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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman ALQALAM TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Jesya (Jurnal Ekonomi dan Ekonomi Syariah) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal Of Islamic Social Finance Management Yurisprudentia: Jurnal Hukum Ekonomi Jurnal Mahasiswa Akuntansi Samudra Studi Multidisipliner: Jurnal Kajian Keislaman Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Lubis, Aswadi
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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STUDI DAMPAK EMISI SUKUK DAN RASIO KECUKUPAN MODAL TERHADAP PROFITABILITAS ASET PADA BANK PANIN SYARIAH, TBK Yulia Safitri Harahap; Budi Gautama Siregar; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12230

Abstract

This study aims to examine the effect of sukuk issuance and the Capital Adequacy Ratio (CAR) on Return on Assets (ROA) at PT. Bank Panin Syariah, Tbk. The research employs a quantitative approach using multiple linear regression analysis, based on quarterly financial reports from the period 2012 to 2020. The partial test results indicate that sukuk issuance does not have a significant effect on ROA, while CAR has a positive and significant effect. Simultaneously, both variables are found to have a significant influence on ROA. These findings highlight that capital adequacy plays a crucial role in enhancing the bank’s profitability, whereas the effectiveness of sukuk fund utilization still needs improvement. This study implies that strengthening capital structure and improving the efficiency of sharia-based fund management are strategic factors in supporting the sustainable financial performance of Islamic banks. However, this study has several limitations, including limitations in the number of samples that only focus on one Islamic bank, as well as a limited research period from 2012 to 2020. In addition, the variables used in the analysis are still limited to the issuance of sukuk and CAR, so they do not include other factors that can also affect the bank's profitability. Therefore, further research is expected to involve more institutions and variables to obtain more comprehensive results
APPLICATION OF ACCOUNTING INFORMATION IN INFLUENCING THE FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES WITH FINANCIAL LITERACY AS A MODERATOR VARIABLE Budi Gautama Siregar; Aswadi Lubis; Zaki Zaini
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10126

Abstract

The low utilization of accounting information by MSEs actors in managing and controlling business finances has resulted in suboptimal financial performance of MSEs. The objective of this study is to analyze the effect of the application of accounting information on the financial performance of MSEs with financial literacy as a moderator variable. The proper application of accounting information is expected to enhance the financial performance of MSEs, considering the importance of accounting information in making more accurate business decisions. Data were collected through questionnaires distributed to MSEs actors, with a purposive sampling method. The analytical technique applied is moderating regression analysis to test the relationship between the research variables. The results show that the application of accounting information has a positive and significant effect on the financial performance of MSEs. In addition, financial literacy is proven to moderate this relationship by strengthening the influence of accounting information on financial performance.
Co-Authors Agbert Zega Ali Hardana Anjarwati, Elisa Damri Batubara Fany Marina Siregar Hamni Fadlillah Nasution Ilma Sari Lubis Kuras Purba M. Fauzan Marlina Chaniago Muhammad Isa Muhammad Isa Muhammad Isa Muhammad Salman Muhammad Salman Putri Maya Sari Harahap Rodame Monitorir Napitupulu Rosnita Fitri Safika Zebua Santi Wahyuni Sarmiana Batubara SIREGAR, BUDI GAUTAMA Siti Khadijah Yulia Safitri Harahap Zaki Zaini Zulaika Matondang