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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Business, Accounting and Finance
Anita Dwi Utami
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Islamic Social Reporting: Influencing Factors and Impact on Firm Value (Study of Islamic Banks) Anita Dwi Utami; Tettet Fitrijanti; Citra Sukmadilaga
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4831

Abstract

Islamic banking is the largest sector in the Islamic finance industry. Good bank performance can certainly add to a positive image so that it can result in company value. The covid-19 pandemic has made a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study is to determine the board of directors, sharia supervisory board, and customer pressure can affect the disclosure of Islamic social reporting and have an impact on firm value. The research method used in this research is explanatory research with a quantitative approach. Analysis of research data using panel data regression analysis. The research sample is 62 Islamic banks from 9 countries with the time of 2019 and 2020. The results show that the sharia supervisory board has a significant negative effect on Islamic social reporting, customer influence has a significant positive effect on Islamic social reporting, and customer influence has a significant positive effect on firm value.
Analysis Of The Application Of Psak 109 Regarding Zakat, Infaq, And Alms At Lazis Nahdlatul Ulama Anita Dwi Utami
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Allah provision regarding the use of property that must be followed by humans is the provision regarding zakat. The government realizes that if zakat management is carried out properly, transparently and responsibly, many social and economic problems in society can be solved. Reporting on Zakat Infaq and Alms Funds is regulated in the Pernyataan Standar Akuntansi Keuangan (PSAK) 109 concerning Accounting for Zakat, Infaq and Alms. The results of previous research regarding PSAK 109, there are still many Amil Zakat Institutions that have not implemented PSAK 109, so the purpose of this study is to examine the extent to which the implementation of zakat, infaq, and alms financial reporting standards regulated by PSAK 109 in Amil Zakat Institutions. The method used in this study is descriptive analysis with the research object being the Amil Zakat Infaq and Sadaqah Nahdlatul Ulama Institute (LAZISNU). The results of the study show that LAZIS Nahdlatul Ulama for recognition, measurement, disclosure and presentation is in accordance with PSAK 109 concerning Accounting for Zakat, Infaq and Alms.
Co-Authors Citra Sukmadilaga Tettet Fitrijanti