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All Journal Jurnal Media Akademik (JMA) Ascendia: Journal of Economic and Business Advancement
Idu Aulia
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS LAPORAN KEUANGAN ASURANSI SYARIAH: PERANAN TATA KELOLA DAN PENGENDALIAN RISIKO Adi Apriadi; Idu Aulia; Rahmad Akbar; Asti Mega Fitria; Ersi Sisdianto
Jurnal Media Akademik (JMA) Vol. 2 No. 4 (2024): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i4.262

Abstract

Penelitian ini mengkaji peranan tata kelola dan pengendalian risiko dalam industri asuransi syariah. Dengan mendasarkan pada prinsip-prinsip syariah yang meliputi transparansi, keadilan, dan kepatuhan terhadap nilai-nilai Islam, tata kelola perusahaan yang baik dan pengendalian risiko yang efektif menjadi kunci dalam menjaga keberlanjutan operasional dan kinerja keuangan perusahaan. Melalui analisis literatur, penelitian ini membahas pentingnya integrasi antara tata kelola perusahaan yang kuat, pengendalian risiko yang proaktif, dan prinsip-prinsip syariah dalam menciptakan lingkungan operasional yang sesuai dengan nilai-nilai etis dan moral Islam. Temuan dari penelitian ini memiliki implikasi penting bagi praktisi, regulator, dan peneliti dalam industri asuransi syariah, serta memberikan panduan untuk pengembangan praktik terbaik dalam industri ini.
Pengaruh Dewan Komisaris Independen, Komite Audit, Good Corporate Governance, dan Kinerja Keuangan terhadap Pengungkapan Sustainability Report: Studi pada Perusahaan BUMN yang Terdaftar di IDX-MES BUMN 17 Tahun 2021-2024 Idu Aulia; Zuliansyah, Zuliansyah; Yusuf Bachtiar
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/vjmnvw79

Abstract

The disclosure of Sustainability Reports by State-Owned Enterprises (SOEs) plays an important role not only in complying with regulatory requirements, but also in building the company's image and stakeholder trust. This study aims to analyze the influence of Good Corporate Governance and financial performance on the disclosure of Sustainability Reports in SOEs listed on the IDX-MES BUMN 17 index for the period 2021–2024. The research sample consisted of 9 companies with a total of 36 observations obtained through purposive sampling. Data analysis was performed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of Microsoft Excel and SPSS version 22. The results show that Good Corporate Governance and financial performance influence Sustainability Report disclosure, while independent boards of commissioners and audit committees do not. Simultaneously, all research variables have a significant effect on Sustainability Report disclosure.
Co-Authors Adi Apriadi Asti Mega Fitria Ersi Sisdianto Rahmad Akbar Yusuf Bachtiar Zuliansyah Zuliansyah, Zuliansyah