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The Effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable Ahmad, Ibrahim; Amril, Amril; Yasen, Syahruddin; Machmud, Mulyana; Khalik, Abdul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.761

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable. This research is an Empirical Study of Manufacturing Companies Listed on the IDX for the 2017-2022 Period. The method used in this research is quantitative method. Empirical analysis can involve collecting company financial data, including Good Corporate Governance practices that may be measured by certain methods (such as accruals or other qualitative methods), as well as Company Performance data that can be calculated and Corporate Social Responsibility data as a Moderating Variable. After the data is collected, statistical analysis such as linear regression may be used to test the relationship between Good Corporate Governance variables on Company Performance With Corporate Social Responsibility As A Moderating Variable. The results of this study indicate that Good Corporate Governance practices have a negative effect on financial performance, Corporate Social Responsibility has a positive effect on financial performance, simultas Good Corporate Governance and Corporate Social Responsibility have a significant effect on financial performance.
The Influence of Islamic Marketing Values on Customer Decisions and Repeat Intention in Islamic Banking Yasen, Syahruddin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3806

Abstract

The rapid growth of Islamic banking in Indonesia has not been matched by consistent customer loyalty, raising questions about the effectiveness of Islamic marketing strategies. This study aims to analyze the influence of Islamic marketing values on customers’ repeat intention toward Islamic banks in South Sulawesi, with customer decision-making as a mediating variable. The Islamic marketing values examined include Islamic quality management, Islamic bank promotion, Islamic product characteristics, and individual thought characteristics. A quantitative approach was employed using a survey of 200 respondents. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that promotion and product characteristics have a significant effect on customer decision-making, while quality management and individual thought characteristics do not. Furthermore, customer decision-making strongly affects repeat intention and mediates the relationship between promotional strategies, product features, and loyalty. Promotion also directly impacts repeat intention, underlining the importance of transparent and Sharia-compliant communication. The results highlight that customer loyalty is not merely shaped by religiosity but by how effectively Islamic principles are operationalized and communicated through products and marketing.