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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Akuntansi Jurnal RAP (Riset Aktual Psikologi Universitas Negeri Padang)
Ronald Rulindo
Department Of Management, Faculty Of Economics And Business, University Of Indonesia, Jakarta, Indonesia
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Health Professions Neuroscience Social Sciences

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In search of sharia-compliant resolution framework for Islamic banks: The case of Indonesia Ronald Rulindo; Muhammad Rifqi
Jurnal Ekonomi & Keuangan Islam Volume 8 No. 2, July 2022
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol8.iss2.art10

Abstract

Purpose – This paper investigates Sharia concerns on existing bank resolution framework and propose recommendations on how to resolve those concerns in Sharia-compliant manners. It also assesses compatibility of resolution powers mandated by the FSB’s Key Attributes of Effective Resolution Regimes for Financial Institutions if applied to resolve failed Islamic bank, especially focusing on operational aspect of executing the resolution options. Methodology – We conduct a series of focus group discussion with various relevant stakeholders, including Indonesian Sharia scholars, regulators, professional associations, Islamic bankers and academics. The discussions were performed in group interviews format, with the authors took part as moderators. The discussions took place between July 2020 to January 2021, and were part of development of fatwa and regulations on the resolution for Islamic banks.Findings – In general, the existing bank resolution framework can be applied to Islamic banks. However, there are some resolution powers of the authority that possesses inherent sharia issues, but are still allowed according to Dewan Syariah Nasional (DSN) (the National Sharia Council). There should be clear measures attached to those powers prior to implementation. For some aspects, some adjustments to the resolution powers are also needed through establishment of infrastructures and regulations, particularly with regards to resolution options.Originality – The novelty of this study is the analysis of suitability of banking resolution issues from Sharia perspective. This paper also serves to enhance awareness on issues related to resolution of Islamic banks and promote wider implementation of Sharia approaches for bank resolution in other jurisdictions.
The Impact Of Corporate Governance To Financial Performance Of Takaful In Indonesia Lala Maya Sabrina; Ronald Rulindo
Journal Research of Social Science, Economics, and Management Vol. 2 No. 10 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i10.485

Abstract

Takaful industry plays an essential role in answering significant issue in the society such as social, economic and environment. The presence of corporate governance become crucial to every Takaful firm in promoting and raising the public trust in one of the Islamic finance ecosystem whom currently to be called as the sleeping giant. Unfortunately, although the regulation has been established by the Financial Services Authority (OJK), certain cases of malpractices and failure of insurance currently rise to the surface. This study contributes to the literature by investigating corporate governance factors that influenced financial performance of Takaful listed in Indonesian Sharia Insurance Association (AASI). Panel Data regression analysis will be used in analyzing the data over the period 2017 – 2021. The data is collected from insurance statistic report published by Financial Services Authority also from annual report and sustainability report of every insurance. Corporate governance variables will be used as independent variables and Return on Asset will be used as a financial performance’s dependent variable. This study provides several corporate governance upon takaful performance from the perspective of a developing country. It also provides an empirical examination of current structures of takaful firms and suggestion to the decision makers and the stakeholders to be adopted in boosting firm performance. This study also gives a recommendation to the policymakers in assessing and reviewing corporate governance policies.
Faktor Yang Mempengaruhi Niat Berkunjung Pada Kawasan Wisata Halal Di Indonesia: Pendekatan Theory Of Planned Behaviour Dita Sekar Febrianty; Ronald Rulindo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7254

Abstract

Penelitian ini bertujuan untuk memahami model penelitian Theory of Planned Behavior (TPB) untuk memprediksi niat konsumen mengunjungi kawasan wisata halal di Indonesia. Studi empiris ini menggunakan metodologi kuantitatif dengan model persamaan struktural (SEM). Hipotesis menunjukkan bahwa varibel attitude, perceived behavioral control dan social value berpengaruh signifikan terhadap niat berkunjung pada kawasan wisata halal di Indonesia. Kajian ini membagikan wawasan tentang determinan pada sektor pariwisata halal di Indonesia, dan implikasinya memberikan pemahaman dan masukan kepada pemerintah, pemangku kepentingan, pemasar pariwisata dan pembuat kebijakan untuk meningkatkan sektor pariwisata halal.
Accounting Information System and SMEs’ Financial Performance in Indonesia Thalia Medina Lopung; Ronald Rulindo
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6607

