Article Per Year (5 Year)
p-Index From 2019 - 2024
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This Author published in this journals
All Journal Journal of Islamic Accounting and Finance Research Studies in English Language and Education
Arina Rohmatika
University of Birmingham
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking Dessy Noor Farida; Ali Imron; Arina Rohmatika
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10375

Abstract

Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity.Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test.Result - The results show that only board diversity can affect ISR disclosure, while the variable board size, board independence, and board activity cannot affect ISR disclosure. This study has an adjusted R square of 53.3%.Implication - This study recommends Islamic banking to increase the role of the board of directors to encourage ISR disclosure because the company's concern for social and environmental conditions can increase corporate value.Originality - In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR. This research is expected to provide broader knowledge about the board's attributes in voluntary disclosure in the banking sector.
Cover it up! Visual euphemisation strategies for transforming non-religious songs into Islamic songs in music videos Ikke Dewi Pratama; SF Luthfie Arguby Purnomo; Arina Rohmatika; Nestiani Hutami
Studies in English Language and Education Vol 11, No 2 (2024): In Progress
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/siele.v11i2.30188

Abstract

In Indonesia, covering songs with an Islamic theme has become a trend that is gaining more and more popularity. Several content creators have recently covered non-religious songs by changing the lyrics to ones loaded with Islamic teachings. As the cover songs are uploaded on YouTube, inevitably, there are versions of cover music videos in which some elements of the original music videos are euphemized to fulfill the purpose of religious wisdom. This study not only attempts to examine the visual elements euphemized in the cover music videos but also the visual euphemization strategies employed by the content creators. The data were gathered from YouTube in the form of twelve original music videos and their covers. Furthermore, a localization approach, the theory of euphemism, and para-adaptation were employed to analyze the data. The results of the study revealed that four visual elements were euphemized in these cover songs: the properties, costumes, locations, and interactions among the singers or models. Delving deeper into this, the researchers proposed four visual euphemization strategies, including peripheralization (euphemization of the properties), vestimentarization (euphemization of the costumes), locationalization (euphemization of the locations), and interactionalization (euphemization of the interactions). These findings interestingly highlight that there is a common visual euphemization strategy used by content creators when covering music videos of non-religious songs into Islamic songs. Thus, the findings suggest that content creators may apply the four proposed strategies to create acceptable cover music videos to spread Islamic teachings.   
Co-Authors Ali Imron Dessy Noor Farida Ikke Dewi Pratama Nestiani Hutami SF Luthfie Arguby Purnomo