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All Journal Accounting and Sustainability INTERNATIONAL JOURNAL OF STRATEGIC STUDIES (ICESTRA)
Khairiah, Nadyatul
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Implementing Good Corporate Governance (GCG) on the Financial Performance of Islamic Banks in Indonesia Khairiah, Nadyatul; Inayah, Nailul
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.344

Abstract

The implementation of Good Corporate Governance (GCG) in Indonesia's Islamic banking sector is an important step to ensure transparency, accountability and fairness in the operations of financial institutions. As an integral part of the financial system, Islamic Banks not only provide services in accordance with Islamic economic principles but are also expected to implement good corporate practices to maintain the sustainability and reliability of the financial system.Corporate governance in the banking sector gained attention after the 1997 financial crisis, with the establishment of the National Committee on Governance Policy (KNKG) in 1999. Analysis of previous research results shows variations in the effect of GCG implementation on the financial performance of Islamic banks. Some studies found a significant positive impact, while others showed negative or insignificant results. Variations in results are also seen in performance indicators such as CAR, NPF, ROA, and ROE, reflecting the complexity of the relationship between GCG and aspects of financial performance. Therefore, deeper contextual understanding and improved effectiveness of GCG implementation are needed to understand and maximize its impact amidst increasingly complex financial market dynamics.
Analysis of the Effectiveness of Disbursement and Efficiency of Zakat and Alms Fund Management at the Zakat Amil Institution (LAZ) of Zakat Sukses Khairiah, Nadyatul; Bahri, Efri Syamsul
International Journal of Strategic Studies Vol. 2 No. 2 (2025): International Journal of Strategic Studies
Publisher : Indo Consultan Energi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59921/icestra.v2i2.78

Abstract

This study aims to analyze the effectiveness and efficiency of zakat disbursement and management, as well as the management of infaq/sadaqah funds at the Zakat Amil Zakat Institution (LAZ) and Zakat Sukses. This study uses a quantitative method. Effectiveness is analyzed using the Allocation to Collection Ratio (ACR) formula. Furthermore, efficiency is analyzed using Data Envelopment Analysis (DEA). Data were obtained from LAZ Zakat Sukses in the form of Financial Reports and Annual Reports of Zakat Sukses for the period 2018-2022. The results of the study indicate that the effectiveness of zakat and infaq/sadaqah distribution, with an average value of 91% is in the very effective category. Furthermore, the efficiency of zakat and infaq/sadaqah fund distribution, with an average of 99.26%, is in the increasing category. LAZ Zakat Sukses needs to maintain and improve the effectiveness and efficiency of zakat and infaq/sadaqah distribution to ensure the objectives of zakat management are achieved.
Co-Authors Bahri, Efri Syamsul Inayah, Nailul