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ANALISIS PENERAPAN SUSTAINABLE FINANCE (STUDI KOMPARATIF BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL INDONESIA TAHUN 2021-2023)

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Penilaian

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This study aims to compare and analyze the application of sustainable finance in sharia and conventional commercial banking in Indonesia as measured using the Financial Services Authority Regulation (POJK) Number 51 of 2017 concerning Sustainable Finance. The study used a quantitative approach method with a sample of 84 banks, with a total of 252 observations. This research uses purposive sampling technique with secondary data from annual reports and sustainability reports of each bank. This research uses content analysis techniques, which are then classified into several levels of application, including not applied, limited disclosure, partially applied, well applied, and fully applied. The results of this study indicate that there are differences in the level of application of sustainable finance between Islamic and conventional commercial banks in Indonesia, conventional commercial banks have a better level of disclosure than Islamic commercial banks, it can be seen from the level of disclosure of conventional commercial banks at 84%, while Islamic commercial banks at 77%. Keywords: Sustainable Finance, POJK No. 51 of 2017

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000425	T159762	T1597622024	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1597622024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2024

Collation

xvi, 68 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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