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Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia tri, ervina; Heri Pramono, Nugroho
Journal Of Islamic Economics And Finance Vol 2 No 1 (2022): Volume 2 Nomor 1 Tahun 2022
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5436

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, dewan komisaris independen, ukuran perusahaan, kecukupan modal, dan Islamic governance score terhadap pengungkapan Islamic Social Reporting. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 36 data pengamatan. Metode analisis yang digunakan dalam penelitian ini adalah analisis linier berganda yang diolah menggunakan Eviews 11. Hasil penelitian menunjukkan bahwa profitabilitas, dewan komisaris independen, dan kecukupan modal tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sedangkan ukuran perusahaan dan Islamic governance score berpengaruh positif terhadap pengungkapan Islamic Social Reporting.
WORKSHOP PEMBUATAN PRODUK KREATIF DAN PENGELOLAAN KEUANGAN USAHA KECIL BAGI IBU-IBU PKK Kespalias Putra, Davant; Yudha Febriyanto, Muhammad; Guntur Satrio, Muhammad; Heri Pramono, Nugroho
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 12 : Januari (2026): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

This community service activity aims to enhance creativity and financial management skills of small businesses among PKK women through a workshop on creative product development in the form of tote bags and basic small business financial management training. The background of this activity is the limited skills of the community in transforming simple items into products with selling value and the lack of understanding of managing business finances. The methods used include counseling, hands-on practice in making hand-drawn tote bags, and interactive discussions on basic small business financial concepts. The results show that participants were able to produce creative tote bags and gain initial understanding of product pricing potential and the importance of financial management. This activity positively impacts participants’ confidence, creativity, and entrepreneurial insight, and has potential as an initial step toward developing creativity-based small businesses within PKK communities.