Pub Date : 2023-09-30DOI: 10.33830/jfba.v3i2.5007.2023
Agung Prihadi, Rida Perwita, Shufia Zuhroh
Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance that has been carried out by work units in Ministries/Institutions in work and budget planning and budget execution that has been carried out based on predetermined targets in budget documents with consideration of achievements on budget management and indicators budget performance in a one-year budget period. The Secretariat of the Directorate General of Vocational Education as one of the work units within the Ministry of Education, Culture, Research, and Technology has the main duties and functions in the form of service management support, one of which is in the field of budget management and financial implementation. The author conducted this research in order to find out the level of budget performance obtained by the Secretariat of the Directorate General of Vocational Education for the 2020 and 2021 fiscal years. The research method was carried out using a qualitative phenomenological approach which was analyzed descriptively. The data used are data on the value of the Budget Performance Evaluation (EKA) aspect and data on the value of the Budget Implementation Performance Indicator (IKPA) aspect. The results of the study show that within 2 (two) years, since it was formed, the Secretariat of the Directorate General of Vocational Education obtained a Budget Performance Score with a VERY GOOD predicate but has decreased from 2020 to 2021 so improvements are needed in several aspects of the existing indicator variables.
{"title":"Measurement of Budget Performance Value at The Secretariat of The Directorate General of Vocational Education","authors":"Agung Prihadi, Rida Perwita, Shufia Zuhroh","doi":"10.33830/jfba.v3i2.5007.2023","DOIUrl":"https://doi.org/10.33830/jfba.v3i2.5007.2023","url":null,"abstract":"Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance that has been carried out by work units in Ministries/Institutions in work and budget planning and budget execution that has been carried out based on predetermined targets in budget documents with consideration of achievements on budget management and indicators budget performance in a one-year budget period. The Secretariat of the Directorate General of Vocational Education as one of the work units within the Ministry of Education, Culture, Research, and Technology has the main duties and functions in the form of service management support, one of which is in the field of budget management and financial implementation. The author conducted this research in order to find out the level of budget performance obtained by the Secretariat of the Directorate General of Vocational Education for the 2020 and 2021 fiscal years. The research method was carried out using a qualitative phenomenological approach which was analyzed descriptively. The data used are data on the value of the Budget Performance Evaluation (EKA) aspect and data on the value of the Budget Implementation Performance Indicator (IKPA) aspect. The results of the study show that within 2 (two) years, since it was formed, the Secretariat of the Directorate General of Vocational Education obtained a Budget Performance Score with a VERY GOOD predicate but has decreased from 2020 to 2021 so improvements are needed in several aspects of the existing indicator variables.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.33830/jfba.v3i2.5195.2023
Nur Sry, Nansih Cahyani, Syahril Djaddang, Sailendra, Article Info
The desired outcome of the research is to examine and empirically establish the effect of tax planning, deferred tax assets, deferred tax expense, and profitability on earnings management in energy sector firms established on the Indonesia Stock Exchange (IDX) between 2015-2020, with earnings quality as a moderating variable and leverage and firm size as control variables. According to the research object's criteria, the samples used in this research were 11 firms from 78 in the energy sector. Purposive sampling was used in the research, along with the Moderated Regression Analysis (MRA) test. According to the result of this research, tax planning, deferred tax expense, and profitability, all have a positive effect on earnings management, but deferred tax assets have no effect. Earnings quality, as a moderating variable, can mitigate the effects of tax planning on earnings management, but cannot mitigate the effects of profitability on earnings management. Furthermore, leverage has no effect on earnings management as a control variable, whereas firm size has a negative effect on earnings management. This research's contribution is a discussion of research results and differences with previous research results and related theories, and it can be implemented in every company's management in its operations for policy-making and management decisions for firms, particularly in the energy sector
