Articles
<![CDATA[Pengaruh Risiko Likuiditas Terhadap Profitabilitas pada Perbankan Syariah dan Konvensional Di Indonesia ]]>
<![CDATA[Nugraheni, Peni]]>;
<![CDATA[Alam, Whinda Febrianti Iskandar]]>
<![CDATA[ Journal of Accounting and Investment Vol 15, No 1: January 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This research aims to test the influence of liquidity risk to profitability in the Sharia and Conventional Banking empirically, and also to compare the existence of liquidity risk and profitability in the Sharia and Conventional Banking. Financing to Deposit Ratio (FDR), Liquid Asset to Deposit (LAD), and Liquid asset to Total Asset (LTA) as the proxy of liquidity risk. Profitability was proxied by Return on Asset (ROA). The results show that in Sharia Banking, FDR and LTA influence profitability positively and significanly, while the LAD influence negatively to the profitability. In the Conventional Banking, LTA variable effects negative and significant to the profitability and for the FDR and LAD have not significant effect on profitability. The research also finds that variables of FDR and LTA in Conventional and Sharia banking have significant differences, while LAD and ROA in Conventional and Sharia Banking have not significant differences.]]>
<![CDATA[Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit ]]>
<![CDATA[Nugraheni, Peni]]>
<![CDATA[ Journal of Accounting and Investment Vol 6, No 1: January 2005 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This research examines the effect of the Public Accountant Firm (KAP) culture in audit team communication. The samples used in this study is accountant publics ever or joining in audit team for certain duty with working experience between three up to five years in the KAP audit division. The samples consist of 118 accountant publics from 50 KAP in 8 cities at Java Island and Bali. The proxies for KAP culture are bureaucracy, inovatif and suportif culture. The result indicate that bureaucracy and suportif culture significantly influence the audit team communication. The result have implication to KAP about how to create the right culture to support the success of audit team communication in resulting a quality audit opinion.]]>
<![CDATA[Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y) ]]>
<![CDATA[Ilham Maulana Saud]]>;
<![CDATA[Iman Teguh]]>;
<![CDATA[Peni Nugraheni]]>
<![CDATA[ InFestasi Vol 14, No 2 (2018): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v14i2.4858
<![CDATA[This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.]]>
<![CDATA[VOLUNTARY DISCLOSURE IN INDONESIA: COMPARISON OF SHARIAH AND NON-SHARIAH COMPLIANT COMPANIES ]]>
<![CDATA[Peni Nugraheni]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Shariah compliant companies are companies which the activities are accordance with Shariah principles. Indonesia, through Bapepam issues Shariah Securities List containing companies which has fulfilled the Shariah requirements issued by regulators. This study attempts to find out the practice of voluntary disclosure of the Shariah compliant companies and identifies the differences with the practice of non-Shariah compliant companies. This research investigates the quantity and quality of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by Khomsiah (2005). Based on content analysis of 2009 annual report of 55 Indonesian listed companies for each category, the finding describes the differencse in the quantity and quality of voluntary disclosure value of Shariah and non-Shariah compliant companies. Shariah compliant companies disclose more items and have higher quality of disclosure than non-Shariah compliant companies.Keywords: Shariah compliant companies, voluntary disclosure, content analysis Perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah (Shariah compliant companies) adalah emiten atau perusahaan publik yang kegiatannya sesuai dengan prinsip Syariah. Bapepam telah menerbitkan Daftar Efek Syariah yang memuat kumpulan efek yang tidak bertentangan dengan prinsip-prinsip Syariah di pasar modal. Studi ini bertujuan untuk mengetahui praktek pengungkapan sukarela oleh perusahaan yang sesuai Syariah dan membandingkannya dengan perusahaan non-Syariah yang terdaftar di pasar modal Indonesia. Kuantitas dan kualitas pengungkapan sukarela dalam 55 laporan tahunan tahun 2009 untuk masing-masing kategori diukur menggunakan content analysis melalui 30 indeks pengungkapan yang dikembangkan oleh Khomsiah (2005). Hasil penelitian menunjukkan bahwa perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah mengungkapkan lebih banyak item dengan kualitas yang lebih tinggi dibandingkan dengan perusahaan non-Syariah.Kata kunci: perusahaan Syariah, pengungkapan sukarela, content analysis]]>
<![CDATA[Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan ]]>
<![CDATA[Peni Nugraheni]]>;
<![CDATA[Deasy Permatasari]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol20.iss2.art6
<![CDATA[The development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with shariah. This study examines the factors that affect the disclosure of ISR on companies listed in the List of Islamic Securities (DES) in 2014. The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ISR index developed by Hanifa and Hudaib (2007), which consist of four dimensions and 59 items. Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on ISR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of ISR.]]>
<![CDATA[Sharia supervisory board and social performance of Indonesian Islamic banks ]]>
<![CDATA[Peni Nugraheni]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol22.iss2.art6
