Mohammad Iqbal As’ad Mauludy
Universitas Jember, Indonesia
Silvana Faiqoh
Universitas Jember, Indonesia
DOI: https://doi.org/10.19184/jauj.v16i2.7260
ABSTRACT
This study aims to examine and analyze the differences between the financial performance of Islamic banking between two countries, namely Indonesia and Malaysia during the Covid-19 pandemic. This research is a quantitative study that examines the difference between financial performance during Covid-19 and the financial ratios of Indonesia and Malaysia using the ratio of Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Loans (NPF), and Financing to Deposit Ratio ( FDR). This study uses secondary data obtained from the financial statements of each Indonesian and Malaysian Islamic banking. Based on the purposive sampling method, the sample used was 25 Islamic banks, consisting of 13 Indonesian Islamic banks and 12 Malaysian Islamic banks. Hypothesis testing in this study used the Independent sample t-test and the Mann Whitney test. The results of this study are that during the Covid-19 pandemic between Indonesian and Malaysian Islamic banking there was a significant difference in the CAR ratio, and for the ratios of ROA, NPF and FDR there were no significant differences.
Keywords: covid-19 pandemic, financial performance, financial ratios, islamic banking
ABSTRACT
The discussion is aimed at reviewing the seriousness of the company, especially in allocating, reporting, and disclose the costs that associated with activities that cause the decrease of the environmental function that on a certain point, it will result in damage to the ecosystem environment. Understanding the company in maintaining the balance of the environment i.e. related application of green accounting. The company’s accountability was aimed for the stakeholders, so they need a standard to show that the company is serious in making the application of responsibility towards society and the environment. This research is a descriptive qualitative methods research. The results obtained as an attempt of creating the company's seriousness in maintaining environmental sustainability despite increased profits for the company i.e. the need for standard setting the right business sustainability reporting, with financial and non financial parameters, where through the new standards so that the nature of the disclosure of environmental cost will become mandatory, and has deleted the voluntary disclosure. The second step i.e. obligate the company in making appropriate sustainability reporting framework that applies according to which hinted at the standard, in this case refers to the Global Reporting Initiative (GRI)-G4.
Keywords: Green Accounting, Corporate Social Responsibility (CSR), Sustainable Report
ABSTRAK
Diskusi ini bertujuan untuk mengevaluasi keseriusan perusahaan, terutama dalam mengalokasikan, melaporkan, dan mengungkapkan biaya yang terkait dengan aktivitas yang menyebabkan penurunan fungsi lingkungan, yang pada titik tertentu dapat mengakibatkan kerusakan pada ekosistem lingkungan. Pemahaman perusahaan dalam menjaga keseimbangan lingkungan, yaitu penerapan akuntansi hijau. Akuntabilitas perusahaan ditujukan untuk pemangku kepentingan, sehingga mereka memerlukan standar untuk menunjukkan bahwa perusahaan serius dalam menerapkan tanggung jawab terhadap masyarakat dan lingkungan. Penelitian ini menggunakan metode deskriptif kualitatif. Hasil yang diperoleh sebagai upaya untuk menunjukkan keseriusan perusahaan dalam menjaga keberlanjutan lingkungan meskipun keuntungan perusahaan meningkat, yaitu kebutuhan untuk menetapkan standar pelaporan keberlanjutan bisnis yang tepat, dengan parameter keuangan dan non-keuangan, di mana melalui standar baru tersebut, sifat pengungkapan biaya lingkungan akan menjadi wajib, dan pengungkapan sukarela dihapuskan. Langkah kedua, yaitu mewajibkan perusahaan untuk membuat kerangka pelaporan keberlanjutan yang sesuai dengan standar yang dimaksud, dalam hal ini merujuk pada Global Reporting Initiative (GRI)-G4.
Keywords: Akuntansi Hijau, Tanggung Jawab Sosial Perusahaan (CSR), Laporan Berkelanjutan
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Published
31-12-2018
Issue
Vol. 16 No. 2 (2018): Jurnal Akuntansi Universitas Jember
Pages
111-118
License
Copyright (c) 2018 Jurnal Akuntansi Universitas Jember
How to Cite
Mauludy, M. I. A. A., & Faiqoh, S. (2018). PENERAPAN GRI-G4 SEBAGAI PEDOMAN BAKU SISTEM PELAPORAN BERKELANJUTAN BAGI PERUSAHAAN DI INDONESIA. Jurnal Akuntansi Universitas Jember–Vol, 16(2). https://doi.org/10.19184/jauj.v16i2.7260
