Annual Report Analysis

Accurate and efficient classification of lung diseases from chest CT and X-ray images is critical for timely diagnosis and treatment. This study proposes a novel hybrid framework that combines unsupervised representation learning via Generative Adversarial Networks (GANs) with supervised feature extraction using a pre-trained VGG16 convolutional neural network. The GAN component learns latent structural features from large amounts of unlabeled medical images, while VGG16 extracts high-level semantic features from labeled data. By fusing these complementary feature representations, the system achieves improved classification accuracy across multiple lung disease categories, including COVID-19, pneumonia, tuberculosis, and lung cancer. Experimental evaluations demonstrate the effectiveness of the proposed approach in leveraging both labeled and unlabeled data, reducing dependency on extensive manual annotations. The framework shows promising potential for scalable, automated lung disease diagnosis in clinical settings.

Skin diseases are a common ailment affecting millions of people worldwide. The surface of the skin has many different features that are affected by the environment, dust, smoke, harmful materials and other such factors. These effects occur as per the type of skin-Oily skin or Dry skin. Early detection and treatment of these diseases are crucial in improving patient outcomes. In recent years, machine learning techniques, particularly convolutional neural networks (CNN), have shown promise in the automated detection of skin diseases. In this paper, after analyzing such harmful effects, and try to classify the type of skin disease, so as to provide further treatment. A better Convolutional Neural Network-EfficientNet B0 is used to predict the type of skin disease based on image samples of skin diseases provided. The proposed system consists of three main stages: preprocessing, training, and testing. In the preprocessing stage, the images were re-sized, normalized, and augmented to enhance the quality of the images. In the training stage, the EfficientNet B0 CNN architecture was used to train the system on the skin disease images. The system's performance was evaluated using a test dataset, which included images that were not used in the training process. This gives an improved efficiency over other existing models.

Risks disclosure is one of important instrument that should be included in every banks annual report. The purpose of the disclosure is to give some information for stakeholders, shareholder, employees, and society about how the bank work in mitigating its risks. And also to minimize the agency problem. This study aims to find out how the mechanism of good corporate goverments work. which is represented by the board of commissioners meetings, the board of commissioners measurement, the independent audit committee measurement, the audit committee meetings, and the sharia supervisory board's meetings can influence the qualitative risk disclosure according to Statement of Financial Accounting Standard (SFAS) No. 60 (Revised 2010). This study used regression analysis for panel data, and purposive sampling to selecting the objects. 12 Sharia Commersial Banks is selected to be the objects of this study, with assessment periode in 2014-2016. The result of this study shows that the average of risk disclosure is 45,33%. It's indicate that banks obidentless to the rules since it assigned. Regression panel data result shows the audit committee meetings only that influenced the risk disclosure partially. Nevertheless, independent variable can influence the dependent variable 80,70% simultaneously.

This research was conducted to analyze the influence of factors affecting Islamic social reporting. Pupolasi in this research is a manufacturing company listed on indonesia stock exchange 2013-2015. Sample selection in this study using purposive sampling method and produced by 59 sample companies. The test result using multiple linear regression shows that firm size influences on islamic sicial reporting and return on asset, independent commissioner and company's age has no effect on islamic social reporting

This research was conducted to analyze the influence of factors affecting Islamic social reporting. Pupolasi in this research is a manufacturing company listed on indonesia stock exchange 2013-2015. Sample selection in this study using purposive sampling method and produced by 59 sample companies. The test result using multiple linear regression shows that firm size influences on islamic sicial reporting and return on asset, independent commissioner and company's age has no effect on islamic social reporting

Gastric cancer, commonly known as stomach cancer, is a leading cause of cancer-related deaths worldwide. Early detection of gastric cancer is crucial for improving patient outcomes and reducing mortality rates. In recent years, advances in medical imaging and machine learning techniques have shown great promise in aiding the early diagnosis of gastric cancer. This abstract presents an innovative approach for gastric cancer detection using machine learning algorithms. Our proposed system leverages state-of-the-art convolutional neural networks (CNNs) for the automatic analysis of endoscopic images, to identify potential malignancies. Preprocessing techniques are employed to enhance the quality of input images and reduce noise. Feature extraction methods are then applied to extract relevant information from the images, and these features are used to train a machine learning model. The machine learning model is trained on a large dataset of gastric cancer cases, including various subtypes, to ensure robust performance. We employ cross-validation techniques to assess the model's accuracy, sensitivity, specificity, and overall performance. The proposed system demonstrates high accuracy in identifying gastric cancer lesions, even in cases where subtle or early-stage abnormalities may be difficult to detect by human experts. In conclusion, our advanced machine learning approach for gastric cancer detection shows promise in revolutionizing early diagnosis, improving patient outcomes, and reducing the burden on healthcare systems. Further research and clinical validation are necessary to fully assess the system's efficacy in a real-world clinical setting.

