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GOOD CORPORATE GOVERNANCE DISCLOSURES AND FINANCIAL PERFORMANCE: ISLAMIC SOCIAL REPORTING AND ZAKAH DISCLOSURES AS MEDIATING Nanik Wahyuni; Novi Lailiyul Wafiroh
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i1.20491

This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.

Strategi Penguatan Keberlangsungan Usaha Melalui Edukasi Literasi Keuangan: Studi Pada Sentra Indutri Tempe Sanan Mega Noerman Ningtyas; Novi Lailiyul Wafiroh
IQTISHODUNA IQTISHODUNA (VOL.19, No.1, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Education to improve the understanding of financial literacy in MSMEs is one of the efforts that can be carried out to enrich their knowledge. This knowledge will be useful for their business, especially for sustainability of their business. This research was conducted at the Tempe Sanan Industrial Center, Malang using a qualitative method, that is interviews. The results of the study show that not all business actors have sufficient financial literacy, especially if it is related to the investment context. However, business actors are considered sufficient to have a good financial attitude but not for things such as: making budgets, monitoring cash flows, and planning business protection. This is because business actors are too busy with their business operations so they do not have enough time to do the things above..

Determinants Of Human Development Index In Papua Province 2012-2021 Waridatul Afalia; Ikrima Hamda; Shella Aurelia Adriana; Ahmad Fahrudin Alamsyah; Novi Lailiyul Wafiroh
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1076

The Human Development Index (HDI) aims to emphasize that a country's development assessment should be based on the capabilities of its population. Papua, as the province with the lowest HDI in Indonesia, reflects the poor level of living and human development in Papua. Although Papua is a special autonomous region that receives an allocation of funds, its public services and people's welfare still lag behind other provinces in Indonesia. The purpose of this study is to understand how Special Autonomy Funds, Sharia Financing, Information and Communication Technology (ICT), and Average Length of School (ALS) affect the Human Development Index. This study uses Error Correction Model (ECM) as an analysis method. The results showed that ICT did not have a significant effect on HDI, Special Autonomy Fund had a negative influence in the short term and a positive influence in the long term, Average School Year had a positive influence in the short term and a negative influence in the long term, while Islamic Bank Financing had a positive influence both in the short and long term.

Strategi Penguatan Keberlangsungan Usaha Melalui Edukasi Literasi Keuangan: Studi Pada Sentra Indutri Tempe Sanan Mega Noerman Ningtyas; Novi Lailiyul Wafiroh
IQTISHODUNA IQTISHODUNA (VOL.19, No.1, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v1i1.20387

Education to improve the understanding of financial literacy in MSMEs is one of the efforts that can be carried out to enrich their knowledge. This knowledge will be useful for their business, especially for sustainability of their business. This research was conducted at the Tempe Sanan Industrial Center, Malang using a qualitative method, that is interviews. The results of the study show that not all business actors have sufficient financial literacy, especially if it is related to the investment context. However, business actors are considered sufficient to have a good financial attitude but not for things such as: making budgets, monitoring cash flows, and planning business protection. This is because business actors are too busy with their business operations so they do not have enough time to do the things above..

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