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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ilmiah Pangabdhi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ecogen Jurnal Ekonomi dan Bisnis Kontemporer Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Abdimas Sangkabira RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Journal of Advanced Research (IJAR) Paradoks : Jurnal Ilmu Ekonomi ISLAMIC ACCOUNTING JOURNAL IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Pengabdian Teknik dan Sains (JPTS) Al-Infaq : Jurnal Ekonomi Islam Journal of Society, Community and Business Development
Inayati, Nur Isna
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Digital Banking, Capital Adequacy Ratio, and Operational Efficiency on the Financial Performance of Islamic Commercial Banks in Indonesia Rahma Sri Endah Mahesti; Hardiyanto Wibowo; Bima Cinintya Pratama; Nur Isna Inayati
Indonesian Journal of Advanced Research Vol. 5 No. 8 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v5i8.16916

Abstract

This study is motivated by an apparent contradiction in Indonesian Islamic banking: the number of digital banking users has grown steadily, yet the profitability of Islamic commercial banks (Bank Umum Syariah, BUS) has remained volatile. Prior evidence on the determinants of Islamic bank profitability also remains inconclusive. This study therefore examines the effect of digital banking, capital adequacy (CAR), and operational efficiency (BOPO) on financial performance proxied by return on assets (ROA). Using a quantitative approach, secondary data were collected from the annual reports of 13 Islamic commercial banks in Indonesia over the 2019–2023 period, selected through purposive sampling, yielding 55 bank-year observations for analysis. Data were analysed using multiple linear regression in IBM SPSS Statistics, preceded by classical assumption testing. The results show that digital banking has no significant effect on ROA; CAR has a positive and significant effect on ROA, so the hypothesis predicting a negative effect is not supported; and BOPO has a negative and significant effect on ROA. Jointly, the three variables significantly explain variation in ROA. These findings indicate that, over the observed period, capital adequacy and cost efficiency were the dominant internal determinants of Islamic bank profitability, whereas digital adoption measured by user numbers had not yet translated into short-term earnings. The study contributes to the financial intermediation literature by showing that digital adoption creates economic value only when it is converted into transactions, fee income, or cost savings, and offers practical guidance for bank management and regulators.
PENGARUH GREEN SUPPLY CHAIN MANAGEMENT, CARBON ACCOUNTING, DAN GREEN ACCOUNTING TERHADAP PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Intan Vera Saputri; Sri Wahyuni; Suryo Budi Santoso; Nur Isna Inayati
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4080

Abstract

Introduction: This study examines the effects of GSCM, carbon accounting, and green accounting on SDGs disclosure, with ROA as a mediator, using 250 firm-year observations from 50 Indonesian Basic Materials companies during 2020–2024.Methods: Disclosure indices were constructed from annual and sustainability reports through content analysis. Panel regressions used a Fixed-Effect Model for ROA and a Common-Effect Model for SDGs disclosure, controlling for firm size, leverage, sales growth, and year effects.Results: Mean indices were 0.5940 for GSCMI, 0.5080 for CADI, 0.4829 for GAI, and 0.6501 for SDGDI. GSCM, carbon accounting, green accounting, and ROA positively affected SDG disclosure. However, the three sustainability practices did not significantly affect ROA. Firm size was significant, while leverage and sales growth were not. Bootstrap intervals included zero, indicating no ROA mediation in this sample.Conclusion: Sustainability practices influence SDGs disclosure mainly through direct reporting pathways, supporting Stakeholder, Legitimacy, and Triple Bottom Line theories. Because all sustainability constructs are disclosure-based, the findings indicate reporting breadth rather than actual environmental or SDGs performance. Keywords: Basic Materials; Green Supply Chain Management; Carbon Accounting; Green Accounting; ROA; SDGs Disclosure.
The Role of Digitalization in the Era of Society 5.0 on MSME Performance Defi Roshaliya; Nur Isna Inayati; Sri Wahyuni; Ira Hapsari
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1554

Abstract

This study aims to analyze the effect of digital accounting, digital organization, and media capability on MSME performance. This study uses quantitative research methods. The population of this study consisted of Micro, Small, and Medium Enterprises (MSMEs) registered with the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS). The sampling technique used was purposive sampling, which was taken as many as 106 respondents. This study used a quantitative approach to achieve these objectives by collecting primary data through distributing questionnaires. The analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. Based on the research results, it is concluded that digital accounting has a positive and significant influence on the performance of MSMEs. Second, digital organization has a positive and significant influence on the performance of MSMEs. Third, media capability also has a positive and significant influence on the performance of MSMEs.
Co-Authors Afriatun Khasanah Alamsyah, Sustari Amir Amir Ani Kusbandiyah Anisa Ilma Hartikasari Anisa Septiana Annisa Ilma Hartikasari Arini Syarifah Astria Kurniawati Athila Namira Awandini Bima Cinintya Pratama Cahyani, Ikah Afri Damayanti, Desi Fitria Deanisa Wahyuantika Defi Roshaliya Dhanti, Kurnia Ritma Dimara Kusuma Hakim Dinda Permatasari, Dinda Dion Romodhon Doddy Setiawan Edi Joko Setyadi Edi Joko Setyadi Eko Hariyanto Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erny Rachmawati Fahman Nur Rahman Feri Wibowo Feri Wibowo Fitriati, Azmi Fitriyana, Saodah Dhona Friska Puji Rahayu Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hariyanti Hariyanti Herni Justiana Astuti Ian Himawan Susanto Ika Yustina Rahmawati Intan Vera Saputri Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin Iwan Fakhruddin Klarasati, Titi Lahan Adi Purwanto Leni Widayanti Lestari, Monika Ayu M. Zaeni Lathif Monika Ayu Lestari Mr. Harjono, Mr. Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Hamka Mukhlis Prasetyo Aji Mukti Agung Wibowo Nabila Zulfa Kayana Naelati Tubastuvi Nanda, Mayang Setia Naufal Hibatulloh Niken Ayu Lestari Niken Lestari Putri Novi Dirgantari Nurul Dewi Annisa Pandansari, Tiara Permana, Ghozy Agung Prisylia Putri Purnadi Purnadi Rahma Sri Endah Mahesti Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Rifka Arofah Rizky Ramdani Roshaliya, Defi S Supriyono Sabrina Aliyarima Putri Sugiarto Sandy Hana Widya Sims Saraswati, Sinta Amalia Selamet Eko Budi Santoso Selly Mevania Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Sevian Anggi Shulasi Nur Haalisa Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sulistiyanti, Umi Suryo Budi Santos Suryo Budi Santoso Suryo Budi Santoso SURYO Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Widayanti, Leni Widia Astuti Wikan Isthika, Wikan Wulan Nada Cahyati Yulinda Mauna Agusta Zhafira Indiansyah