Article Per Year (5 Year)
p-Index From 2021 - 2026
2.096
P-Index
This Author published in this journals
All Journal Journal of Business & Banking International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Budimas : Jurnal Pengabdian Masyarakat International Journal of Research in Community Services Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Islamic Economics and Business Innovative: Journal Of Social Science Research Journal of Accounting and Auditing
Rahmah, Nunung Aini
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Corporate Social Responsibility as a Moderating of Good Corporate Governance and Financial Performance on Islamic Social Reporting Rahmah, Nunung Aini; Zaputra, Ali Rahman Reza; Siregar, Ifan Wicaksana
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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

Abstract

Islamic Social Reporting (ISR) plays an important role in promoting transparency and accountability in Islamic banking in line with Islamic principles. However, variations in ISR disclosure among Islamic banks in Indonesia indicate the need to identify key factors influencing its quality. This study examines the effects of Good Corporate Governance (GCG) and financial performance on ISR disclosure, with Corporate Social Responsibility (CSR) positioned as a strategic and moderating variable. Using a quantitative approach, this study applies Partial Least Squares–Structural Equation Modeling (PLS-SEM) to panel data from 13 Islamic commercial banks in Indonesia over the period 2020–2023, resulting in 52 observations. ISR and CSR are measured using disclosure indices based on content analysis of annual and sustainability reports, while financial performance is proxied by Non Performing Financing (NPF). The results show that CSR has a strong and significant positive effect on ISR disclosure, indicating that CSR is the primary driver of sharia-based social transparency. In contrast, GCG and financial performance do not have a significant direct effect on CSR. Moreover, CSR does not moderate the relationship between GCG and ISR, suggesting that CSR functions as an independent determinant rather than a reinforcing mechanism of governance. These findings imply that ISR quality in Indonesian Islamic banks is driven more by ethical commitment and sharia obligations embedded in CSR practices than by formal governance structures or financial conditions. This study contributes to the literature by highlighting the central role of CSR in shaping ISR disclosure and provides practical implications for strengthening CSR integration in Islamic banking.
Determinants of Firm Value in Property and Real Estate Firms: Profitability, Liquidity, Firm Size, and Managerial Ownership (2017–2024) Effendy, Cindy; Rahmah, Nunung Aini; Widianingsih, Indi
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.139

Abstract

Purpose – This study aims to determine the effect of profitability, liquidity, firm size, and managerial ownership on firm value. Design/methodology/approach – This study uses quantitative data, the sample in this study is 15 companies in the property and real estate sector the are listed on the Indonesia Stock Exchange in the period 2017-2024. The analytical technique used to test the hypotheses was multiple regression analysis using Eviews 9 software. Findings – The results of this study show that the profitability variable has a positive and statistically significant effect on firm value, the liquidity variable has a negative and statistically insignificant effect on firm value, the firm size variabel has a negative and statistically significant effect on firm value, and the managerial ownership variabel has a positive and significant effect on firm value. Research limitations/implications – This study discusses firm value and other factors such as profitability, liquidity, firm size, and managerial ownership, focusing on companies in the property and real estate. This study uses Price to Book Value (PBV) as a measure of firm value.
Co-Authors Aisy, Nabila Rihhadatul Ani Kusbandiyah Binekas, Bani Dzaky CP, Vicky Effendy, Cindy Fitriati, Azmi Hartika, Wiwi Heni Nurani Hartikayanti Ifan Wicaksana Siregar Krismawati, Ratih Ginanjar Larasati, Anissa Yuniar Maryani, Neni Naelati Tubastuvi Purwanto Puspitarini, Rd Ayu Putri, Dinda Ratna Kartika Wati Sastradipraja, Usman Sri Wahyuni Wardani, Ferlycia Aida Widianingsih, Indi Windhuaji, Naufal Farhan Yulianti, Diana Zaputra, Ali Rahman Reza