scholarly journals Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective

2021 ◽  
Vol 25 (1) ◽  
pp. 76-86
Author(s):  
Ichsan Setiyo Budi
Keyword(s):  
Ethical Behavior ◽  
Behavior Management ◽  
Islamic Banks ◽  
Test Results ◽  
Services Research ◽  
The Public ◽  
Corporate Social ◽  
Positive Effect ◽  
And Training

This study aims to examine the effect of ICSR disclosure on the performance of IBs in Indonesia. Disclosures are prepared based on AAOIFI standards and previous researches then formed a disclosure index, while the performance of IBs is compiled from financial performances: ROA, ROE, and productivity performances which are formed into variables are formed by factor analysis. The samples of this research are 12 IBs from 2008 until 2019. Several IBs that had not yet been established in 2008 had been observed since the establishment of the banks until 2019, from this, it is obtained 121 observations. The test results show that all indicators of ICSR disclosure consisting of eight indicators: sharia compliance, ethical behavior, management, human resources, environment, social activities, products and services, research and development, and training have a positive effect on the performance of IBs. This provides an understanding that all of the disclosure indicators provide a good image or reputation to the public, thereby generating trust and in the long-term improving the performance of IBs.

scholarly journals ANALISIS VECTOR AUTOREGRESSION (VAR) TERHADAP INTERRELATIONSHIP ANTARA FINANCING DEPOSIT RATIO (FDR) DAN RETURN ON ASSET (ROA) PADA BANK SYARIAH DI INDONESIA

2019 ◽  
Vol 3 (2) ◽  
pp. 19-39
Author(s):  
Iskandar Iskandar
Keyword(s):  
Analytical Tool ◽  
Coefficient Of Determination ◽  
Var Model ◽  
Small Contribution ◽  
Islamic Banks ◽  
Test Results ◽  
Vector Autoregressive Model ◽  
Vector Autoregressive ◽  
Positive Effect

The Vector Autoregressive Model (VAR) is a very useful analytical tool in understanding the existence of interrelationships between economic variables and in the formation of a structured economy. This study aims to explain the analysis of the Vector Autoregressive (VAR) model and explain the application of the Vector Autoregressive (VAR) model for influence analysis. The FDR ratio in the Sharia Commercial banks tends to be stable. This is illustrated from the coefficient of determination which is almost close to 100%, namely 91.55%. Cointegration test results show there is no long-term balance relationship between FDR variables with ROA of Islamic banks in Indonesia. ROA has a positive effect on ROA while ROA on FDR is negative, meaning that FDR makes a small contribution to ROA.

Approaches to Supporting Local and Community Development

2018 ◽  
Author(s):  
Liesel Mack Filgueiras ◽  
Andreia Rabetim ◽  
Isabel Aché Pillar
Keyword(s):  
Large Scale ◽  
Mining Company ◽  
The Sustainable Development ◽  
Social Partnership ◽  
The Public ◽  
Mining Investment ◽  
The Social ◽  
Corporate Social

Reflection about the role of community engagement and corporate social investment in Brazil, associated with the presence of a large economic enterprise, is the major stimulus of this chapter. It seeks to present how cross-sector governance can contribute to the social development of a city and how this process can be led by a partnership comprising a corporate foundation, government, and civil society. The concept of the public–private social partnership (PPSP) is explored: a strategy for building a series of inter-sectoral alliances aimed at promoting the sustainable development of territories where the company has large-scale enterprises, through joint efforts towards integrated long-term strategic planning, around a common agenda. To this end, the case of Canaã dos Carajás is introduced, a municipality in the State of Pará, in the Amazon region, where large-scale mining investment is being carried out by the mining company Vale SA.

scholarly journals Addressing inequality in Malaysia through corporate social intrapreneurship

2018 ◽  
Vol 53 ◽  
pp. 01001
Author(s):  
Asrif Omar Che Yusoff
Keyword(s):  
Corporate Social Responsibility ◽  
The Public ◽  
Global Context ◽  
The Past ◽  
The Subject ◽  
The Government ◽  
Corporate Social ◽  
Coordination And Collaboration ◽  
Social Sectors

Inequality has been a long standing issue in Malaysia, although the situation has been statistically improving over the past 40 years. From a Gini coefficient of 0.51 in 1970, the government has done considerably well to bring the figure down to 0.39 in 2016. Efforts toward improving the situation are aplenty, but there is room for improvement in terms of the coordination and collaboration of initiatives that are carried out within the public, private, and social sectors. This paper explores the idea of corporate social intrapreneurship as a potential vehicle to mitigate inequality in the country for the long term. Through the analysis of existing literatures and data on the subject, the aim is to first of all, provide a historical and global context on how the roles of corporation have evolved over the years, discuss the transformative views on social intrapreneurship against traditional corporate social responsibility, and offer considerations to further corporate social intrapreneurship initiatives through public-private partnerships in Malaysia.

