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Analysis Of The Impact Of Financial Ratios On The Financial Performance Of Islamic Banking During The Pandemic Period Tri Sagianto, Ilianto; Wandi, Yulfis
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i2.3644

Abstract

The objective of this research investigate the impact of five distinct financial elements, specifically BOPO, FDR, NPF, NPM, and ROE, regarding The monetary outcomes of Sharia-compliant banking institutions throughout the widespread health crisis caused by the coronavirus outbreak. The approach used involves quantitative analysis, Assembling data from the financial disclosures of Sharia-compliant banks that are active in Indonesia. The findings suggest that the BOPO variable has no substantial influence on the fiscal outcomes of Sharia-compliant banking institutions, contradicting previous research. These results indicate that although BOPO is often considered an important indicator of bank performance, its influence is not significantly felt in this context. Additionally, The FDR variable does not significantly influence financial performance, although it is expected to serve as an indicator of liquidity and financing efficiency. These results align with some prior studies that note that in certain contexts, FDR does not provide a significant impact. This research offers insights into the challenges faced by Islamic banks during the pandemic and emphasizes the importance of considering external factors in future research that may influence analysis outcomes.
The Influence of GCG on Disclosure of ESG Scores of Companies Listed on the IDX Marheni, Dewi Khornida; Erick, Erick; Ramadani, Arienda Gitty; Wandi, Yulfis
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 1 (2024): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i1.2460

Abstract

A sustainability report became one of the requirements for corporations to publish as one of the key factors of why the investor wants to invest in the corporation. In Indonesia, there is a regulation for corporations to implement sustainability. Along with good corporate governance, generated a good sustainability report. In Indonesia, approximately about 55% of the companies have published sustainability reports. Hence, this research is purposed to know the influence of good corporate governance in sustainability reports in Indonesia. This research uses a quantitative research design to collect numerical data to test the hypothesis. In this research, 54 companies listed on the IDX that had published sustainability reports for 5 consecutive years were used. In addition, the study collected secondary data from the selected companies' annual, financial, and sustainability news from 2017 to 2021. The results of this research indicate that board independence significantly affects the disclosure of the ESG Scores of companies included in the IDX index. As a result, the board independence of companies in Indonesia is one of the components that help improve ESG Scores' disclosures.