{"title":"Earnings Management Factors Analysis Using Earnings Quality as a Moderator (An Energy Firm Will Be Established On The Indonesia Stock Exchange Between 2015-2020)","authors":"Nur Sry, Nansih Cahyani, Syahril Djaddang, Sailendra, Article Info","doi":"10.33830/jfba.v3i2.5195.2023","DOIUrl":"https://doi.org/10.33830/jfba.v3i2.5195.2023","url":null,"abstract":"The desired outcome of the research is to examine and empirically establish the effect of tax planning, deferred tax assets, deferred tax expense, and profitability on earnings management in energy sector firms established on the Indonesia Stock Exchange (IDX) between 2015-2020, with earnings quality as a moderating variable and leverage and firm size as control variables. According to the research object's criteria, the samples used in this research were 11 firms from 78 in the energy sector. Purposive sampling was used in the research, along with the Moderated Regression Analysis (MRA) test. According to the result of this research, tax planning, deferred tax expense, and profitability, all have a positive effect on earnings management, but deferred tax assets have no effect. Earnings quality, as a moderating variable, can mitigate the effects of tax planning on earnings management, but cannot mitigate the effects of profitability on earnings management. Furthermore, leverage has no effect on earnings management as a control variable, whereas firm size has a negative effect on earnings management. This research's contribution is a discussion of research results and differences with previous research results and related theories, and it can be implemented in every company's management in its operations for policy-making and management decisions for firms, particularly in the energy sector","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"124 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.33830/jfba.v3i2.6279.2023
R. Mais, Ainun Komala Indah
The purpose of this study is to obtain empirical evidence on the effects of institutional ownership, managerial ownership, and board size on capital structure by considering firm size as a moderating variable. The research is conducted through the website www.idx.co.id, during the period 2018-2021 he surveyed 23 companies in the real estate and real estate sector listed on IDX, the research period is his four years. Aggregated data is used by 92 companies that process data using Eviews. Research has shown that management ownership and board size have a positive impact on capital structure. Firm size can relax the relationship between institutional and managerial ownership in the capital structure. Institutional ownership does not affect the capital structure. The study also found that firm size does not mitigate the impact of board size on capital structure. The number of directors' meetings in this study had no effect so this could have happened because during a board of directors' meeting they could not be responsible for determining whether management had fulfilled its responsibilities and exercised control. especially in minimizing the use of debt in the capital structure and governance control of property and real estate companies.
{"title":"The Effect of Good Corporate Governance on Capital Structure With Company Size As A Moderating Variable","authors":"R. Mais, Ainun Komala Indah","doi":"10.33830/jfba.v3i2.6279.2023","DOIUrl":"https://doi.org/10.33830/jfba.v3i2.6279.2023","url":null,"abstract":"The purpose of this study is to obtain empirical evidence on the effects of institutional ownership, managerial ownership, and board size on capital structure by considering firm size as a moderating variable. The research is conducted through the website www.idx.co.id, during the period 2018-2021 he surveyed 23 companies in the real estate and real estate sector listed on IDX, the research period is his four years. Aggregated data is used by 92 companies that process data using Eviews. Research has shown that management ownership and board size have a positive impact on capital structure. Firm size can relax the relationship between institutional and managerial ownership in the capital structure. Institutional ownership does not affect the capital structure. The study also found that firm size does not mitigate the impact of board size on capital structure. The number of directors' meetings in this study had no effect so this could have happened because during a board of directors' meeting they could not be responsible for determining whether management had fulfilled its responsibilities and exercised control. especially in minimizing the use of debt in the capital structure and governance control of property and real estate companies.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139331562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-11DOI: 10.33830/jfba.v3i1.5058.2023
Muhammad Aliyuddin
Fiscal decentralization has become a trend in countries around the world over the past few decades. Therefore, it is necessary to investigate the impact of fiscal decentralization on economic, social, and political aspects. The rapid development of publications on fiscal decentralization makes it difficult to synthesise a complete, streamlined, and relevant body of knowledge. Therefore, this study aims to find out about the latest developments of related research topics in fiscal decentralization. The research method used in this study is bibliometric analysis using the Voswiewer application. The bibliometric techniques used in this research are performance analysis and science mapping. The data source in this study comes from Dimensions.ai. Based on the results of the analysis in this study, it can be seen that research related to fiscal decentralization is mostly carried out in China. The relationship between fiscal decentralization and environmental as well as energy issues is the latest trend in the field of fiscal decentralization research.
