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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Islamic Finance and Economic Studies
Agus Kurniawan
Universitas Islam Negeri Raden Intan Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice

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Zakat Disclosure, Islamic CSR, dan ESG: Determinan Non-Keuangan terhadap Keputusan Investasi pada Sektor Perbankan Syariah Aulia Liosty Mayesta; Agus Kurniawan; Dimas Pratomo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1248

Abstract

Penelitian ini bertujuan menganalisis pengaruh Zakat Disclosure, Islamic Corporate Social Responsibility (Islamic CSR), dan Environmental, Social, and Governance (ESG) Score terhadap Keputusan Investasi pada Bank Umum Syariah di Indonesia periode 2021–2024. Latar belakang penelitian ini didasarkan pada meningkatnya keinginan akan transparansi syariah dan keinginan, namun masih terbatas pada bukti empiris mengenai pengaruhnya terhadap keputusan investasi. Penelitian ini menggunakan data panel 32 observasi dari delapan BUS dan dianalisis menggunakan Fixed Effect Model (FEM) berdasarkan hasil Uji Chow dan Uji Hausman. Hasil penelitian menunjukkan bahwa Zakat Disclosure dan Islamic CSR berpengaruh negatif signifikan terhadap keputusan investasi, sedangkan ESG Score tidak berpengaruh signifikan. Secara simultan, variabel ketiga berpengaruh signifikan terhadap keputusan investasi. Temuan ini menunjukkan bahwa investor BUS masih lebih mempertimbangkan faktor finansial dibandingkan dengan cakupan non-keuangan. Penelitian ini menekankan pentingnya peningkatan kualitas syariah dan keinginan serta edukasi bagi investor.
Effect of Emotional Intelligence and Self-Confidence on Accounting Understanding Mutiara Febyanti; Agus Kurniawan
Journal of Islamic Finance and Economic Studies Vol. 1 No. 1 (2025): Journal of Islamic Finance and Economic Studies
Publisher : CV. SPDF Harmony

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64268/jifes.v1i1.23

Abstract

Background: A good understanding of accounting is essential for accounting students, as it impacts their ability to perform as accountants in the professional world. Factors such as emotional intelligence and self-confidence are believed to influence accounting comprehension. This study aims to examine the effect of emotional intelligence and self-confidence on accounting understanding among accounting students. Aims: This research aims to analyze the effect of emotional intelligence and self-confidence on accounting understanding among accounting students. Methods: This study employs a quantitative approach, using primary data collected through questionnaires distributed to accounting students. Data analysis was performed using multiple linear regression to examine the influence of emotional intelligence, self-confidence, and accounting understanding. Results: The analysis results indicate that both emotional intelligence and self-confidence do not have a significant effect on accounting understanding among students. The significance value in the t-test was greater than 0.05, leading to the rejection of the hypothesis that these variables positively affect accounting understanding. Additionally, simultaneous testing showed no significant influence between both variables and accounting understanding. Conclusion: Based on the results, it can be concluded that emotional intelligence and self-confidence do not have a significant impact on accounting understanding among accounting students. However, other factors not explored in this study may have a larger effect on students' accounting comprehension.
Co-Authors Aulia Liosty Mayesta Dimas Pratomo Mutiara Febyanti