentally friendly products to support green campus policies.