The Seal of Good Local Governance (SGLG) is considered as the country’s most comprehensive assessment of local governance performance. Launched in 2014 and enacted into law in 2019, the SGLG aims to continuously enhance the performance of local government units (LGUs).
However, questions about its effectiveness and evaluative usefulness arise due to its evolving design, which includes changes in measures and indicators alongside a declining trend in passing rates from 2014 to 2023. This paper uses an abductive research approach to fill the research gap,
focusing on understanding the SGLG’s “policy layering,” where new goals accumulate in its design while retaining previous ones. The discussion traces nearly a decade of SGLG policy history to explore how it frames good local governance amid changes in national priorities, policy shifts
(e.g., SGLG law, Mandanas-Garcia ruling), and maturity in its performance metrics and indicators. It highlights two learning assumptions—learning through time and learning by complying with the instrument—and explores associated challenges. While the SGLG was not initially conceived
as a comprehensive local government performance management system, its iterative approach to meet rising performance expectations reflects the evolving landscape of local governance standards. Recommendations are provided to enhance the SGLG’s design (e.g., address resource implications for LGUs struggling to meet higher performance standards, strategically manage the timing of SGLG iterations, and decentralize evaluative processes to ensure rigorous problem analysis and innovative
solutions for nonpassing LGUs). These steps aim to enhance the SGLG’s effectiveness in promoting improvements in local governance across the Philippines.

Penelitian ini bertujuan menguji pengaruh Dewan Komisaris terhadap nilai perusahaan, Dewan Komisaris terhadap pengungkapan sosial perusahaan, pengungkapan sosial perusahaan terhadap nilai perusaahaan, dan pengungkapan sosial perusahaan sebagai mediasi pengaruh Dewan Komisaris terhadap nilai perusahaan. Dewan Komisaris dan pengungkapan sosial dalam penelitian ini mewujudkan struktur dan pelaksanaan prinsip transparansi Corporate Governance. Data yang digunakan dalam penelitian adalah laporan tahunan pada Bursa

This study aims to explore the relevance of Board of Commissioner, corporate social disclosure and firm value of non-financial public companies in the Indonesia Stock Exchange. This research is motivated by the importsan of the value of the company, corporate social disclosure and Board of Comissioner. The value of the company, the disclosure of social and Board of Comissioner in Indonesia is increasingly important because many companies are not able to maintain the value of the company as well as many social problems as a result of the activities of companies that need to control the Board of Commissioners. However, this study is original because the use of corporate social disclosure as a mediating variable which influence board governance on firm value. Using secondary data from annual reports published on the Indonesia Stock Exchange in 2009, 2010, 2011, 2012, and 2013. With the population of 1280 observations, this study collects the sample of 525 observations. Processing data ...

The irritation established by the Covid sickness has caused a lot of destruction all around the world. Extremely fast dispersal of Covid has gagged just as imperiled the human development. Different cycles of research have focused on the clinical inclination for the finding of Corona Virus illness. Detection of covid prior of becoming dangerous is important but with the growing numbers it becomes difficult to manage it. Antigen and PCR tests which is reverse Transcription Polymerase Chain Reaction (RT-PCR) strategies for looking at the sickness have assumed a tremendous part in deciding the illness since the lively rise of COVID-19. The transmission of different freaks created in these two years has put a few inquiries on the accuracy and precise consequence of the business as usual. Along these lines, different radiological techniques like Computed Tomography (CT sweep) and X-beam, and so forth are being executed for the spotting of sickness due to the more fastidious outcome. With less resources many people have to face bad consequences and because of this reason many people lost their lives there is an emergent requirement for a fast solution so that detection is faster hence faster treatment. The investigatory review in the given report is about the utilization of Artificial Intelligence in hypothesizing the Covid infection utilizing an appropriate model. The most extreme precision accomplished among man-made reasoning classifiers adjusted in the given report is almost all the way. Along with detecting chest infection using X-Rays an application is needed by the people across the world to get to know whether they have covid or not on the basis of symptoms, early stage covid detection could be done easily by studying the symptoms so a model is required to detect whether a person is infected or not based on the symptoms user will fill.

The irritation established by the Covid sickness has caused a lot of destruction all around the world. Extremely fast dispersal of Covid has gagged just as imperiled the human development. Different cycles of research have focused on the clinical inclination for the finding of Corona Virus illness. Detection of covid prior of becoming dangerous is important but with the growing numbers it becomes difficult to manage it. Antigen and PCR tests which is reverse Transcription Polymerase Chain Reaction (RT-PCR) strategies for looking at the sickness have assumed a tremendous part in deciding the illness since the lively rise of COVID-19. The transmission of different freaks created in these two years has put a few inquiries on the accuracy and precise consequence of the business as usual. Along these lines, different radiological techniques like Computed Tomography (CT sweep) and X-beam, and so forth are being executed for the spotting of sickness due to the more fastidious outcome. With less resources many people have to face bad consequences and because of this reason many people lost their lives there is an emergent requirement for a fast solution so that detection is faster hence faster treatment. The investigatory review in the given report is about the utilization of Artificial Intelligence in hypothesizing the Covid infection utilizing an appropriate model. The most extreme precision accomplished among man-made reasoning classifiers adjusted in the given report is almost all the way. Along with detecting chest infection using X-Rays an application is needed by the people across the world to get to know whether they have covid or not on the basis of symptoms, early stage covid detection could be done easily by studying the symptoms so a model is required to detect whether a person is infected or not based on the symptoms user will fill.

Tujuan dari penelitian ini adalah menguji pengaruh profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan terhadap pengungkapan Islamic Social Reporting. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia selama tahun 2019-2022. Sampel ditentukan dengan teknik purposive sampling dan menggunakan uji analisis regresi linier berganda. Berdasarkan hasil uji secara parsial menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR). likuiditas berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR). Ukuran perusahaan berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR) dan Umur perusahaan tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR).

