scholarly journals Analisis Pengungkapan Nilai Islam Dalam Laporan Tahunan Bank Syariah di Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 5-28
Author(s):  
Muhammad Praditya Mas’ud
Keyword(s):  
Exploratory Study ◽  
Annual Report ◽  
Analytical Tool ◽  
Annual Reports ◽  
Islamic Banks ◽  
Research Theme ◽  
Islamic Values

This research is an exploratory study aimed to assess the degree of suitability of thedisclosure information of Islamic values in the annual report of Islamic Banks (BUS)with items that duly disclosed. This research using 2010 BUS annual report. In order tomake this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adaptedfrom two previous studies which have similarity with this research theme, Haniffa &Hudaib (2004) and Prasetyaningsih & Prakosa (2010). This study uses content analysisas an analytical tool, which makes a set of related-specific text into analysis unit. Theresults showed that some of the new BUS emerged in 2010 have not been optimallydisclose Islamic values in their annual reports. But according to the overall score, all ofBUS annual report have disclosed enough information about Islamic values that shouldbe disclosed in annual reports.

scholarly journals PERBANDINGAN PENGUNGKAPAN NILAI-NILAI ISLAM PADA LAPORAN TAHUNAN BANK SYARIAH DI INDONESIA DAN MALAYSIA

2020 ◽  
Vol 7 (1) ◽  
pp. 141
Author(s):  
Moh Sigit Awwaludin ◽  
Noven Suprayogi
Keyword(s):  
Annual Report ◽  
Product Information ◽  
Statistical Tests ◽  
Descriptive Analysis ◽  
Information Service ◽  
Supervisory Board ◽  
Secondary Data ◽  
Annual Reports ◽  
Islamic Banks ◽  
Islamic Values

This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. The method used in research is a quantitative method using descriptive analysis techniques and test of difference. The data used in this study are secondary data, namely the annual reports of Islamic banks in Indonesia and Malaysia in 2013-2017. The disclosure aspects of Islamic values in the annual report of Islamic banks that became the focus of this study are information regarding the vision and mission, the top management information, service and product information, zakat, donation and charity, employee support, commitment to debtors, commitment to the environment and society, and evaluation of the Sharia Supervisory Board (DPS). The result of this study indicates that there are differences in the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. Based on the results of statistical tests show that the average disclosure of Islamic values in Islamic banks in Indonesia is better than Islamic banks in Malaysia. The difference in the level of disclosure is due to the status of several Islamic banks in Indonesia as publicly owned companies.Keywords: Disclosure of Islamic Values, Annual Report, Islamic Bank.

scholarly journals ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK

2012 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Ratih Paramitasari
Keyword(s):  
National Economy ◽  
Annual Report ◽  
Banking System ◽  
Corporate Identity ◽  
Annual Reports ◽  
Islamic Banking ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Islamic Financial Institutions ◽  
The Ideal

<span>The development of Islamic banking is directed to provide great benefit to society and contribute optimally to the national economy. Islamic banking system and conventional banking system together synergistically supports the mobilization of public funds broadly improve the ability of finance to sectors of national economy. Together with the development of Islamic banking industry in Indonesia, there are many controversies from the community, where most problems highlighted are sticking the label of syariah in Islamic financial institutions are still considered not feasible. Based to these problems, researchers want to conduct this research on the suitability of the annual report disclosure practices of Islamic banks in Indonesia to the reporting standards that reflect the ideal of Islamic Corporate Identity.This study using a checklist for the data analysis consisting of the five themes and the eight dimensions that are should be disclosed in annual reports of Islamic banks. From the results of the assessment aspect of the checklist is then poured in the index EII (ethical identity index). From the calculation of EII, it can be seen that the annual report disclosure practices syariah banks for 2007, 2008, and 2009, has approached the ideal reporting standards that reflect the Islamic Corporate Identity.</span>

scholarly journals CSR Contribution to Socio-Economic Development: Evidence from Indonesian Islamic Banks

