Accounthink : Journal of Accounting and Finance

The Influence of Murabahah, Musyarakah, Ijarah and Qardh Financing on The Net Profit of Sharia Commercial Banks (BUS) in Indonesia 2017-2022

Wirman — 2024-10-31

The purpose of this study is to ascertain how partial and simultaneous financing for ijarah, murabahah, shariah, and qardh affects the net profit of Indonesia's sharia commercial banks between 2017 and 2022. All Islamic commercial banks registered with the Otoritas Jasa Keuangan (OJK) for the period of 2017–2022 comprise the population included in this study. The Purposive Sampling Method technique was employed to obtain the samples that were used. Verification, multiple linear regression analysis, and quantitative descriptive methods are the data analysis techniques employed. The findings demonstrated that net profit was significantly impacted by murabahah financing, significantly impacted by ijarah financing, nil by musharakah financing, and unaffected by qardh financing.

A Analysis of the Relationship between Inflation, Investment Credit, and Banking Working Capital Credit

Dea puspita sari — 2024-10-31

As a developed and developing country, Indonesia has an economic life that is highly dependent on the global monetary and economic order. Inflation as a macro indicator used to see the stability of a country's economy can affect banking performance and the quality of credit provided. Inflation caused by price fluctuations, especially in the food sector, is one of the factors that is difficult to control. Banking credit in Indonesia is still the source of capital most needed by companies and MSMEs. In addition, investments made through bank credit have also been found to play an important role in driving economic growth and increasing production. This study aims to analyze and see the causal relationship between inflation, banking investment credit positions, and banking working capital credit. The method used is cumulative descriptive. This study uses secondary data regression analysis method, namely time-series data for the 2019-2023 period. The results of the study indicate that there is a one-way relationship between Inflation and Banking Investment Credit and Banking investment credit has a negative and insignificant effect on Working Capital Credit both long and short term. While in Inflation and Banking Working Capital Credit there is no causal relationship. The results of this study are expected to provide input to the government so that inflation can be controlled with government policies in overcoming problematic credit and encouraging increased investment so as to create economic stability.

Corporate Reporting, Integrated Reporting, and Sustainable Development Goals Disclosures

Nina Febriana Dosinta — 2024-10-31

The Sustainable Development Goals (SDGs) were implemented globally around 2016, including a focus on improving corporate welfare. Although previous research has explored factors influencing SDG disclosure in corporate reporting, only a few have investigated the quality of integrated reporting (IR) in Indonesia. Even though it is voluntary, several companies have adopted IR in their corporate reporting. This research investigates the factors influencing SDG disclosure, including the quality of integrated reporting (IR) as a moderation. This research uses twenty banking companies through Moderated Regression Analysis for the 2016-2023 period. The research results show that bank age and financial stability moderated by IR quality positively and significantly affect SDGs. IR quality cannot moderate bank age, board of commissioners supervision, and liquidity risk on SDG disclosure. Companies that operate over a long period maintain legitimacy by fulfilling sustainable development. This research implies that corporate legitimacy in sustainable development will have a greater opportunity to improve corporate welfare. This research implies that even though companies have not reported in the form of IR, companies are trying to meet the quality of IR in corporate reporting.

The Effect of Corporate Social Responsibility on Financial Performance in Chemical Industry Companies Listed in IDX

Maya Arisandy — 2024-10-31

The financial performance of Chemical Industry companies in 2019-2021 as measured by Return on Assets, Return on Equity, and Return on Sales, there were increases and decreases. This can happen due to several factors such as fluctuations in raw material prices and the emergence of the Covid-19 outbreak. Financial performance is a factor that provides freedom and flexibility to management to carry out and disclose Corporate Social Responsibility (CSR) programs. The purpose of this research is to determine the influence of Corporate Social Responsibility on company financial performance. Proxies for financial performance are Return on Assets, Return on Equity, and Return on Sales. The indicators used by Corporate Social Responsibility are based on the GRI (Global Reporting Initiatives) version G4 indicators. This research uses Chemical Industry companies on the Indonesia Stock Exchange (BEI) in 2019-2021. The method used in this research is a quantitative method. The population in this research is Chemical Industry companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was determined using a purposive sampling method so that 13 companies were obtained as samples. The research results show that Corporate Social Responsibility has an effect on Return on Equity, but has no effect on Return on Assets and Return on Sales.

