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All Journal STUDIA ISLAMIKA Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Studia Economica: Jurnal Ekonomi Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Juripol (Jurnal Institusi Politeknik Ganesha Medan) Jurnal Kewirausahaan dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Humanities and Social Studies Journal of Education, Humaniora and Social Sciences (JEHSS) EKONOMIKA SYARIAH : Journal of Economic Studies E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Pena Justisia: Media Komunikasi dan Kajian Hukum ACTIVA: Jurnal Ekonomi Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Management and Business Innovations Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Ilomata International Journal of Management INVEST : Jurnal Inovasi Bisnis dan Akuntansi Lentera:Indonesian Journal of Multidisciplinary Islamic Studies Journal La Sociale Jurnal Investasi Islam Berajah Journal juremi: jurnal riset ekonomi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceedings of The International Conference on Social and Islamic Studies International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital Islamiconomic: Jurnal Ekonomi Islam Jurnal Ekonomi Syariah dan Bisnis International Journal Of Economics Social And Technology Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness Takuana: Jurnal Pendidikan, Sains, dan Humaniora EKONOMIKA SYARIAH : Journal of Economic Studies Media Ekonomi Inkubis: Jurnal Ekonomi dan Bisnis e-Jurnal Apresiasi Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah JSE: Jurnal Sharia Economica Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Prosiding Seminar Nasional Hasil Penelitian dan Pengabdian Kepada Masyarakat Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia International Economic and Finance Review Outline Journal of Economic Studies Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam Fundamental and Applied Management Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Share
Andri Soemitra
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Transportation Other

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Analisis Determinan Cash Holding Dengan Interest-Based Debt Ratio Sebagai Variabel Moderasi Pada Perusahaan Makanan dan Minuman di Indeks Saham Syariah Indonesia (ISSI) Nadhrah Adlina Ritonga; Andri Soemitra; Imsar
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.16126

Abstract

Penelitian ini bertujuan menganalisis pengaruh Leverage, Profitability, dan Cash Flow terhadap Cash Holding dengan Interest-Based Debt Ratio sebagai variabel moderasi pada perusahaan sektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2018–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 16 perusahaan dengan 128 observasi. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) melalui EViews 12. Hasil penelitian menunjukkan bahwa Leverage berpengaruh negatif dan signifikan terhadap Cash Holding, sedangkan Profitability dan Cash Flow berpengaruh positif dan signifikan terhadap Cash Holding. Interest-Based Debt Ratio tidak berpengaruh langsung terhadap Cash Holding, tetapi berperan sebagai pure moderator. Interest-Based Debt Ratio terbukti memoderasi pengaruh Leverage terhadap Cash Holding, dengan semakin tingginya Interest-Based Debt Ratio menyebabkan semakin berkurangnya pengaruh negatif Leverage terhadap Cash Holding. Selanjutnya, Interest-Based Debt Ratio tidak mampu memoderasi pengaruh Profitability terhadap Cash Holding, sedangkan pada hubungan Cash Flow terhadap Cash Holding, semakin tinggi Interest-Based Debt Ratio menyebabkan semakin berkurangnya pengaruh positif Cash Flow terhadap Cash Holding. Temuan ini memberikan bukti empiris bahwa Interest-Based Debt Ratio tidak hanya berkaitan dengan struktur pendanaan perusahaan, tetapi juga berperan dalam mengubah kekuatan hubungan faktor keuangan terhadap kebijakan Cash Holding pada perusahaan makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI).
The Role of Shariah Compliance in Moderating the Relationship between Intellectual Capital and Sustainable Financial Performance Azwansyah Habibie; Saparuddin Siregar; Kamila Kamila; Andri Soemitra; Nurlaila Nurlaila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.3735

Abstract

This study examines the influence of accounting and marketing digitalization on the financial performance of digital banks in Indonesia, a sector that has grown rapidly in response to technological advancements. Although technologies such as eXtensible Business Reporting Language (XBRL) and Customer Relationship Management (CRM) have been widely adopted, their individual impacts on financial performance remain unclear. This research aims to determine the effects of XBRL and CRM, both individually and simultaneously, on Return on Assets (ROA) as a measure of financial performance. Using a quantitative approach, the study employs multiple linear regression analysis based on secondary data collected from the annual reports of 32 digital banks registered in Indonesia. The findings show that XBRL does not significantly affect ROA, as indicated by low correlation and regression coefficients with significance values above 0.05. Moreover, CRM does not have a significant impact when assessed partially, although strong correlations with ROA are observed. However, when analyzed together, XBRL and CRM show a significant simultaneous effect on ROA, explaining 61.5% of the variance. This suggests that while these technologies may not be impactful on their own, their integration can substantially enhance financial performance. Limitations of this study include reliance on secondary data and a narrow focus on ROA, which may not fully capture all dimensions of performance. The findings offer valuable insights for digital banking stakeholders aiming to enhance financial outcomes through comprehensive digital strategies
The Policy Responses towards Contemporary Islamic Capital Market in Indonesia: The Dynamics and Challenges Andri Soemitra
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 5 No. 1 (2021): January-June 2021
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v5i1.4298