2020 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Aishath Muneeza ◽  
Aminudin Ma'ruf ◽  
Shahbaz Alam
Keyword(s):  
Economic Development ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Exploratory Study ◽  
Annual Reports ◽  
Islamic Finance ◽  
Environmental Responsibility ◽  
Islamic Banks ◽  
Socio Economic Development ◽  
Corporate Social

Islamic banks play a significant role in social and environmental responsibility. It is known that Islamic finance is not merely profit-oriented but also looking at the prosperity of the society, as an ethical financial system Islamic finance give a massive contribution towards social responsibility. This exploratory study examines the relations between corporate social responsibility (CSR) practices of Indonesian Islamic banks and socio-economic development. The evidence presented is based on the published annual reports of 13 Islamic commercial banks in 2017. The findings of this research suggests that CSR is a priority of Indonesian Islamic banks and has correlation to the socio-economic development. Furthermore, the findings suggest that the robust guiding principles on CSR need to be developed and it has potential of Islamic banks credibility and profitability.

scholarly journals The Current Status of Corporate Social Responsibility Disclosure of Islamic Shari-based Banking Companies in Bangladesh

2019 ◽  
Vol 6 (3) ◽  
pp. 89-94
Author(s):  
Md. Sumon Hossain ◽  
Taposh Kumar Neogy
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Current Status ◽  
Islamic Banks ◽  
Specific Dimension ◽  
Significant Difference ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Product Responsibility ◽  
Women Disabled

The purpose of this study is to examine the current extent and any difference (if any) of CSR disclosure of Islamic Sharia-based banking companies in Bangladesh during the period of 2011-2015.  Content analysis is adopted to accumulate the data from company’s annual reports. The CSR checklist comprise of sixteen dimensions (including 85 items) of CSR activities i.e., ‘Environment’, Disaster management, ‘Sports, Shelter, Women, Disabled, Liberation war, Health, Education, Energy, Minorities, Employee, Product responsibility, IT, Community and Government. The study reveals that the grand mean disclosure of CSR information in annual report of Islamic banks is 25.89% with a standard deviation of 5.49%. Empirical evidence provides that there is statistically significant difference of CSR disclosure among Islamic Sharia-based banking companies in Bangladesh. But there is no significant difference of CSR disclosure of Islamic banking industry in Bangladesh year to year. Moreover, CSR disclosure of Islamic Shari-based banking companies is not diversified rather concentrated on some specific dimension and items of CSR. The study is mainly based on annual reports for the financial year 2011-2015 of Islamic Sharia-based banking companies in Bangladesh. Hence, the conclusion reached cannot be generalized.  

scholarly journals Pengaruh Islamic Corporate Identity (ICI) terhadap Kinerja Bank Syariah di Indonesia

