Analysis of The Effect of Environmental Performance, Company Size, Institutional Ownership and Profitability on Islamic Social Reporting Disclosures

This study aims to obtain empirical evidence of the effect of environmental performance, company size, profitability and institutional ownership on the disclosure of Islamic Social Reporting (ISR). Islamic social reporting (ISR) is still voluntary because there is no standard standard from the government. In contrast to CSR which is mandatory (mandatory). The populations in this study are manufacturing companies in the basic industrial sector and chemicals listed in the Indonesian Sharia Stock Index (ISSI) for the period 2012 - 2015. The next stage is sampling using purposive sampling with sample criteria. The data used is secondary data from the company's financial statements. The design of this research is a causal research with analysis method using multiple linear regressions. The results showed that environmental performance, company size, profitability and institutional ownership had no effect on the disclosure of Islamic Social Reporting (ISR).

ERM Implementation and Non-Performing Loans Performance: Comparison between Islamic Bank and Conventional Bank

There are different characteristics between islamic banking and conventional banking that cause a variety of questions, including the implementation of ERM. This study focuses on the effect of ERM implementation on NPL performance of banking, If the implementation of ERM is good, so the performance of NPL will also better. This study investigate the effect of ERM implementation on NPL performance on islamic banking and conventional banking. This study also investigate a different test level of ERM implementation that affect NPL on each type of banking. The sample consisted of 30 conventional banks listed on the Indonesia Stock Exchange and 10 Islamic banking based on the Islamic Banking Statistics that issued by Bank Indonesia for the 2011-2016 research period. This study find that the implementation of ERM has a significant negative effect both on the islamic banking and on conventional banking. While the results of different tests conducted show that the implementation of ERM to NPL has more influence on conventional banking than in islamic banking, this could be due to the maturity level of both types of banks. Conventional banking has also existed for a long time compared to Islamic, so it certainly has a functioning structure efficiently, but for Islamic banking still requires effort and improvement for further development.

Influence Good Governance on the Quality of Financial Statements with SIMDA as Variables Moderating Government in Pati Regency

This study aims to determine how much influence the good governance has on the quality of financial statements and to find out how much SIMDA in moderating the effect of good governance on the quality of financial statements. Quality financial statements will narrow down actions to commit corruption or other fraud. Every year the financial statements will be audited by the Supreme Audit Board and the issuance of opinions on the financial statements that have been audited. The method used in this study is quantitative with primary data from questionnaires. The sample used is probability sampling. The results of the study obtained that good governance has a positive and significant effect on the quality of financial statements. This is evidenced from the significance of 0,000 <0, 05 and tcount> ttable (5.475> 1.679). Whereas SIMDA can "strengthen" the effect of good governance on the quality of financial statements. These results are proven from the interaction test graph which illustrates if SIMDA becomes a moderating variable the effect of good governance on the quality of financial statements.

Examining the Relationship between Post Primary School Teachers Job Satisfaction and Empowerment on Turnover Intention in Katsina State Nigeria

The study focuses on the influence of post primary schools teacher’s Job Satisfaction and Empowerment on turnover intention in Katsina state Nigeria. Job Satisfaction Questionnaire (JSQ), Empowerment Questionnaire (EQ) and Turnover Intention Questionnaire (TIQ) were used to get the data used in this study. All the questionnaires were adopted and adapted. The data was analyzed using multiple regression analysis via SPSS version 20.0. The results indicate that the independent variables influences turnover intention of post primary school teachers (R2 .51). In addition, among the independent variables, Job satisfaction best influences turnover intention of post primary school teachers. The results would be useful to the stakeholders as before now few studies were conducted in the area in Nigeria in general and Katsina state in particular.

Principals’ Effective Task Performance: A Tool for Proper Education Delivery in Nigerian Secondary Schools

Secondary schools have nowadays become more complex than ever before. This is because of the ever growing number of students and population of the staff. The school principal should possess certain qualities that would enable him to face the administrative tasks efficiently and effectively in order to achieve the school goals and objectives. This paper therefore, reviewed the Principals’ Effective Task Performance as tool for proper Education Delivery in Nigerian Secondary Schools. The tasks of the principal in meeting these challenges were examined as the chief executive, relating to system and human relation theories. Qualities of an ideal school principal were highlighted, emphasizing on transformational leadership qualities. Tasks of the principal were also highlighted; instructional supervision, and motivation of staff. The paper concluded that, leadership qualities are strong determinants of principals’ tasks performance effectiveness in proper delivery of secondary schools education in Nigeria. Principals’ leadership qualities influence effective school administration. Finally recommended that, the principals should be well prepared; knowledgeable, professionally and administratively competent for the challenges involved in the mantle of leadership. Government should from time to time be organising conferences and workshops for the principals. Sponsorship is a mark of encouragement.

Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant on Fraud. However, Audit Committee has a positive effect and significant on fraud .

Analysis of Comparison of Islamic Banks with Online Micro In Disbursements of Micro-Financing Based on Requirements, Services Speed and Margin (Case Study of Micro-finance at Bank Mandiri Syariah and Micro Credit Uangteman.com)

The dynamics of the use of digital technology in the industrial revolution era 4.0 has had an impact on the financial sector. One of them is the development of financial technology (fintech) in the form of online loan services. Furthermore, the flagship product from fintech is lending to micro and small entrepreneurs. Likewise, Islamic banks that have a focus on financing to micro and small entrepreneurs must be able to compete with fintech services in the era of the industrial revolution 4.0 that is happening at this time. The purpose of this study is to analyze the different mechanisms of micro-financing distribution between Bank Mandiri Syariah and microcredit UangTeman.com. The method used is qualitative, which is to compare the requirements, mechanisms, and margins imposed on the customers and the information obtained through secondary data, namely standard and operational procedures. Based on the results of the study, the requirements and procedures for granting loans to micro and small entrepreneurs at Bank Mandiri Syariah are longer compared to UangTeman.com. While the fines for late payment in installments and interest rates on UangTeman.com are higher than the fines and margins of Bank Mandiri Syariah micro-financing. Therefore to be able to improve products and services for micro and small entrepreneurs, Bank Mandiri Syariah conducts a review of business models and business

Effect Of Financing In Sharia Business Units On Profitability And Financing Risk Management

Financing is one of the main functions of the operations of sharia banks, including those carried out by the Syari'ah Business Unit. Funds disbursed to the Syari'ah Business Unit are carried out by means of buying and selling, namely Murabaha contracts, greetings, and istisna agreements, then by investing in mudharabah contracts and musyarakah contracts and performing rental services with ijarah contracts. Syarai'ah Banking by carrying out the financing benefits from buying and selling, obtaining profit sharing from investing and obtaining rental opinions from the ijarah contract. Thus, the three types of income will produce and affect the level of profitability depending on the financial services carried out by PerbangkanSyari'ah, including those carried out by the Syari'ah Business Unit. In carrying out the financing there is an element of risk that needs to be managed properly and professionally, so that the risk can be minimized in the sense that the amount of financing that is categorized as non-current does not negatively affect profitability, as well as risk management such as non-perfomed financing with various contracts, can be minimized along with the level of collectibility for the financing that has been channeled. The researcher will also carry out various statistical tests in this study so that in this study the results of the conclusions are positive and can be useful for anyone who has an interest in this research. The study was conducted with a quantitative method, with the conclusion that there was a positive relationship between financing with murabaha, mudharabah, musyarakah and ijarah contracts towards profitability and in general also negatively affected the NPF with the understanding that even though there was an increase in financing distribution with contracts, however, risk control over the possibility of NPF occurring can be overcome except for financing with Murabaha contracts.This research is expected to be useful for stakeholders related to this research and for future researchers to be able to improve further research.

The Role of People's Banking Private Vocational (BPR) Toward Development of MSME in Lebak Banten

This study aims to determine the role of BPR in the development of MSMEs. The research method uses a descriptive-qualitative analysis method. The population in this study are rural banks and MSMEs in the Lebak regency of Banten. The type of data used is secondary data and primary data The role of BPR in the development of MSMEs in the Lebak Regency of Banten with credit growth from 2016 - 2018 of 166.88% and MSME growth of 28.05%, the characteristics of MSME actors in the Lebak district of Banten is the age level of 40 -50 years and male sex with the majority of MSMEs married, and educated in high school, with experience managing businesses between 1 to 5 years, business characteristics, in general, financing customers of PT. BPR Lebak Sejahtera has a business in the field of handicraft, a self-owned business with a place of business that is also owned by itself, in running its business it already has an official business license. financing characteristics provided, the customer receives working capital financing with a repayment period of 1 to 3 years.

The Influence of Good Corporate Governance on Sukuk Rating

This objective of this study to determine the influence of sukuk ratings on corporate governance. Proxy of the corporate governance that used is institutional ownership, frequency of board meeting, board size, and audit committee. The population in this studies are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX), and issue bonds that are rated by PEFINDO in 2012-2017. The research was conducted with quantitative methods. The analysis methods used in this study is multiple linear regression and assisted by SPSS version 20. The results of this research indicate that institutional ownership has significantly positive affect on sukuk rating, frequency of board meeting has insignificantly negative affect on sukuk rating and board size has significantly negative affect on sukuk rating and audit committee has significantly positive affect on sukuk rating..