Investasi merupakan penanaman sejumlah dana atau barang yang diharapkan akan memberikan hasil yang lebih dikemudian hari. Selain adanya hasil yang diharapkan, investasi juga mengandung risiko yaitu kemungkinan keuntungan yang dihasilkan menyimpang dari keuntungan yang diharapkan. Untuk meminimalkan risiko, investor perlu melakukan portofolio optimal agar risiko dapat disebarkan. Pemilihan portofolio yang optimal sangat tergantung pada analisis ketepatan para investor dalam mencermati dan menganalisis pasar. Tujuan penelitian ini adalah untuk menganalisis pemilihan portofolio optimal dengan metode indeks tunggal pada perusahaan jasa sektor perbankan di Bursa Efek Indonesia (BEI) pada periode September 2013 sampai Agustus 2014. Sampel yang digunakan berjumlah 35 perusahaan perbankan yang terdaftar di BEI, dengan menggunakan teknik pengambilan sampel jenuh, teknik analisis yang digunakan Model Indeks Tunggal. Berdasarkan hasil penelitian terhadap 34 saham, terdapat 8 saham yang membent...

Risk management is a process that consists of different set of strategies and procedures that identify and manage various risks. Overall, it consists of risk identification, risk assessment and analysis, risk evaluation, risk monitoring, and risk control a nd mitigation. The framework of risk management practices pertaining to Islamic credit consists of five fundamental pillars, which are associated with credit risk, operational risk, liquidity risk, market risk, and other risks. The current study aimed to empirically examine the extent of practices of Islamic financial mediators on risk profile,  risk  management  profile,  risk  control  activities,  risk  control  environment,  and  risk management procedure. This study also evaluated the influence of different forms of risks on the risk management practices. Lastly, this study examined the risk assessment techniques and risk mitigation instruments used by Islamic financial mediators in Pakistan.
This quantitative study conducted a self-administered survey that involved 384 respondents from the head offices, regional offices, and main branches of five prominent banks in the Islamic banking industry in Pakistan. This study adopted previously tested scale for the main constructs. All data were statistically analysed to evaluate the capacity of the proposed model in determining the strength of the proposed risk patterns in Islamic risk management.
The obtained results revealed the direct significant and positive influence of understanding of risk management (UNRM), risk identification (RIDT), risk assessment and analysis (RASA), risk monitoring  and  reporting  (RMOR),  managing  market  risk  (MMKR),  liquidity  risk  analysis (LQRA), operational risk analysis (OPRA), credit risk analysis (CRRA), and risk governance (RGOV) on risk management practices (RMP). The analysis further revealed the substantial beta values of MMKR, LQRA, OPRA, and RIDT, suggesting the substantial contribution of these explanatory variables on RMP (as the dependent variable) as compared to other variables.
The study provided sound theoretical contributions to the existing literature, particularly in relation to the theory of risk management process, theory of financial intermediaries, and Basel Accords. The proposed model of risk management practices was te sted in this study and revealed reasonably effective risk evaluation process for risk mitigation in the Islamic banking industry in Pakistan. The obtained results fully supported the proposed hypotheses, addressing the issues related to risk evaluation process that adversely affect the Islamic finance.
Based on the obtained results and findings, this study proposed the remodelling of Islamic risk management and presented valuable insights that can benefit Shariah compliance regulators and government in establishing policies and initiatives regarding Islamic risk evaluation process. The proposed model was expected to enhance the overall risk management process for improved credit delinquency, particularly for the Islamic banking industry in Pakistan. The focus of this empirical study on the incorporation of nine constructs, including LQRA, OPRA, MMKR, and RGOV, into the model of risk management practices offered new prospects of regulatory compliance in the Islamic banking industry, specifically in Pakistan.
Keywords:
Basel  Accords;  risk  management  process;  risk  management  practices;  non-performing loans/delinquency ratio; Islamic banking industry in Pakistan.

Islamic Social Reporting is one of the ways to measuring social performance for sharia entities issued by Accounting And Auditing Organization for Islamic Financial Institutions (AAOIFI), this index is suitable to be applied for Sharia Banking. This study aims to prove empirically the effect of Finance Performance (Return On Asset) and Sharia Supervisory Board Characteristics on Islamic Social Reporting. The study sample used are sharia banks in Indonesia. The study period is 4 years (2015-2018). Determination of samples in this study using purposive sampling method. The analysis technique in this study are descriptive analysis and partial least square analysis version 3.0. The results of this study show that Finance Performance (Return On Asset) and Sharia Supervisory Board Characteristics are effect on Islamic Social Reporting. Finance performance (Return On Asset) are effect on Islamic Social Reporting because the higher Return On Asset achieved by sharia banks can lead Islamic Social Reporting disclousure from the financial, product, employee, community and environmental. Sharia supervisory board characteristics are effect on Islamic Social Reporting because the more members of sharia supervisory board characteristics can lead the more efficient performance of sharia banks in Islamic Social Reporting.

This descriptive study aimed to explore the challenges and opportunities of the local government of Digos in its endeavor for the Seal of Good Local Governance (SGLG) and the Performance Challenge Fund (PCF). Mixed methods research design was employed, particularly the convergent parallel approach. The qualitative part constructed the enabling factors and areas for improvement in the implementation of the SGLG and PCF based on accounts of personnel of the City Government who were directly involved in the assessment and preparations, representatives of oversight government agencies relevant to the seven SGLG criteria and PCF project beneficiaries. The quantitative part described the level of perceptions on the contribution of the SGLG and PCF to improved local governance in the City based on a survey to the constituents. Thematic analysis and descriptive statistics were used to process the data. It was found that the enabling factors in the accomplishment of the SGLG award of Digos City were anticipation, articulation and delegation, while areas for improvement were risk aversion, information and data management, participation and devolution. The perception of the people of Digos City also revealed a high level of agreement (x=3.98, n=399) that the SGLG and PCF elicited improved local governance. Considering each criteria of the SGLG, it was found that the areas on financial administration and business friendliness and competitiveness have garnered very high levels of perception. Based on these findings, it was inferred that the challenges for Digos City for better implementation of the SGLG law in the future are risk management and increasing spaces for participation while the opportunities are implementation of e-governance and increasing capacity for decentralization.

