Peni Nugraheni, Peni
Universitas Muhammadiyah Yogyakarta

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MEKANISME CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Nugraheni, Peni; Yuliani, Rahma Dwi
IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA
Publisher : Ekonomi Syariah STAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i1.2501

Abstract

The  high growth of the Islamic financial institution raises the qustion of the extent of their social responsibility towards the environment. Especially Islamic values attached to these institutions provide the demand to further contribute to the life of the community. This study aims at analyzing the influence of corporate governance mechanism toward Islamic Social Reporting (ISR) Disclosure in Islamic banking in Indonesia and Malaysia. These two countries have Muslim majority population and the high growth of Islamic financial institutions development. ISR disclosure is important to perform the accountability of Islamic bank to the accordance of Islamic principles and the environment. The paper uses corporate governance mechanism as factor to evaluate its influence toward ISR disclosure. The population in this study is all Islamic banks in Indonesia and Malaysia, which publish the annual report from 2012 to 2014. The research sample includes 33 data from 11 Islamic banks in Indonesia and 39 data from 13 Islamic banks in Malaysia. The technique that used in this study is panel regression with random effect model. Based on the analysis, the research finds that only the number of member and meeting of nomination and remuneration committee affecst positively toward ISR disclosure, while the dual position and number of meeting of sharia supervisory board, the institutional  and foreign ownership do not have influence toward ISR disclosure.Perkembangan lembaga keuangan syariah memunculkan pertanyaan sejauh mana tanggung jawab social mereka terhadap lingkungan. Nilai-nilai Islam yang melekat padalembaga ini memberikan tuntutan sejauh mana kontribusi mereka pada masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance terhadap pengungkapan Islamic social reporting (ISR) dalam perbankan Islam di Indonesia dan Malaysia. Kedua negara ini memiliki penduduk mayoritas Muslim dan pertumbuhan lembaga keuangan Islam yang cukup pesat. Pengungkapan ISR merupakan hal yang penting untuk menilai akuntabilitas bank syariah terhadap kesesuaiannya dengan syariah dan terhadap lingkungan. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia dan Malaysia yang memenuhi kriteria menerbitkan laporan tahunan dari 2012 hingga 2014. Sampel penelitian meliputi 33 data dari 11 bank syariah di Indonesia dan 39 data dari 13 bank syariah di Malaysia. Teknik analisis yang dipergunakan dalam penelitian ini ialah menggunakan regresi panel dengan efek acak. Berdasarkan hasil pengujian, penelitian ini menemukan bahwa hanya jumlah anggota dan jumlah rapat komite remunerasi dan nominasi yang berpengaruh positif terhadap pengungkapan ISR, sementara rangkap jabatan dan jumlah anggota DPS, kepemilikan institusional dan asing tidak berpengaruh terhadap pengungkapan ISR.
PERUSAHAAN SYARIAH DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: ANALISIS PENGARUH FAKTOR INTERNAL DAN KARAKTERISTIK PERUSAHAAN Nugraheni, Peni; Permatasari, Deasy
Jurnal Akuntansi dan Auditing Indonesia Vol 20, No 2 (2016)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art6

Abstract

The development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with shariah. This study examines the factors that affect the disclosure of ISR on companies listed in the List of Islamic Securities (DES) in 2014. The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ISR index developed by Hanifa and Hudaib (2007), which consist of four dimensions and 59 items. Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on ISR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of ISR.
BMT, Peluang dan Tantangannya Nugraheni, Peni
Jurnal Aplikasi Bisnis Volume 7 Nomor 10, Januari 2007
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss10.art8

Abstract

Baitul Maal wat Tamwill (BMT) is syariah micro financing organization that has developed becoming more than 3000 units since it is declared in 1994. BMT have large contribution to develop economic condition by giving loan to mikro enterprise. BMT has some strengthness if compared with other financing organizations, but there are also many weaknesses that must be solved. This article try to describe the prospect of BMT by using SWOT analysis and give some solution alternatif to support the future of BMT.
SHARIA SUPERVISORY BOARD AND SOCIAL PERFORMANCE OF INDONESIAN ISLAMIC BANKS Nugraheni, Peni
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art6

