Financial Inclusion Disclosure in Islamic Microfinance: The Case of Baitul Mal Wa Tamwil

Rahmawati, Rahmawati; Rashid, Hafiz Majdi Ab.; Annuar, Hairul Azlan; Siraj, Siti Alawiah

doi:10.1007/978-3-030-39939-9_5

Cited by 5 publications

(5 citation statements)

References 29 publications

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“…Based on previous research by Rahmawati (2020) that disclosed financial inclusion information on BMT, it was found that both the size of BMT and its profitability had a statistically significant positive effect on disclosing financial inclusion information. Vo et al, (2021) that in conducting an investigation into disclosing financial inclusion information in Vietnamese banks, it was found that CRS, bank size, and ROA had a significant positive effect simultaneously.…”

Section: Literature Reviewmentioning

confidence: 99%

“…inclusive finance. According to Rahmawati (2020), the disclosure of inclusive financial information in BMT also results if bank size has a positive effect on disclosing financial inclusion information in BMT and results if bank size has a positive effect on disclosing financial inclusion information, but ROE does not affect disclosure of financial inclusion information. Vo et al, (2021) size, CSR, ROA have an important and positive impact on financial inclusion.…”

Section: Introductionmentioning

confidence: 99%

“…Based on the results of the research, it was explained that if CRS activities were mostly carried out by commercial banks, it would provide a lot of information on financial inclusion. Based on previous research, there is a comparison in the results of the influence of bank size on disclosure of financial inclusion information, according to research by Bose et al, (2017), Rahmawati (2020), Vo et al, (2021) bank size has a significant positive effect on disclosure of financial inclusion data otherwise according to research by Nawaiseh et al, (2015) bank size has a significant negative effect on disclosure of financial inclusion data and there is a comparison in the results of the influence of bank profitability on disclosure of financial inclusion data, according to research by Bose et al, (2017), Rahmawati (2020) bank profitability does not have an influence on disclosing financial inclusion information, on the other hand, according to Vo et al, (2021) bank profitability has a positive effect on disclosing financial inclusion information.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of Financial Inclusion Information Disclosure of Islamic Rural Banks in Indonesia