Islamic Social Responbility (ISR) is an index of social responsibility disclosure (CSR) that has specific indicator on the ethical principles of Islam. In this study, assessment a level of CSR disclosure conducted on companies in the Jakarta Islamic Index (JII). This study aim to obtain an empirical evidence about the analysis of the factors that affect the disclosure of Corporate Social Responsibility (CSR). Factors used include profitability, types of industry, environmental performance and the size of the company. Measurement of Corporate Social Responsibility (CSR) is based on the category of Islamic Social Reporting (ISR) that used to calculate the Islamic Social Reporting index as seen from the company’s annual report. This research is a quantitative research. The population of this research is all companies that listed in Jakarta Islamic Index totaling 30 companies sharia. The sampling technique used is Purposive sampling. The total sample is 16 companies sharia. Analysis of ...

Penilitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) terhadap kinerja perbankan dengan manajemen risiko sebagai variabel intervening. Populasi penelitian ini adalah perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama 2012-2016.Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 19 perusahaan perbankan yang memenuhi kriteria sebagai sampel penelitian. Metode statistik yang digunakan adalah statistik deksriptif serta analisis jalur yang digunakan untuk menguji pengaruh secara langsung Good Corporate Governance (GCG) terhadap kinerja perbankan, serta pengaruh tidak langsung Good Corporate Governance (GCG) terhadap kinerja perbankan melalui manajemen risiko. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh positif signifikan terhadap kinerja perbankan.Good Corporate Governance (GCG) berpengaruh negatif signifikan terhadap manajemen risiko. Manajemen risiko berpengaruh nega...

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting...

Dalam siklus hidupnya, perusahaan-perusahaan mengalami suatu kondisi yang beragam. Beberapa perusahaan besar mengalami kondisi pertumbuhan usaha yang stabil dalam jangka panjang. Namun, ada pula perusahaan yang dulu besar, namun akhirnya gagal dan bahkan meruntuhkan perekonomian negara, seperti skandal Enron dan WorldCom. Kebangkrutan Enron menegaskan pentingnya tata kelola, baik komponen (Corporate Governance Components) maupun prakteknya (Corporate Governance Practices), bagi kelangsungan hidup perusahaan. Di Indonesia, mayoritas perusahaan publik dikuasai oleh keluarga. Tingginya kepemilikan keluarga umumnya menyebabkan pemilik ikut sekaligus menjabat sebagai manajer perusahaan. Oleh karena itu, Ownership structure perusahaan dapat mempengaruhi penerapan tata kelola (corporate governance) yang berperan sebagai mekanisme pengatur relasi pemilik dan manajer. Penelitian ini menguji pengaruh kedua faktor tersebut terhadap kinerja perusahaan (firm performance), baik kinerja operasiona...

In accordance with legal protocols and formalities, this resolution is established to designate the Punong Barangay and Barangay Treasurer as the official signatories for bank transactions within the barangay. This formal designation holds paramount importance as it streamlines financial processes, ensuring the expeditious execution of transactions and fostering financial accountability within the barangay governance structure. By delineating these specific roles and responsibilities, this resolution contributes to the effective and lawful management of barangay funds, safeguarding the financial interests and integrity of the community.

Penelitian ini bertujuan untuk mengukur kinerja kuangan perusahaan pada sektor perbankan yang listing di Bursa Efek Indonesia dengan rasio profitabilitas dan mengetahui kinerja keuangan sektor perbankan yang listing di Bursa Efek Indonesia dengan metode Economic Value Added (EVA), dan untuk melihat hubungan diantara metode tersebut dengan return saham. Jenis penelitian adalah studi empiris. Data diperoleh melalui dokumentasi. Teknik analisis data yang digunakan adalah: 1) Analisis Rasio Profitabilitas (ROA, ROE, NPM). 2) Analisis Economic Value Added (EVA). 3) Mengkorelasikan rasio profitabilitas dan EVA dengan return saham. Hasil Penelitian menunjukkan: 1) Kinerja keuangan perusahaan perbankan yang listing di BEI berdasarkan rasio profitabilitas selam periode 2012-2016 yaitu: Return On Assets (ROA) baik. Return On Equtiy (ROE) cukup baik. Net Profit Margin (NPM) sangat kurang baik. 2) Kinerja keuangan perusahaan perbankan yang terdaftar di BEI jika diukur dengan metode Economic Value Added (EVA) selama periode 2012-2016 kurang baik, karena nilai laba bersih yang dihasilkan tidak cukup untuk membayar biaya penggunaan dana. 3) Berdasarkan permasalahan yang ketiga, dapat diperoleh kesimpulan bahwa tidak ada hubungan rasio profitabilitas dan Economic Value Added (EVA) dengan return saham. Kata kunci: rasio profitabilitas, Economic Value Added (EVA), return saham.