2015 ◽  
Vol 6 (2) ◽  
pp. 125
Author(s):  
Eka Laily Romadhani ◽  
Rofiul Wahyudi
Keyword(s):  
Annual Report ◽  
Secondary Data ◽  
Corporate Identity ◽  
Annual Reports ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Average Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This study aims to determine the suitability of annual reports that reflectIslamic Corporate Identity and its influence on the performance of islamicbank. Design of this research is causal research with quantitative approach.Samples of this research are Bank Muamalat Indonesia and Bank SyariahMandiri. Secondary data were obtained from annual reports from 2010 to2012 as data collection techniques of this study. To analyze the data of Islamic Corporate Identity (ICI), the writer used a checklist of eight dimensions disclosed in annual reports of Islamic banks. The analysis technique used is the panel data regression analysis using eviews. The results of this study can be concluded that the disclosure of Islamic Corporate Identity (ICI) in the annual report of Bank Muamalat Indonesia and Bank Mandiri Syariah compliant reporting standards that reflect the Islamic ideal Corporate Identity (ICI) with an average value of 85%. Islamic Corporate Identity (ICI) has influence on a CAR of 85.30%, amounting to 92.67% FDR, NPF amounting to 95.2%. Islamic Corporate Identity (ICI) has no effect on ROA, ROE and ROA.Perbankan Syariah merupakan representasi dari gelombang baru perusahaanyang mempunyai fungsi sosial sejajar penti ngnya dengan mencari keuntungan (profit oriented). Salah satu fungsi sosial tersebut adalah zakat. Apabila perusahaan berorientasi pada zakat berarti sama halnya dengan berorientasi pada kinerja perusahaan secara keseluruhan, sebab untuk meningkatkan kemampuan zakat perusahaan harus terlebih dahulu meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap zakat perbankan syariah. Jenis penelitian ini merupakan penelitian terapan. Variabel Independen yang digunakan adalah kinerja keuangan diproksi dengan Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return on Asset (ROA) dan Biaya Operasional terhadap Pendapatan Operasional (BO/PO), variabel dependen berupa zakat perbankan syariah. Populasi dalam penelitian ini adalah perbankan syariah, baik Bank Umum Syariah (BUS) maupun Unit Usaha Syariah (UUS) di Indonesia. Metode penentuan sampel dengan metode purposive sampling, dan berdasarkan kriteria jumlah sampel yaitu tiga BUS dan dua UUS periode tahun 2007-2012. Data penelitian merupakan data sekunder berupa laporan tahunan dan laporan keuangan yang diperoleh masing-masing dari annual report. Pengujian hipotesis penelitian digunakan teknik analisis regresi dengan data panel dengan alat bantu aplikasi eviews versi 6. Hasil penelitian menunjukkan bahwa: 1) Financing to Deposit Ratio (FDR) berpengaruh signifikan terhadap zakat, 2) Non Performing Financing (NPF) tidak berpengaruh signifikan terhadap zakat, 3) Return on Asset (ROA) tidak berpengaruh signifikan terhadap zakat, 4) Biaya Operasional terhadap Pendapatan Operasional (BO/PO) berpengaruh signifikan terhadap zakat. Berdasarkan hasil penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh yang berbeda pada setiap rasio yang diwakili terhadap zakat perbankan syariah. Hal ini ditunjukkan oleh adanya pengaruh FDR dan BO/PO terhadap zakat perbankan syariah, sedangkan ROA dan NPF tidak berpengaruh terhadap zakat. Namun, variabel independen secara simultan berpengaruh signifikan terhadap variabel dependen. Sehingga disimpulkan bahwa untuk mencapai kinerja perusahaan yang tinggi dibutuhkan kemampuan untuk meningkatkan zakat. 

scholarly journals Analisis Pengungkapan Sukarela pada Bank Umum Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 5-19
Author(s):  
Muhammad Haidir Ali ◽  
Ahmad Tarmidzi Lubis
Keyword(s):  
Content Analysis ◽  
Voluntary Disclosure ◽  
Annual Report ◽  
Descriptive Study ◽  
Annual Reports ◽  
Islamic Banks ◽  
Factors Affecting

This study is a descriptive study to assess voluntary disclosure in annual reportsIslamic Banks (iB) with that should be disclosed. Annual reports used in this study isan annual report iB in Indonesia in 2011, 2012, and 2013. This research is relativelynew because no one has done research on voluntary disclosure in Islamic Banks (iB).Therefore, in order to study to obtain maximum results, the coding instructions forvoluntary disclosure must be in accordance with the study conducted by Rr. PuruwitaWardani (2012) entitled "Factors Affecting Voluntary Disclosure area. Analysis toolsare used is the content analysis by collecting words that expressed the count. Theresults showed that during the three-year study period, 2011, 2012, and 2013 therewas an increase in the provision of good disclosure of the number of items disclosedor revealed iB number. But overall tenth iB already provide adequate voluntarydisclosure to reveal the items contained in the variable voluntary disclosure eventhough the iB newly established in 2010.

