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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ekspose: Jurnal Penelitian Hukum dan Pendidikan
Nispa Sari
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Religion Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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ISLAMIC BANKING AND SOCIAL RESPONSIBILITY: STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL RESPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS Nispa Sari
EKSPOSE Vol 16, No 2 (2017)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ekspose.v16i2.102

Abstract

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index (ISR) and the Global Reporting Initiative Index (GRI). The objects of this study were drawn from four Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. This study was used content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia. However, when tested statistically, the difference did not show significant value. Moreover, there are no Islamic banking in Indonesia and Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index.
Pengaruh Teknologi Informasi Akuntansi, Kompetensi, dan Pelatihan terhadap Kualitas Laporan Keuangan BUMDes Iin Ariska; Rifqa Ayu Dasila; Nispa Sari
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1125

Abstract

Penelitian ini bertujuan untuk menguji pengaruh teknologi informasi, kompetensi dan pelatihan terhadap kualitas laporan keuangan Bumdes. Pendekatan penelitian ini merupakan penelitian kuantitatif. Penelitian dilaksanakan pada BUMDes di Kecamatan Malangke Barat kabupaten luwu utara. Sumber Data yaitu data primer dengan menyebarkan kuesioner, melalui rumus slovin didapatkan sejumlah sampel sebanyak 60 orang. Teknik pengumpulan data dalam penelitian ini adalah daftar pertanyaan (questioner), studi dokumentasi dan wawancara (interview) Sedangkan teknik analisis data yang digunakan adalah regresi linier berganda, uji asumsi klasik, uji t, dan uji F dan koefisien determinan. Hasil Penelitian memperlihatkan bahwa teknologi informasi, kompetensi berpengaruh positif signifikan terhadap kualitas laporan keuangan Bumdes.
Co-Authors iin ariska Rifqa Ayu Dasila