Indonesia Conference Directory

Corresponding Author
Uun Sunarsih

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
The existence of a company must give grace to all parties, which is reflected in the disclosure of ISR. The purpose of this study was to examine the effect of profitability, company size, industry type, environmental performance and institutional ownership on ISR. This research was conducted on companies listed on the 2013-2018 Sharia Securities List using purposive sampling and obtained 20 company samples. The method used is content analysis. The results showed that the profitability variable did not affect the ISR. It is possible that investors interest in investing is greatly influenced by the level of profits derived by the company compared to ISR disclosures. Firm size variable influences ISR because by having sufficient assets, the company has the opportunity to disclose ISR in more detail. The type of industry variable does not affect the ISR, this is possible the view that the type of high profile industry does not require legitimacy from the public. Environmental performance variable has no effect on ISR, because management has the view that companies do not need to disclose environmental performance because it will not affect the compensation received from the government. Finally the variable institutional ownership affects the ISR, this is because institutional ownership is able to force companies to carry out social and environmental activities.

Keywords
Islamic social Reporting, Industry Type Profitability, Company Size, Environmental Performance, Institutional Share Ownership

Topic
Islamic Accounting

Link: https://ifory.id/abstract/LEKGMPpVzeFW

Corresponding Author
DAHLIFAH DAHLIFAH

Institutions
SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA

Abstract
Abstract –This study aims to examine whether the effect of cross-Shariah supervisory board membership, the size of the Shariah supervisory board, and the size of the company on the disclosure of Shariah compliance in Islamic Banking in Indonesia in the period 2014-2018.This research uses descriptive research type of quantitative approach, which is measured using panel data regression method with Eviews. The population in this research are all sharia commercial banks registered and supervised by the Financial Services Authority in 2013 until 2017. The sample is taken by purposive sampling, based on the criteria of the total population of 13 sharia banks, only a few who meet the criteria that is amounted to 10 sharia banks. The data used in this study is secondary data obtained from the annual publication financial report published by sharia commercial banks from the official website of each bank. Period of data used during 2013 to 2017. Hypothesis testing using partial test, simultaneous test and test of coefficient of determination.The test results prove that partially the membership of the sharia supervisory board has no significant effect on sharia compliance disclosures. The size of the sharia supervisory board has a significant positive effect on sharia compliance disclosures. Company size has a significant positive effect on sharia compliance disclosures. While simultaneously showing that the cross membership of the sharia supervisory board, the size of the sharia supervisory board, and the size of the company together influence the disclosure of sharia compliance.

Keywords
Keywords: Sharia Supervisory Board, Company Size, and Sharia Compliance

Topic
Islamic Accounting

Link: https://ifory.id/abstract/6BcUgjuw84YP

Corresponding Author
Rimi Gusliana Mais

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to determine the development of the Salam contract, identify the factors that lead to less optimal application of the Salam contract on Islamic Banking, and later the best solution for the Islamic banking industry can be found in developing its Salam contract. This research applies a descriptive and exploratory approach.The object of this research is Bank Pembiayaan Rakyat Syariah Harta Insan Karimah and Bank Negara Indonesia Syariah. The subjects of the study consisted of three groups: 6 experts, 2 bankers and 9 farmers. The results showed that the development of Salam contract financing is currently not going well. There are several factors that cause the maximum lack of Salam contract application. In total there are 14 factors, but there are 5 factors that dominate. The first factor is the low understanding of the community towards Salam contracts, the second factor is the number of other financing alternatives, the third is the high risk of implementing Salam contracts, the fourth is there is no offer by banks, the fifth is the number of financing from informal institutions. Education and socialization are considered capable of being a solution as an initial step in the introduction of the Salam contract to the community, and innovation by academics is expected to make the Salam contract more applicable and attractive to farmers

Keywords
Salam Product, Bank Umum Syariah, Bank Pembiayaan Rakyat Syariah, the Factors which Caused.

Topic
Islamic Accounting

Link: https://ifory.id/abstract/7GUCan4gPZcb

Corresponding Author
Nursanita Nasution

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to examine the influence of trust, religiosity, income and the quality of accounting information on the decision of muzaki to distribute zakah, donations and sadaqa to the case study of the Zakat Sukses Institute in Depok, West Java. This research uses quantitative causality research. The study population is the zakah payers muzaki through the Successful Zakat Institute (LAZIF) in the city of Depok. The data used in the form of primary data by distributing questionnaires to 40 muzaki. Data analysis using descriptive statistics through multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that trust, religiosity and income have a positive and significant effect on the decision of muzaki to distribute zakah, donation and sadaqoh. The belief and attitude of ones religiosity becomes the dominant factor of someone issuing zakah from some of their assets. So that the high income is certainly a large amount of zakah he pays. While the quality of accounting information has a negative effect on the decision of muzaki to distribute zakah, infaq and sadaqa , it means that muzaki has not used the zakah report in making a decision on where the zakah will be distributed

Keywords
Zakah, , Trust, Religiosity, Income, Quality of Accounting Information

Topic
Islamic Accounting

Link: https://ifory.id/abstract/g4XNMFHyRu9J