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All Journal International Journal Of Science, Technology & Management (IJSTM) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya
Dian Urna Fasihat
Managemen, Sekolah Tinggi Ilmu Ekonomi (STIE) Yapis
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation

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Islamic Social Reporting (ISR), Sharia Supervisory Board (SSB), and Financial Performance: Empirical Evidence on Islamic Banks in the GCC Region Rizkiana Iskandar; Lilis Marlina; Dian Urna Fasihat
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.865

Abstract

This study aims to determine the relationship between the disclosure of Islamic social reporting (ISR), the Sharia Supervisory Board (SSB), and the financial performance of Islamic banks in the Gulf Cooperation Council (GCC) region. The Islamic banks that were the sample of the study totaled 25 banks spread across Bahrain, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates with a sample period starting from 2013 to 2017. This research uses multiple regression testing and is complemented by content analysis. The results of content analysis show that the average level of ISR disclosure in Islamic banks in the GCC area is 56.53%. That is, the issues of social responsibility have not become a major concern for most Islamic banks. Furthermore, based on the test results, the ISR disclosure level proved to have a positive effect on financial performance. In addition, the existence of SSB in Islamic banks is also proven to have a positive association with financial performance which is proxied by return on average assets. These findings indicate that there are special things in Islamic banking such as disclosure of ISR and SSB that can have a good impact on the financial performance of Islamic banks.
Asymmetric Information, Earnings Management and Cost of Equity Dian Urna Fasihat; Rizkiana Iskandar; Lilis Marlina
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.6206

Abstract

The purpose of this study was to determine whether there is an influence of asymmetric information and earnings management on cost of equity. The total samples on this research are 241 that are determined using the purposive sampling method at manufacturing companies listed on the Indonesia stock exchange in 2015 to 2017. The analysis used is panel data regression. The findings indicate that asymmetric information affected the cost of equity, whereas earnings management had no effect on the cost of equity. The lack of impact from earnings management is due to the bias in investor perspectives on financial statements, where they believe the reported numbers are genuine and unaltered, without verifying whether a company employs earnings management practices or not.
Analysis of Financial Performance Comparison Between Islamic Banking and Conventional Banking During Covid-19 and Post-Covid-19 Periods Lilis Marlina; Dian Urna Fasihat; Rizkiana Iskandar
Formosa Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i9.6112

Abstract

The purpose of this study is to compare the financial performance between Islamic banks and conventional banks. This research falls under the category of comparative research with a quantitative approach. The research population includes banks registered with the Financial Services Authority (OJK) during the period 2020-2022. The sample selection method used purposive sampling technique. The data collected in this study will be analyzed using ratios CAR, NPL/NPF, ROA, and BOPO. This research involves two stages of testing, namely descriptive statistical testing and hypothesis testing. The results of the research show that there is no significant difference in the financial performance between Islamic banks and conventional banks.
Pengaruh Loan to Deposit Ratio dan Non-Performing Loan terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2021 Dian Urna Fasihat; Irwansyah Irwansyah; Nurhidayati Nurhidayati
Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Vol. 3 No. 2 (2024): Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya
Publisher : ELRISPESWIL - Lembaga Riset dan Pengembangan Sumberdaya Wilayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jms.v3i2.448

Abstract

Lembaga perbankan merupakan komponen vital bagi setiap negara karena perannya yang signifikan dalam mendorong pertumbuhan ekonomi nasiona. Perbankan berperan sebagai perantara antara pihak yang membutuhkan dana dengan pihak yang memiliki dana surplus. Ini memungkinkan aliran modal dari investor ke sektor-sektor yang membutuhkan pendanaan, seperti industri, perdagangan, dan konsumen. Penelitian ini bertujuan untuk menguji pengaruh antara Loan to Deposit Ratio dan Non-Performing Loan terhadap Kinerja Keuangan pada Perusahaan Perbankan yang terdaftar di BEI tahu 2017-2021. Jenis penelitian ini bersifat kuantitatif. Populasi dari penelitian ini berjumlah 46 Perusahaan Perbankanan yang terdaftar di BEI tahun 2017-2021. Teknik sampling yang digunakan adalah purposive sampling dan menghasilkan 26 perusahaan perbankan. Hasil analisis menunjukkan bahwa variabel LDR tidak berpengaruh terhadap Kinerja Keuangan Perusahaan dan variabel NPL berpengaruh terhadap Kinerja Keuangan Perusahaan.
Co-Authors Irwansyah Irwansyah Iskandar, Rizkiana Lilis Marlina Lilis Marlina Nurhidayati Nurhidayati