Marita Kusuma Wardani
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PEMBENTUKAN PORTOFOLIO SAHAM-SAHAM PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Wardani, Marita Kusuma
Jurnal Studi Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Studi Akuntansi Indonesia
Publisher : Jurnal Studi Akuntansi Indonesia

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Abstract

The most important goal of this research is to know the optimal portfolio and the optimal composition of capital in the companys shares are listed on Jakarta Islamic Indexs. This research were single indexs model. Single Indexs Model is a model of portfolio analysis uses by account of ERB value and Ci value to get the optimal shares on portfolio. Value of Ci is limiting the value of what was said ERB high. The population of this research is all shares which include on Jakarta Islamic Index, and using purposive sampling methode to get the sample. The sample in this research is shares included in the index JII, with a limited on shares which did not the stock split, reverse stock and new listing period between October to December 2008 and the period from January to March 2009. The results of this research, in the first period October - December 2008 and the two-month period from January to March 2009, the optimal portfolio is not formed, because the value of all shares ERBi smaller than the value of Ci, so that does not produce an optimal composition of capital or the proportion of funds invested in the second period.
Disclosure of Islamic Social Reporting in Sharia Banks: Case of Indonesia and Malaysia Wardani, Marita Kusuma; Sari, Dea Devita
Journal of Finance and Islamic Banking Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.155 KB) | DOI: 10.22515/jfib.v1i2.1495

Abstract

This study aims to analyze the effect of profitability, leverage, the board of Commissioners and the number of sharia supervisory board of the Islamic Social Reporting (ISR) Islamic banks in Indonesia and Malaysia during the period 2014-2016. The dependent variable in this study is Islamic Social Reporting. While the independent variable is profitability, leverage, the board of Commissioners and the number of sharia supervisory board. The population in this study includes all Islamic banks. Samples were selected using a purposive sampling method and acquired 12 units of Islamic banks in Indonesia and 15 units of Islamic banks in Malaysia. Analysis of the data to test the hypothesis used multiple regression (OLS). The results showed that the profitability of significant positive effect on the disclosure of ISR in Islamic banks in Indonesia, but not with Islamic banks in Malaysia. The study also produced findings that the Board of Commissioners of significant positive effect on the disclosure of ISR in both countries. Furthermore, leverage and the number of sharia supervisory boards do not significantly affect the ISR.