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All Journal Journal of Sharia Economics Indonesian Journal of Applied Accounting and Finance BIMA Jurnal Bisnis dan Manajemen
Aneta Rakhmawati
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Economics, Econometrics & Finance

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The Disclosure of Sustainability Report in Energy and Financial Sector Companies of Indonesia and Malaysia Sharia Securities List Aneta Rakhmawati; Oktria Fani Rahmasari
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): Forthcoming
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2249

Abstract

This study aims to determine the level of sustainability report disclosure in energy and financial sector companies of Indonesia and Malaysia sharia securities list in 2021. Sustainability report is an important measurement tool for the government and stakeholders to see the extent of a company's sustainability performance. This study focuses on analyzing the level of sustainability report disclosure on economic, environmental, and social topics based on the GRI Standards by using qualitative-descriptive research type. The number of samples in this study is 21 companies which was taken based on purposive sampling. The results of this study indicate that the average of sustainability report disclosure for 2021 in the energy sector is higher than the disclosure score made by financial sector. The average disclosure of the energy sector is 41,45%, while the financial sector is 27,53%. Indonesia obtained the highest score for energy sector while Malaysia obtained the highest score for financial sector. The highest disclosure rate for financial sector is owned by Bursa Malaysia Bhd with a score 35,96%. Meanwhile, the highest disclosure rate for the energy sector is occupied by PT Perusahaan Gas Negara Tbk with a total score 77,53%.
The Disclosure of Sustainability Report in Energy and Financial Sector Companies of Indonesia and Malaysia Sharia Securities List Aneta Rakhmawati; Oktria Fani Rahmasari
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14456

Abstract

This study aims to determine the level of sustainability report disclosure in energy and financial sector companies of Indonesia and Malaysia sharia securities list in 2021. Sustainability report is an important measurement tool for the government and stakeholders to see the extent of a company's sustainability performance. This study focuses on analyzing the level of sustainability report disclosure on economic, environmental, and social topics based on the GRI Standards by using qualitative-descriptive research type. The number of samples in this study is 21 companies which was taken based on purposive sampling. The results of this study indicate that the average of sustainability report disclosure for 2021 in the energy sector is higher than the disclosure score made by financial sector. The average disclosure of the energy sector is 41,45%, while the financial sector is 27,53%. Indonesia obtained the highest score for energy sector while Malaysia obtained the highest score for financial sector. The highest disclosure rate for financial sector is owned by Bursa Malaysia Bhd with a score 35,96%. Meanwhile, the highest disclosure rate for the energy sector is occupied by PT Perusahaan Gas Negara Tbk with a total score 77,53%.
PERFORMANCE ANALYSIS OF SHARIA RURAL BANKS IN INDONESIA WITH THE ISLAMICITY PERFORMANCE INDEX METHOD Jihan Indah Pitriani; Aneta Rakhmawati; Rizky Fadhillah
Journal of Sharia Economics Vol. 6 No. 1 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i1.5981

Abstract

This study aims to evaluate the performance of Sharia Rural Banks in Indonesia using the Islamicity Performance Index method. The research method used is descriptive qualitative with quantitative secondary data. The study population includes Sharia Rural Banks in Indonesia registered with the Financial Services Authority in 2022, with 36 samples selected through purposive sampling. Data analysis used non-statistical and descriptive quantitative methods. The results show that most have a healthy performance in the Profit Sharing Ratio (PSR) indicator, with Dinar Ashri having the highest PSR. However, the Zakat Performance Index (ZPR) shows an unhealthy predicate, with Hikmah Khazanah having the highest ZPR. The Equitable Distribution Ratio (EDR) shows that most have an unhealthy predicate in qardh, while employee expenses are mostly in a healthy predicate, and net profit is still unhealthy. Halal investment and Islamic income are rated very good, with Amanah Ummah having the highest indicator. The AAOIFI Index shows most SHARIA RURAL BANKS have a good percentage of financial statement disclosures, with Bhakti Sumekar having the highest percentage. Al Masoem was identified as the best sharia performing Sharia Rural Banks based on the Islamicity Performance Index.
Perbandingan Konsep Kesejahteraan Antara Persfektif Islam dan Barat Muhammad Yassir Fahmi; Lusiana Handayani; Aneta Rakhmawati
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15497

Abstract

The difference in worldview and scientific methods between Western and Islamic scholars results in differences in explaining the concept of welfare and the practices to achieve it. This study aims to explain the differences in the concept of welfare between the Western and Islamic perspectives using a systematic literature review method. Based on the research results, it was found that the concept of welfare is born from theories about human needs. Muslim scholars differ from Western scholars in explaining the theory of human needs, namely by making religion the primary and priority need in human life. Therefore, the concept of welfare from the Islamic perspective is the fulfillment of human needs, both material and spiritual aspects, to obtain happiness in this world and the hereafter. Meanwhile, Western scholars negate religion as an important and priority aspect in fulfilling human needs. Thus, the concept of welfare from the Western perspective is understood as the fulfillment of material and non-material needs, but it does not bring human happiness. The difference in the concept of welfare between the two also gives rise to differences in economic ethics. The concept of welfare from the Islamic perspective will make society practice economics with values, ethics, and morals (akhlak mahmudah). Conversely, the concept of welfare from the Western perspective will make utilitarianism the ethic in economics. The ethics of utilitarianism views that morality is determined by the consequences of human behavior.
Tingkat Literasi Keuangan Syariah Siswa Sekolah Menengah Kejuruan (SMK) di Banjarmasin: Studi Kasus SMK Negeri 1 Banjarmasin Aneta Rakhmawati; Lea Emilia Farida
BIMA: Jurnal Bisnis dan Manajemen Vol 4 No 2 (2025): BIMA: Jurnal Bisnis dan Manajemen
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/bima.v4i2.15317

Abstract

This study aims to describe the level of Islamic financial literacy among vocational high school students as part of an effort to enhance young people’s awareness and understanding of Islamic financial principles. The research employed a descriptive quantitative approach, collecting data through a Likert-scale (1–5) questionnaire covering several indicators of knowledge, attitude, and behavior related to Islamic finance. The analysis showed that students’ Islamic financial literacy level was in the moderate to good category, with average indicator scores ranging from 3.0 to 4.0.. These results suggest that students generally have a positive understanding of Islamic financial concepts and practices, although further practical education and experiential learning are needed to strengthen literacy in real-life contexts. The findings are expected to serve as a basis for developing curriculum content and educational strategies on Islamic finance at the secondary education level.
Co-Authors Jihan Indah Pitriani Lea Emilia Farida Lusiana Handayani Muhammad Yassir Fahmi Oktria Fani Rahmasari Oktria Fani Rahmasari Rizky Fadhillah