Research aims: This study aims to examine the indirect effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure.Design/Methodology/Approach:This study uses secondary data sources from annual reports, corporate governance reports, and financial reports of Islamic banking in Indonesia for the period 2008 to 2019, sharia banks that have not been in existence for 12 years, observations have been made since they were established until 2019. The sampling technique is done by convenience sampling, and obtained 121 observation, and research testing using regression analysis.Research findings:The results found that banking productivity fully mediates the effect of Islamic Corporate Governance on Islamic Corporate Social Responsibilty Disclosure, thus good productivity is an absolute requirement that must be fulfilled in order to carry out a good social function as reflected in the disclosure of the Islamic Corporate Social Responsibility.Theoretical contribution/ Originality: this study is to reaffirm and develop a new model of the relationship between ICG and ICSR disclosure in IBs.Practitioner/Policy implications: This research was conducted based on stakeholder theory which was later developed into stakeholder theory from an Islamic perspective.Research limitation/Implication: first, this study uses the ICG variable and the ICSR disclosure, but the researcher does not discuss the quality of disclosure. Second, this study did not test the reliability of the ICSR disclosure.

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

This study aims to examine the effect of ICSR disclosure on the performance of IBs in Indonesia. Disclosures are prepared based on AAOIFI standards and previous researches then formed a disclosure index, while the performance of IBs is compiled from financial performances: ROA, ROE, and productivity performances which are formed into variables are formed by factor analysis. The samples of this research are 12 IBs from 2008 until 2019. Several IBs that had not yet been established in 2008 had been observed since the establishment of the banks until 2019, from this, it is obtained 121 observations. The test results show that all indicators of ICSR disclosure consisting of eight indicators: sharia compliance, ethical behavior, management, human resources, environment, social activities, products and services, research and development, and training have a positive effect on the performance of IBs. This provides an understanding that all of the disclosure indicators provide a good image or reputation to the public, thereby generating trust and in the long-term improving the performance of IBs.

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this research is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

Penelitian ini bertujuan untuk menguji pengaruh variable gender, usia, IPK, pengalaman kerja dan tingkat pendidikan orang tua terhadap tingkat literasi keuangan mahasiswa FEB UPN “Veteran” Yogyakarta. Penelitian ini menggunakan metode purposive sampling penentuan sampel dalam penelitian ini menggunakan rumus slovin dengan tingkat error sebesar 10% sehingga diperoleh sampel penelitian sebanyak 104 responden di Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta. Teknik pengumpulan data dalam penelitian ini yaitu dengan menggunakan kuesioner. Analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Package for Social Sciense) versi 25. Hasil penelitian ini menunjukkan bahwa variabel IPK dan tingkat pendidikan orang tua berpengaruh positif dan signifikan terhadap tingkat literasi keuangan mahasiswa sedangkan variabel gender, usia dan pengalaman kerja tidak berpengaruh positif dan signifikan terhadap tingkat literasi keuangan mahasiswa.