Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and shariah compliance performance. We expand the disclosure, which is not limited to the disclosure of Corporate Social Responsibility (CSR). This study aims to examine the effect of the Board of Directors (BOD) and Shariah Supervisory Board (SSB) on financial, social, and shariah disclosure. The sample of this study is Islamic commercial banks in Indonesia, totaling 14 banks with an observation period of 11 years (2010–2020). The content analysis measured disclosure data and further analyzed using the fixed effect or random effect and the generalized method of moments (GMM) to overcome the endogeneity problem. We found that BOD and SSB education in finance/accounting can improve disclosure. However, the number of SSBs can reduce disclosure. The BOD and SSB play a more significant role than others in increasing shariah disclosure regarding sub-disclosure. The implication of this study is the importance of financial/accounting expertise for a BOD and SSB that will impact performance effectiveness and subsequently reduce information asymmetry. © 2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
The theoretical framework of the Theory of Planned Behaviour (TPB) has been widely used in analysing behavioural intentions to adopt Islamic finance. However, there is still little research investigating the adoption of Islamic microfinance. This study aims to determine the factors influencing behavioural intentions to adopt Islamic microfinance by developing the Theory of Planned Behaviour (TPB). The development is done by adding religiosity and knowledge variables as antecedents of attitude. A random sample of 262 members of Islamic microfinance. Variance-based partial least-squares structural equation modelling (PLS-SEM) was employed for data analysis. The results show that religiosity and have a significant influence on attitudes. Meanwhile, attitudes, subjective norms, and perceived behavioural control also significantly positively affect behavioural intentions to adopt Islamic microfinance. Then subjective norms greatly determine behavioural intentions to adopt Islamic microfinance. The findings of this study are important for Islamic microfinance to change marketing strategies. Islamic microfinance managers must develop a positive attitude through creating awareness and benefits of Islamic microfinance services by involving community leaders, especially religious leaders.
This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship. This paper is an empirical work using a sample of Indonesian publicly listed companies that comprises 328 firm-years (2013–2020). The data was then processed using simultaneity test and 2sls regression. This paper finds that there is a simultaneous relationship between tax aggressiveness and CSR. Tax aggressiveness has a negative significant effect on CSR. Also, CSR has a significant negative effect on tax aggressiveness. Risk management strengthens the effect of tax aggressiveness on CSR and strengthens the effect of CSR on tax aggressiveness. This paper contributes to the current tax aggressiveness and CSR literature by examining the probable bidirectional relationship between the two. Existing studies have examined the one-direction relationship only, whether CSR to tax aggressiveness or tax aggressiveness to CSR. This is the first study examining the role of risk management in moderating the relationship between CSR and tax aggressiveness. This study is useful for corporate management in making CSR and tax aggressiveness strategy. Government can make a regulation that mandates the companies to do risk management activities and disclose their risk management policies and implementation. Shareholders can rely on companies’ disclosures regarding CSR activities because this study supports that firms with higher CSR disclosure have low-level tax aggressiveness.
The Covid-19 pandemic makes the government adjust the learning system from face-to-face to e-learning amid restrictions on mass social contact. We develop the Updated Delone and McLean information systems success (D&M ISS) model by incorporating external factors. The newly added constructs include student capability, teacher capability, and social influence. We employed partial least squares structural equation modeling (PLS-SEM) on 427 respondents gathered from online survey questionnaires completed by undergraduate and postgraduate students during the pandemic. The study identifies that user satisfaction depends on improving the system’s quality, quality of information, teacher’s capability, students’ capability, and social impact. The study also finds a reciprocal relation between students’ satisfaction and net academic benefit. The e-learning system should be enhanced by improving the system’s quality and students’ satisfaction, quality of information, quality of service, and student and teacher capability that do not influence the use of e-learning. This paper provides valuable theoretical and practical implications for regulators and researchers to evaluate e-learning success. © 2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
This study examines the influence of the Shariah Supervisory Board (SSB), Board of Directors (BOD), Risk Officers (RO), Audit Committee, and market competition (Lerner) on the Islamic Law Compliance Risk (ILCR). We use a sample of full-fledged Islamic banks in Indonesia with an observation period of 2009–2019. Data analysis uses Fixed Effect Model (FEM). Our results show that SSB and BOD are not proven to be able to control ILCR. ILCR can be decreased by increasing the number of audit committees and the proportion of independent RO. In addition, the Lerner index has a positive influence ILCR. The results of the robustness test also confirm the results of this study. This research extends the previous studies on evaluating the risk-taking of Islamic Banks beyond the common risk (insolvency, liquidity, credit, and market), particularly the unique risks faced by Islamic banks. This study recommends increasing the effectiveness of SSB and BOD supervision on bank operations, increasing the ILCR.
