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All Journal Atestasi : Jurnal Ilmiah Akuntansi
Maryam Nurdin
Institut Bisnis dan Keuangan Nitro, Makassar
Economics, Econometrics & Finance Social Sciences

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Islamic Financial Literacy to Support Islamic Banking Human Resources Rachman Suwandaru; Asri Adnan; Marsuki Marsuki; Karta Negara Salam; Maryam Nurdin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.645

Abstract

This study aims to determine and analyze the knowledge, beliefs, and skills of Islamic banking human resources in Makassar city at the Well Literate, Sufficient Literate, Less Literate, and Not Literate levels. The research approach uses quantitative research with the data source used is primary data. The research population was Islamic bank employees in Makassar city with a sample of 71 employees. The method used is the structural equation method and measurement model. The analysis methods used are validity and reliability tests, data analysis, descriptive analysis with knowledge (X1), beliefs (X2), and skills (X3) variables. The analytical tool used in this research is Confirmatory Factor Analysis (CFA) used in analyzing indicators that have been grouped based on their latent variables (constructs) with the variables of knowledge (X1), beliefs (X2), and skills (X3) the data is processed using the Amos 20 program. The conclusion that the level of Islamic financial literacy of Islamic bank HR in Makassar city is obtained on the knowledge variable with an average value of 75% at a moderate level or at the Sufficient Literate level. The belief variable from the analysis results shows that the average value of 82% indicates that Islamic banking human resources have a high level of Islamic financial literacy or at the Well Literate level. The skill variable from the analysis results shows that the average value is 80%, this variable also shows a high level of Islamic financial literacy or at the Well Literate level.
Corporate Social Responsibility Disclosure and Financial Performance of Banks in Indonesia Maryam Nurdin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.1113

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on financial performance and stock returns in banking companies listed on the Indonesia Stock Exchange for 2020-2022. This research uses a quantitative approach with secondary data as the primary source. The research sample was selected using the purposive sampling method, resulting in 47 issuers as research objects. The data analysis technique used Statistical Product and Service Solution (SPSS) software, which allows in-depth analysis of the relationship between CSR variables and financial performance and stock returns. The results showed that CSR disclosure positively and significantly influences financial performance, as measured by Return on Equity (ROE). In addition, CSR also indicates a positive and significant influence on stock returns. These findings suggest that CSR disclosure is a corporate social responsibility and an effective business strategy to create added value. With higher CSR disclosure, companies can increase investor confidence, attract market interest, and strengthen their reputation, ultimately impacting growing profits and stock market stability. This study implies that companies, particularly in the banking sector, must strengthen CSR disclosure as part of their business strategy. Transparent CSR disclosure not only improves the competitiveness of companies in the capital market but also supports long-term sustainability. The findings are also relevant for regulators to design policies encouraging accountability and transparency in CSR reports, creating a more stable and sustainable investment environment.
Co-Authors Asri Adnan Marsuki Marsuki Rachman Suwandaru Salam, Karta Negara