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INDONESIA
Jurnal Riset Terapan Akuntansi
Published by Politeknik Negeri Sriwijaya
ISSN : 2579969X     EISSN : 26227940     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: 2579-969X.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 243 Documents
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STUDI LITERATUR SISTEMATIS: HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP FINANCIAL PERFORMANCE Putri, Anggia Marshanda; Putra, Edo Arta Fandala; Fuadah, Luk Luk
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443094

Abstract

Corporate Social Responsibility (CSR) is increasingly viewed as a crucial part of business strategy, not only supporting corporate sustainability but also potentially improving financial performance (FP). However, previous research has shown mixed results, ranging from positive to negative to insignificant. This study aims to systematically review the relationship between CSR and FP across various industry contexts and methodological approaches. The method used was a Systematic Literature Review (SLR) based on the PRISMA guidelines. Data was collected from 45 international (Scopus Q1–Q3) and national (Sinta S1–S3) journal articles relevant to the research topic. The analysis shows that CSR can provide benefits in the form of improved reputation, operational efficiency, stakeholder trust, and strengthened brand value. However, CSR can also be a cost burden if implemented symbolically or not integrated with business strategy. Therefore, the main conclusion of this study is that CSR has the potential to positively impact FP if designed strategically, relevant to stakeholder needs, and implemented within a long-term sustainability framework. This research's contribution lies in presenting a comprehensive mapping of CSR and FP research findings, clarifying inconsistencies in previous findings, and offering new perspectives for academics developing theory and practitioners designing CSR strategies aligned with corporate financial objectives. Keywords: Corporate Social Responsibility, Financial Performance, Systematic Literature Review, PRISMA, Stakeholder Theory
ANALISIS KINERJA KEUANGAN BANK SYARIAH DI BEI DENGAN INDIKATOR NON-PERFORMING FINANCING DAN FINANCING TO DEPOSIT RATIO Sari, Intan Mayang; Hak, Nurul; Hariyadi, Rizky
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443205

Abstract

This study aims to analyze the financial performance of Islamic banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period using Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) indicators. The research method used is a descriptive quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website. The results show that, in general, all banks were able to maintain their NPF ratios in the healthy to very healthy category according to Bank Indonesia criteria. Bank Syariah Indonesia recorded a downward trend in NPF from 2.94% (2021) to 1.90% (2024), while Bank Aladin Syariah maintained a very low NPF in the range of 0-0.04%. BTPN Syariah and Bank Panin Dubai Syariah were in the healthy category despite experiencing fluctuations. Meanwhile, FDR performance showed variations: Bank Syariah Indonesia experienced a positive increase towards the optimal ratio (73.22%-84.85%), BTPN Syariah was consistently in the fairly healthy category, while Bank Aladin Syariah and Bank Panin Dubai Syariah experienced significant fluctuations indicating challenges in liquidity management. Keywords: Financial performance, Islamic Banking, Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR).
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Silaban, Dewi Hariani; Siregar, Dina Arfianti; Safrida, Eli; Napitupulu, Ilham Hidayah
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430422

Abstract

This study was conducted to examine the effect of good corporate governance and corporate social responsibility on the financial performance of companies. The dependent variable in this research is financial performance, which is measured using Return on Assets (ROA). The independent variables include independent commissioners, the board of directors, the audit committee, managerial ownership, institutional ownership, and corporate social responsibility. This research uses secondary data obtained from annual reports and sustainability reports of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 18 companies, resulting in a total of 72 observations selected using the purposive sampling method. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 26. The results show that institutional ownership has a significant effect on financial performance, as higher institutional ownership provides stronger control over management and encourages more rational and efficient decision-making. Meanwhile, independent commissioners, the board of directors, the audit committee, managerial ownership, and corporate social responsibility do not have a significant effect on financial performance. Keywords: Kinerja Keuangan, Good Corporate Governance and Corporate Social Responsibilitity

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