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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 Sriwijaya Accounting Community Services
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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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.
Improving the performance of baitul maal wat tamwil (BMT) employees: Do the principles of good corporate governance (GCG) matter? Peni Nugraheni; Candra Dewi Nasiroh
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19034

Abstract

Research aims: The role of human resources in Baitul Maal wat Tamwil (BMT) is vital as it is the main driver of all company activities in achieving its goals. This study, therefore, aims to examine the influence of corporate governance (CG) principles on employee performance in BMT.Design/Methodology/Approach: The object of this study was BMTs in Yogyakarta Province, with the respondents being BMT employees. The data collection technique employed a questionnaire measured by five Likert scales. The data in this study were then processed using the multiple linear regression method.Research findings: The study uncovered that all CG principles, i.e., transparency, accountability, responsibility, independence, and fairness, positively influenced employee performance.Theoretical contribution/Originality: This study contributes to the development of BMT management in Indonesia to start or improve the implementation of corporate governance since it positively impacts employee performance.Practitioner/Policy implication: BMT has challenges related to human resource competence. The organization (BMT) can evaluate the implementation of GCG in its operational activities because it can affect employee performance.Research limitation/Implication: The study only took samples from Yogyakarta Province. The physical distribution of questionnaires also limited the number of samples that could be collected.
Sharia Disclosure Practices: A Comparison of Islamic Banks in Indonesia and Malaysia Fadila, Nisa Rahma; Muhammad, Rifqi; Subekti, Titin; Nugraheni, Peni; Mohammed, Nor Farizal
Economica: Jurnal Ekonomi Islam Vol. 12 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.7435

Abstract

The growth of Islamic banking, particularly in Indonesia and Malaysia, has resulted in an increase in assets and disbursement in the two developing countries. This provides an opportunity as well as challenges in implementing good governance to maintain compliance with sharia principles. Involving data from Islamic banks in Indonesia and Malaysia from 2016 to 2018, this study aims to measure the Sharia disclosure level with seven indicators developed from previous research. The results demonstrate that Islamic banks in both countries did not meet the full Sharia disclosure requirement, as evidenced by an index of less than one, namely 0.76 for Islamic banks in Indonesia and 0.57 for Islamic banks in Malaysia. The findings of this study are expected to contribute to the improvement of the management of Islamic banks in both countries, to provide more comprehensive sharia disclosure in their annual report.
MEKANISME CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Nugraheni, Peni; Yuliani, Rahma Dwi
IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i1.2501

Abstract

The  high growth of the Islamic financial institution raises the qustion of the extent of their social responsibility towards the environment. Especially Islamic values attached to these institutions provide the demand to further contribute to the life of the community. This study aims at analyzing the influence of corporate governance mechanism toward Islamic Social Reporting (ISR) Disclosure in Islamic banking in Indonesia and Malaysia. These two countries have Muslim majority population and the high growth of Islamic financial institutions development. ISR disclosure is important to perform the accountability of Islamic bank to the accordance of Islamic principles and the environment. The paper uses corporate governance mechanism as factor to evaluate its influence toward ISR disclosure. The population in this study is all Islamic banks in Indonesia and Malaysia, which publish the annual report from 2012 to 2014. The research sample includes 33 data from 11 Islamic banks in Indonesia and 39 data from 13 Islamic banks in Malaysia. The technique that used in this study is panel regression with random effect model. Based on the analysis, the research finds that only the number of member and meeting of nomination and remuneration committee affecst positively toward ISR disclosure, while the dual position and number of meeting of sharia supervisory board, the institutional  and foreign ownership do not have influence toward ISR disclosure.Perkembangan lembaga keuangan syariah memunculkan pertanyaan sejauh mana tanggung jawab social mereka terhadap lingkungan. Nilai-nilai Islam yang melekat padalembaga ini memberikan tuntutan sejauh mana kontribusi mereka pada masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance terhadap pengungkapan Islamic social reporting (ISR) dalam perbankan Islam di Indonesia dan Malaysia. Kedua negara ini memiliki penduduk mayoritas Muslim dan pertumbuhan lembaga keuangan Islam yang cukup pesat. Pengungkapan ISR merupakan hal yang penting untuk menilai akuntabilitas bank syariah terhadap kesesuaiannya dengan syariah dan terhadap lingkungan. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia dan Malaysia yang memenuhi kriteria menerbitkan laporan tahunan dari 2012 hingga 2014. Sampel penelitian meliputi 33 data dari 11 bank syariah di Indonesia dan 39 data dari 13 bank syariah di Malaysia. Teknik analisis yang dipergunakan dalam penelitian ini ialah menggunakan regresi panel dengan efek acak. Berdasarkan hasil pengujian, penelitian ini menemukan bahwa hanya jumlah anggota dan jumlah rapat komite remunerasi dan nominasi yang berpengaruh positif terhadap pengungkapan ISR, sementara rangkap jabatan dan jumlah anggota DPS, kepemilikan institusional dan asing tidak berpengaruh terhadap pengungkapan ISR.
Corporate governance mechanism and Corporate Social Responsibility disclosure: evidence from emerging market Nugraheni, Peni; Budhiani, Annisa Balqis; Jamil, Nurul Nazlia
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
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.vol30.iss1.art15

