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All Journal Jurnal Ilmu Perbankan dan Keuangan Syariah Rahmatan Lil’alamin Journal of Community Services (RLA)
Wahyudi, Eko Albar
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Board Gender and Educational Diversity on Financial Stability In Indonesia’s Islamic Bank Awaliyah, Nurul Qalbi; Wahyudi, Eko Albar; Pakawaru, Irham; Sapruddin
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 2 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i2.359.212-233

Abstract

This study examines the effect of three dimensions: gender, educational level, and educational specialization on the board of directors (BOD) and sharia supervisory board (SSB) in Islamic banks’ financial stability. Data from 13 Islamic commercial banks in Indonesia (2015-2023) were analyzed using panel data regression with Z-score as the stability measure. Results reveal mixed effects: gender diversity on SSB and educational level diversity on BOD negatively affect bank stability, while educational specialization diversity on SSB positively contibutes to stability. Conversely, gender diversity on BOD, educational level diversity on SSB, and educational specialization diversity on BOD show no significant effects. These findings suggest that board composition characteristics have context-specific and structure-specific implications for Islamic banking stability, with business-focused expertise in supervisory functions being particularly valuable. Management should strategically evaluate board diversity dimensions beyond mere representation to enhance governance effectiveness
Pelatihan Penyusunan Laporan Keuangan Masjid di Kelurahan Kabonena Kota Palu Pakkawaru, Irham; Syafaat, Muhammad; Amalia, Rizki; Nuriatullah; Hidayah, Noor Riefma; Pratamasari, Dede Arseyani; Awaliyah, Nurul Qalbi; Wahyudi, Eko Albar
Rahmatan Lil 'Alamin Journal of Community Services Volume 6 Issue 1, 2026
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol6.iss1art2

Abstract

Mosques, as non-profit entities, are required to be transparent and accountable in their financial management. However, the reality on the ground shows that many mosque administrators still do not understand how to prepare financial statements in accordance with applicable accounting standards. This community service activity aims to improve the understanding of mosque administrators in Kabonena Village, Palu City, in preparing financial statements. The training was held on October 1, 2025, at the Kabonena Village Office and was attended by 65 mosque administrators. The training was conducted using a combination of lectures, discussions, and hands-on practice in financial statement preparation. The effectiveness of the training was measured through pre-test and post-test assessments analyzed using the Wilcoxon Signed-Rank Test. The evaluation results showed an increase in participants' average scores from 38.46 on the pre-test to 83.38 on the post-test, with a p-value of 0.000. These findings demonstrate that the training approach applied was effective in improving mosque administrators' understanding of financial statement preparation in accordance with the principles of transparency and accountability.
Co-Authors Awaliyah, Nurul Qalbi Hidayah, Noor Riefma Nuriatullah Pakawaru, Irham Pakkawaru, Irham Pratamasari, Dede Arseyani Rizki Amalia Sapruddin Syafaat, Muhammad