{"title":"Thirty Years of Fiscal Decentralization Research: a Bibliometric Analysis","authors":"Muhammad Aliyuddin","doi":"10.33830/jfba.v3i1.5058.2023","DOIUrl":"https://doi.org/10.33830/jfba.v3i1.5058.2023","url":null,"abstract":"Fiscal decentralization has become a trend in countries around the world over the past few decades. Therefore, it is necessary to investigate the impact of fiscal decentralization on economic, social, and political aspects. The rapid development of publications on fiscal decentralization makes it difficult to synthesise a complete, streamlined, and relevant body of knowledge. Therefore, this study aims to find out about the latest developments of related research topics in fiscal decentralization. The research method used in this study is bibliometric analysis using the Voswiewer application. The bibliometric techniques used in this research are performance analysis and science mapping. The data source in this study comes from Dimensions.ai. Based on the results of the analysis in this study, it can be seen that research related to fiscal decentralization is mostly carried out in China. The relationship between fiscal decentralization and environmental as well as energy issues is the latest trend in the field of fiscal decentralization research.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127956922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-11DOI: 10.33830/jfba.v3i1.5083.2023
Dede Nursaman, Harnovinsah, N. Ahmar
The purpose of this study is to analyze the role of CEO power and foreign ownership of the election a Public Accounting Firm (KAP) and the effectiveness of the Audit Committee as a moderator. The research objects used are companies that are included in the IDX80 index on the Indonesian Stock Exchange 2017-2021. Based on the purposive sampling technique, sample of 42 companies was obtained which were considered to meet the criteria as research objects. The analytical method used in this study is Structural Equation Modeling (SEM) with SmartPLS 3 software. The results show partially that the higher the CEO power, foreign ownership and foreign ownership moderated by the effectiveness of the Audit Committee, the company more likely choose Big 4 KAP as external auditors. Meanwhile, the higher the CEO power, which is moderated by the effectiveness of of the Audit Committee, more likely choose non-Big 4 KAP.
{"title":"Role of CEO Power and Foreign Ownership in the Selection of Public Accounting Firms and the Effectiveness of the Audit Committee as Moderators","authors":"Dede Nursaman, Harnovinsah, N. Ahmar","doi":"10.33830/jfba.v3i1.5083.2023","DOIUrl":"https://doi.org/10.33830/jfba.v3i1.5083.2023","url":null,"abstract":"The purpose of this study is to analyze the role of CEO power and foreign ownership of the election a Public Accounting Firm (KAP) and the effectiveness of the Audit Committee as a moderator. The research objects used are companies that are included in the IDX80 index on the Indonesian Stock Exchange 2017-2021. Based on the purposive sampling technique, sample of 42 companies was obtained which were considered to meet the criteria as research objects. The analytical method used in this study is Structural Equation Modeling (SEM) with SmartPLS 3 software. The results show partially that the higher the CEO power, foreign ownership and foreign ownership moderated by the effectiveness of the Audit Committee, the company more likely choose Big 4 KAP as external auditors. Meanwhile, the higher the CEO power, which is moderated by the effectiveness of of the Audit Committee, more likely choose non-Big 4 KAP.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"255 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122643940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-11DOI: 10.33830/jfba.v3i1.4488.2023
The purpose of this study was to determine the effect of production volume on prevention costs, the effect of production volume on appraisal costs, the effect of production volume on damaged products, the Effect of prevention costs on damaged products, and the effect of appraisal costs on damaged products. This type of research is quantitative. The type of research data is secondary data for 2019-2020 which consists of reports on production volume, prevention costs, appraisal fees, and damaged products. The analytical method uses the Smart Partial Least Square (SmartPLS) software 3. The results of this study indicate that production volume has a positive and significant effect on prevention costs, production volume has a positive and significant effect on appraisal costs, production volume has a positive and significant effect on damaged products, prevention costs have a negative but not significant effect on damaged products, and appraisal costs have a positive but not significant effect on damaged products. All hypotheses put forward in this study were declared accepted. The implications of the results of this study can be taken into consideration for companies by comparing data on handling costs, appraisal costs, production volume.
