Karakteristik komite audit dan kinerja bank: Komparasi syariah dan konvensional

This study intends to analyze the effect of the characteristics of the Audit Committee on the performance of Islamic and conventional comparative banks in Indonesia. This study uses a quantitative approach with comparative methods and Partial analysis of Least Square-Structural Equation Model. The independent variables used include size, women's involvement, financial expertise, independence and number of meetings, while the dependent variable uses return on assets as a projection of bank performance. Data for all variables are obtained from annual reports that have been published on the official website of each bank. The results of the study found that the involvement of women and financial expertise had an effect on the performance of Islamic banks and independence and the number of meetings had an effect on the performance of conventional banks

PERAN PERBANKAN SYARIAH DALAM PENYERAPAN TENAGA KERJA PADA SEKTOR RIIL

This paper aims to examine the labor absorption in the real sector, including three essential determinants, namely Non-Performing Financing, Third Party Funds, and Profit-Sharing Financing. The object of this research is the Islamic Commercial Bank in Indonesia. Data analysis techniques in this study use path analysis. The results showed that (i) Profit Sharing Financing and Non-Performing Financing directly had a positive and significant effect on the Real Sector Labor Absorption variable; (ii) Third Party Funds are insignificant to the variable Real Sector Labor Absorption; (iv) Third Party Funds have a positive and significant effect on the variable Real Sector Labor Absorption through Profit-Sharing Financing; and (v) Non-Performing Financing is not significant to the Real Sector Labor Absorption variable through Profit-Sharing Financing

Millennial loyalty towards artificial intelligence-enabled mobile banking evidence from Indonesian Islamic banks

Purpose: This study aims to examine factors driving millennial loyalty towards artificial intelligence (AI)-enabled mobile banking services in Islamic banks. Design/methodology/approach: This research collected the data from 204 millennial customers of Islamic banks in Aceh, Indonesia. Partial least square (PLS) was used to evaluate the effect of service factors (the need for service and service quality), technology-based factors (attitudes towards AI, relative advantage, security and trust) and religiosity on millennial loyalty towards AI-enabled mobile banking. Findings: This inquiry reveals that service quality, attitude towards AI and trust are determinants important for millennial loyalty towards AI-enabled mobile banking. Further, this research notes the significant role of religiosity on millennial loyalty towards mobile banking services. Practical implications: This study suggests Islamic banks focus on developing millennial trust and attitude towards AI to increase their loyalty towards AI-enabled mobile banking services. Further, Islamic banks operation that complies with Islamic law is strongly suggested to develop millennial loyalty. Originality/value: To the best of the authors’ knowledge, this is the first study that tries to scrutinize loyalty towards AI-enabled mobile banking

Assessing the sustainability reporting quality of oil & gas companies in Indonesia and Malaysia: examining the influence of board and CEO chair characteristics

Presently, companies, particularly those significantly impacting the environment and society, are obliged to report their sustainability-related actions. This research focuses on exploring how the characteristics of the board and the chief executive officer contribute to enhancing the quality of sustainability reporting in Oil & Gas companies operating in Indonesia and Malaysia. The study involves an analysis of 18 companies across the years 2012-2022, forming an unbalanced panel dataset encompassing a total of 178 company-year observations. Utilizing the random effect model, the findings suggest that the board's size, an independent board, and a CEO with a lengthier tenure significantly contribute to improving the quality of corporate sustainability reporting. On the other hand, the gender diversity of the board and the age of the CEO do not exhibit a significant impact on enhancing the quality of corporate sustainability reporting. This research fills a gap in the existing literature by investigating the correlation between board and CEO characteristics and the quality of sustainability reporting within the Oil & Gas sector, specifically focusing on the Indonesian and Malaysian contexts. Moreover, it offers valuable insights and understanding for industry practitioners

The Use of Contemporary Mobile Banking Service in Islamic Banks: Perspective of Young Customers

This study examines the factors that influence the attitudes and perceptions of the young customers towards the use of mobile banking services and AI-enabled mobile banking services. The research questionnaire was distributed using Google Form to customers using Islamic banking mobile banking services in Indonesia with a total sample of 204 young Muslim customers. Partial least square was used to test technology-based differential effects (attitudes towards AI, relative advantage, trust, and security of mobile banking) and non-technology based (need for service, quality of service) as well as factors of religiosity on the use of mobile banking services and AI-enabled mobile banking service. This study results in the findings that the construct of trust, attitudes towards AI, religiosity, and relative advantage are the main determinants of mobile banking adoption intentions. It also shows the gap between young customers in trust levels, attitudes towards AI, religiosity, and perceived relative advantage between the two dependent variables. Finally, the trust construct has the greatest impact on the use of mobile banking and AI-enabled mobile banking services

Assessing the sustainability reporting quality of oil & gas companies in Indonesia and Malaysia: Examining the influence of board and CEO chair characteristics

Presently, companies, particularly those significantly impacting the environment and society, are obliged to report their sustainability-related actions. This research focuses on exploring how the characteristics of the board and the chief executive officer contribute to enhancing the quality of sustainability reporting in Oil & Gas companies operating in Indonesia and Malaysia. The study involves an analysis of 18 companies across the years 2012-2022, forming an unbalanced panel dataset encompassing a total of 178 company-year observations. Utilizing the random effect model, the findings suggest that the board’s size, an independent board, and a CEO with a lengthier tenure significantly contribute to improving the quality of corporate sustainability reporting. On the other hand, the gender diversity of the board and the age of the CEO do not exhibit a significant impact on enhancing the quality of corporate sustainability reporting. This research fills a gap in the existing literature by investigating the correlation between board and CEO characteristics and the quality of sustainability reporting within the Oil & Gas sector, specifically focusing on the Indonesian and Malaysian contexts. Moreover, it offers valuable insights and understanding for industry practitioners