Abstract

This study aims to investigate the effect of accounting information system (AIS) characteristics, namely broad scope, timeliness, aggregation and integration to financial performance of Small and Medium Enterprises (SMEs) in Indonesia. This study employs quantitative method and collects data from SMEs who do bookkeeping either manually or use more advance technologies. Multiple regression was applied in the analysis. The study's findings indicate that AIS has positive impact on SMEs’ financial performance, particularly due to the broad scope and timeliness aspects. This study, therefore, recommends SMEs to adopt AIS that employs those aspects in order to assist them to generate better performance. Keywords: Accounting Information System, Broad Of Scope, Timeliness, Aggregation, Integration, and Financial Performance
ROLE OF SPIRITUALITY IN PREDICTING THE GIG WORK SUCCESS Amy Mardhatillah; Ronald Rulindo; Rosviana Rosida
Jurnal RAP (Riset Aktual Psikologi Universitas Negeri Padang) Vol. 16 No. 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/rap.v16.i1.56

Abstract

Purpose: This study aims to examine the psychosocial predictors, namely government support, proactive personality, motivation, and spirituality, for the career satisfaction of gig workers in a new era of working. Design/methodology/approach: 323 gig workers across different sectors in Indonesia participated in this study. PLS-Structural Analysis Model (SEM) was performed to examine the hypothesis. Findings: A proactive personality has the highest path score in predicting gig work career satisfaction.  Government Support does not influence the satisfaction of gig work in Indonesia. Originality: This research stands out for its comprehensive examination of factors not previously studied within the Indonesian gig work environment, especially for spirituality. Additionally, the use of SEM analysis methods underscores an exhaustive approach to investigate relationships between the variables studied. The result that government support doesn't significantly impact career satisfaction offers fresh perspectives on the factors influencing gig work success in Indonesia. This study sheds light on psychosocial predictors that could have wider implications for gig workers globally as well as providing insight on the dynamics of gig work.
DO INVESTORS REACT TO PERPETUAL BOND ANNOUNCEMENTS IN ASEAN? EVIDENCE FROM AN EVENT STUDY Erwin Manurung; Ronald Rulindo
Eduvest - Journal of Universal Studies Vol. 5 No. 8 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i8.51290

Abstract

This study examines how investors in ASEAN respond to announcements of perpetual bond issuance and whether firm-level characteristics influence the strength of market reactions. Based on 99 announcement events from 2019 and 2021-2024, the analysis employs an event study methodology combined with cross-sectional multiple linear regression. Cumulative abnormal return (CAR) over the (-1, +1) event window is used to capture short-term market responses, and is adjusted through one-sided winsorization to mitigate the influence of extreme positive values. The results show a significantly positive average CAR, suggesting that investors generally react favorably to such announcements. In the main regression model, the debt to equity ratio (DER) has a significant negative effect on CAR, while market return prior to the announcement (MR) has a significant positive effect. Other variables, including book to market ratio (BM), return on assets (ROA), and bond rating, are not statistically significant. Additional analysis with sector dummies reveals stronger responses for financial firms and a significant effect for BM, while country dummies show no notable variation across ASEAN markets. These findings suggest that capital structure and sectoral context play important roles in shaping investor perceptions of hybrid financing instruments such as perpetual bonds.
Management Risk Appetite as an Determinant of Bank Value and Performance: Theoretical Perspective and Empirical Evidence from Indonesia Handi Handi; Ronald Rulindo
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51364

Abstract

This study examines the influence of the Management Risk Appetite Index (MRPI) on the value and financial performance of banks in Indonesia during the 2019–2023 period. The MRPI is constructed based on nine key indicators, covering both company-level dimensions—such as capital adequacy, credit risk, market risk, operational risk, and non-performing loans—and individual-level dimensions, including board size, gender diversity, academic qualifications, and the number of independent commissioners. The findings reveal that a higher MRPI is positively associated with firm value, indicating that banks with greater risk appetite tend to be more attractive in the eyes of the market. However, the effect on financial performance is mixed. While certain aspects of performance benefit from increased risk appetite, others, particularly related to efficiency and profitability, may experience negative impacts. This suggests a higher risk appetite does not automatically translate into stronger financial performance. The study also highlights the significant effects of the COVID-19 pandemic on banking operations, showing that the crisis influenced various performance indicators differently. Additionally, control variables such as bank size and age demonstrate consistent yet varying impacts on both value and performance, depending on the specific metric used. These results underline the importance of aligning risk appetite with governance structures and strategic objectives. For bank owners, regulators, and stakeholders, this implies the need for thoughtful selection of board members and commissioners, considering factors such as education, gender diversity, independence, and experience in risk management to support balanced and sustainable growth.
Co-Authors Amy Mardhatillah Dita Sekar Febrianty Erwin Manurung Handi Handi Lala Maya Sabrina Muhammad Rifqi Rosviana Rosida Thalia Medina Lopung