The study examines how a firm's corporate governance relates to the cost of equity capital and, in particular, it focuses on the role of earnings qualityin mediating such relationship. This research utilizes two pilars of corporate governance; independency as proxied by board independence, and transparency proxied by voluntary disclosure. Within the context of this research, board independence were measured by using the score of board and audit committee independence. Voluntary disclosure was measured by the score of voluntary disclosure published in the firm's annual report during period of the study. Meanwhile, earnings quality was measured by the absolute number of discretionary accrual, and the cost of equity capital was measured by CAPM. The analysis employedboth regression and path analysis with the sample of 104listed Indonesian manufacturing companies for the period of 2009-2012.The results show that better corporate governance, in terms of greater of board independence, lowered the firm's cost of equity capital via earnings quality. However, in terms of greater voluntary disclosure,the result shows that corporate governance does not lowered the firm's cost of equity capital via earnings quality. On teh other hand, the relationship between voluntary disclosure and the firm's cost of equity capital shows to be a directrelation. The findings imply thatinvestorsused earnings quality as their main consideration, therefore willing to lower their required return (i.e. lower cost of equity capital) if the firm's corporate governance was sound. This finding is consistent to the argument that corporate governance is among mechanism to protect the interests of investors.

This studyaims to anelyze the factors that influence the disclosure of Corporate Social Responbility on manufacturing companies incorporated in the Jakarta Islamic Index (JII) by using the Islamic Social Reporting index as a benchmark. Factor used include profitability, type of industry, company size, and leverage. The measurement of Corporate Social Responbility is based on the Islamic Social Reporting index which can be seen from company’s report. The population in this study is a manufacturing company incorporated in the Jakarta Islamic Index (JII) during the period 2013-2016. Sampling technique using purposive sampling method and acquiered 60 companies to be sampled. Data analysis was done by classical assumtion test using multiple regression method using SPSS 23.0 program.Multiple regression test result show that profitability and leverage affect the disclosure of Corporate Social Responbility. While the type of industry and company size have no effect on the disclosure of Corp...

Tujuan penelitian ini adalah mengetahu praktik pengungkapan Islamic Corporate Social Responsibility Disclosure pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Dengan jumlah penduduk muslim tersbesar di dunia seharusnya dapat lebih mengembangkan bisnis berbasis syariah dibandingkan dengan negara lain. Saat ini perkembangan syariah lebih cenderung pada bidang perbankan, tetapi tidak menutup kemungkinan untuk jenis usaha lain. hal ini dibuktikan dengan adanya daftar perusahaan yang tergabung dalam JII. Sampel penelitian ini adalah perusahaan yang secara berturut-turut terdaftar dalam JII pada tahun 2012-2014. Jumlah sampel dalam penelitian ini adalah 45 perusahaan. analisi yang digunakan pada penelitian ini adalah analisi deskriptif. Hasil penelitian ini adalah adalah tidak semua perusahaan sampel mengungkapkan seluruh item pengungkapan yang ada pada ICSRD, hal ini disebabkan bahwa pengungkapan laporan tahunan yang dibuat oleh perusahaan cenderung menggunakan peraturan yang dibuat oleh Regulator, sehingga beberapa item terkait syariah seperti waqaf, riba, zakat dll cenderung untuk tidak diungkapkan dalam laporan tahunan. Selain itu perusahaan tidak terjun dalam bisnis syariah melainkan hanya tergabung dalam JII yang syarat dan ketentuannya telah sesuai dengan aturan yang dibuat oleh Dewan Syariah Nasional. Kata kunci: Syariah, ICSRD, JII, Pengungkapan,

This book, named "Empirical and Theoretical Studies in Economics and Finance" includes theoretical and applied studies in the fields of Economics, Finance, Banking, Public Finance, Econometrics and Labor Economics. The book consists of 13 chapters falling within the scope of economic and administrative disciplines. However, it also offers an interdisciplinary perspective, based on the fact that these fields are integrated with each other. This book, which consists of important contributions and findings of distinguished scientists, also holds an important place in terms of academic contribution values at the international level. In this respect, we would like to thank all the chapter authors who contributed to the study, the Referee Committee, Editorial Board of Livre de Lyon and the Layout Editor who contributed to the publication of the book. We hope that the book will be useful to all our readers, as it is to academic world.

The purpose of this study was to determine the effect of independent board of commissioners and Islamic Social Reporting index on firm value with profitability (ROE) as an intervening variable. This research is quantitative in nature which uses secondary data with a purposive sampling method, obtained by 30 companies listing in the Indonesian Syariah Stock Index in 2015-2017. This study uses multiple linear regression analysis and path analysis to test the effect of intervening variables. The results of data processing show that the independent board of commissioners, Islamic Social Reporting index and profitability simultaneously have a significant positive effect on firm value (Tobin-Q). While partially shows that the independent board of commissioners does not affect the value of the company either directly or indirectly. The disclosure of the Islamic Social Reporting Index has a significantly positive effect on firm value indirectly through profitability. Profitability (ROE) sig...

Since Swales definition of genres as social actions characterized by rhetorical purposes, move analysis has been widely considered part of genre analysis. Most famous are Swales CARS-model of introductions of research articles (Swales 1990, revised in Swales 2004) and Bhatia’s move analysis of sales letters (Bhatia 1998), based upon the AIDA-model advocated by the practitioners in the discourse community of sales communication. Skulstad (1996), Gillaerts (1996, 2003), among others, have followed Bhatia in applying move analysis to business genres, like the chairman’s statement in annual reports and letters of application. Recently, De Groot (2008; see also Nickerson/De Groot 2005 for CEO’s letters) has incorporated move analysis in a wider genre analysis of annual reports, more specifically of management statements, corporate profiles and operational reviews.