How Good Corporate Governance Principles Influence Corporate Social Responsibility Disclosure?

Risalatul Maghfiroh — 2024-10-31

Abstract

This study aims to analyze the influence of transparency, accountability, responsibility, independence, and fairness on Corporate Social Responsibility (CSR) disclosure. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using a purposive sampling method, resulting in 44 companies. The analysis method used was panel data regression with the Fixed Effect Model (FEM). The results indicate that transparency and accountability do not have a significant impact on CSR disclosure. However, responsibility and independence are found to significantly influence CSR disclosure, while fairness does not show a significant effect. These findings suggest that while companies prioritize social responsibility and independence in their governance, transparency, accountability, and fairness may not be key drivers for CSR disclosure in the mining sector. This research highlights the need for better governance practices and clearer disclosure standards, particularly in industries with significant environmental impact.

Keywords: corporate social responsibility, disclosure, good corporate governance principles.

Empowering Bumdes: Financial Management Driving Business Growth in Pacitan

Amrie Firmansyah — 2024-10-31

Good financial management is a key factor in supporting the development of Village-Owned Enterprises (BUMDes) as drivers of the village economy. This study aims to identify and analyze the impact of financial management on the development of BUMDes businesses in Pacitan Regency, with a focus on advanced BUMDes categories. Effective financial management is believed to be able to increase the transparency, accountability, and competitiveness of BUMDes amid market dynamics. The research method used is a qualitative approach, with in-depth interviews involving four informants, namely two BUMDes Directors, one representative of the Community and Village Empowerment Service of Pacitan Regency, and one Community Empowerment Expert. This study explores financial management practices, challenges faced, and business development strategies implemented by advanced BUMDes. The results of the study indicate that good financial management, including the application of accounting technology, plays an important role in increasing efficiency and transparency. However, there are still challenges in long-term planning and limited access to capital due to strict regulations. This study concludes that BUMDes that can implement effective financial management have a greater opportunity to develop their business. This study indicates that the Pacitan District Government needs to strengthen advanced training programs, technical assistance, and policies that support easy access to capital for advanced BUMDes so that they can continue to develop and contribute more to the village economy

The Effect of Banking Financial Ratios on Firm Value (An Empirical Study on Conventional Banking Companies Listed on The Indonesia Stock Exchange for The 2018-2022 Period)

Medika Julia Jonardy — 2024-10-31

The study population comprises conventional banking companies listed on the IDX durung the 2018-2022 period, with samples selected using purposive sampling techniques. This research employs non-participant observation techniques for data collection, utilizin secondary data form the annual reports of each company published on their official websites. The data analysis techniques used in this study are descriptive and verificaive statistics, including multiple regression analysis and hypothesis testing with partial and simultaneous statistical tests. The results of this study show that; 1) Partially, Return On Equity (ROE) has a positive and significant effect on Firm Value. 2) Partially, Capital Adequacy Ratio (CAR) has a positive and significant effect on Firm Value. 3) Partially, Loan to Deposit Ratio (LDR) has a negative and significant effect on Firm Value. 4) Simultaneously, ROE, CAR, and LDR have a significant effect on Firm Value.

The Influence of Prudence, Profit Growth, Corporate Governance on Quality of Profit

Ahmad Faris — 2024-10-31

This research aims to determine the influence of Prudence, Profit Growth, Corporate Governance on Quality of Profit in Energy Sector companies for the 2017-2022 period. Prudence variable with CNSV, Profit Growth is measured by the Profit Growth Index, Corporate Governance uses two proxies, namely Institutional Ownership and Managerial Ownership. Quantitative research and secondary data in the form of annual financial reports from the IDX and the official websites of each company. purposive sampling is the technique used in this research. This research has a sample of 9 companies. The Eviews version 12 software program is a data analysis tool in this research. The results of this research state that Prundence has a significant positive effect on Quality of profit, while Profit Growth and Corporate Governance have no effect on Quality of Profit.