Fachrurrozie
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The determinants of Islamic governance disclosure: the case of Indonesian Islamic banks
Ahmad Nurkhin , Agus Wahyudin , Hasan Mukhibad , Fachrurrozie , Satsya Yoga Baswara doi: http://dx.doi.org/10.21511/bbs.14(4).2019.14Banks and Bank Systems Volume 14, 2019 Issue #4 pp. 143-152
Views: 836 Downloads: 144 TO CITE АНОТАЦІЯThis paper aims to examine the determinants of Islamic Governance Disclosure (IGD) in Islamic banks in Indonesia. The research method used is a quantitative approach involving Islamic commercial banks in Indonesia, where their annual reports can be accessed during the 2011–2018 observation period. The data collection methods used are analysis of documentation and content analysis. Content analysis was used to calculate the IGD index. Path analysis with WarpPLS software was used to analyze data. The results show that the number of members of the Sharia supervisory board had a negative and significant effect on IGD, while leverage, size, and age can influence the IGD positively and significantly. In addition, institutional ownership has a negative and significant effect on IGD. Profitability and composition of the independent board of commissioners do not significantly affect the IGD.
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The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure
Fachrurrozie , Ahmad Nurkhin , Agus Wahyudin , Al Mamnukhin Kholid , Ika Agustina doi: http://dx.doi.org/10.21511/bbs.16(3).2021.08Banks and Bank Systems Volume 16, 2021 Issue #3 pp. 84-92
Views: 893 Downloads: 411 TO CITE АНОТАЦІЯThis paper analyzes the effect of profitability and size of Indonesian Islamic banks on the level of Islamic Social Reporting (ISR) disclosure. This study also investigates the role played by the Sharia Supervisory Board (SSB) in the effect of profitability and size of an Islamic bank on ISR disclosure. The presence of SSB is very important in the operations of Islamic banks. SSB should be involved in important company decisions, including the ISR disclosure. The study covers all 14 Indonesian Islamic commercial banks as a population; the analysis will be conducted based on annual reports of the banks’ divisions for the period 2014–2018. A documentation technique was used to collect the data. Moderated Regression Analysis (MRA) was used for data analysis. The results show that the adjusted R-squared coefficient of the equation is 0.341. R-squared contributions of ROA, ROE, size, and SSB are –0.093, 0.010, 0.983, and –0.081. Other results show that profitability (ROA) and size (total assets) significantly affect the level of ISR disclosure among Indonesian Islamic banks. However, the results were indifferent regarding the role of SSB. There is no significant effect of SSB on ISR disclosure. SSB was important for moderating the relationship between profitability (ROA and ROE) and bank size and ISR disclosure level. SSB’s involvement in the decision making of Islamic banks will have a positive effect on the activities of Islamic banks. Islamic banks will tend to have a high level of ISR. Further researchers can develop SSB measurements for more accurate results.
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Determinants of halal food purchase decisions for Go Food and Shopee Food users
Fachrurrozie , Muhsin , Ahmad Nurkhin , Hasan Mukhibad , Norzaidi Mohd Daud doi: http://dx.doi.org/10.21511/im.19(1).2023.10Innovative Marketing Volume 19, 2023 Issue #1 pp. 113-125
Views: 1161 Downloads: 484 TO CITE АНОТАЦІЯIndonesia is one of the world’s biggest halal food product and service consumers. The halal industry will continue to expand as the Muslim community’s needs grow. Therefore, application development for online halal food providers through the Go Food and Shopee Food platforms is in high demand. This paper aims to analyze the determinants of Go Food and Shopee Food users’ halal food purchase decisions. The theory of planned behavior (TPB), the theory of consumer behavior, and the unified theory of acceptance and utilization of technology (UTAUT2) were used. The research sample consists of Go Food and Shopee Food users chosen randomly from a pool of 104 respondents. The data were collected using a questionnaire developed from previous studies and the theories applied (TPB and UTAUT2). Respondents received questionnaires online via Google Forms. Path analysis was used in this study. The findings show that TPB constructs can adequately explain halal food purchase behavior. The attitude toward the purchase of halal food and subjective norms affect the user’s intentions to purchase halal food. The coefficients are 0.291 and 0.379, with a p-value < 0.001. The user’s intention determines the positive decision to purchase halal food with a coefficient of 0.843 and a p-value < 0.001. Halal awareness is a powerful predictor with a coefficient of 0.206 and a p-value of 0.014. However, perceived behavioral control, halal literacy, religious commitment, financial literacy, and UTAUT2 constructs (price value, hedonic motivation, and habit) were not found to determine the intention to purchase halal food.
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