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Islamic Governance Score, struktur kepemilikan, umur perusahaan, profitabilitas, dan ukuran perusahaan secara parsial dan simultan terhadap pengungkapan ISR oleh Bank Syariah di Indonesia dan Malaysia pada tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel.  Pengambilan sampel menggunakan purposive sampling dengan 11 bank umum syariah di Indonesia atau sebanyak 55 observasi dan 6 bank syariah di Malaysia atau sebanyak 30 observasi. Penelitian ini menemukan bahwa secara parsial, pengaruh Islamic governance score terhadap pengungkapan ISR berpengaruh negatif tidak signifikan pada bank syariah di Indonesia dan berpengaruh negatif signifikan pada bank syariah di Malaysia. Pengaruh struktur kepemilikan  terhadap pengungkapan ISR berpengaruh negatif signifikan pada bank syariah di Indonesia dan berpengaruh negatif tidak signifikan pada bank syariah di Malaysia. Umur dan ukuran peru...

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Islamic Governance Score, struktur kepemilikan, umur perusahaan, profitabilitas, dan ukuran perusahaan secara parsial dan simultan terhadap pengungkapan ISR oleh Bank Syariah di Indonesia dan Malaysia pada tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel.  Pengambilan sampel menggunakan purposive sampling dengan 11 bank umum syariah di Indonesia atau sebanyak 55 observasi dan 6 bank syariah di Malaysia atau sebanyak 30 observasi. Penelitian ini menemukan bahwa secara parsial, pengaruh Islamic governance score terhadap pengungkapan ISR berpengaruh negatif tidak signifikan pada bank syariah di Indonesia dan berpengaruh negatif signifikan pada bank syariah di Malaysia. Pengaruh struktur kepemilikan  terhadap pengungkapan ISR berpengaruh negatif signifikan pada bank syariah di Indonesia dan berpengaruh negatif tidak signifikan pada bank syariah di Malaysia. Umur dan ukuran peru...

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, ukuran Dewan Pengawas Syariah, dan umur perusahaan (variabel moderasi) terhadap Islamic Social Reporting Disclosure pada Bank Umum Syariah di Indonesia tahun 2017-2021. Penelitian ini bersifat kuantitatif, dengan sumber data sekunder (dari laporan tahunan Bank Umum Syariah di Indonesia tahun 2017-2021). Metode pengambilan sampel menggunakan purposive sampling, diperoleh sampel sebanyak 9 Bank Umum Syariah selama lima tahun, sehingga terdapat 44 laporan tahunan Bank Umum Syariah. Metode analisis data menggunakan uji analisis deskriptif, uji regresi data panel, uji asumsi klasik, uji kelayakan model, dan uji MRA (Moderated Regression Analysis) menggunakan Eviews versi 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap, ukuran Dewan Pengawas Syariah berpengaruh negatif dan tidak signifikan, umur perusahaan berpengaruh positif dan tidak signifikan terhadap terhadap Islamic Social Reporting Disclosure, dan umur perusahaan tidak dapat memoderasi pengaruh profitabilitas, ukuran perusahaan, dan ukuran Dewan Pengawas Syariah terhadap Islamic Social Reporting Disclosure.

Tujuan penelitian ini adalah mengetahu praktik pengungkapan Islamic Corporate Social Responsibility Disclosure pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Dengan jumlah penduduk muslim tersbesar di dunia seharusnya dapat lebih mengembangkan bisnis berbasis syariah dibandingkan dengan negara lain. Saat ini perkembangan syariah lebih cenderung pada bidang perbankan, tetapi tidak menutup kemungkinan untuk jenis usaha lain. hal ini dibuktikan dengan adanya daftar perusahaan yang tergabung dalam JII. Sampel penelitian ini adalah perusahaan yang secara berturut-turut terdaftar dalam JII pada tahun 2012 – 2014. Jumlah sampel dalam penelitian ini adalah 45 perusahaan. analisi yang digunakan pada penelitian ini adalah analisi deskriptif. Hasil penelitian ini adalah adalah tidak semua perusahaan sampel mengungkapkan seluruh item pengungkapan yang ada pada ICSRD, hal ini disebabkan bahwa pengungkapan laporan tahunan yang dibuat oleh perusahaan cenderung menggunakan peraturan...

This study aims to exmine the effect of independent commissioner, audit committee expertise and audit meeting as independent variable toward internal control disclosure as dependent variable. This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 336 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression. The results obtained from this research shows independent commissioner, audit committee expertise and audit committee meeting  have a significant positive influence on internal control and disclosure.

This study aims to analyze factors affecting Islamic Social Reporting (ISR) of Jakarta Islamic Index (JII). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. The social responsibility disclosure is accountability to Allah SWT to make a decision for muslim firm report user. ISR was evaluated based on content analysis by analyzing annual report of 55 companies that listed in Jakarta Islamic Index exchange in 2011-2015. There were four factors suspected to influence ISR in this study. The results show that liquidity, profitability and company age significantly affect the disclosure of ISR. Meanwhile, industry type does not affect the disclosure of ISR.

The purpose of this study was to examine corporate governance and mandatory disclosures compliance ofIndonesian BUMN (Badan Usaha Milik Negara). Under purposive sampling, secondary data of 48 annualreports year 2005-2010 of BUMN in Indonesian Stock Exchange were selected.The average level of mandatorydisclosures compliance was at 54.99%. This number indicated that Indonesian's BUMN was not fullycompliance to SE Bapepam No. SE-02/PM/2002 and SE-02/BL/2008. In accordance with the purpose of thestudy, the result of multiple regression showed that corporate governance affected the level of mandatorydisclosure compliance through the variable number of board and educational background of director. Othervariables, such as board size, the composition of independent commissioner, audit committee size, the compositionof independent audit committee members and number of audit committee meetings were not good predictorsfor level of mandatory disclosure compliance.