Abstract

This research aims to examine the influence of the board of directors and the audit committee on Corporate Social Responsibility (CSR) disclosure. The board of directors is proxied by board size, board meeting frequency, and board gender diversity. Meanwhile, the audit committee is proxied by audit committee size, audit committee meeting frequency, and audit committee expertise. The data used in this research are secondary data originating from the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) and the Saudi Exchange. This research adopts a quantitative research approach, with data collection techniques including literature study and documentation. The data are analyzed using panel data regression analysis. The results of the panel data regression analysis show that board size and audit committee expertise have a positive but insignificant effect on CSR disclosure. Meanwhile, board meetings and audit committee size have a positive and significant effect on CSR disclosure. Furthermore, board gender diversity and audit committee meeting frequency have a negative and significant effect on CSR disclosure. This research contributes by providing insights into the role of corporate governance mechanisms in encouraging corporate transparency through CSR disclosure. The findings are expected to provide a better understanding of how governance structures influence companies in disclosing their social and environmental responsibilities.
Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). Peni Nugraheni; Ristina Wijayanti
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.788

Abstract

The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies  
Model Integrasi Data base Pengelolaan Keuangan di Lingkungan PWM D.I Yogyakarta Etik Kresnawati; Wahyu Manuhara; Peni Nugraheni; Jihan Rahmawati Handayani
Sriwijaya Accounting Community Services Vol. 5 No. 1 (2026): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.40

Abstract

Mitra yang terlibat dalam pengabdian ini adalah Lembaga Pembina dan Pengawasan Keuangan (LPPK) Pimpinan Wilayah Muhammadiyah (PWM) D.I. Yogyakarta. Berdasarkan observasi yang dilakukan, ada dua masalah yang perlu segera diselesaikan oleh PWM D.I. Yogyakarta dalam rangka mewujudkan mewujudkan sistem pembinaan dan pengawasan keuangan yang berprinsip pada amanah dan tatakelola yang baik sesuai dengan budaya organisasi Muhammadiyah, yaitu: 1) belum ada pemetaan yang komprehensif terhadap penyusunan tata kelola keuangan, dan 2) belum ada model untuk mengintegrasikan pertanggungjawaban kegiatan atau aktivitas keuangan di lembaga dan majelis yang berada di bawah koordinasi PWM D.I. Yogyakarta. Permasalah pertama diselesaikan melalui FGD dengan struktural terkait untuk memetakan aktivitas penyusunan tata kelola keuangan pada unit organisasi yaitu majelis, lembaga, dan biro. Permasalah kedua diselesaikan dengan membuat rancangan roadmap/ model integrasi data base pengelolaan keuangan di lingkungan PWM D.I. Yogyakarta. Model integrasi ini dilengkapi dengan SOP pelaksanaan pencatatan keuangan.
Co-Authors Arifah, Imtinani Arifah, Imtinani Arum Indrasari, Arum Aziz, Nor Izzati Mohd Budhiani, Annisa Balqis Bustanul Ashar Candra Dewi Nasiroh Deasy Permatasari Eka Natha Permana ETIK KRESNAWATI Fadila, Nisa Rahma Fidiah Nur Hastuti Ilham Maulana Saud Ilham Maulana Saud Iman Teguh Jihan Rahmawati Handayani Lia Fauziah Mohammed, Nor Farizal Muhammad Eko, Rahardianto Noradiva Hamzah Noradiva Hamzah Nurul Nazlia Jamil Rahmawati, Refka Aina Rifqi Muhammad Ristina Wijayanti Rizka Alwathan Romzie Rosman Ruhanita Maelah Sri Tasminatun Subekti, Titin Syed Musa Alhabshi Wahyu Manuhara Whinda Febrianti Iskandar Alam, Whinda Febrianti Iskandar Yuliani, Rahma Dwi