Judul: Faktor-Faktor yang Memengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan di Jakarta Islamic Index.
Abstrak: Islamic Social Reporting (ISR) merupakan tolak ukur pelaporan kinerja sosial berbasis Islami pada perusahaan-perusahaan. Namun demikian, perkembangan ISR saat ini belum berkembang pesat di Indonesia karena belum ada regulasi yang mengatur standar pelaporan tanggung jawab sosial secara syariah. Peningkatan pengungkapan kinerja sosial Islami diharapkan memengaruhi keputusan investor muslim dalam memilih saham syariah di perusahaan Jakarta Islamic Index. Penelitian ini bertujuan untuk menganalisis pengungkapan tanggung jawab sosial perusahaan secara syariah dan faktor-faktor yang memengaruhinya. Metode yang digunakan dalam penelitian ini adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM). Hasil analisis menunjukkan bahwa dari lima variabel yang diduga memengaruhi tingkat pengungkapan ISR, tiga variabel yaitu ukuran perusahaan berpengaruh positif, umur perusahaan dan leverage berpengaruh negatif signifikan terhadap pengungkapan ISR. Dua variabel lainnya yaitu jumlah dewan komisaris dan profitabilitas tidak berpengaruh terhadap pengungkapan ISR.
Keyword: data panel, Islamic Social Reporting (ISR), Jakarta Islamic Index, pengungkapan

Judul: Determinan Pengungkapan Corporate Social Responsibility Perbankan Syariah Berdasarkan Islamic Social Reporting Index
Abstrak: Perkembangan yang cukup pesat dalam lembaga keuangan dan memiliki dampak besar terhadap ekonomi masyarakatadalah industri perbankan syariah yang terlihat memberikan kontribusi dalam perekonomian pada aktivitas ekonomi produktif. Corporate Social Responsibility berupa tanggung jawab sosial perusahaan memberikan citra yang baik daripada tahun- tahun sebelumnya. Pengukuran CSR pada lembaga syariah masih mengacu kepada Global Reporting Initiative (GRI) Index, sehingga belum ada standar dari pemerintah yang relevan untuk pengungkapan CSR di industri perbankan secara syariah. Islamic Social Reporting (ISR) Index dapat menjadi solusi untuk pengukuran CSR secara syariah. Penelitian ini bertujuan untuk mengetahui tingkat perbandingan CSR pada perbankan syariah berdasarkan indikator Islamic Social Reporting Index dan menganalisis faktor- faktor apa saja yang mempengaruhi pengungkapanya. Data yang digunakan adalah laporan tahunan Bank Umum Syariah dari tahun 2017 hingga 2021, terpilih sebanyak 9 dari 12. Metode yang digunakan adalah regresi data panel dengan pendekatan terbaik fixed effect model. Hasil analisis menunjukkan dari empat variabel yang diduga memengaruhi tingkat pengungkapan ISR adalah 2 variabel yakni, umur perusahaan berpengaruh positif dan signifikan, sedangkan leverage berpengaruh negatif tetapi signifikan terhadap pengungkapan ISR. Dua variabel lainnya, profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap pengungkapan ISR., A fairly rapid development in financial institutions and having a major impact on the people's economy, is the Islamic banking industry. The Islamic banking industry can contribute to the economy in productive economic activities. Indonesia's Corporate Social Responsibility has increased quite well compared to previous years. CSR measurement in sharia institutions still refers to the Global Reporting Initiative Index, so there is no relevant government standard for CSR disclosure in the sharia banking industry. The Islamic Social Reporting Index can be a solution for sharia`s CSR measurement. This study aims to determine the comparative level of CSR in Islamic banking based on the Islamic Social Reporting Index indicator and analyze what factors influence its disclosure. The data used is the annual report of Islamic Commercial Banks from 2017 to 2021, 9 out of 12 were selected. The method used is panel data regression with the best fixed effect model approach. The results of the analysis show that of the four variables that are thought to influence the level of ISR disclosure, there are 2 variables, namely, firm age has a positive and significant effect, while leverage has a negative but significant effect on ISR disclosure. Two other variables, profitability and company size have no effect on ISR disclosure.
Keyword: CSR, Disclosure Determinants, ISR, Islamic Banking

Judul: Thermal Characteristics and Dynamics of Tropical Cyclone over Western North Pacific Ocean: A Case Study of Typhoon Songda (Chedeng) 2011
Abstrak: The frequent occasion of Tropical Cyclone (TC) over Western North Pacific (WNP) Ocean lies from 10˚N to 26˚N and 121˚E to 170˚E. Sources of TC development come from warm ocean temperature where latent heat is released during condensation processes and subsequently concentrated in the boundary layer. Relative humidity at 850-700 hPa is responsible to produce the most intense storm. Meanwhile, weak vertical wind shear between 850-200 hPa is one of the dynamical factors that lead to the development of TC. Pressure level of 850-200 hPa is chosen to minimize the thermodynamic effect in the lower troposphere. Typhoon Songda (Chedeng in the Philippines) or TSC lasted from May 18th to 30th, 2011 and strengthened into powerful Super Typhoon stage between May 24th and 27th. Long curving track and the exhibition of all sequences of TC life cycle, TSC is then considered as an ideal case of TC. The objective of the study with case of TSC is to investigate the role of thermal characteristics and dynamics on TC intensity. The research is carried out by using Advanced Research of Weather Research and Forecasting model (WRF ARW model) version 3.3. Two domains are employed in the model. The first domain situate from 02˚N to 40˚N and 118˚E to 149˚E and cover spatial resolution () of 33.1 km. The second domain situate from 09˚N to 27˚N and 119˚E to 132˚E with of 11 km. Timestep of the model () is 120 seconds. The model is supported by the following physical parameterization, i.e., Yonsei University Scheme (YSU) in the boundary layer, Kain-Fritsch scheme (KF) in the cumulus, and WRF Single-Moment 3-class scheme in the microphysics. Initial meteorological condition prior to the formation of the cyclone is generated using WRF ARW standard-release model. Sensitivity of the model output is obtained from a selected single-parameter change scenarios, namely, 10 % to 20 % decrease and increase of wind shear initial data at 850-200 hPa, and by 10 % to 20 % decrease of relative humidity initial data at 850-700 hPa. The result showed that the negative correlations between wind shear and intensity are found in wind shear scenarios. Wind shears of 10 ms-1 which lead to strengthening of the wind intensity in the early period of Typhoon development are found in wind shear scenarios. The effect of wind shear changes on wind intensity is statistically significant in the 20 % wind shear scenarios. During mature stage, weak wind intensity occurred when wind shear increase as given in the WRF standard-release and the 20 % decreasing scenario. Different situation is found in the 20 % increasing scenario where wind shear tend to weak and lead to strong wind intensity at this stage. Meanwhile, the reduction of moisture supply at 850-700 hPa resulting from 20 % decreasing relative humidity play a major role in the weakening of wind intensity and reduces mechanical energy of the cycle process as much as 300 J kg-1.
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