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Papers by aviciena zanjabil
Diponegoro Journal of Accounting, May 18, 2015
This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Respon... more This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using the annual report of each Islamic banking between 2011 to 2013. Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors
Kesehatan adalah modal berharga bagi setiap manusia. Pemerintah Republik Indonesia telah bertangg... more Kesehatan adalah modal berharga bagi setiap manusia. Pemerintah Republik Indonesia telah bertangggungjawab terhadap kesehatan dengan dibentuknya BPJS Kesehatan. Namun BPJS Kesehatan yang sekarang ada dirasa tidak sesuai dengan syariat. Hal tersebut dikarenakan banyak praktik operasional BPJS Kesehatan yang tidak sesuai dengan Fatwa DSN-MUI. Oleh karena itu, penelitian ini bertujuan untuk mengetahui kesyariahan praktik operasional BPJS Kesehatan dengan fatwa DSN-MUI. Penelitian ini menggunakan metode penelitian deskriptif analitis dengan teknik pengumpulan data secara dokumentasi, observasi dan wawancara. Teknik analisis yang digunakan menggunakan teori yang dikembangkan oleh Michael Huberman dan Mattew Miles. Sehingga hasil penelitian yang didapatkan adalah praktik operasional BPJS Kesehatan berdasarkan fatwa DSN-MUI terbagi menjadi dua pembahasan yaitu pembahasan keuangan dan non-keuangan. Pembahasan keuangan yakni mengenai pengelolaan iuran, denda, dana dan investasi. Sedangkan pe...
Diponegoro Journal of Accounting, 2015
This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Respon... more This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using the annual report of each Islamic banking between 2011 to 2013. Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors.
Diponegoro Journal of Accounting, May 18, 2015
This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Respon... more This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using the annual report of each Islamic banking between 2011 to 2013. Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors
Kesehatan adalah modal berharga bagi setiap manusia. Pemerintah Republik Indonesia telah bertangg... more Kesehatan adalah modal berharga bagi setiap manusia. Pemerintah Republik Indonesia telah bertangggungjawab terhadap kesehatan dengan dibentuknya BPJS Kesehatan. Namun BPJS Kesehatan yang sekarang ada dirasa tidak sesuai dengan syariat. Hal tersebut dikarenakan banyak praktik operasional BPJS Kesehatan yang tidak sesuai dengan Fatwa DSN-MUI. Oleh karena itu, penelitian ini bertujuan untuk mengetahui kesyariahan praktik operasional BPJS Kesehatan dengan fatwa DSN-MUI. Penelitian ini menggunakan metode penelitian deskriptif analitis dengan teknik pengumpulan data secara dokumentasi, observasi dan wawancara. Teknik analisis yang digunakan menggunakan teori yang dikembangkan oleh Michael Huberman dan Mattew Miles. Sehingga hasil penelitian yang didapatkan adalah praktik operasional BPJS Kesehatan berdasarkan fatwa DSN-MUI terbagi menjadi dua pembahasan yaitu pembahasan keuangan dan non-keuangan. Pembahasan keuangan yakni mengenai pengelolaan iuran, denda, dana dan investasi. Sedangkan pe...
Diponegoro Journal of Accounting, 2015
This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Respon... more This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using the annual report of each Islamic banking between 2011 to 2013. Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors.