Mesin Referensi Akademik

Mapping the Impact of CSRD on Non-Financial Reporting: A Systematic Qualitative Review of Academic Literature and Legislative Provisions

Luciana Simona PASCU MIH?IL?; Oana – Raluca IVAN · DOAJ Open Access Articles

This article examines the impact of the Corporate Sustainability Reporting Directive (CSRD 2022/2464/EU) on companies operating in Romania and the European Union, against the backdrop of a fundamental transformation in the nonfinancial reporting framework. Through a systematic review of specialized literature, a comparative legislative analysis and an origin…

Frequency of Interim Reporting and Impairment Losses on Financial Assets

Ana Clara Ferreira; Ana Morais · DOAJ Open Access Articles

This study investigates the impact that increasing the frequency of interim reporting has on the amount of impairment losses on financial assets for a sample of listed banks. The difference-in-differences method is applied for a paired sample of 36 banks of EU-15, between 2009 and 2018. The results suggest the existence of a negative and significant associat…

ANALISIS PERBANDINGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL BERDASARKAN GLOBAL REPORTING INITIATIVE INDEKS DAN ISLAMIC SOSIAL REPORTING INDEKS

CARTI · UIN Sultan Syarif Kasim Riau

Penelitian ini bertujuan untuk mengetahui perbandingan pengungkapan Coorporate Social Responsibility (CSR) pada Bank Syariah dan Bank Konvensional berdasarkan Global Reporting Initiative (GRI) Indeks, dan perbandingan pengungkapan CSR di Bank Syariah berdasarkan Islamic Social Reporting (ISR) indeks dan Global Reporting Initiative (GRI) Indeks. Popu…

PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN SIZE TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021

Fadilah, Alvionita Nur · Universitas Islam 45 / UM Indonesia

This study aims to determine the effect of Islamic Governance Score, Leverage, Profitability, Liquidity, and Size on Islamic Social Reporting Index in Islamic commercial banks. This type of research is quantitative research using secondary data obtained from annual reports sourced from the official website of each bank. The analysis used is multiple linear r…

ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) ANTARA BANK UMUM SYARIAH DENGAN UNIT USAHA SYARIAH

Mukhti, Eriko Chiesa · Universitas Islam 45 / UM Indonesia

This research aims to analyze the comparison of Islamic Social Reporting (ISR) disclosure between Islamic Commercial Banks (ICB) and Sharia Business Units (SBU). The study employs a quantitative descriptive method with a sample of 7 Islamic Commercial Banks and 8 Sharia Business Units during the period of 2018-2022. The results indicate the dominance of the …

PENGARUH ISLAMIC GOVERNANCE SCORE DAN PROFITABILITAS TERHADAP ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Adara, Ellna Decathira · Universitas Islam 45 / UM Indonesia

Ellna Decathira Adara (41183403180094) The Effect of Islamic Governance Score and Profitability on Islamic Social Reporting with Company Size as a Moderation Variable. Empirical Study on Sharia Commercial Banks registered with the Otoritas Jasa Keuangan for the 2017-2021 period). Keywords: Islamic Governance Score, Profitability, Islamic Social Reporting…

Pengaruh Islamic Governance Score, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Islamic Social Reporting Index

Rosita, Sekar · Universitas Islam 45 / UM Indonesia

Sekar Rosita (41183403180063) The Effect of Islamic Governance Score, Leverage, Profitabilitas, and Company Size on Islamic Social Reporting Index. XIV + 63 Pages + 1 Pictures + 2023 + 8 Attachment Keywords: Islamic Governance Score, Leverage, Profitabilitas, Company Size on Islamic Social Reporting Index. This study intends to determine whether isla…

Protocol—the RAMESES II study:developing guidance and reporting standards for realist evaluation

Greenhalgh, T; Wong, G; Jagosh, J; Greenhalgh, J; Manzano-Santaella, A; Westhorp, G; Pawson, R · White Rose Research Online

Introduction: Realist evaluation is an increasingly popular methodology in health services research. For realist evaluations (RE) this project aims to: develop quality and reporting standards and training materials; build capacity for undertaking and critically evaluating them; produce resources and training materials for lay participants, and those seeking …

Legal Regulations The Role Of Professional Advocates As Reporting Parties In Preventing And Eradicating Money Laundering Crimes In Indonesia

Lubis, Fauziah · Repository UIN Sumatera Utara

The crime of money laundering (TPPU) is one of the White Collar Crime crimes which attracts the attention and concern of many international worlds including Indonesia. This research method is a normative research method by analyzing a statutory regulation and analyzed qualitatively. The results showed that the legal arrangements mandated in Government Regula…

AI and data-driven supply chain integration: The role of network capabilities in sustainability reporting readiness

Abeer Tarawneh; Amro Alzghoul; Ahmad Ali · DOAJ Open Access Articles

The world supply chains are rapidly going digital and at the same time, there are growing demands of sustainability transparency and responsibility. The existing literature has mostly focused on the performance advantages of digital technologies, although it has paid relatively little attention to the fact that the latter help prepare sustainability reportin…

Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Pengungkapan Islamic Social Reporting Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI)

Manurung, Wilda Mei Rina · Repository UIN Sumatera Utara

Islamic Social Reporting adalah standar pelaporan kinerja sosial perusahaanperusahaan yang berbasis syariah. Secara khusus indeks ini merupakan perluasan pelaporan kinerja sosial yang meliputi harapan masyarakat tidak hanya mengenai peran perusahaan dalam perekonomian, tetapi juga peran perusahaan dalam perspektif spiritual, yang lebih menekankan pada kea…

Analisis Pelaporan Corporate Social Responsibility (CSR) Perbankan Syariah Dalam Perspektif Islamic Social Reporting Index (ISR Index) (Studi Kasus Bank Syariah Mandiri Periode 2018)

Hasibuan, Siti Rahma · Repository UIN Sumatera Utara

Penelitian ini bertujuan untuk mengetahui informasi-inormasi apa saja terkait dengan tanggung jawab sosial (Corporate social responsibility) yang diungkapkan oleh Bank Syariah Mandiri dan untuk menganalisis seberapa besar kesesuaian antara informasi terkait dengan tanggung jawab sosial (Corporate social responsibility) yang diungkapkan Bank Syariah Mandiri …

Legal Regulations The Role Of Professional Advocates As Reporting Parties In Preventing And Eradicating Money Laundering Crimes In Indonesia

Lubis, Fauziah · Repository UIN Sumatera Utara

The crime of money laundering (TPPU) is one of the White Collar Crime crimes which attracts the attention and concern of many international worlds including Indonesia. This research method is a normative research method by analyzing a statutory regulation and analyzed qualitatively. The results showed that the legal arrangements mandated in Government Regula…

Profession Role as Reporting Parties in Preventing and Eradicating Money Laundering Crimes

Lubis, Fauziah; Nasution, Bismar; Ediwarman, Ediwarman; Sitompul, Zulkarnain · Repository UIN Sumatera Utara

Money laundering is one of the crimes of White Collar Crime which attracts the attention and concerns of the international community, including Indonesia. The research aims to examine and analyze the role of the profession as a reporting party in preventing and eradicating money laundering crime using Lawrence Meir Friedman's theory of the legal system and …

Pengaruh Good Corporate Governance Dan Leverage Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia

Faradilla, Nia · Repository UIN Sumatera Utara

Penelitian ini bertujuan untuk menguji pengaruh ukuran Dewan Komisaris, ukuran Dewan Direksi, ukuran Komite Audit, ukuran Dewan Pengawas Syariah, Kepemilikan Institusional, Kepemilikan Manajerial, dan Leverage terhadap pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia. Subjek penelitian ini adalah annual report yang dipublikasik…

DEVELOPMENT OF STUDENT WORKSHEET BASED AUTHENTIC ASSESSMENT TO INCREASE PROCESS SKILL AND ABILITIES OF STUDENT’S REPORTING EXPERIMENT IN RECTILINEAR MOTION FOR GRADE X MUHAMMADIYAH 2 YOGYAKARTA SENIOR HIGH SCHOOL

Asesanti Pratiwi, Rosana Dwi · Universitas Negeri Yogyakarta

Penelitian ini bertujuan untuk : 1) mengembangkan LKS yang valid dan layak sebagai sumber penilaian autentik (authentic assesment) yang mendukung keterlaksanaan kurikulum 2013; 2) mengetahui peningkatan keterampilan proses dan kemampuan membuat laporan percobaan siswa materi gerak lurus. Peningkatan keterampilan proses siswa dinilai dengan menggunakan du…

The use of information and communication technology (ICT) for pain reporting in palliative care

Allsop, MJ; Taylor, S; Mulvey, M; Bennett, MI; Bewick, BM · White Rose Research Online

Research aims To conduct a systematic search of the literature documenting ICT systems used for pain management in palliative care patients with cancer. Study design and methods The review was undertaken in six stages: development of search strategy; generation of inclusion and exclusion criteria; assessment of relevance; data extraction and tabulat…

Integrasi islamic social reporting dalam laporan keuangan bank syariah (studi kasus PT. Bank Muamalat Indonesia)

Nurlaila, Nurlaila · Repository UIN Sumatera Utara

Komunikasi Multipihak dalam Pengelolaan Program Makan Bergizi Gratis di Sekolah Dasar

Ra'uf, Naufal · Universitas Islam 45 / UM Indonesia

The Free Nutritious Meal Program (MBG) is a government policy aimed at improving human resource quality through nutritional fulfillment for elementary school children. The success of this program is not solely determined by technical aspects of food provision, but also by the effectiveness of communication among the parties involved. This study aims to analy…

STRATEGI KEPALA SEKOLAH UNTUK MENINGKATKAN MUTU KOMPETENSI LULUSAN MELALUI PROGRAM BAGEUR DI SMAN 1 TAMBUN SELATAN

Sugiyantoro, Sugiyantoro · Universitas Islam 45 / UM Indonesia

Sugiyantoro Master Student Islamic Education Management Sugiyantoro@unismabekasi.ac.id This study aims to comprehensively examine the principal’s leadership strategy in operationalizing the BAGEUR program as a systematic effort to improve the quality of graduate competency at SMAN 1 Tambun Selatan. A qualitative case study approach was employed, with data…