Abstract

Islamic capital market has been developed to anticipate the need for capital management in the Islamic industry that grows rapidly. This paper will study the dynamics and the contemporary challenges of capital market industry products. The research utilizes a qualitative approach by searching data and information from relevant literatures, specific data, and information from regulators. The researcher conducts analytical studies literature after collecting and compiling data from relevant literatures. This study shows that Islamic capital markets have attempted to reach certain standards based on the criteria of Islamic teaching. However, this study found that globally and nationally the development of Islamic capital markets is still struggling with regulatory, products, and practices problems. This study indicates that the Islamic capital market regulator in Indonesia still needs wider socialization and more efforts to increase the low level of literacy and inclusion.  Pasar modal syariah dikembangkan untuk mengantisipasi kebutuhan pengelolaan modal di industri syariah yang tumbuh pesat. Tulisan ini mengkaji dinamika dan tantangan kontemporer produk industri pasar modal. Penelitian ini menggunakan pendekatan kualitatif dengan mencari data dan informasi dari literatur yang relevan dan data dan informasi spesifik dari regulator. Peneliti melakukan studi analitik literatur setelah mengumpulkan dan menyusun data dari literatur yang relevan. Studi ini menunjukkan bahwa pasar modal syariah telah berusaha mencapai standar tertentu berdasarkan kriteria ajaran Islam. Namun, penelitian ini menemukan bahwa secara global dan nasional perkembangan pasar modal syariah masih berkutat dengan masalah regulasi, produk dan praktik. Hasil penelitian ini menunjukkan bahwa regulator pasar modal syariah di Indonesia masih membutuhkan usaha-usaha sosialisasi yang lebih luas untuk meningkatkan literasi dan inklusi pasar modal syariah yang masih rendah di Indonesia. 
ISLAMIC BRAND TRUST IN MUSLIM CONSUMER BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW Zulfa Khairina Batubara; M. Shabri Abd. Majid; Andri Soemitra
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4666

Abstract

Abstract: This study aims to systematically evaluate the literature discussing Islamic Brand Trust in Muslim consumer behavior. Using a Systematic Literature Review (SLR) approach based on the PRISMA method, this study analyzed 50 scientific articles published between 2018 and 2025. The results of the study revealed that brand trust in the Islamic context is not only influenced by general elements such as product quality and brand communication, but also significantly influenced by Islamic values such as halal, sharia ethics, consumer religiosity, and the credibility of halal certification institutions. This study identified five main themes: the role of trust as a mediator, the importance of halal certification, Islamic ethical values in branding, the role of religiosity, and trust in the digital ecosystem. This study contributes to the Islamic marketing literature and offers practical recommendations for marketers in building brand trust in the Muslim consumer segment. Keyword: Islamic branding, brand trust, muslim consumer behavior, systematic literature, PRISMA. Abstrak: Penelitian ini bertujuan untuk mengevaluasi secara sistematis literatur yang membahas Islamic Brand Trust dalam perilaku konsumen Muslim. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berbasis metode PRISMA, penelitian ini menganalisis 50 artikel ilmiah yang diterbitkan antara tahun 2018 hingga 2025. Hasil kajian mengungkapkan bahwa brand trust dalam konteks Islam tidak hanya dipengaruhi oleh elemen umum seperti kualitas produk dan komunikasi merek, tetapi juga dipengaruhi secara signifikan oleh nilai-nilai Islami seperti kehalalan, etika syariah, religiusitas konsumen, serta kredibilitas lembaga sertifikasi halal. Studi ini menemukan lima tema utama: peran trust sebagai mediator, pentingnya sertifikasi halal, nilai-nilai etika Islami dalam branding, peran religiusitas, serta trust dalam ekosistem digital. Studi ini memberikan kontribusi terhadap literatur pemasaran Islami dan menawarkan rekomendasi praktis bagi pemasar dalam membangun kepercayaan merek di segmen konsumen Muslim. Kata kunci: Islamic branding, brand trust, perilakiu konsumen Muslim, literatur   sistematis, PRISMA.
Analisis Perilaku dan Preferensi Nasabah dalam Penggunaan Mobile Banking Syariah Berdasarkan Ulasan Pengguna Rizki Kurniawan; Muhammad Irwan Padli Nasution; Andri Soemitra
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol 5 No 2 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v5i2.1761

