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All Journal Riset Akuntansi (RISTANSI) e_Jurnal Ilmiah Riset Akuntansi Greenation International Journal of Economics and Accounting
Albaasith, Shooma Fikri
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Dampak Penerapan Corporate Social Responsibility (CSR) dan Karakteristik Bank Pada Kinerja Perbankan Albaasith, Shooma Fikri; Mawardi, M. Cholid; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to find out and analyze how the influence of Corporate Social Responsibility and bank performance affects the performance of banks listed on the Indonesia Stock Exchange and the Financial Services Authority. This research uses a quantitative approach. The research location was carried out on banking companies listed on the Indonesia Stock Exchange and the Financial Services Authority for the period 2019-2022 on the pages www.idx.go.id and https://www.ojk.go.id/en/Default.aspx. Sampling was done based on the purposive sampling method with predetermined criteria resulting in 52 samples. The results of the study state that Corporate Social Responsibility has a positive effect on the bank's financial performance, but does not affect the bank's non-financial performance. As for bank characteristics, it has a positive effect on the bank's financial and non-financial performanceKeywords: corporate social responsibility and bank characteristics
The influence of Diversity, Inclusion, and People Development (DIP) on ESG performance in conventional banking Albaasith, Shooma Fikri; Restuningdiah, Nurika; Sudarto, Triadi Agung
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.690

Abstract

This study aims to analyze the influence of Diversity, Inclusion, and People Development (DIP) on Environmental, Social, and Governance (ESG) performance in the conventional banking sector in Indonesia during the 2021–2023 period. Based on Stakeholder Theory, this study argues that a bank's success is not only measured by profitability, but also by its ability to accommodate the interests of employees and communities through robust DIP practices. Using an explanatory quantitative method with a purposive sampling technique, this study involved 24 conventional banks listed on the Indonesia Stock Exchange, resulting in a total of 72 observation units analyzed using multiple linear regression. The results of the hypothesis testing indicate that the Diversity and People Development variables have a positive and significant influence on ESG performance, confirming that diverse perspectives and investment in human capital development are key pillars in strengthening corporate sustainability. Conversely, the Inclusion variable was found to have a negative and significant influence on ESG performance, indicating strategic inefficiency where current inclusion policies are still considered an operational burden that increases costs without providing direct returns on ESG scores. This study concludes that although HR development has become a mature industry standard, banks need to re-evaluate the effectiveness of the implementation of inclusion policies so that they can create sustainable strategic value and not just become an administrative formality.
PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA LAZISMU KOTA MALANG Dian, Adiwibowo; Pradana, Nikko Zein Jaya; Albaasith, Shooma Fikri; Handayati, Puji; Makaryanawati, Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2560

Abstract

This study examines the implementation of the Balanced Scorecard (BSC) in improving the performance of LAZISMU Malang City as a zakat management institution. Using a descriptive qualitative approach, the research analyzes data through four BSC perspectives: financial, customer, internal process, and learning and growth. Results show a decrease in funds in 2023 due to construction allocation, but there was a significant increase in the number of muzakki from 615 (2021) to 793 (2023). Programs were effectively implemented through three main pillars and supported by consistent human resource development. The study concludes that BSC implementation has helped LAZISMU Malang City manage the organization in a more structured and measurable way, reflected in the increasing number of muzakki and program effectiveness.
Co-Authors DEWI DIAH FAKHRIYYAH Dian, Adiwibowo M. Cholid Mawardi Makaryanawati Nurika Restuningdiah Pradana, Nikko Zein Jaya Puji Handayati Triadi Agung Sudarto