Lalporaln keualngaln merupalkaln sallalh saltu bentuk pertalnggungjalwalbaln malnaljemen kepaldal pemilik usalhal altals kepercalyalaln yalng diberikaln terhaldalp alset perusalhalaln yalng dikelolal. Kuallitals informalsi yalng dikelualrkaln oleh malnaljemen salngalt eralt hubungalnnyal dengaln kuallitals lalporaln keualngaln. Penelitialn ini bertujualn untuk mengetalhui pengalruh kuallitals aludit, kompetensi aluditor daln pengendallialn intern terhaldalp kuallitals informalsi keualngaln perusalhalaln. Penelitialn ini merupalkaln penelitialn confirmaltory, daltal yalng digunalkaln aldallalh daltal primer dengaln membalgikaln alngket kepaldal palral responden, daltal diolalh dengaln menggunalkaln ordinalry lealst squalre. Populalsi yalng digunalkaln paldal penelitialn ini aldallalh palral aluditor paldal Kalntor Alkuntaln Publik, dengaln teknik purposive salmpling, salmpel penelitialn sebalnyalk 87 responden, yalkni palral aluditor paldal Kalntor Alkuntaln Publik yalng beraldal did...

This study examined the interaction effect of firm size on the impact of the independent board, independent audit committee, institutional ownership and voluntary disclosure. The study also explored the direct impact on the association between firm size, independent board, independent audit committee, institutional ownership and voluntary disclosure. Data collected from the annual report of banking companies listed on the Indonesia Stock Exchange throughout the year of an observational study. Hypotheses developed are tested with the partial least square – structural equation modelling (PLS-SEM) methodology, and the results subsequently interpreted. The results of the study revealed a positive and significant relationship between the independent board, independent audit committee, institutional ownership and firm size on voluntary disclosure in the Indonesia Stock Exchange listed banking companies. It also found that firm size, as a moderating variable, affects institutional ownershi...

This study aims to provide empirical evidence about the effect of investment opportunity set (IOS) on voluntary disclosure with ownership structure as an intervening and or moderating variables in Indonesian manufacturing companies, uses purposive sampling method with requirement those companies publish complete annual reports and have positive income in 2008. Samples selected in accordance with the criteria amount to 59 manufacturers. This secondary data is obtained from the Indonesian Capital Market Directory, IDX site www.idx.co.id, and other publications that support this research. Data analysis technique used in this research is a multiple linear regression. Classical assumption test results indicate no violations of classical assumption which consists of multicollinearity, heteroscedasticity, and autocorrelation tests. Thus, the regression models have met the criteria BLUE (Best Linear Unbiased Estimations). The test result of hypothesis 1 indicates that IOS and control variab...

i: This study aims to determine the effect of liquidity, financial leverage, profitability on Islamic social reporting (ISR) disclosure and its impact on corporate value in Islamic public banks in Indonesia. The data used in this study are secondary data through documentation in the form of sharia banking financial statements and an overview of financial statements to determine the value of the ratio obtained from Bank Indonesia. The population of this research is Islamic public banks in Indonesia which are registered at Bank Indonesia (BI), amounting to 11 banks with a five-year research period (2012-2016) and obtained a research sample of 55 units. This study analyzes data by path analysis. The results showed that liquidity, financial leverage, profitability, were found to influence the disclosure of Islamic social reporting both jointly and partially in sharia commercial banks in Indonesia in 2012-2016. Liquidity, financial leverage, profitability, and disclosure of Islamic socia...

English annual reports in Europe A study on the identification and reception of genre characteristics in multimodal annual reports originating in the Netherlands and in the United Kingdom een wetenschappelijke proeve op het gebied van de Letteren Proefschrift ter verkrijging van de graad van doctor aan de Radboud Universiteit Nijmegen op gezag van de rector magnificus prof. mr. S.C.J.J. Kortmann, volgens besluit van het College van Decanen in het openbaar te verdedigen op woensdag 11 juni 2008 om 10.30 uur precies door Elizabeth Bouchien de Groot geboren op

The implementation of Good Corporate Governance (GCG) should be implemented properly, in order to create a healthy banking according to sharia principles. An important part of the governance structure of the Bank is the board of commissioners, directors, and the sharia supervisory board. This study analyzes the effect of GCG disclosure consisting of the board of commissioners, board of directors and sharia supervisory board on Islamic social reporting in Islamic commercial banks in Indonesia. This type of research is associative quantitative. The research sample consisted of seven Islamic commercial banks in Indonesia, with an observation period of 20142019. The data source comes from the annual report and GCG report of each Islamic commercial bank. Disclosure of ISR is carried out by means of a dichotomy, namely "1" if the report is disclosed and "0" if not disclosed. Data analysis using multiple linear regression. Hypothesis testing using the t test, F test, an...

The implementation of Good Corporate Governance (GCG) should be implemented properly, in order to create a healthy banking according to sharia principles. An important part of the governance structure of the Bank is the board of commissioners, directors, and the sharia supervisory board. This study analyzes the effect of GCG disclosure consisting of the board of commissioners, board of directors and sharia supervisory board on Islamic social reporting in Islamic commercial banks in Indonesia. This type of research is associative quantitative. The research sample consisted of seven Islamic commercial banks in Indonesia, with an observation period of 20142019. The data source comes from the annual report and GCG report of each Islamic commercial bank. Disclosure of ISR is carried out by means of a dichotomy, namely "1" if the report is disclosed and "0" if not disclosed. Data analysis using multiple linear regression. Hypothesis testing using the t test, F test, an...