Abstract

Transformasi digital telah mendorong perbankan syariah untuk mengembangkan layanan mobile banking guna meningkatkan aksesibilitas, efisiensi dan kualitas layanan kepada nasabah. Namun, keberhasilan implementasi mobile banking syariah tidak hanya ditentukan oleh ketersediaan teknologi, tetapi juga oleh kemampuan memahami perilaku dan preferensi nasabah dalam menggunakan layanan tersebut. Hingga saat ini, sebagian besar penelitian mengenai mobile banking syariah masih menggunakan pendekatan survei, sementara kajian yang memanfaatkan ulasan pengguna sebagai sumber informasi perilaku nasabah masih relatif terbatas. Oleh karena itu, penelitian ini bertujuan untuk menganalisis perilaku dan preferensi nasabah dalam penggunaan mobile banking syariah berdasarkan ulasan pengguna pada Google Play Store. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode text mining dan Natural Language Processing (NLP). Data penelitian berupa 8,047 ulasan pengguna yang diperoleh melalui proses web scraping pada empat aplikasi mobile banking syariah di Indonesia. Tahapan analisis meliputi pengumpulan data, preprocessing teks menggunakan NLTK dan Sastrawi, klasifikasi tema berbasis kata kunci, analisis sentimen, serta visualisasi data. Kerangka konseptual penelitian mengintegrasikan perspektif Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), dan kualitas layanan syariah untuk mengidentifikasi faktor-faktor yang menjadi perhatian pengguna. Hasil penelitian menunjukkan bahwa perilaku dan preferensi nasabah didominasi oleh tema kemudahan penggunaan (38.30%), keamanan (33.11%), transaksi (14.58%), kinerja sistem (8.49%), layanan pelanggan (4.21%), dan fitur syariah (1.31%). Analisis sentimen menunjukkan bahwa sebagian besar ulasan memiliki sentimen positif, yang mengindikasikan penerimaan yang baik terhadap layanan mobile banking syariah. Temuan penelitian memperlihatkan bahwa perhatian nasabah lebih banyak diarahkan pada aspek fungsional dan pengalaman penggunaan aplikasi dibandingkan aspek identitas syariah yang secara implisit telah dianggap sebagai karakteristik dasar layanan. Penelitian ini memberikan kontribusi empiris dalam memahami perilaku nasabah perbankan syariah melalui pendekatan berbasis data pengguna aktual. Temuan penelitian dapat menjadi dasar bagi pengembangan strategi transformasi digital perbankan syariah yang lebih berorientasi pada kebutuhan nasabah, khususnya pada aspek kemudahan penggunaan, keamanan, kualitas transaksi, dan keandalan sistem. Penelitian selanjutnya disarankan untuk mengintegrasikan sumber data yang lebih luas serta menerapkan metode analisis yang lebih kompleks guna memperoleh pemahaman yang lebih komprehensif mengenai perilaku pengguna layanan keuangan syariah digital.
The Influence of Financial Inclusion, Financial Planning, and Financial Attitudes on the Financial Management of Culinary MSME Owners Lubuk Pakam Ayu Andini; Andri Soemitra; Budi Dharma
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1211