Ayu

Filianti²

2022

JESTT

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ABSTRAK Tujuan dari penelitian ini untuk mengetahui pengaruh dari adanya ukuran bank, umur bank, aktivitas sosial, dan probabilitas terhadap pengungkapan informasi inklusi keuangan di sektor perbankan pada bank pembiayaan rakyat syariah di Indonesia baik secara parsial maupun simultan. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan metode kuantitaif, Aplikasi statistik yang digunakan program Eviews 12. Hasil Penelitian ini menggambarkan dalam parsial bahwa umur BPRS dan CRS memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan, sedangkan dalan ukuran BPRS memiliki pengaruh negative signifikan, kemudian ROA berpengaruh negatif tidak signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia. Namun, secara simultan ukuran BPRS, CRS, umur BPRS dan ROA memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia dalam periode 2016-2020. Adapun keterbatasan objek dalam penelitain hanya 32 dari 163 BPRS yang terdaftar di OJK. Penelitian ini diharapkan dapat menjadi evaluasi ataupun masukkan bagi regulator dan BPRS, jika pengungkapan informasi inklusi keuangan sebaiknya diterapkan secara transparan oleh seluruh BPRS, maka dapat meningkatkan reputasi dan kepercayaan dalan menggunakan layanan BPRS. Kata Kunci: ukuran bank, aktivitas sosial, umur bank, profitabilitas, pengungkapan informasi inklusi keuangan. ABSTRACT The purpose of this study was to determine the effect of the existence of bank size, bank age, social activity, and probability on the disclosure of financial inclusion information in the banking sector at Islamic Rural banks in Indonesia either partially or simultaneously. The model used in this study was panel data regression analysis with quantitative methods, statistical applications used by the author was the Eviews 12 program. The results of this study illustrate in partial terms that the age of IRB and CRS has a significant positive effect on disclosure of financial inclusion information, while the size of the IRB has a significant positive effect on the disclosure of financial inclusion information. significant negative, then ROA has no significant negative effect on the disclosure of financial inclusion information in Islamic Rural Banks in Indonesia. However, simultaneously the size of the IRB, CRS, the age of the IRB and ROA have a significant positive effect on the disclosure of financial inclusion information in Islamic Rural bank in Indonesia in the 2016-2020 period. As for the limitations of the object in the research, only 32 out of 163 IRB are registered with the Financial Service Authority. This research is expected to be an evaluation or input for regulators and IRB, if disclosure of financial inclusion information should be implemented transparently by all IRB, it can increase reputation and trust in using IRB services. Keywords: bank size, social activity, bank age, profitability, disclosure of financial inclusion information. REFERENCES Afrin, S., Haider, M.Z. & Islam, M.S. (2017). Impact of financial inclusion on technical efficiency of paddy farmers in Bangladesh. Agricultural Finance Review, 77(4), 484-505. https://doi.org/10.1108/AFR-06-2016-0058 Ali, M.M., Devi, A., Furqani, H. & Hamzah, H. (2020). Islamic financial inclusion determinants in Indonesia: an ANP approach. International Journal of Islamic and Middle Eastern Finance and Management, 13(4), 727-747. https://doi.org/10.1108/IMEFM-01-2019-0007 Alm El-Din, M.M., El-Awam, A.M., Ibrahim, F.M. & Hassanein, A. (2022). Voluntary disclosure and complexity of reporting in Egypt: The roles of profitability and earnings management. Journal of Applied Accounting Research, 23(2), 480-508. https://doi.org/10.1108/JAAR-09-2020-0186. Amari, M. & Anis, J. (2021). Exploring the impact of socio-demographic characteristics on financial inclusion: empirical evidence from Tunisia. International Journal of Social Economics, 48(9), 1331-1346. https://doi.org/10.1108/IJSE-08-2020-0527. Ascarya., Rahmawati, S., & Tanjung, H. (2016). Design and determine holistic financial inclusion index for baitul maal wat tamwil design and determine holistic financial inclusion index for baitul maal wat tamwil. Conference: 2nd International Conference on IPAFEM. Yogyakarta Babajide, A. A., Adegboye, F. B., & Omankhanlen, A. E. (2015). Financial Inclusion and Economic Growth in Nigeria. International Journal of Economics and Financial Issues, 5(3), 629–637. Bose, S., Saha, A., Khan, H. Z., & Islam, S. (2017). Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. Journal of Contemporary Accounting & Economics, 13(3), 263–281. https://doi.org/10.1016/j.jcae.2017.09.006 Das, S. (2021). Pengungkapan informasi inklusi keuangan: Bukti empiris dari industri perbankan Bangladesh. Jurnal Global Bisnis, Ekonomi dan Manajemen, 11(1), 27-41. Fitriana, N. L., & Prastiwi, A. (2014). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela dalam annual report. Diponegoro Journal of Accounting, 642-651. Griselda, I. A., Murhadi, WR., & Utami, M. (2020). Pengaruh tanggung jawab sosial perusahaan terhadap kinerja perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia & Malaysia 2014-2018. Jurnal Kewirausahaan & Bisnis, 1(1), 21-30. Haldar, P. K., Rahman, S. M. M., Mia, S., Ahmed, F., & Bashawir, A. (2016). Assessing the role of corporate social responsibility practices of commercial banks in enhancing financial inclusion: A study on banking sector in Bangladesh. International Journal of Economics and Financial Issues, 6(4), 1778–1783. Hossain, M., & Hammami, H. (2009). Advances in accounting, incorporating advances in international accounting voluntary disclosure in the annual reports of an emerging country: The case of Qatar. International Journal of Cardiology, 25(2), 255–265. https://doi.org/10.1016/j.adiac.2009.08.002 Jaya, I. G. N. M., & Sunengsih, N. (2009). Kajian analisis regresi dengan data panel. Prosiding Seminar Nasional Penelitian. Universitas Negeri Yogyakarta. Nur, M., & Priantinah, D. (2012). Analisis faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility di Indonesia (Studi empiris pada perusahaan berkategori high profile yang listing di Bursa Efek Indonesia). Nominal: Barometer Riset Akuntansi dan Manajemen, 1(2), 22-34. https://doi.org/10.21831/nominal.v1i2.996 Otoritas Jasa Keuangan. (2016). POJK Nomor 76/POJK.07/2016 tentang Peningkatan Literasi dan Inklusi Keuangan di Sektor Jasa Keuangan Bagi Konsumen dan/atau masyarakat. Rahmawati. (2020). Financial inclusion disclosure in Islamic microfinance: The case of baitul mal wa tamwil. In Enhancing Financial Inclusion through Islamic Finance, Volume 2 (pp. 137-160). Palgrave Macmillan. Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55(August 2020). https://doi.org/10.1016/j.ribaf.2020.101314 Scaltrito, D. (2016). Voluntary disclosure in Italy: Firm-specific determinants an empirical analysis of Italian listed companies. EuroMed Journal of Business, 11(2), 272–303. https://doi.org/10.1108/EMJB-07-2015-0032 Sembiring, E. R. (2012). Pengaruh profitabilitas, leverage, struktur kepemilikan dan status perusahaan terhadap pengungkapan laporan keuangan pada perusahaan manufaktur di Indonesia. Diponegoro Journal of Accounting, 1(1), 238–247. Ullah, M.H. and Rahman, M.A. (2015), Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. Journal of Financial Reporting and Accounting, 13(2), 200-225. https://doi.org/10.1108/JFRA-05-2013-0038 Vo, D.H., Tran, N.P., Hoang, H.T.-T. and Van, L.T.-H. (2022), Do corporate social responsibility and bank performance matter for financial inclusion in Vietnam?, Journal of Asia Business Studies, 16(4), 639-651. https://doi.org/10.1108/JABS-11-2020-0462

