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Hj. Renny Supriyatni

Bio: Hj. Renny Supriyatni is an academic researcher. The author has an hindex of 1, co-authored 1 publications receiving 89 citations.

Papers
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01 Jan 2011
TL;DR: In this article, bank syariah menurut hukum positif Indonesia (sebelum UUPS terbentuk) dimungkinkan melalui Pasal 6 Huruf (m) Undangundang Nomor 7 Tahun 1992 sebagaimana telah diubah dengan Undang-undang Nominor 10 Tahun 1998 Tentang Perbankan, yang memperbolehkan menyediakan pembiayaan and atau melakukan kegiatan lain berdasark
Abstract: Merupakan suatu langkah maju dalam perkembangan perbankan, terutama bagi perbankan syariah atau Perbankan Islam (Islamic Banking) lebih dikenal dengan istilah perbankan syariah, merupakan bank yang dijalankan dengan didasarkan pada syariat Islam. Prinsip utama dari perbankan syariah adalah larangan terhadap penarikan bunga dalam bentuk apapun dalam melakukan transaksi dan melakukan kegiatan bisnis dan perdagangan. Perbankan syariah ini, telah diatur dalam Undang-undang Nomor 21 Tahun 2008 Tentang Perbankan Syariah (selanjutnya ditulis UUPS).1Perbankan syariah mendapat perlakuan yang sama (equal treatment) dengan perbankan konvensional, bahkan Bank Indonesia (selanjutnya ditulis BI) telah mempersiapkan peraturan dan fasilitas penunjang yang mendukung operasional Dual Banking System, yaitu terselenggaranya dua sistem perbankan sekaligus (konvensional dan syariah) secara berdampingan dengan sistem administrasi jelas terpisah. Ketika undang-undang tersebut belum disahkan, baru ada satu bank syariah yaitu Bank Muamalat Indonesia (BMI). Bank Syariah menurut hukum positif Indonesia (sebelum UUPS terbentuk) dimungkinkan melalui Pasal 6 Huruf (m) Undang-undang Nomor 7 Tahun 1992 sebagaimana telah diubah dengan Undang-undang Nomor 10 Tahun 1998 Tentang Perbankan, yang memperbolehkan menyediakan pembiayaan dan atau melakukan kegiatan lain berdasarkan Prinsip Syariah.

128 citations


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15 May 2013
TL;DR: In this article, the authors investigated the convergence between corporate social responsibility and corporate governance in the self-regulation of companies in a less vigilant environment, where the civil society is unorganised, regulatory agencies are either ineffective or corrupt, and the media and non-governmental organizations do not mirror the corporate conscience.
Abstract: The convergence of corporate social responsibility (CSR) and corporate governance (CG) has changed the corporate accountability mechanism. This has developed a socially responsible ‘corporate self-regulation’, a synthesis of governance and responsibility in the companies of strong economies. However, unlike in the strong economies, this convergence has not been visible in the companies of weak economies, where the civil society groups are unorganised, regulatory agencies are either ineffective or corrupt and the media and non-governmental organisations do not mirror the corporate conscience. Using the case of Bangladesh, this article investigates the convergence between CSR and CG in the self-regulation of companies in a less vigilant environment.

49 citations

Journal ArticleDOI
TL;DR: In this paper, the authors explored the relationship between ownership structure and corporate governance on capital structure of some listed manufacturing companies in Ghana Stock Exchange and found that corporate governance and ownership structure play important role in firm's capital mix determination.
Abstract: The study explores the relationship between ownership structure and corporate governance on capital structure of some listed manufacturing companies in Ghana Stock Exchange. This study was motivated by the fact that although the concept of corporate governance has been researched on in literature, no clear evidence exist of its study in Ghana relating to ownership structure on leverage. The study covers the period 2007 to 2011 for which firm level data for eight (8) randomly selected manufacturing listed companies from Ghana Stock Exchange has been examined by using descriptive, correlation and multivariate regression analysis. Corporate governance variables employed are board size, board composition, and CEO/Chair duality. Impact of ownership has also been examined by using managerial and institutional shareholding. Similarly influence of controlled variables like firm size and profitability on firms’ financing mechanism is also investigated. Results reveal that Board Size, Board Composition, Institutional and Managerial shareholding is significantly correlated with leverage ratio positively, whereas it is negatively influenced by CEO/Chair duality. However, firm size and return on assets are found to have a positive and negative significant effect on capital structure respectively. Therefore results suggest that corporate governance and ownership structure play important role in firm’s capital mix determination.

43 citations

Journal ArticleDOI
TL;DR: In this paper, the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure on company value was investigated using a sample of 13 mining companies listed on the Indonesia Stock Exchange.
Abstract: The application of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure is one way to increase company value by focusing on the balance of internal and external interests. This study aim is to determine the effect of GCG and CSR disclosure on company value. This type of research is explanatory research with a quantitative approach, using a sample of 13 mining companies listed on the Indonesia Stock Exchange. By using Partial Least Square (PLS) technique, the result showed that (1) Good Corporate Governance has a significant and positive effect on Corporate Value (p-value = 0,000; α = 5%); (2) Good Corporate Governance has a significant and negative effect on Corporate Social Responsibility Disclosure (p-value = 0,000; α = 5%); (3) Corporate Social Responsibility Disclosure has not had a significant effect on Corporate Value (p-value = 0.875; α = 5%).

29 citations

Journal ArticleDOI
TL;DR: In this article, the authors proposed an original tool, at a macroeconomic level, for the integration of concepts such as business ethics, corporate social responsibility (CSR), and corporate governance (CG).
Abstract: Concepts of ethical behavior and corporate social responsibility have emerged in recent years due to organizations’ increasing ethical problems. Business ethics, social responsibility, and corporate governance are significant drivers for organizational performance, growth, and sustainable development (SD). In this paper, we propose an original tool, at a macroeconomic level, for the integration of concepts such as business ethics (BE), corporate social responsibility (CSR), and corporate governance (CG). The paper also seeks to establish the relationships among corporate responsibility dimensions (CR), sustainability, and economic performance. This research used the Sustainable Development Report 2020, Candriam’s ESG Country Report, World Bank Doing Business 2020 Report, World Bank national accounts data, and Eurostat as data sources. As part of the research, we selected the European Union states (27) plus the United Kingdom. The main results reveal the positive direct and indirect influences of corporate responsibility on economic performance, ultimately leading to sustainable development.

19 citations

Journal ArticleDOI
TL;DR: In this article, the impact of the company's financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX).
Abstract: This study aims to analyze the impact of the company’s financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX). Also, this study analyzes the direct effect of intellectual capital and GCG on corporate value and the indirect effect through the company’s financial performance. This study develops research of Chen et al. (2005) and measures Intellectual Capital with VAIC (Pulic, 1998). VAIC model is more accurate to measure Intellectual Capital because it can show potential intellectual use efficiently. The data used are banking companies listed on the IDX in 2014–2016 with purposive sampling technique and Data Analysis Technique used are path analysis. The results showed that the financial performance of banking companies was proven to mediate the relationship between intellectual capital and GCG. The role of GCG that can improve financial performance and corporate value is only GCG as measured by the ratio of independent commissioners and audit quality. Meanwhile, the financial performance and corporate value audited by the Big 4 will be greater than the financial performance and corporate value of the banking companies listed on the Indonesia Stock Exchange that are not audited by the Big 4.

12 citations