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All Journal The Es Accounting and Finance Jurnal Ekonomi dan Kewirausahaan West Science
Nashirotun Nisa Nurharjanti
Universitas Muhammadiyah Surakarta (UMS)
Economics, Econometrics & Finance

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Lanskap Penelitian Kinerja Keuangan dalam Literatur Akuntansi dan Manajemen Keuangan (2000 - 2026) Loso Judijanto; Kimsen Kimsen; Ria Puspitasari; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3372

Abstract

Penelitian ini bertujuan untuk menganalisis lanskap penelitian kinerja keuangan dalam literatur Akuntansi Keuangan dan Manajemen Keuangan selama periode 2000–2026 menggunakan pendekatan bibliometrik. Data diperoleh dari database Scopus dan dianalisis dengan bantuan VOSviewer untuk mengidentifikasi pola kolaborasi penulis, pengaruh literatur melalui analisis sitasi, serta perkembangan tema penelitian melalui analisis keyword co-occurrence. Hasil penelitian menunjukkan bahwa kinerja keuangan merupakan pusat utama dalam jaringan penelitian dengan keterkaitan yang kuat terhadap topik akuntansi, manajemen, dan ekonomi. Selain itu, terjadi pergeseran signifikan dari pendekatan tradisional berbasis pelaporan keuangan menuju pendekatan yang lebih integratif dengan memasukkan aspek manajerial, tata kelola, dan keberlanjutan. Analisis overlay mengindikasikan bahwa topik seperti sustainability, risk management, dan decision making menjadi tren penelitian terbaru, sementara analisis density menunjukkan bahwa financial performance, accounting, dan economics merupakan area dengan intensitas penelitian tertinggi. Studi ini memberikan kontribusi dalam memahami struktur intelektual dan arah perkembangan penelitian kinerja keuangan secara global serta membuka peluang bagi penelitian lanjutan yang lebih kontekstual dan multidimensional.
Does Sharia Audit Quality Strengthen Maqasid-Based Performance in Indonesian Islamic Banks? Mutia Pamikatsih; M Adhitya Wardhana; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Fadilla Muhammad Mahdi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1157

Abstract

This study investigates the influence of Sharia audit quality on Maqasid-based performance in Indonesian Sharia banks from the perspective of customers. The study adopts a quantitative explanatory research design using primary data collected from 100 customers of Indonesian Sharia banks through a structured questionnaire based on a five-point Likert scale. Purposive sampling was employed to select respondents who had sufficient experience using Islamic banking services. Data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, simple linear regression analysis, coefficient of determination (R²), and hypothesis testing using the t-test. The findings indicate that all measurement items are valid and reliable, with Cronbach's Alpha values of 0.889 for Sharia audit quality and 0.901 for Maqasid-based performance. The regression analysis reveals that Sharia audit quality has a positive and statistically significant effect on Maqasid-based performance (β = 0.713; t = 10.488; p < 0.001). Furthermore, the coefficient of determination (R² = 0.528) indicates that Sharia audit quality explains 52.8% of the variation in Maqasid-based performance. These findings suggest that competent, independent, and effective Sharia auditing enhances transparency, accountability, ethical governance, and compliance with Islamic principles, thereby strengthening the achievement of Maqasid al-Shariah within Indonesian Islamic banking institutions. This study contributes to the Islamic banking literature by providing empirical evidence that strengthening Sharia audit practices is essential for improving governance quality and reinforcing customer confidence in achieving Maqasid-oriented organizational performance.
Co-Authors Eko Sudarmanto Fadilla Muhammad Mahdi Kimsen Kimsen Loso Judijanto M Adhitya Wardhana Mutia Pamikatsih Ria Puspitasari Toto Sugihyanto