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Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Determinants of Financial Inclusion Information Disclosure of Islamic Rural Banks in Indonesia

Ayu

Filianti²

2022

JESTT

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“…Berdasarkan penjelasan tersebut maka hipotesis yang diajukan: H4: Aktivitas sosial berpengaruh secara signifikan terhadap pengungkapan informasi inklusi keuangan Penelitian yang dilakukan oleh (Bose et al, (2017) menunjukkkan bahwa secara simultan ukuran bank, umur bank, profitabilitas berpengaruh positif signifiikan terhadap pengungkapan informasi inklusi keuangan. Menurut Rahmawati (2020), secara simultan ukuran bank, profitabilitas, leverage berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada BMT. Berdasarkan uraian tersebut maka hipotesis yang diajukan: H5: Ukuran bank, reputasi, profitabilitas, Aktiivtas CSR secara bersama-sama berpengaruh signifikan terhadap pengungkapan informasi inklusi keuangan.…”

Section: Landasan Teori Dan Pengembangan Hipotesisunclassified

“…Adanya BUS dengan ukuran yang besar memiliki tanggung jawab yang besar kepada regulator khususnya OJK yang mendorong perbankan untuk meningkatkan aktivitas inklusi keuangan untuk mengungkapkan informasi mengenai aktivitas inklusi keuangan sebagai bentuk pertanggungjawaban. Penelitian ini sejalan dengan penelitiian yang dilakukan oleh (Rahmawati, 2020), (Bose et al, 2017), (Sharma, 2014) yang menjelaskan bahwa ukuran bank berpengruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. Adanya BUS dengan ukuran yang besar memiliki tanggung jawab yang besar kepada regulator khususnya OJK yang mendorong perbankan untuk meningkatkan aktivitas inklusi keuangan untuk mengungkapkan informasi mengenai aktivitas inklusi keuangan sebagai bentuk pertanggung jawaban.…”

Section: Uji T Parsialunclassified

Determinan Pengungkapan Informasi Inklusi Keuangan Pada Bank Umum Syariah Di Indonesia

Mubarok¹,

Suprayogi²

2021

JESTT

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ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019. Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRACTThis study aims to determine the effect of bank size, reputation, profitability, social activity on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019 partially and simultaneously. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study indicate that partially, the variables of bank size, reputation, social activity have a significant positive effect on financial inclusion information disclosure. While profitability has a significant negative effect on financial inclusion information disclosure. Simultaneously, the variables of bank size, reputation, profitability, social activity have a significant positive effect on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019.Keywords: bank size, reputation, profitability, social activity, financial inclusion information disclosure.

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Expanding the Financial Inclusion Frontiers: An Assessment of the Roles of Developing Eight (D-8) Countries Financial Regulators

Akosile

Sharofiddin

2021

The Importance of New Technologies and Entrepreneurship in Business Development: In the Context of Economic Diversity in Develo

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This study's objective is to embark on an exploratory study to compare the roles played by the several regulators of each of the D-8 countries towards engendering financial inclusion through the Islamic finance offerings in their domain and lessons that can be deduced by their counterparts for adoption and implementation. The study relies on secondary data sourced from official publications, working papers, articles, e-books, websites, and online resources on how the roles played by the financial regulators of the D-8 countries impact on financial inclusion. Content analysis was carried out on the collated data to determine the status of each of the D-8 countries . The study found that while the regulators of some D-8 member countries had maximized the Islamic social finance offerings to combat financial exclusion within their domain, other regulators are yet to maximize same due to factors that include weak political and or administrative will, social peculiarities among others. The study concludes by recommending the adoption of the Islamic social finance instruments in climes where same has yet to be implemented or fully adopted, to shore up the shortfalls of government expenditure, more appositely in this era of shrinking public expenditure and post Covid-19 that has exacerbated the predicament of the financially excluded.

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Financial Inclusion Disclosure in Islamic Microfinance: The Case of Baitul Mal Wa Tamwil

Cited by 5 publications

References 29 publications

Determinants of Financial Inclusion Information Disclosure of Islamic Rural Banks in Indonesia

Determinants of Financial Inclusion Information Disclosure of Islamic Rural Banks in Indonesia

Determinan Pengungkapan Informasi Inklusi Keuangan Pada Bank Umum Syariah Di Indonesia

Expanding the Financial Inclusion Frontiers: An Assessment of the Roles of Developing Eight (D-8) Countries Financial Regulators

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