Laporan Penelitian Eksplorasi e-Disclosure Perbankan Syariah di Indonesia dengan Pendekatan Shariah Conformity and Profitability Model

Busaini, Busaini and Handajani, Lilik and Hendra, Neldy (2017) Laporan Penelitian Eksplorasi e-Disclosure Perbankan Syariah di Indonesia dengan Pendekatan Shariah Conformity and Profitability Model. Project Report. Lembaga Penelitian dan Pengabdian Universitas Mataram, Mataram. (Unpublished)

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B15 Laporan Penelitian Eksplorasi e-Disclosure Perbankan Syariah.pdf

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B15 UJI PLAGIASI Laporan Penelitian Eksplorasi eDisclosure Dimensi Etis Bank Syariah di Indonesia.pdf

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Official URL: http://lppm.unram.ac.id/

Abstract

The objectives of this study to identify, to describe and to analyze the disclosure of the ethical dimension of Islamic banks and their impact on the performance of Islamic banks in Indonesia which is disclosed through the annual report on the company's website. Tests were conducted at 11 Islamic banks in Indonesia listed in the Indonesia Stock Exchange and the use of communication channels in the form of bank annual report 3-year periods, namely 2013-2015 years. Content analysis approach was used to identify and describe the ethical dimensions of the disclosure of the bank and the trend of reporting. Measurement eight ethical dimension referring to the instrument Ethical Identity Index which consists of the vision and mission of the corporation, the board of commissioners and board of directors, management of charity and philanthropy, commitment to employees, commitment to debtors,commitment on society and the role of sharia supervisory board. Islamic bank performance is measured using a framework that is built on Sharia Conformity and Profitability Model (SCnP), identifying revenue sharia ratio, Islamic investment and profit sharing ratio as shariah dimensional conformity, while the profitability of Islamic banks is measured using the Return on Assets, Return on Equity and Net Profit Margin. The research findings show that the disclosure of the ethical dimension of banking via e-disclosure have a significant negative effect on the performance of Islamic banks as measured using SCnP Model, which reflected by ROA and sharia’s bank revenues. The implications of this study indicate Islamic banks will choose ethical policies that can enhance the stakholders’s trust due attention to the ethical dimensions in line with the principles of Islamic banking, so that profit maximization is not the sole purpose of banks and Islamic financial institutions.

Item Type: Monograph (Project Report)
Keywords (Kata Kunci): ethical dimension of the bank, profitability performance of Islamic banks, edisclosure, shariah conformity and profitability model
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi
Depositing User: Dr. Lilik Handajani
Date Deposited: 01 Oct 2020 03:53
Last Modified: 01 Oct 2020 03:53
URI: http://eprints.unram.ac.id/id/eprint/17412

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