This study examines the effect of the pay gap on banks and compares the effectiveness of the tournament theory in Islamic banks (IB) and conventional banks (CB). This study expands the pay gap indicators used in previous studies by using three indicators: board of directors’ pay gap, commissioners’ pay gap and employees’ pay gap. The sample is 23 banks, observed from 2009 to 2019, which results in 239 bank-years. The test results show that we have not found a relationship between a pay gap and bank performance. However, the subsample test, which involves separating Islamic banks and conventional banks, reports different findings. The tournament theory is effectively applied to the employee payroll system and shows a large employee pay gap will improve the performance of IBs and CBs. However, the effect of tournaments on IBs is greater than it is on CBs. The tournament theory is not effectively applied to the salary system for the boards of commissioners. However, the large pay gap for board of directors of CBs causes communication, coordination and collaboration problems between the board of directors and further reduces bank performance. However, in IBs, the pay gap of board of directors has no effect on bank performance. We recommend that banks should provide different salaries for employees at the various different levels. However, we do not recommend that banks create a large pay gap for board of directors because this will lead to poorer performance.
Vegetable e-commerce is a vegetable shopping tool that provides convenience and comfort, especially during the COVID-19 pandemic. People do not need to leave their homes to meet their needs so they can avoid exposure to the Covid-19 virus. This study aims to determine the behavior of using e-commerce vegetables in Jabodetabek through perceived ease of use, perceived usefulness, and attitudes, formulate managerial implications and marketing strategies to increase consumers repurchase intentions. This study uses the Technology Acceptance Model (TAM) approach and the Structural Equation Modeling (SEM) test with LISREL. The results showed that perceived usefulness and attitude were significantly influenced by perceived ease of use; perceived benefits have no significant effect on repurchase intention, but perceived benefits have a significant effect on attitudes; and consumers' intention to make repeat purchases are directly influenced by attitudes. The managerial implication that vegetable entrepreneurs can do is to continue implementing strategies that can increase positive attitudes toward consumers so that vegetable e-commerce is easier to use and provides benefits according to consumer expectations. The 4C approach (co-creation, currency, communal activation, and conversation) can be applied to develop positive consumer attitudes.
Malaysia mostly experiences long-distance tremors caused by earthquake events from nearby countries. The majority of low-rise to medium-rise residential reinforced concrete buildings in Malaysia are designed with inadequate reinforcement detailing to cater for lateral loading. This paper presents findings related to seismic assessment of multi- storey residential buildings using the fragility curve and capacity-demand response spectrum. The main objective of this paper is to evaluate the vulnerability of residential multi-storey buildings with strong beam and weak column designed mechanisms subjected to Design Basis Earthquake and Maximum Considered Earthquake with peak ground acceleration of 0.12g and 0.22g, respectively. Ruaumoko2D programme was used to determine the load and displacement values of the building subjected to the 2015 Ranau earthquake with PGA 0.14g. The ductility of the prototype building was calculated from the load and displacement graph. The value of ductility was used to develop the fragility curve based on damage state characterization in accordance to FEMA273. The findings from the fragility curve show that the building would experience minor to moderate damage and can be repaired or retrofitted after the earthquake events with peak ground acceleration of 0.12g and 0.22g. This study also presents the result of the capacity-demand response spectrum of the building subjected to Design Basis Earthquake and Maximum Considered Earthquake in accordance with Eurocode 8 specifications. The result from the capacity demand response spectrum shows that the building would not survive when subjected to the earthquake excitation with peak ground acceleration 0.22g and exceeds more than 5.5 Richter Scale. This study is important to provide an understanding of the seismic behaviour of the multi-storey non-seismic designed for residential buildings in Malaysia.
The study aims to obtain the value of group counseling in intrinsic and utility value of audio-visual media in order to increase students learning motivation. Audio-visual media is an educational product that has many benefits, one of them is for better understanding of the students to the material using the media. The type of research used is research and development design. The specification of the development model to encourage learning motivation. Learning motivation is something that encourages, and involves student learning. The approach used in this research of assessment learning motivation based on intrinsic value and utility value. Intrinsic value is the motivation that arises from within the individual itself, while the utility value is the usefulness of a task for individuals with future aspirations, including career aspirations. The stages of development model group counseling based on intrinsic value and utility value to increase learning motivation are: (1) Literature studies; (2) Analysis of Student Characteristics; (3) Selection of Methods and Media; (4) Monitoring and Evaluation Model; and (5) Model Revision and Model Testing. Implementation and Evaluation model group counseling at Junior High School of Muhammadiyah 1 Kudus was carried out through theory and practicum using audio-visual media. The results of pre-survey concluded that the counselor teachers were not implemented audio-visual-assisted group counseling. Then, 174 students were taken as prospective group counseling members by stratified random sampling and then formed 20 groups based on the level of motivation in the pre-survey. of 20 groups were divided into10 control groups (with conventional counseling) and 10 experimental groups (with audio-visual counseling group model). After the assessment (pre-test and post-test) was done, the result of implementation development model proved to be effective to increase students learning motivation.
The community has not utilized the abundant corncob waste in Air Terang Village. Corncob waste can be used as a medium for growing mushrooms. This program service aims to improve the knowledge and skills of the community in Air Terang Village, Tiloan District, Buol Regency in cultivating mushrooms from corncobs. The implementation of this service uses the Participatory Action Research (PAR) method, which consists of three stages: preparation, implementation, and evaluation. The result of this community service program is the community begins to understand and realize the use of corncob waste as a medium for growing mushrooms and can cultivate mushrooms from corncobs. Recommendations for the next service program are mushroom post-harvest processing and training on mushroom marketing strategies.
Happiness is something that every individual yearns for, so an understanding of the factors that influence it is needed. This study aims to test the influence model of social support, spirituality, and gratitude on happiness through self-acceptance. Data collection using the scale of social support, spirituality, gratitude, self-acceptance, and happiness, with a sample of 790 Indonesian students. The data were analyzed using Structural Equation Modeling (SEM) analysis. The structural model showed acceptable goodness of fit. Self-acceptance was demonstrated to significantly serve as a mediating variable in social support, spirituality, and gratitude in relation to happiness. In addition, social support (β = .112, p .01), gratitude (β = .256, p .01), spirituality (β = .431, p .01), and self-acceptance (β = .364, p .01) had significant positive relationships with happiness. The study has important implications globally for characteristics such as the sample used, especially with regard to the self-acceptance and happiness of university students.
Education is crucial in changing human behaviour toward environmental management. The Walisongo Eco-Green Campus (WeGreen) is a program that aims to achieve Sustainable Development Goals, so it is necessary to prepare the students of Biology teacher candidates to have good environmental literacy. This study aims to describe the environmental literacy of the students of Biology teacher candidates based on the academic year. The sampling technique used in this study was stratified random sampling. The sample of the study was 339 students of Biology teacher candidates in four different academic years. Data collection techniques used are tests and questionnaires. The data obtained from the measurement result of environmental literacy were analyzed descriptively using the mean and standard deviation formulas. The results of the Kruskal-Wallis test show a significance value of 0.451 (p>0.05) on the cognitive aspect and 0.535 (p>0.05) on the affective aspects. In addition, the result on behavioural aspects is 0.012 (p<0.05). There is no difference in environmental literacy (cognitive aspects and affective aspects) of the students of Biology teacher candidates based on the academic year, but there is a difference in students’ behaviour aspects. Students with the most different behaviour are those in the academic year of 2019 (fifth semester).