{"title":"Effect of Production Volume on Prevention Costs, Valuation Costs, and Damaged Products in the Seafood Processing Industry","authors":"","doi":"10.33830/jfba.v3i1.4488.2023","DOIUrl":"https://doi.org/10.33830/jfba.v3i1.4488.2023","url":null,"abstract":"The purpose of this study was to determine the effect of production volume on prevention costs, the effect of production volume on appraisal costs, the effect of production volume on damaged products, the Effect of prevention costs on damaged products, and the effect of appraisal costs on damaged products. This type of research is quantitative. The type of research data is secondary data for 2019-2020 which consists of reports on production volume, prevention costs, appraisal fees, and damaged products. The analytical method uses the Smart Partial Least Square (SmartPLS) software 3. The results of this study indicate that production volume has a positive and significant effect on prevention costs, production volume has a positive and significant effect on appraisal costs, production volume has a positive and significant effect on damaged products, prevention costs have a negative but not significant effect on damaged products, and appraisal costs have a positive but not significant effect on damaged products. All hypotheses put forward in this study were declared accepted. The implications of the results of this study can be taken into consideration for companies by comparing data on handling costs, appraisal costs, production volume.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130001575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-11DOI: 10.33830/jfba.v3i1.3707.2023
Yudhistira Ardana, Fikri Rizki Utama, Audy Anzany Risvana
When investing in a company, investors frequently consider a number of criteria, such as financial success, brand or reputation, track record, and social effect through corporate social responsibility (CSR). This study seeks to quantify the impact of profitability, leverage, business size, and institutional ownership on the disclosure of corporate social responsibility. This study's sample is comprised of consumer products firms listed on the Indonesia Stock Exchange for the period of 2018–2020. The error correction model is the methodology utilized in this investigation. The long-term effects of leverage and business size on CSR disclosure were unfavorable and significant, according to the findings. The institutional ownership variable has a positive but not statistically significant effect, but the profitability variable has a statistically significant positive effect. On the other hand, the leverage variable has a substantial negative effect on CSR disclosure in the short term. While the scale of the organization has no negative influence of any significance, The influence of the institutional ownership variable is positive but insignificant. The profitability variable has a substantial beneficial impact.
{"title":"Effect of Leverage, Firm Size, Institutional Ownership, and Profitability on CSR Disclosure in Consumer Goods Companies in Indonesia","authors":"Yudhistira Ardana, Fikri Rizki Utama, Audy Anzany Risvana","doi":"10.33830/jfba.v3i1.3707.2023","DOIUrl":"https://doi.org/10.33830/jfba.v3i1.3707.2023","url":null,"abstract":"When investing in a company, investors frequently consider a number of criteria, such as financial success, brand or reputation, track record, and social effect through corporate social responsibility (CSR). This study seeks to quantify the impact of profitability, leverage, business size, and institutional ownership on the disclosure of corporate social responsibility. This study's sample is comprised of consumer products firms listed on the Indonesia Stock Exchange for the period of 2018–2020. The error correction model is the methodology utilized in this investigation. The long-term effects of leverage and business size on CSR disclosure were unfavorable and significant, according to the findings. The institutional ownership variable has a positive but not statistically significant effect, but the profitability variable has a statistically significant positive effect. On the other hand, the leverage variable has a substantial negative effect on CSR disclosure in the short term. While the scale of the organization has no negative influence of any significance, The influence of the institutional ownership variable is positive but insignificant. The profitability variable has a substantial beneficial impact.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121082456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-16DOI: 10.33830/jfba.v2i2.4184.2022
Vicky Dian Herdhiani, Suratno, Ardiansyah
This study aims to assess and analyze local revenue, balance funds, capital expenditures, and regional financial independence with the contribution of BUMD as a moderating variable. This research uses quantitative methods with a descriptive approach. The population in this study was the District or City Government in the West Java Province of the Company in 2014-2019. The sampling technique was using the purposive sampling method. The sample in this study were districts or cities that still had a low level of independence as many as 72 sample units. Data analysis used moderate regression analysis (MRA) and Pearson correlation. The results showed that local revenue and capital expenditure had a positive correlation with regional financial independence and balance funds had a negative correlation with regional financial independence. Then the moderation regression analysis shows that the contribution of BUMD moderate negative towards regional financial independence, the contribution of BUMD results moderate positive towards regional financial independence. Meanwhile, the contribution of BUMD does not moderate the balance of funds towards regional financial independence.