scholarly journals Brief communication: Appropriate messaging is critical for effective earthquake early warning systems

2021 ◽  
Author(s):  
Meng Zhang ◽  
Xue Qiao ◽  
Barnabas C. Seyler ◽  
Baofeng Di ◽  
Yuan Wang ◽  
...  
Keyword(s):  
Early Warning ◽  
Communication Channels ◽  
Early Warning Systems ◽  
Earthquake Early Warning ◽  
Warning Systems ◽  
The Public ◽  
Earthquake Early Warning Systems ◽  
Great Progress ◽  
And Training

Abstract. The earthquake early warning systems (EEWSs) in China have achieved great progress, with warning alerts being successfully delivered to the public in some regions. We examined the performance of the EEWS in China's Sichuan Province during the 2019 Changning Earthquake. Although its technical effectiveness was tested with the first alert released 10 s after the earthquake, we found that a big gap existed between the EEWS's message and the public's response. We highlight the importance of EEWS alert effectiveness and public participation for long-term resiliency, such as delivering useful alert messages through appropriate communication channels and training people to understand and properly respond.

scholarly journals The Efffect of Profitability, Fundings, and Financing for Corporate Social Responsibility Disclosure in Islamic Banking

2020 ◽  
Vol 4 (1) ◽  
pp. 365
Author(s):  
Risti Lia Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Islamic Banks ◽  
Resources Distribution ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Positive Effect

The purpose of this study is to analyze the effect of profitability, fundings, and financing on the disclosure of Corporate Social Responsibility in Islamic Banks in Indonesia. The sample used was 11 Islamic banks in Indonesia which were listed on the Indonesia Stock Exchange and consistently published financial statements and corporate social responsibility reports for the period 2012-2018. The analysis of this study uses the multiple regression method (multiple regression). The results of the study explained that Profitability, Fundings and Financing together have a significant positive effect on CSR (Corporate Social Responsibility). Constraints that are still commonly found in the implementation of CSR are cost issues, competent human resources, distribution of activities and determination of targets, forms of activities, licensing and regulatory issues, lack of partnerships, socialization of activities, understanding of implementation and evaluation in the field, and many persons who carry out illegal levies on the ground.

scholarly journals The Factors Affecting Islamic Financing for Homeownership

2021 ◽  
pp. 48-54
Author(s):  
Neva Sunba Dena ◽  
◽  
Suhel Suhel ◽  
Imam Asngari ◽  
◽  
...  
Keyword(s):  
Household Income ◽  
Negative Impact ◽  
Least Square ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Short Term ◽  
Ordinary Least Square ◽  
Study Results ◽  
Positive Effect

Indonesia has a significant and growing shortfall of housing. Existing supply is in poor condition and demand is rising for new units. Meanwhile, people's purchasing power to buy a house is still relatively low. Government overcomes added stock housing availability by collaborating with private developers to help meet the demand for housing needs. Islamic banks can provide funds to buy houses for the community. This study analyzes the effect of third-party fund (TPF), margin of homeownership financing (PPR), inflation, and household income on Islamic financing for homeownership. The analytical model used in this research is the ordinary least square with the Error Correction Model (ECM) method. The Ordinary Least Square (OLS) method in this study is used to see the relationship between the short-term and long-term effects of the independent variables on the dependent variable. The analytical tool used in this research is Econometric Views (EViews 10 Standard Edition for Windows). The study results show that in the short term, the TPF, PPR margin, inflation, and household income variables have a significant positive effect on homeownership financing in Islamic banks in Indonesia. The long term TPF, inflation, and household income variables have a significant positive effect on homeownership financing in Islamic banks in Indonesia, but the variable of PPR margin has a significant negative impact on sharia financing for homeownership.

scholarly journals PENGUNGKAPAN ANTI KORUPSI DAN KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PERUSAHAAN TERDAFTAR DI INDEKS SRI KEHATI

2017 ◽  
Vol 15 (2) ◽  
pp. 28
Author(s):  
Nina Karina Karim ◽  
A Animah ◽  
Elin Erlina Sasanti
Keyword(s):  
Financial Performance ◽  
Negative Consequences ◽  
Whistle Blowing ◽  
The Public ◽  
Short And Long Term ◽  
Market Distortion ◽  
Corporate Social ◽  
Corporate Customers ◽  
Disclosure Practice

Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index and FTSEGoods Bursa Malaysia Index on their financial performance, both the short and long term. The results showed that only the whistle blowing policies were fully disclosed by all companies in the sample of this study. The results also show that the disclosure of anti-corruption has significant influence on the company's profitability only in the long term for companies registered in Sri Kehati Indonesia index. As for the sample of companies registered in Malaysia FTSEGoods Index, the results showed that the disclosure of anti-corruption affect the company's financial performance both in the short term and in the long term. This implies that investors were responding to the anti corruption issues disclosed by the companies and companies should keep the disclosure practice in the future. Keywords: anti-corruption, corporate social responsibility, disclosure, financial performance.

scholarly journals PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN

2019 ◽  
Vol 11 (1) ◽  
pp. 15
Author(s):  
Heni Swastika ◽  
Titik Aryati
Keyword(s):  
Hypothesis Test ◽  
Total Sample ◽  
Short Term ◽  
Asset Turnover ◽  
Corporate Social ◽  
Long Term Performance ◽  
Term Performance ◽  
A Company ◽  
Positive Effect

<p class="Style1"><em>This Thesis is done in order to give empirical prove about Corporate Social </em><em>Responsibily (CSR) related to Company Financial Performance (productivity and value </em><em>of a company). In this Thesis, company's performance devided in short term </em><em>performance and long term performance. Company's short term performance is company's productivy based on Asset Turnover (ATO), while Company's long term </em><em>pe</em><em>4</em><em>formance </em><em>is company's value </em><em>based on Price to Book Value (PBV). Corporate Social Reponsibility (CSR) performance is measured with Sustainability Report Disclosure Index (SRDI). Population used in this thesis is the company that have been registered in Bursa Efek Indonesia (BEI) in a certain period between 2012 until 2014. Total sample for this Thesis are 31 Banking company which is chosen using purposive sampling method. The data for this thesis is analyzed using classical assumption test and hypothesis test using Doubled Linear Regression. This research proves that Corporate Social Responsibility (CSR) brings positive effect related to Productivity of a Company and Value of a Company.</em></p>

scholarly journals IMPLEMENTATION OF THE CORPORATE SOCIAL RESPONSIBILITY PROGRAM: SHOPEE FOR THE BAMBOO COMMUNITY OF PRINGGODANI

2019 ◽  
Vol 2 (2) ◽  
pp. 128-136
Author(s):  
DESSY ISFIANADEWI ◽  
TEZZA ADRIANSYAH ANWAR
Keyword(s):  
Program Implementation ◽  
Community Education ◽  
Validity And Reliability ◽  
The Public ◽  
Interview Method ◽  
Data Validity ◽  
Corporate Social ◽  
The Village ◽  
And Training ◽  
Positive Results

This study aims to determine the extent of the benefits of implementing CSR programs provided by companies to the public. Specifically, this research was carried out on the implementation of CSR programs carried out by Shopee, Shopee for the Country, for the community, in this case, the Pringgodani community as the recipient of assistance. This village is widely known for bamboo crafts made by craftsmen in the village.  This study use three methods of data collection, namely: interview method, observation, and documentation to maintain data validity and reliability. The results of this study note that CSR programs carried out by Shopee, Shopee for the Country to the Pringgodani Community include: UMKM (Community) education and training assistance in workshop building, capital assistance in the form of purchasing production machinery, assistance with product promotion and marketing partners online. The success of the Shopee CSR program to improve and develop the Community's potential has provided positive results and impacts even though it has not been fully optimized. This is because there are still some obstacles in addition to the existence of several supporting factors. It can be concluded that the current needs of the Community are the existence of education and ongoing assistance to craftsmen in producing quality products and running businesses that are ready to compete. Suggestions, CSR programs should be delivered directly to the recipient community without intermediaries, so that the program implementation can be carried out directly by the community.

scholarly journals Pengaruh tanggung jawab sosial terhadap kinerja keuangan: Struktur kepemilikan sebagai variabel moderasi

2021 ◽  
Vol 17 (1) ◽  
pp. 54-68
Author(s):  
Anita Anita ◽  
Desrika Putri Amalia
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Total Sample ◽  
Ownership Concentration ◽  
Moderating Variables ◽  
Corporate Social ◽  
Positive Effect

This research was conducted to prove empirically the influence of social responsibility on financial performance moderated by the ownership structure of companies listed on the Indonesia Stock Exchange. The variables contained in this study were ownership concentration, the proportion of tradeable shares, leverage, long-term debt, and company size. The proportion of tradeable shares and ownership concentration were moderating variables. Companies listed on the Indonesia Stock Exchange with a total sample of 384 companies were selected based on predetermined criteria. Eviews were programs used to test panel data taken from annual company reports published for 5 years. The results of the study after the data test stated that social responsibility has a significant positive effect while the proportion of tradeable shares and ownership concentration do not have a significant effect on performance. The moderating variables contained in this study positively influence corporate social responsibility toward financial performance.

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