The development of information technology has caused the disappearance of the noble values of local culture. Grebeg Makukuhan is a local culture of Kedu Village that has socio-cultural values and various meanings from the symbols used by the community to instill noble and moral values in generation z. This study aimed to analyze the symbolic meaning in the implementation of Grebeg Makukuhan, how the Z-generation interprets the symbolic elements and the role of parents in the inheritance of socio-cultural values. This research uses qualitative research with an ethnographic approach. The results showed that the z-generation was able to maintain the existence of Grebeg Makukuhan with evidence that the z-generation children could explain the meaning of the symbol elements used in Grebeg Makukuhan activities. The findings that researchers can find in the form of success in maintaining cultural values can not be separated from the role of parents. The community environment is a supportive generation for the younger generation to learn about their local culture, thus positively impacting the development of Generation Z as the next generation and becoming good citizens who care about the environment. The general public can use the benefits of this research to study the methods used by the people of Kedu Village in maintaining local culture in the younger generation, as seen from the success rate of generation z. They can overcome the fading of local culture due to the development of information technology. Keywords: Nilai Sosial Budaya, Grebeg Makukuhan, Generasi-z
The research aims to improve the effectiveness of fundamental physics practicum to determine the value of the Earth's gravitational acceleration, whether carried out online or offline. This type of research is development research. The research was conducted using the 4D method: define, design, development, and disseminate. The product developed as a module contains a guidebook into an electronic module by integrating a practicum video (recorded experiment) that contains how to use the tools and practicum work steps. Data collection techniques are carried out by interviews and questionnaires. Questionnaires are given to a material, language and media experts to find out the validity of the e-module. Questionnaires are also given to lecturers who teach fundamental physics courses and students participating in introductory physics courses to find out the feasibility of e-modules. From the study, the average score of material, language and media experts was 89.08%, stating that the e-module was very valid. At the same time, the average score for the feasibility test is 89.38% which states that the e-module is very feasible. Thus, the development of a fundamental physics practicum e-module can increase the effectiveness of the fundamental physics practicum in determining the value of the Earth's gravitational acceleration.
Amidst the social-cultural predominance of male ulama in the religious context, female ulama play important roles and yet are often trapped in life-role complexity and gender bias, as they have a responsibility in both the domestic and public domains. This study aims to explore the meaning of the experience of gratitude among female ulama based on the perspective of positive psychology, with reference to the PERMA (Positive emotion, Engagement, Relationship, Meaning, and Accomplishment) model, with further interpretation of gratitude (shukr) from Sufi psychology. Using a qualitative (phenomenological) approach, we held online in-depth interviews with five female ulama participants from across Indonesia and Germany. The research demonstrates the interconnection between themes related to gratitude according to PERMA-Model and the embodiment of gratitude (shukr) in Sufi psychology. These findings provide evidence to support the practical implication of the integrative intervention of positive and Sufi psychology for clinical purposes or to promote flourishing and well-being among women.
The consumptive behavior of students tends to be excessive. Therefore, this study aims to test the impact of financial literacy, peer group, social media usage, and locus of control on students’ consumption behavior. The population consists of 41,061 active S-1 students of Universitas Negeri Semarang, Jawa Tengah, Indonesia. 5% of 398 samples had an error rate using the Slovin formula. Primary data were collected through surveys employing a 5-point Likert scale. The questionnaire constructed in Google Forms was distributed using WhatsApp group. The data collected were then subjected to validity and reliability tests. Thus, the response variable was consumptive behavior; three predictor variables were financial literacy, peer group, and social media usage; and the mediating variable was locus of control. The results show that financial literacy affects consumptive behavior negatively, with a coefficient of –0.109 and a significance value of 0.041. Peer groups, social media usage, and locus of control had a positive and significant effect on consumptive behavior directly. The coefficients were 0.039, 0.518, and 0.218, with significance values of 0.031, 0.000, and 0.000. Financial literacy and peer groups have a positive and significant effect on the locus of control with coefficients of 0.0638 and 0.251 and significance values of 0.000. In addition, locus of control has been proven as a mediator in the influence of financial literacy and peer groups on consumptive behavior. AcknowledgmentWe acknowledge the Faculty of Economics, Universitas Negeri Semarang, for publication funding.