Abstract

This study aims to examine the effect of Sharia Supervisory Board (SSB) characteristics on the level of social performance in Islamic banks in Indonesia. Social function becomes a special feature of Islamic banks that differentiates them from conventional banks. SSB characteristics consist of size, number of meeting, educational qualification, reputation, and cross-membership of SSB members. The data is taken from annual report of Islamic banks in Indonesia for the year 2010-2014 and processed by panel data regression using eviews. The results show that size and reputation of SSB members have significant effect on the social performance while the meeting, educational qualification, and cross membership of SSB members do not have effect on the social performance. The finding also shows that social performance of IBs in Indonesia is relatively high. This study has contribution on the measurement of social performance of Islamic banks and understanding the influence of SSB characteristic on social performance of IBs in Indonesia. 
KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH Nugraheni, Peni
Jurnal Ekonomi & Keuangan Islam Volume 2 No. 1, Januari 2012
Publisher : Faculty of Economics, Universitas Islam Indonesia

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Abstract

Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditor’s annual report. Islamic bank is common to hire conventional auditor to audit its financial statements. However, because of the unique characteristics of Islamic bank, the using conventional auditor raises an issue whether it is adequate to audit and report on the accounts of an Islamic organization. By understanding the Islamic value, characteristics, activities, operation and normative content of Islamic banking report, this paper argues that conventional auditors is not adequate in both his knowledge and code of ethics, and therefore, the need for shariah audit become important for this institution. Shariah audit program, shariah audit qualification and education and independence of shariah auditor are the challenges to create qualified shariah auditors.
VOLUNTARY DISCLOSURE IN INDONESIA: COMPARISON OF SHARIAH AND NON-SHARIAH COMPLIANT COMPANIES Nugraheni, Peni
Jurnal Akuntansi dan Auditing Indonesia Vol 15, No 1 (2011)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

Shariah compliant companies are companies which the activities are accordance with Shariah principles. Indonesia, through Bapepam issues Shariah Securities List containing companies which has fulfilled the Shariah requirements issued by regulators. This study attempts to find out the practice of voluntary disclosure of the Shariah compliant companies and identifies the differences with the practice of non-Shariah compliant companies. This research investigates the quantity and quality of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by Khomsiah (2005). Based on content analysis of 2009 annual report of 55 Indonesian listed companies for each category, the finding describes the differencse in the quantity and quality of voluntary disclosure value of Shariah and non-Shariah compliant companies. Shariah compliant companies disclose more items and have higher quality of disclosure than non-Shariah compliant companies.Keywords: Shariah compliant companies, voluntary disclosure, content analysis  Perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah (Shariah compliant companies) adalah emiten atau perusahaan publik yang kegiatannya sesuai dengan prinsip Syariah. Bapepam telah menerbitkan Daftar Efek Syariah yang memuat kumpulan efek yang tidak bertentangan dengan prinsip-prinsip Syariah di pasar modal. Studi ini bertujuan untuk mengetahui praktek pengungkapan sukarela oleh perusahaan yang sesuai Syariah dan membandingkannya dengan perusahaan non-Syariah yang terdaftar di pasar modal Indonesia. Kuantitas dan kualitas pengungkapan sukarela dalam 55 laporan tahunan tahun 2009 untuk masing-masing kategori diukur menggunakan content analysis melalui 30 indeks pengungkapan yang dikembangkan oleh Khomsiah (2005). Hasil penelitian menunjukkan bahwa perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah mengungkapkan lebih banyak item dengan kualitas yang lebih tinggi dibandingkan dengan perusahaan non-Syariah.Kata kunci: perusahaan Syariah, pengungkapan sukarela, content analysis
Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). Nugraheni, Peni; Wijayanti, Ristina
Journal of Economics, Business & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.788

Abstract

The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies  
Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y) Saud, Ilham Maulana; Teguh, Iman; Nugraheni, Peni
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4858

Abstract

This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.
The Impact of Corporate Governance on Customer Satisfaction and Loyalty of Islamic Insurance Company in Indonesia Nugraheni, Peni; Fauziah, Lia
Journal of Accounting and Investment Vol 20, No 2: May-August 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The implementation of the corporate governance in managing Islamic insurance companies hopefully can support the performance of companies to provide the best services for consumers in accordance with the Islamic principles. Good performance related to transparancy, independency, accountability,  responsibility, fairness and sharia compliance are expected to increase the trust of potential customers of Islamic insurance. This study aims to examine the impact of the corporate governance toward customer satisfaction and customer loyalty in Islamic insurance companies in Indonesia. A purposive sampling technique is used for this research. Using primary data through questionnaires to Islamic insurance customer, the research finds that corporate governance positively influence the customer satisfaction and customer loyalty. Another result reveals that the customer satisfaction positively influences customer loyalty. This study recommends the strengthening of corporate governance implementation to enhance the attractiveness of Islamic insurance company and give impact on customer satisfaction and customer loyalty.
ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA Saud, Ilham Maulana; Ashar, Bustanul; Nugraheni, Peni
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3011

Abstract

This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.