{"title":"BUMD Contribution as a Moderation of Association Between Revenue and Expenditure with Regional Financial Independence","authors":"Vicky Dian Herdhiani, Suratno, Ardiansyah","doi":"10.33830/jfba.v2i2.4184.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i2.4184.2022","url":null,"abstract":"This study aims to assess and analyze local revenue, balance funds, capital expenditures, and regional financial independence with the contribution of BUMD as a moderating variable. This research uses quantitative methods with a descriptive approach. The population in this study was the District or City Government in the West Java Province of the Company in 2014-2019. The sampling technique was using the purposive sampling method. The sample in this study were districts or cities that still had a low level of independence as many as 72 sample units. Data analysis used moderate regression analysis (MRA) and Pearson correlation. The results showed that local revenue and capital expenditure had a positive correlation with regional financial independence and balance funds had a negative correlation with regional financial independence. Then the moderation regression analysis shows that the contribution of BUMD moderate negative towards regional financial independence, the contribution of BUMD results moderate positive towards regional financial independence. Meanwhile, the contribution of BUMD does not moderate the balance of funds towards regional financial independence.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131652557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-16DOI: 10.33830/jfba.v2i2.4182.2022
Bagus Ahmad Sudiro, N. Ahmar, Ardiansyah
In general, the principle of profit sharing in sharia banking can be done through murabahah, musyarakah, mudharabah, istishna dan ijarah contracts. The more profit sharing generated by Islamic banking, the better conditions of Islamic banking. The sample used and the data were obtained from 11 Islamic Banks in Indonesia for the period 2014-2018. Profit sharing is used as the dependent variable while murabahah, musyarakah, mudharabah, istishna, and ijarah financing are used as independent variables. The results of the research without resampling and with resampling show that murabahah, mudharabah, and istishna have a significant effect on profit sharing, and musyarakah and ijarah have no significant effect on profit sharing. Murabahah gives the most dominant influence on profit sharing.
一般来说，伊斯兰银行的利润分享原则可以通过murabahah, musyarakah, mudharabah, istishna dan ijarah合同来实现。伊斯兰银行业产生的利润分享越多，伊斯兰银行业的状况就越好。使用的样本和数据来自2014-2018年期间印度尼西亚的11家伊斯兰银行。利润分享作为因变量，murabahah、musyarakah、mudharabah、istishna和ijarah融资作为自变量。未重新采样和重新采样的研究结果表明，murabahah、mudharabah和istishna对利润分享有显著影响，而musyarakah和ijarah对利润分享没有显著影响。Murabahah对利润分成的影响最大。
{"title":"Murabahah Financing, Musyarakah, Mudharabah, Istishna and Ijarah Against Sharia Banking Profit Sharing","authors":"Bagus Ahmad Sudiro, N. Ahmar, Ardiansyah","doi":"10.33830/jfba.v2i2.4182.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i2.4182.2022","url":null,"abstract":"In general, the principle of profit sharing in sharia banking can be done through murabahah, musyarakah, mudharabah, istishna dan ijarah contracts. The more profit sharing generated by Islamic banking, the better conditions of Islamic banking. The sample used and the data were obtained from 11 Islamic Banks in Indonesia for the period 2014-2018. Profit sharing is used as the dependent variable while murabahah, musyarakah, mudharabah, istishna, and ijarah financing are used as independent variables. The results of the research without resampling and with resampling show that murabahah, mudharabah, and istishna have a significant effect on profit sharing, and musyarakah and ijarah have no significant effect on profit sharing. Murabahah gives the most dominant influence on profit sharing.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126860784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-15DOI: 10.33830/jfba.v2i2.4143.2022
