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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Global Review of Islamic Economics and Business KEUNIS AFEBI Islamic Finance and Economic Review Amwaluna Jurnal Ekonomi dan Keuangan Syariah Eksos
Dessy Noor Farida
UIN Walisongo
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting Uyun Sundari; Ratno Agriyanto; Dessy Noor Farida
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.169

Abstract

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.
PENGUNGKAPAN LINGKUNGAN DAN ETIKA AL QUR’AN PADA PERUSAHAAN TAMBANG DI INDONESIA Dessy Noor Farida
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5178

Abstract

Industri pertambangan sering dinilai menyebabkan kerusakan lingkungan yang besar dibandingkan denganperusahaan lainnya. Namun disaat bersamaan, industry pertambangan juga terus mendorong praktikpertambangan yang ramah lingkungan (green mining). Industry tambang juga memberikan kontribusi yangbesar bagi masyarakat dan negara. Permasalahan lingkungan tidak lagi menjadi permasalahan yang terpisahdari agama, karena agama ddiyakini menjadi salah satu unsur kuat untuk mempengaruhi perilaku individu,kelompok dan masyarakat secara keseluruhan. Penelitian ini bertujuan untuk mengetahui seberapa besarpengungkapan yang dilakukan oleh perusahaan pertambangan yang listing di JII selama 3 tahun berturutturutselamatahun2015-2017.Metodepenelitianyangdigunakanadalahcontentanalysisdariannualreportyangdi laporkan perusahaan. Penelitian ini menemukan fakta bahwa perusahaan pertambangan sudahmengungkapkan hampir semua unsur yang harus diungkapkan menurut pengungkapan pertanggungjawabanlingkungan berdasarkan Al-Qur’an. Hal ni ditunjukkan dengan hampir semua komponen di ungkapkan lebihdari 50% dari total pengungkapan.
Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable Muhammad Faizul Mamduh; Ratno Agriyanto; dessy noor farida
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.298

Abstract

 Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to speak much in helping to improve the welfare of the community through sustainable development. This can be seen from the percentage of poverty in Indonesia that is still quite high. BPS noted that the highest poverty rate was in eastern Indonesia, namely the islands of Maluku and Papua with a percentage of 21.45%. This study aims to determine the effect of corporate social responsibility disclosure on sustainable economic development with financial performance as an intervening variable (an empirical study of mining companies listed on the 2016-2018 Syariah Securities List). The method used in this study is a quantitative method using the Warp PLS 4.0 application. The results of this study state that there is a significant influence and positive relationship between corporate social responsibility and sustainable economic development. There is a significant influence and positive relationship between corporate social responsibility and financial performance. And financial performance as an intervening variable significantly and positively influences between corporate social responsibility and sustainable economic development.
The Effect of Return on Assets, Company Size and Financial Leverage on Smoothing Measures (Empirical Study on State-Owned Construction Companies Listed in The Jakarta Islamic Index for The 2015-2018 Period) Ari Kristin Prasetyoningrum; Vanila Hapsari; Dessy Noor Farida
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.317

Abstract

The Indonesian government announces that Indonesia will have a new National Capital, one of it’s aims is to smooth the people's economy. Many companies in the construction sector owned by BUMN have long been listed on the Sharia stock exchange. With the existence of this mega project, the recording of profits of go-public companies as well as government-owned companies will receive special attention related to the recording of profits in several previous periods. However, investors must be observant regarding the possibility of companies taking income smoothing actions, some of which are through Return On Assets, Size of the Company and Financial Leverage. The object of research is BUMN construction companies listed in the Jakarta Islamic Index (JII) from 2015 to 2018. The samples used 3 companies based on purposive sampling. Hypothesis testing uses multiple linear regression to test the effect of Return On Assets, Size of the Company and Financial Leverage on Income Smoothing actions by calculating Income Smoothing using the Eckel Index, the analysis technique used is linear regression and the hypothesis testing tool is SPSS 16. The results showed that Return On Assets and Size of the Company had no effect on income smoothing. Meanwhile, Financial Leverage affects income smoothing. Keywords: Return On Asset, Size of The Company, Financial Leverage, Income Smoothing.
THE INFLUENCE OF GENDER DIVERSITY, NATIONALITY, AND EDUCATION OF THE BOARD OF DIRECTORS ON CSR IN INDONESIA SHARIA BANKING Dessy Noor Farida
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 2 (2020)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.695 KB) | DOI: 10.29313/amwaluna.v4i2.5475