Abstract

Actively improving the economy and reducing unemployment in Indonesia is played by Micro, Small and Medium Enterprises. Financial management holds significance in business operations., including financial inclusion, financial planning, and financial attitudes to ensure optimal business financial management. This study aims to assess the impact of Financial Inclusion, Financial Planning, and Financial Attitudes on Financial Management. The goal of this research is to enhance understanding and become a basis for legislators and local governments to focus more on improving the financial management of MSME businesses. Using a quantitative approach, this research involved culinary MSME owners in Lubuk Pakam District as a population. Samples were taken using purposive sampling techniques and the Lemeshow formula to obtain 96 respondents. The data collected is original or first hand (primary) data. Various tests such as validity, reliability, multiple regression, normality, Kolmogorov-Smirnov, multicollinearity, heteroscedasticity, as well as F, t tests, and coefficient of determination were included in the data analysis. It is known that financial management of culinary MSME owners in Lubuk Pakam District is influenced positively and significantly by financial planning and financial attitudes, while financial inclusion does not show a significant influence. Overall, financial inclusion, financial planning and financial attitudes contributed 78.50% to financial management, meanwhile, the remaining 21.50% was attributed to factors or variables that were not included in this study. For future research, it is suggested to include additional independent variables and increase the sample size to achieve a more comprehensive insight into how other variables affect financial behavior.
Co-Authors Abd Latip Abdillah Aswari Abdullah, Ikhsan Achmad Habib Hamsar adlina Hasan Afifah Rahmadani Afrizal Afrizal Agiet Mutiara Rengganis Agna Sabrina Ahmad Muhajir Ainun Mardhiah Alfi Amelia Alvi Natzmi Alya Rahma Siregar Amalia, Alfi Amin Akbar Amin Al Jawi Ammy, Baihaqi Anang Andrian Anggi Pratiwi Sitorus Anggia Nurulita Anhar Ziqhri Aninda Mahfadillah Annisa Ayu Kusuma Aqwa Naser Daulay Arief Arnadila Dwi Syahputri Arnida Wahyuni Lubis Asmaul Husna Asmaul Husna Asmuni Asmuni Asmuni Atika Atika Ayu Andini Azhari Akmal Tarigan Azwansyah Habibie, Azwansyah Bambang Lesmono Berlian Puspita Ningrum Burhanuddin Cindi Husna Pratiwi Cut Nurul A’la Dandi Ibnu Sutowo Dharma, Budi Dini Rahmayani Dwi Kresna Riyadi Dwi Purnama Sari Elma Fadilah Fahrul Azhar Kesogihin Faisal Nasution Fathur Rahman Fauzan Fahmi Hasibuan Feby Sahira Fenni Windi Yati Fira Nafisah Fitri Gultom, Selfi Afriani Handana Sembiring Harahap, Muhammad Ikhsan Hayati, Fitri Hendra Hendra Herry Syahbanuddin Imsar Imsar Imsar Indah Pratiwi Indra Prawira Irna Permata Sari Irvan Murizal Iskandar Muda Ismail Ismail Ismail Ismail Ismul Fakhri Lubis Isnaini Harahap Julfan Saputra Julfan Saputra Juliana Nasution Juliana Sari Harahap Julita, Julita Kamaruddin Kamaruddin Kamilah, K Kaswinata Kaswinata Khairani Andini Daulay Khairina Tambunan Laila Tiffany Hasibuan Lailan Safina Hasibuan M. Ikhsan Harahap M. Indra Mulia Nasution M. Shabri Abd. Majid M.Indra Mulia Nasution Maisyarah Salsabilaa Maulana M Hamzah Maya Dian Eka Sari Mhd Zulkifli Hasibuan Muhammad Arfan Harahap Muhammad Habrul Aji Muhammad Hakim Sitompul Muhammad Raihan Kamil Muhammad Ridwan Muhammad Rizal Muhammad Yafiz Mustapa  Khamal  Rokan Nadhrah Adlina Ritonga Nasution, Muhammad Irwan Padli Nia Safitri Br Tarigan Nina Amanda Nindya Azzahra Nisa Aulia Nur Ahmadi Bi Rahmani Nur Amadi Bi Rahmani Nur Jannah Al Baiti Nurbaiti Nurbaiti Nurdiana Nurdiana Nuri Aslami Nurlaila Nurlaila Nurul Hasanah Syah Nurul Izzah Oktavera Rizki Palti Raja Siregar Ponco Setio Wijaksono Putri Afdillah Putri Wulandini Sagala Rafi Husin Harahap Rahmad Bahagia Rahmadi Rambe Rahmat Daim Harahap Ridha Alhamdi Rifki Ismail Rifki Ismal Rifki Rifki Ismal Ririn Khairiyah Rizka Salsabila Rizki Kurniawan Rohaya Rudy Rifalgi Sabarudin Chaniago Sanusi Gazali Pane Saparuddin Siregar Sartika Sartika Sheerina Said Mazruk Silvia Handayani Siregar Siti Aisyah Siti Hamizah Harahap Siti Mutiah Ulfha Siti Nurhalizah Lubis Sri Sudiarti Sugianto Sugianto Suharto, Tentiyo Syachrul Wahyudi Syuhada Fela Yudha T. Wulan Arianti Tengku Imam Alwafi Tiara Ermelia Tuti Anggraini Vania Auziva Wahyu Syarvina Yaumul Khair Afif Yenni Arafah Yenni Samri Juliati Nasution YUDI SISWADI Yusrizal Zainur Zainur Zuhrinal M. Nawawi ZULFA KHAIRINA BATUBARA Zulfan Kurniawan Zunaida Riska