This research aimed to examine the effect of characteristic of risk monitoring committee and business risk on the financial performance. Moreover, it also aimed to examine the effect of risk monitoring committee, business risk and financial performance on the firm value. The population was 43 banking companies which were listed on Indonesia Stock Exchange 2015-2018. Furthermore, the research was quantitative with comparative causal as its approach. Additionally, the data collection technique used purposive sampling. In line with, there were 27 bank companies as sample. In addition, the data analysis technique used was path analysis with Smart PLS 3.0. The research result concluded a meeting of risk monitoring committee had positive and significant effect on the financial performance. On the other hand, business risk had negative and significant effect on the financial performance. Meanwhile, independency of risk monitoring committee as well as financial performance had positive and significant effect on the firm value. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite pemantau risiko dan risiko bisnis terhadap kinerja keuangan. Penelitian ini juga bertujuan untuk menguji pengaruh karakteristik komite pemantau risiko, risiko bisnis dan kinerja keuangan terhadap nilai perusahaan. Jenis penelitian ini adalah kuantitatif, kausal komparatif. Sampel diperoleh dengan metode purposive sampling sebesar 27 dari 43 perusahaan bank yang terdaftar di Bursa Efek Indonesia selama 2015-2018. Metode analisis yang digunakan adalah analisis jalur (path analysis) dengan aplikasi Software Smart PLS versi 3.0. Hasil penelitian menunjukkan bahwa rapat komite pemantau risiko berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan risiko bisnis berpengaruh negatif signifikan terhadap kinerja keuangan. Independensi komite pemantau risiko dan kinerja keuangan juga ditemukan berpengaruh positif signifikan terhadap nilai perusahaan. Kata Kunci : komite pemantau Risiko, risiko bisnis, kinerja keuangan, nilai perusahaan PENDAHULUAN Bank merupakan salah satu jenis lembaga keuangan yang berperan besar dalam kehidupan masyarakat, karena dalam perekonomian moderen seluruh aktivitas diselenggarakan dengan dana. Bank menjembatani dua kelompok yakni ultimate lenders dan ultimate borrowers. Bank juga bergerak dalam lalu lintas pembayaran dan memberikan jasa di bidang keuangan maupun non keuangan (Arbi, 2013: 1). Dalam menjalankan aktivitasnya, bank berhadapan dengan berbagai realitas bisnis. Melalui observasi pemberitaan media daring, peneliti menemukan bahwa 23,53% pemberitaan membahas kelemahan sistem internal perbankan, 15,69% pemberitaan membahas kredit diragukan dan kredit macet, 13,72% membahas disrupsi bisnis perbankan oleh fintech. Sebesar 13,72% pemberitaan membahas lesunya penyaluran kredit, 13,72% membahas pelamahan nilai tukar rupiah dan 19,63% membahas isu perbankan lain. Realitas bisnis tersebut dapat menjadi masalah yang dapat mempengaruhi kinerja perbankan, sekaligus sebagai bentuk ketidakpastian di masa yang akan datang terkait aktivitas perbankan. Hal ini sesuai dengan pengertian risiko yang diungkapkan oleh Siegel dan Shim (1999 dalam Fahmi, 2011:2), dimana risiko diartikan sebagai masalah-masalah yang dapat mempengaruhi kinerja perusahaan di masa mendatang serta ketidakpastian tentang hal-hal yang terjadi nantinya. Perbankan adalah lembaga yang paling rentan dengan risiko, sehingga diperlukan keahlian dalam mengelola risiko (Fahmi, 2011: 100). Dalam

Sebagai organisasi sektor publik, tugas utama pemerintah adalah menciptakan kesejahteraan sosial. Analisis laporan keuangan pada organisasi sektor publik dilakukan dengan cara membandingkan kinerja keuangan satu periode dengan periode sebelumnya berdasarkan laporan keuangan. Hasil analisis laporan keuangan dapat dimanfaatkan oleh pihak internal serta eksternal guna mengambil keputusan serta sebagai laporan pertanggungjawaban suatu organisasi.

Penelitian ini bertujuan untuk mengetahui saham-saham yang membentuk portofolio optimal dari saham-saham perusahaan perbankan dengan model indeks tunggal, proporsi pada masing-masing saham yang membentuk portofolio optimal serta return ekspektasi dan risiko portofolio pada saham-saham yang optimal.  Metode yang digunakan adalah model indeks tunggal.  Hasil penelitian menunjukkan pada periode Januari 2009 – Desember 2014 di peroleh 8 saham yang memenuhi kriteria untuk membentuk portofolio optimal dengan menggunakan model indeks tunggal, yaitu MCOR ( Bank Windu Kentjana International Tbk. ) dengan proporsi 16,73%, SDRA ( Bank Himpunan Saudara 1906 Tbk. ) dengan proporsi 17,88%, BTPN ( Bank Tabungan Pensiunan Nasional Tbk. ) dengan proporsi 17,33%, BABP ( Bank MNC Internasional Tbk. ) dengan proporsi 3,61%, BBNI ( Bank Negara Indonesia (Persero) Tbk. ) dengan proporsi 24,47%, BBCA ( Bank Central Asia Tbk. ) dengan proporsi 17,4%, NISP ( Bank NISP OCBC Tbk. ) dengan proporsi 2,09%  dan ...