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Akuntansi'45
Published by Universitas 45 Surabaya
ISSN : 28287215     EISSN : 27472647     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
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Analisis Implementasi dan Pengungkapan Good Corporate Governance di PT Bank Syariah Indonesia TBK Tahun 2021 – 2023 Alfin Rizki Permana
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4459

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI). GCG is a corporate management system that upholds the values ​​of transparency, accountability, responsibility, independence, and fairness. Effective GCG implementation is important to maintain customer trust and encourage sustainable business growth, especially in the Islamic banking industry. This study uses a descriptive qualitative method with a literature study and documentation approach. The results of the analysis show that BSI has implemented GCG principles through a transparent organizational structure, periodic reporting, and supervision from various internal committees, including the Sharia Supervisory Board. The results of the assessment of the implementation of GCG at BSI during 2021-2023 consistently entered the predicate "Very Good" with an average disclosure of 90.13. The disclosure value increased from 2021 to 2023. However, indicators of dual positions and efforts to resolve legal problems were not found in 2021. The researcher suggests that BSI start increasing GCG disclosure information in its annual report related to dual positions and efforts to resolve legal problems.
Analisis Implementasi dan Pengungkapan Good Corporate Governance di PT Bank Syariah Indonesia Tbk Tahun 2021 – 2023 Alfin Rizki Permana
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4486

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI). GCG is a corporate management system that upholds the values ​​of transparency, accountability, responsibility, independence, and fairness. Effective GCG implementation is important to maintain customer trust and encourage sustainable business growth, especially in the Islamic banking industry. This study uses a descriptive qualitative method with a literature study and documentation approach. The results of the analysis show that BSI has implemented GCG principles through a transparent organizational structure, periodic reporting, and supervision from various internal committees, including the Sharia Supervisory Board. The results of the assessment of the implementation of GCG at BSI during 2021-2023 consistently entered the predicate "Very Good" with an average disclosure of 90.13. The disclosure value increased from 2021 to 2023. However, indicators of dual positions and efforts to resolve legal problems were not found in 2021. The researcher suggests that BSI start increasing GCG disclosure information in its annual report related to dual positions and efforts to resolve legal problems.
Pengaruh Pengungkapan Laporan Keberlanjutan terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Perbankan yang Terdaftar di BEI Periode 2020-2022 Aljein Maya Rini
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4566

Abstract

The main objective of this study is to analyze how corporate value disclosure affects corporate value in banking sub-sector companies listed on the IDX for the 2020-2022 period. The research method used is quantitative, with a sample of 51 banking sub-sector companies. The results show that economic performance disclosure has a positive effect on the dependent variable, namely corporate value. This shows that economic performance disclosure has an influence on company valuation. While environmental performance disclosure and social performance disclosure have negative effects. This shows that both factors, environmental performance disclosure and social performance disclosure are not points that affect company value. This finding provides insight that although sustainability report disclosure has been stipulated in the law, this is still not a point that greatly influences sustainability reports. The results of this study indicate that only economic performance disclosure has an influence on company value, while environmental performance disclosure and social performance disclosure do not affect company value.

Page 32 of 32 | Total Record : 313

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