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All Journal Wadiah: Jurnal Perbankan Syariah Al-Muhasib: Journal of Islamic Accounting and Finance
Irfan Harmoko
UIN Syekh Wasil Kediri

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Analisis Pergeseran Motif Nasabah Dalam Ekosistem Digital Bank Syariah: Dari Religiusitas Menuju Utilitas Irfan Harmoko
WADIAH Vol. 10 No. 2 (2026): Wadiah: Jurnal Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v10i2.3554

Abstract

Abstract This study aims to analyze the shift in customer motives within the Islamic digital banking ecosystem from spirituality-oriented motives toward utilitarian motives. The research employs a qualitative approach using library research methods through the analysis of scholarly articles, books, and relevant documents concerning Islamic digital banking and Muslim financial behavior. Data were analyzed using qualitative content analysis supported by the theoretical frameworks of the Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT2), and Theory of Planned Behavior (TPB). The findings reveal that digital transformation has significantly changed customer behavior in Islamic banking. Factors such as ease of use, service efficiency, system security, and digital experience quality have become the primary determinants of Islamic digital banking usage, surpassing religious motivations. Digitalization has also encouraged the homogenization of behavior between Islamic and conventional bank customers, causing religiosity to shift from a primary motive to a symbolic form of legitimacy. The novelty of this study lies in its critical analysis of the transformation of religiosity meanings within modern Muslim financial behavior in the digital era. Therefore, Islamic banking institutions need to integrate technological innovation with the strengthening of substantive maqashid sharia values to maintain their distinctiveness within the digital financial ecosystem. Keywords: Islamic digital banking, customer behavior, behavioral Islamic finance.
Return on Equity, Earnings Per Share, and Their Impact on Stock Prices: An Empirical Study in the Mining Sector: (Return On Equity, Earnings Per Share, Dan Dampaknya Pada Harga Saham: Studi Empiris Di Sektor Pertambangan) Nuryatin Fiqhiyyah; Mundhori Mundhori; Irfan Harmoko
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 2 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i2.3223

Abstract

This study aims to analyze the effect of Return on Equity (ROE) and Earnings Per Share (EPS) on the share price of PT Indo Tambangraya Megah Tbk (ITMG) for the period 2018–2023. The background of this study is based on the inconsistency of previous empirical findings regarding the relationship between these two financial ratios and stock prices, especially in the cyclical mining sector. Using a quantitative approach and multiple linear regression analysis, this study utilizes secondary data from monthly financial reports and closing stock prices. The test results show that ROE and EPS have a positive and significant effect, both partially and simultaneously, on stock prices. However, the coefficient of determination (R²) of 0.395 indicates that the two variables only explain 39.5% of the variation in stock prices, while the rest is influenced by external factors such as global commodity prices and macroeconomic conditions. These findings reinforce the relevance of fundamental analysis in mining sector stock investment, while also emphasizing the importance of considering external contextual factors in investment decision-making.
Co-Authors Mundhori Mundhori Nuryatin Fiqhiyyah