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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Infestasi Journal of Accounting and Investment Economica: Jurnal Ekonomi Islam Jurnal Aplikasi Bisnis Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Samudra Ekonomi dan Bisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Prosiding Seminar Nasional Program Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi
Nugraheni, Peni
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
VOLUNTARY DISCLOSURE IN INDONESIA: COMPARISON OF SHARIAH AND NON-SHARIAH COMPLIANT COMPANIES Peni Nugraheni
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Shariah compliant companies are companies which the activities are accordance with Shariah principles. Indonesia, through Bapepam issues Shariah Securities List containing companies which has fulfilled the Shariah requirements issued by regulators. This study attempts to find out the practice of voluntary disclosure of the Shariah compliant companies and identifies the differences with the practice of non-Shariah compliant companies. This research investigates the quantity and quality of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by Khomsiah (2005). Based on content analysis of 2009 annual report of 55 Indonesian listed companies for each category, the finding describes the differencse in the quantity and quality of voluntary disclosure value of Shariah and non-Shariah compliant companies. Shariah compliant companies disclose more items and have higher quality of disclosure than non-Shariah compliant companies.Keywords: Shariah compliant companies, voluntary disclosure, content analysis  Perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah (Shariah compliant companies) adalah emiten atau perusahaan publik yang kegiatannya sesuai dengan prinsip Syariah. Bapepam telah menerbitkan Daftar Efek Syariah yang memuat kumpulan efek yang tidak bertentangan dengan prinsip-prinsip Syariah di pasar modal. Studi ini bertujuan untuk mengetahui praktek pengungkapan sukarela oleh perusahaan yang sesuai Syariah dan membandingkannya dengan perusahaan non-Syariah yang terdaftar di pasar modal Indonesia. Kuantitas dan kualitas pengungkapan sukarela dalam 55 laporan tahunan tahun 2009 untuk masing-masing kategori diukur menggunakan content analysis melalui 30 indeks pengungkapan yang dikembangkan oleh Khomsiah (2005). Hasil penelitian menunjukkan bahwa perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah mengungkapkan lebih banyak item dengan kualitas yang lebih tinggi dibandingkan dengan perusahaan non-Syariah.Kata kunci: perusahaan Syariah, pengungkapan sukarela, content analysis
Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan Peni Nugraheni; Deasy Permatasari
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art6

Abstract

The development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with shariah. This study examines the factors that affect the disclosure of ISR on companies listed in the List of Islamic Securities (DES) in 2014. The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ISR index developed by Hanifa and Hudaib (2007), which consist of four dimensions and 59 items. Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on ISR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of ISR.
Sharia supervisory board and social performance of Indonesian Islamic banks Peni Nugraheni
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art6

Abstract

This study aims to examine the effect of Sharia Supervisory Board (SSB) characteristics on the level of social performance in Islamic banks in Indonesia. Social function becomes a special feature of Islamic banks that differentiates them from conventional banks. SSB characteristics consist of size, number of meeting, educational qualification, reputation, and cross-membership of SSB members. The data is taken from annual report of Islamic banks in Indonesia for the year 2010-2014 and processed by panel data regression using eviews. The results show that size and reputation of SSB members have significant effect on the social performance while the meeting, educational qualification, and cross membership of SSB members do not have effect on the social performance. The finding also shows that social performance of IBs in Indonesia is relatively high. This study has contribution on the measurement of social performance of Islamic banks and understanding the influence of SSB characteristic on social performance of IBs in Indonesia. 
Managing social and environmental activities: toward sustainability of companies Peni Nugraheni; Arum Indrasari; Noradiva Hamzah; Ruhanita Maelah
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art6

Abstract

Company's contribution to community through social activities and participations in protecting the environment gets more attention from the society. Similarly, the awareness of the company to contribute to the welfare of the community is also increasing. The paper aims to describe the importance of Corporate Social and Environmental Activities (CSEA) and the strategy of the company in managing and reporting CSEA. The sources of the data in this study were the secondary data from the previous literature, annual reports, and sustainability reports of the companies which were analyzed regarding to their implementations of CSEA. Some actions need to be planned by the companies to maximize their contributions to society through CSEA; among others are allocation of specific funds, establishment of specific department or division to manage CSEA, formulation and implementation of CSEA, disclosure and monitoring of CSEA. CSEA and its implementation report can influence the sustainability of company because the stakeholders will have positive appraisal to the company. This study is expected to provide an overview on the management of CSEA as a form of corporate social responsibility in improving the welfare of the community.
Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia Peni Nugraheni; Syed Musa Alhabshi; Romzie Rosman
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art4

Abstract

Corporate governance (CG) aims to protect the interests of stakeholders by ensuring that the company is managed properly. This study aims to examine the relationship between board of commissioners (BOC) characteristics and CG disclosure. BOC characteristics consist of board size, board independence, board meeting, educational background, and cross membership. The sample of this study was sharia compliant companies listed in Indonesia’s sharia securities list registered in the year of 2017-2020. The data were analyzed using panel data regression. This study analysis 160 data from 40 companies. The results show that the level of CG disclosure is high reaching 88.89%. It may give a positive value that the companies may already have the awareness to provide adequate disclosure regarding the implementation of CG principles. The results also show that the board independence has positive effect on the CG disclosure. The finding may have impact on the regulator and users to encourage more roles of BOC in CG disclosure.
Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies Nugraheni, Peni; Muhammad Eko, Rahardianto; Aziz, Nor Izzati Mohd
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art2

Abstract

The study aims to examine the influence of corporate governance structure that includes ownership structure, board of directors’ size, board of commissioner’s size, and audit firm type to the Islamic voluntary disclosure (IVD) in the Indonesian sharia-compliant companies listed on Jakarta Islamic Index 70 (JII70). Voluntary disclosure in this study is measured using the Islamic disclosure index. This study analyses the data using multiple regression. The results show that the board of directors’ size significantly positively affects Islamic voluntary disclosure, while the ownership structure, type of audit firm and board of commissioners' size do not significantly affect the extent of Islamic voluntary disclosure. These results imply that voluntary disclosure is very dependent on the will of internal parties. The board of directors can encourage wider disclosure, especially in sharia aspects, thereby further emphasizing its status as a sharia compliance company.
Co-Authors Arifah, Imtinani Arifah, Imtinani Arum Indrasari, Arum Aziz, Nor Izzati Mohd Bustanul Ashar Candra Dewi Nasiroh Deasy Permatasari Eka Natha Permana Fadila, Nisa Rahma Fidiah Nur Hastuti Ilham Maulana Saud Ilham Maulana Saud Iman Teguh Lia Fauziah Mohammed, Nor Farizal Muhammad Eko, Rahardianto Noradiva Hamzah Noradiva Hamzah Rahma Dwi Yuliani Rahmawati, Refka Aina Rifqi Muhammad Ristina Wijayanti Ristina Wijayanti Rizka Alwathan Romzie Rosman Ruhanita Maelah Sri Tasminatun Subekti, Titin Syed Musa Alhabshi Whinda Febrianti Iskandar Alam, Whinda Febrianti Iskandar