<![CDATA[This study aims to examine the effect of Sharia Supervisory Board (SSB) characteristics on the level of social performance in Islamic banks in Indonesia. Social function becomes a special feature of Islamic banks that differentiates them from conventional banks. SSB characteristics consist of size, number of meeting, educational qualification, reputation, and cross-membership of SSB members. The data is taken from annual report of Islamic banks in Indonesia for the year 2010-2014 and processed by panel data regression using eviews. The results show that size and reputation of SSB members have significant effect on the social performance while the meeting, educational qualification, and cross membership of SSB members do not have effect on the social performance. The finding also shows that social performance of IBs in Indonesia is relatively high. This study has contribution on the measurement of social performance of Islamic banks and understanding the influence of SSB characteristic on social performance of IBs in Indonesia. ]]>
<![CDATA[Managing social and environmental activities: toward sustainability of companies ]]>
<![CDATA[Peni Nugraheni]]>;
<![CDATA[Arum Indrasari]]>;
<![CDATA[Noradiva Hamzah]]>;
<![CDATA[Ruhanita Maelah]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art6
<![CDATA[Company's contribution to community through social activities and participations in protecting the environment gets more attention from the society. Similarly, the awareness of the company to contribute to the welfare of the community is also increasing. The paper aims to describe the importance of Corporate Social and Environmental Activities (CSEA) and the strategy of the company in managing and reporting CSEA. The sources of the data in this study were the secondary data from the previous literature, annual reports, and sustainability reports of the companies which were analyzed regarding to their implementations of CSEA. Some actions need to be planned by the companies to maximize their contributions to society through CSEA; among others are allocation of specific funds, establishment of specific department or division to manage CSEA, formulation and implementation of CSEA, disclosure and monitoring of CSEA. CSEA and its implementation report can influence the sustainability of company because the stakeholders will have positive appraisal to the company. This study is expected to provide an overview on the management of CSEA as a form of corporate social responsibility in improving the welfare of the community.]]>
<![CDATA[Board of directors and credit risk: An empirical study of Indonesian Islamic banks ]]>
<![CDATA[Peni Nugraheni]]>;
<![CDATA[Rifqi Muhammad]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v23i4.3484
<![CDATA[Credit risk is the primary risk in the banking industry related to its function in distributing credit to customers. Decreasing credit risk is the main duty of the management of banks. We examine the relationship between the Board of Directors (BOD) characteristics and credit risk in the Indonesian Islamic bank. BOD characteristics consist of BOD size, educational qualification, number of meetings, and expertise. The samples in this study are full-fledged Islamic banks in Indonesia that publish annual reports for the year 2013-2017. The data are processed using panel data regression. We indicate that the number of BOD meetings has a negative influence on credit risk, BOD size has a positive influence on credit risk while educational qualification and expertise do not influence credit risk of Islamic banks in Indonesia. Understanding BOD characteristics and credit risk are useful to mitigate the implementation of corporate governance for Islamic banks in the two-tier board system. The findings are expected to have a contribution to strengthening the BOD’s role to encourage the better performance of Islamic banks.JEL Classification: G21, G32DOI: https://doi.org/10.26905/jkdp.v23i4.3484]]>
<![CDATA[The Impact of Corporate Governance on Customer Satisfaction and Loyalty of Islamic Insurance Company in Indonesia ]]>
<![CDATA[Peni Nugraheni]]>;
<![CDATA[Lia Fauziah]]>
<![CDATA[ Journal of Accounting and Investment Vol 20, No 2: May 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2002120
<![CDATA[The implementation of the corporate governance in managing Islamic insurance companies hopefully can support the performance of companies to provide the best services for consumers in accordance with the Islamic principles. Good performance related to transparancy, independency, accountability, responsibility, fairness and sharia compliance are expected to increase the trust of potential customers of Islamic insurance. This study aims to examine the impact of the corporate governance toward customer satisfaction and customer loyalty in Islamic insurance companies in Indonesia. A purposive sampling technique is used for this research. Using primary data through questionnaires to Islamic insurance customer, the research finds that corporate governance positively influence the customer satisfaction and customer loyalty. Another result reveals that the customer satisfaction positively influences customer loyalty. This study recommends the strengthening of corporate governance implementation to enhance the attractiveness of Islamic insurance company and give impact on customer satisfaction and customer loyalty.]]>
<![CDATA[Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). ]]>
<![CDATA[Peni Nugraheni]]>;
<![CDATA[Ristina Wijayanti]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v20i1.788
<![CDATA[The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies ]]>