Apriwandi
The sustainability report is one of the business strategies to increase investor confidence through specific disclosure items. This paper is written with the aim of disclosing the application of GRI Standards in sustainability reports of plantation companies listed on the IDX. The sample companies in this paper are 15 companies with the object being the 2021 plantation company sustainability report. The results of the analysis show that the disclosure of the GRI Standards implementation in plantation companies listed on the BEI is an average of 51.74% with an average number of disclosures of 73, 47 items are in the Partially Applied category. The largest average disclosure is on universal standards by 69.77%, environmental specific topics by 43.53%, social by 39.83% and economic by 32.36%. PT. Sampoerna Agro Tbk. is the company with the highest disclosure of 113 disclosure items or 79.58% in the Well Applied category. While the company that made the least disclosure in 2021 was PT. BISI International Tbk. with 41 disclosure items or 28.87% of the 142 items that must be disclosed are in the Limited Disclosure category. These results indicate that the application of GRI Standards is still relatively low so that special attention is needed from plantation companies to be able to increase disclosure items in the following year considering that the impact on the company's operational activities is quite large on the economy, environment and social environment around the company's location.
可持续发展报告是通过具体披露项目增加投资者信心的商业策略之一。本文旨在披露在IDX上市的种植园公司在可持续发展报告中应用GRI标准的情况。本文的样本公司是15家公司，对象是2021年种植园公司可持续发展报告。分析结果表明，BEI上市的种植企业对GRI标准执行情况的披露平均为51.74%，平均披露73条，其中部分应用类别有47条。平均披露量最大的是通用标准(69.77%)、环境专题(43.53%)、社会专题(39.83%)和经济专题(32.36%)。PT. Sampoerna农业Tbk。是在Well applications类别中披露113项披露项目最多的公司，占79.58%。而在2021年披露信息最少的公司是PT. BISI International Tbk。在142项必须披露的事项中，有41项属于有限披露，占28.87%。这些结果表明，GRI标准的应用仍然相对较低，考虑到公司经营活动对公司所在地周围的经济，环境和社会环境的影响相当大，因此需要种植园公司特别注意能够在下一年增加披露项目。
{"title":"Implementation of GRI Standards in the Sustainability Reports of Plantation Sector Companies Listed on the Indonesia Stock Exchange (IDX)","authors":"Apriwandi","doi":"10.33830/jfba.v2i2.4143.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i2.4143.2022","url":null,"abstract":"The sustainability report is one of the business strategies to increase investor confidence through specific disclosure items. This paper is written with the aim of disclosing the application of GRI Standards in sustainability reports of plantation companies listed on the IDX. The sample companies in this paper are 15 companies with the object being the 2021 plantation company sustainability report. The results of the analysis show that the disclosure of the GRI Standards implementation in plantation companies listed on the BEI is an average of 51.74% with an average number of disclosures of 73, 47 items are in the Partially Applied category. The largest average disclosure is on universal standards by 69.77%, environmental specific topics by 43.53%, social by 39.83% and economic by 32.36%. PT. Sampoerna Agro Tbk. is the company with the highest disclosure of 113 disclosure items or 79.58% in the Well Applied category. While the company that made the least disclosure in 2021 was PT. BISI International Tbk. with 41 disclosure items or 28.87% of the 142 items that must be disclosed are in the Limited Disclosure category. These results indicate that the application of GRI Standards is still relatively low so that special attention is needed from plantation companies to be able to increase disclosure items in the following year considering that the impact on the company's operational activities is quite large on the economy, environment and social environment around the company's location.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114440853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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