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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal GeoEkonomi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Empowerment e_Jurnal Ilmiah Riset Akuntansi Pena Dimas: Jurnal Pengabdian Masyarakat Asian Journal of Management, Entrepreneurship and Social Science
Irma Hidayati
Department Of Accounting, Universitas Islam Malang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia Irma Hidayati; Umi Nandiroh
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p11

Abstract

This study explores the impact of intellectual capital on the technical efficiency of Islamic banks in Indonesia, emphasizing the shift from traditional physical assets to intellectual resources like digital systems, technologies, and brand value. It analyzes nine Islamic banks out of fourteen in Indonesia from 2013 to 2022 using a two-stage data analysis method. The first stage involves the Data Envelopment Analysis (DEA) model to measure technical efficiency, while the second stage uses the fractional regression model (FRM) instead of the traditional Ordinary Least Squares (OLS) method. The research introduces the iB-VAIC coefficient as a new intellectual capital metric. DEA results show that the average efficiency score for Indonesian Islamic banks is 0.945, with only two banks achieving a perfect score. The FRM analysis indicates a significant link between intellectual capital (iB-VAIC) and technical efficiency, with different components of intellectual capital having varied impacts. The study finds a negative correlation between bank size and technical efficiency and provides insights for bank management and policy development in Islamic banking. Keywords: data envelopment analysis, intellectual capital, technical efficiency
Digitalization Accounting for MSMEs in Indonesia : A Literature Review Irma Hidayati; Sudarmiatin Sudarmiatin; Agus Hermawan
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 02 (2023): May, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This study seeks to examine trends, developments, and prospects for future research on digitalization accounting for MSMEs in Indonesia. This study used a systematic literature review, finding 20 articles from 2018-2023. Two sections comprise the findings of this investigation; the first section discusses research trends divided into four categories (theme, theories, methods of study, and fundamental data analysis techniques) and the current state of research. Second, evaluate future study opportunities. The following are five categories of study suggestions: cloud computing, digital accounting, accounting system information implementation, and point of sale.
Good Corporate Governance And Financial Performance Of Shariah Banks In Indonesia : Literature Review Umi Nandiroh; Irma Hidayati; Vinna Anggraeni
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This essay review examines the relationship between corporate governance and financial performance in Islamic banking. It begins by defining corporate governance and its importance, followed by an explanation of the significance of financial performance in Islamic banking. The review then provides an overview of corporate governance principles and their application in Islamic banking, including a comparison of governance practices in Islamic banking and conventional banking. The essay also includes case studies of a prominent Islamic bank, examining its corporate governance practices and financial performance. The review discusses the factors that affect financial performance in Islamic banking and explores how corporate governance practices can affect financial performance in Islamic banking. It also explores how financial performance can impact corporate governance practices in Islamic banking. Finally, the review summarizes the key findings and implications for future research, as well as implications for practice in Islamic banking. The essay highlights the need for effective governance practices to enhance financial performance in Islamic banking and suggests future research directions, including longitudinal studies, comparative studies, and in-depth case studies. Overall, the essay emphasizes the importance of good governance practices in promoting financial stability and sustainability in Islamic banking.
Co-Authors Adhela Hadi Pratiwi Afifudin Afifudin Agus Hermawan Amira Fajril Lutfiah DEWI DIAH FAKHRIYYAH Dewi Nur Hayati Dwiyani Sudaryanti Fachenda Itsnain Naufal Zuhdi Farah Septya Findria Dewi Fika Putri Rahayu Firda Hidayatul Fadillah Ghina Abyan Azizah Haris Gina Kholidayanti Inrah Wati Juwita Kusumas Tutik Wahyuningsah M. Cholid Mawardi Marita Nining Astutik Maslichah, Maslichah Miftahul Jannah Moh. Amin Mokhammad Ali Alfian Ridho Muhammad Ilham Habibi Muhammad Iqbal Achdiyat Muhlas Septiawan Nur Afidah Nur Diana Rizkiyatul Komariyah Safira Koesherawati Selfiyah Selfiyah Shofi Mustajibullah Silvia Nur Aisyah Sudarmiatin Umi Nandiroh Via Karina Putri Vinna Anggraeni Ziat Emilia Syafitrih