Facts show to this day, women still become one of the men's dominant objects. The patriarchal culture that marginalizes women has finally become one of the significant human tasks, both in the domestic and public scopes. Through the author's reading of Simone de Beauvoir's theory of post-feminism, this article tries to provide a description of the results of the field research at Pesantren and Muballighah Women Community (JP3M) Pekalongan Branch. In short, Beauvoir gives women the freedom to survive with the power and domination of men or free themselves from the shackles of patriarchy. According to the author's simple research results, several findings were found that JP3M seeks to increase the role of women in various fields of life, such as education and religion (intellectual), economic independence through micro-enterprises and provision of life skills, social transformation of the society by carrying out social activities, and wanting to break away as others through empowering women who are strong and with character.
This study aims to analyze the textual construction, discursive practices, and sociocultural practices of violence against women in several Indonesian newspapers. We used library method, observation, and notetaking to gather the data. We then employed a critical discourse analysis to look at how violence against women are discursively represented in those selected newspapers. The results showed that (1) Indonesian newspapers construct their news by using active voice to explain the detailed gender-based violence cases and to represent that women as victims are weak and submissive; (2) discursive representation in Indonesian newspapers encompasses institutional networks that include journalists, editors, directors, and publishers which decide the framing of the news; (3) the socio-cultural contexts beyond the media also influence how discursive representation is framed. The construction of media discourses of gender-based violence portrays women as weak and victimized.
Earnings response coefficient (ERC) is one of the important things for companies and investors, as it reflects a company’s good value. The COVID-19 pandemic, which is happening globally, has greatly affected capital market conditions and companies in general. It is necessary to examine what factors affect ERC significantly to provide an overview to the company while maintaining the good name of the company. This study aims to analyze the effect of firm growth, leverage, information asymmetry, and systematic risk on ERC with dividend payout ratios as moderating on the Indonesia Stock Exchange and Singapore Stock Exchange. The study uses a quantitative approach with secondary data in the form of companies’ annual reports. Population was made up of food and beverage and tobacco manufacturing companies in 2018–2020. It consists of 38 JASICA index companies on IDX, and 33 SGX index companies on SGX. The results showed that, firstly, leverage and systematic risk had a significant negative effect on ERC. Second, firm growth and information asymmetry have no effect on ERC. Third, dividend payout ratio can weaken a positive influence of information asymmetry on ERC. Fourth, dividend payout ratio failed to moderate a positive effect of firm growth and a negative effect of leverage and systematic risk on ERC. All variables have no significant statistical difference between the two stock exchanges. These results indicate that a company must improve the performance and quality of information; pay attention to obligations, mitigate and manage risk to obtain optimal ERC.
This study analyzes Indonesian children’s happiness feeling and preferences toward school-from-home activities and setting during the COVID-19 pandemic. Online interviews and drawing-telling activities were used to obtain the data from 334 children aged four to six years. The findings revealed that more than half of the children were happy with the school-from-home policy. They stated that they were allowed to conduct unstructured free play at home besides completing the assignments from the teachers. Older children, 6 years old, preferred the school setting, as they could get themselves engaged in social interaction with their surroundings. In conclusion, adults should consider children’s voices, as part of an effort in enhancing their academic well-being during the COVID-19 pandemic.
Institution pages aggregate content on ResearchGate related to an institution. The members listed on this page have self-identified as being affiliated with this institution. Publications listed on this page were identified by our algorithms as relating to this institution. This page was not created or approved by the institution. If you represent an institution and have questions about these pages or wish to report inaccurate content, you can contact us here.
Kol. H. R. Hardojanto Road, 50229, Semarang, Jawa Tengah, Indonesia
Head of institution
Prof. Dr. Fathur Rokhman M.Hum
+62 24 8508093 (Public Relations of Semarang State University)