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All Journal Jurnal Dinamika Akuntansi al-Uqud : Journal of Islamic Economics JPPI (Jurnal Penelitian Pendidikan Indonesia)
Salamah Wahyuni
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
Economics, Econometrics & Finance Education

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Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable Falikhatun, Falikhatun; Wahyuni, Salamah; Niswah, Milananda Ainun; Nilasakti, Afifah Oki
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24930

Abstract

The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 
Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance Falikhatun, Falikhatun; Wahyuni, Salamah; Nilasakti, Afifah Oki; Niswah, Milanda Ainun
al-Uqud : Journal of Islamic Economics Vol 4, No 2 (2020): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.888 KB) | DOI: 10.26740/al-uqud.v4n2.p218-234

Abstract

Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.
Dampak ketakutan akan Covid-19 terhadap stres kerja, niat keluar, kepuasan kerja dan trauma sekunder: peran moderasi dukungan supervisor Landari, Fety; Wahyuni, Salamah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 4 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020222004

Abstract

Coronavirus disease 2019 (Covid-19) dianggap sebagai ancaman besar bagi kesehatan masyarakat di dunia. Tenaga kesehatan mengalami tekanan besar dalam memberikan perawatan kesehatan bagi pasien terinfeksi Covid-19, yang akan berpengaruh pada kualitas pelayanan kesehatan. Penelitian ini bertujuan untuk menilai dampak ketakutan akan Covid-19 terhadap stres kerja, niat keluar dari organisasi dan profesi, kepuasan kerja dan trauma sekunder, yang dimoderasi oleh dukungan supervisor. Penelitian ini bermanfaat untuk menginspirasi manajemen dalam mempersiapkan strategi untuk mengurangi dampak ketakutan akan Covid-19 dalam rangka meningkatkan kualitas pelayanan kesehatan. Penelitian dilakukan pada perawat rumah sakit umum swasta dengan sampel sebanyak 222 orang yang diambil menggunakan metode simple random sampling. Metode pengumpulan data menggunakan kuesioner online yang terdiri dari 6 skala yaitu “The Fear of Covid-19 Scale, The Job Stress Scale (JSS), Two Single-Item Measures of Turnover Intention, The Job Satisfaction Index (JSI), Secondary Traumatic Stress Scale (STSS), Leadership Support Scale”. Analisis data menggunakan analisis multivariat dengan teknik korelasi kanonikal dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa variabel ketakutan akan Covid-19 mempengaruhi stres kerja, niat keluar dari organisasi dan profesi, kepuasan kerja dan trauma sekunder. Variabel dukungan supervisor sebagai pemoderasi mempengaruhi hubungan antara variabel ketakutan akan Covid-19 dengan stres kerja, kepuasan kerja dan trauma sekunder, tapi tidak mempengaruhi hubungan ketakutan akan Covid-19 dengan niat keluar dari organisasi dan profesi.
Co-Authors Falikhatun Falikhatun, Falikhatun Landari, Fety Nilasakti, Afifah Oki Niswah, Milananda Ainun Niswah, Milanda Ainun