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All Journal Journal of Sharia Economics Indonesian Journal of Applied Accounting and Finance
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.
Co-Authors Jihan Indah Pitriani Oktria Fani Rahmasari Oktria Fani Rahmasari Rizky Fadhillah