Abstract

Public awareness of the damage to the surrounding environment due to the industrial activities of large companies, making the public need information about the extent to which the company is responsible for the damage. To maintain the stability of its business, the company is expected to be able to contribute to the community and its environment by implementing CSR. Diversity of directors within an organization can create new norms and hopes that can be a strong driver for implementing CSR in developing countries. This study aims to examine the effect of diversity on the board of directors on CSR disclosure in Indonesian Sharia banking. This research is quantitative. The sample used was all Islamic Commercial Banks in Indonesia totaling 13 banks. Technical analysis of data using multiple linear regression tests. The results confirm that national diversity affects the disclosure of CSR, but gender diversity and educational diversity are not significant to CSR disclosure. This study has an adjusted R2 of 65.6%.
Green Banking: The Trend of Maintaining Sustainability of Environmental Business Fajar Adhitya; Dessy Noor Farida
Global Review of Islamic Economics and Business Vol. 11 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2023.111-05

Abstract

Various countries are currently facing the degradation of energy resources, natural resources, and environmental pollution. As the party providing financing, banks must participate in reducing environmental damage. Based on interviews conducted with 30 customers who use financing services in banking, the results show that: financing obtained from banks is used for business capital financing, which includes businesses: food stalls, catering, grocery stores, workshops, and expedition services. Based on the interview results, the fact that these businesses have not implemented the concept of an environmentally friendly business is also obtained. This type of research is qualitative research. The data sources for this study were 32 BSI customers in the Central Java region. The findings indicated that 32 respondents of BSI in the Central Java Area are already familiar with green banking. However, when it comes to e-banking, only 37.5% of respondents were aware of green banking. Up to 56.25% of customers realize the need to recycle waste and manage the waste generated by their products. In short, most of BSI's customers in the Central Java region have not implemented the green banking concept in their business. This study's practical implications imply that customers' preferences for using the money they are given to fund environmentally friendly firms may exist. Concerning its theoretical implications, this study aims to improve the theory of green banking and how it relates to the sustainability of businesses. Originality/Value: This research primarily focuses on customer perceptions of the implementation of green banking. However, no research focuses on customer business activities that apply green banking principles, especially MSMEs. At the same time, the customer's business activities are the responsibility of both the business actor and the financier (Bank).
DETERMINANTS OF GREEN LIFESTYLE FACTORS TO MAINTAIN THE SUSTAINABILITY OF ENVIRONMENTAL TOURISM BUSINESS Dessy Noor Farida; Fajar Adhitya; Fefi Rahmawari
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5059

Abstract

Based on interviews with tourism object managers, it was found that generation z tourists often take disgraceful actions by displaying behavior that pollutes and even damages tourist attractions. This study examines how much influence (tourist attitudes, subjective norms, expected behavioral control on tourist intentions), then examines the effect of tourist intentions on environmentally responsible tourism behavior and examines its effect on green lifestyles. This research is a type of quantitative research and primary data source. The population of this study is Generation Z tourists who have visited in the last three years. The samples obtained were 224 respondents. The data analysis technique in this study uses the Warp PLS (Partial Least Square) structural equation model. The results show that all hypotheses are accepted. Attitude, Subjective Norm, and Behavioral control that is felt to affect intentions. The higher the tourists' intention to be responsible for the environment, the better the behavior responsible for the environment. The results show that the better the behavior to be responsible for the environment, the higher the green lifestyle. With this research, it is hoped that it can raise awareness for the younger generation to be more concerned about environmental sustainability around tourism sites and participate in preserving the environment
Co-Authors Ari Kristin Prasetyoningrum Fajar Adhitya Fajar Adhitya Fefi Rahmawari Muhammad Faizul Mamduh Ratno Agriyanto Uyun Sundari Vanila Hapsari