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All Journal The International Journal of Accounting and Business Society KEUNIS Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Community Service Learning JAE (Jurnal Akuntansi dan Ekonomi) Journal of Islamic Accounting and Finance Research Studi Kasus Inovasi Ekonomi Jurnal Pengabdian Masyarakat "Wiryakarya" FISCAL: Jurnal Akuntansi dan Perpajakan
Aviyanti, Richo Diana
Universitas PGRI Madiun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Novitasari, Maya; Aviyanti, Richo Diana; Wan Ismail, Wan Adiba
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.11890

Abstract

Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.
Pengabdian Masyarakat Desa Purworejo UMKM Naik Kelas: Legal, Digital, Gobal, Financial Amah, Nik; Aviyanti, Richo Diana; Sudrajat, M. Agus; Novitasari, Maya; Adiputra, Eka; Permatasani, Arsinta Ayu
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.24103

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the local economy, but still face various challenges, particularly related to business legality, digitalization, marketing, and financial management. This community service activity aims to increase the capacity of MSMEs in Purworejo Village, Madiun Regency, through assistance related to business legality, financial intelligence, MSME digitalization, and digital marketing strategies. The activity implementation methods included counseling, training, discussions, and mentoring for 11 MSMEs. The results of the activity showed that 55% of participants have implemented simple financial records, 36.4% have begun utilizing digital strategies and social media for product marketing, and 27.3% demonstrated readiness in managing business legality. These findings indicate that the activity was able to increase the understanding and awareness of MSMEs, although the level of practical implementation still requires further mentoring for the results of the activity to be sustainable. This activity is expected to become a model for MSME empowerment based on integrated capacity building to encourage MSMEs to move up a class.
Co-Authors Abd Rohman Taufiq Alghizzawi, Moawiah Anny Widiasmara Arum Prastiwi Ayu Krisdiyana Chairunnisa, Diaz Martha David Kaluge Devi, Heidy Paramitha Devi, Heidy Paramitha Dwi Nila Andriani Dwi Nila Andriani Eka Adiputra, Eka Erwin Saraswati Karen Septiani M. Agus Sudrajat M. Agus Sudrajat Maya Novitasari Maya Novitasari Moh. Ubaidillah Nadia Fajriana Nik Amah NURHAYATI, PUJI Permatasani, Arsinta Ayu Pramesti Wahyu Widiastuti Pramesti Widiastuti Puji Nurhayati Shabira, Adelia Rahma Wan Adiba Wan Ismail Wan Ismail, Wan Adiba Zami, Moh. Tajuddin Azzam