Exploring the R&D Disclosure Environment

1999 ◽  
Vol 13 (4) ◽  
pp. 323-342 ◽  
Author(s):  
Gary M. Entwistle
Keyword(s):  
Exploratory Study ◽  
Annual Report ◽  
Stock Exchange ◽  
Bad News ◽  
Annual Reports ◽  
Toronto Stock Exchange ◽  
Listed Firms ◽  
Cross Listing ◽  
Disclosure Management ◽  
Potential Benefits

In this exploratory study, a series of interviews with analysts and firm executives, supplemented with an analysis of annual report disclosures, is used to provide insights into the research and development (R&D) disclosure environment within which technology-intensive firms operate. The interviews cover questions of interest to both professional and academic accounting audiences, including the types of R&D information which firms reveal and analysts use, managers' concerns with revealing proprietary or bad news R&D information, the potential benefits from effective R&D disclosure management, and views on deferring vs. expensing development expenditures. The content analysis provides a description of the quantity, subject matter, and location of the R&D disclosures contained in 113 Toronto Stock Exchange-listed firms' annual reports. Finally, the regression analysis explores the association between six disclosure environment factors (R&D expense proportion, accounting policy for development expenditures, [cross-] listing status, industry, capital structure, and firm size) and the amount of R&D disclosure firms provide.

Nexus between risk sharing vs non-risk sharing financing and economic growth of Bangladesh

2018 ◽  
Vol 44 (6) ◽  
pp. 739-758 ◽  
Author(s):  
Mohammad Ashraful Ferdous Chowdhury ◽  
Chowdhury Shahed Akbar ◽  
Mohammad Shoyeb
Keyword(s):  
Economic Growth ◽  
Risk Sharing ◽  
Design Methodology ◽  
Annual Report ◽  
Annual Reports ◽  
Islamic Banks ◽  
Policy Makers ◽  
Content Type ◽  
Risk Transfer ◽  
Ardl Approach

Purpose The purpose of this paper is to examine the linkage between Islamic financing principles and economic growth (EG) by taking into consideration two Islamic Financing Principles: Risk Sharing and non-risk sharing separately. Design/methodology/approach The data for this study are obtained from the annual reports of all Islamic banks from Bangladesh using Bank scope database and annual report for the period 1984-2014. The research uses an Autoregressive Distributive Lags (ARDL) approach. For robustness, this study also employs a continuous wavelet transform approach. Findings The empirical findings reveal that the risk sharing instruments are positively related to the EG of the country. On the other hand, non-risk sharing instruments are negatively related to the EG of the country. Research limitations/implications The dominant use of non-risk sharing-based financing has undermined the greater possibility of Islamic banking to contribute more to the EG of the country. Banks and other financial institutions need to pay greater attention to systemic risk created by risk transfer and apply risk sharing methods of financing more vigorously to achieve greater equity, efficient allocation of resources, stability and growth of the financial system and welfare of the society as a whole. Originality/value This study has advanced the knowledge by examining the issue of Islamic financing principles and EG. This is probably one of the first attempts to find the linkage between Islamic financing principles and EG by taking into consideration two portfolios: risk sharing and non-risk sharing separately and provide significant insights for policy makers, market players and academicians.

scholarly journals Do sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia

2019 ◽  
Vol 7 (3) ◽  
pp. 12
Author(s):  
Inten Meutia ◽  
Mohammad Adam ◽  
Rulyanti Susi Wardhani
Keyword(s):  
Content Analysis ◽  
Financial Institutions ◽  
Best Practice ◽  
Annual Report ◽  
Statistical Tests ◽  
Annual Reports ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Islamic Financial Institutions ◽  
Governance Instruments

Sharia compliance is very important for Islamic financial institutions. This study has two objectives, namely to determine the level of sharia compliance in Islamic banks in Indonesia, as well as to prove whether the sharia compliance affects the performance of Islamic banks in Indonesia. To prove this, the researcher observed the annual report of 11 Islamic banks in Indonesia for the period 2012 to 2016. Sharia compliance is measured through the level of sharia governance in Islamic banks. Sharia governance instruments used refer to Hasan (2011). While the performance of Islamic banks is measured by ROA and ROE. Content analysis is used to identify sharia governance disclosures in annual reports. The study revealed that, on average the level of sharia compliance of Islamic bank in Indonesia is at the level of best practice. While the results of statistical tests prove that there is no significant effect sharia compliance on the performance of Islamic banks both measured by ROA and ROE.

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