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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Bilancia : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN Business, Economics and Entrepreneurship Jurnal Akademi Akuntansi (JAA) Ilomata International Journal of Management RATIO: Reviu Akuntansi Kontemporer Indonesia Akuntansi Bisnis & Manajemen (ABM) Bulletin of Community Engagement Journal of Islamic Economic and Business Research Proceedings Series on Social Sciences & Humanities JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research Paradoks : Jurnal Ilmu Ekonomi IIJSE Journal of Fundamental Management (JFM) Innovation Business Management and Accounting Journal
Suryo Budi Santoso
Universitas Muhammadiyah Purwokerto
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Financing to Deposit Ratio (FDR), Total Asset Turnover (TATO) terhadap Profitabilitas dengan Non-Performing Financing (NPF) sebagai Variabel Moderasi Pada Bank Umum Syariah di Indonesia Tahun 2021-2024 Naufal Hibatulloh; Suryo Budi Santoso; Bima Cinintya Pratama; Nur Isna Inayati
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 3 (2026): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i3.2554

Abstract

Penelitian ini mengenai profitabilitas Bank Umum Syariah (BUS) di Indonesia selama periode pasca pandemi menunjukkan dinamika yang dipengaruhi oleh efektivitas fungsi intermediasi dan kualitas pembiayaan. Tujuan dari penelitian ini guna menganalisis pengaruh Financing to Deposit Ratio, Total Asset Turnover terhadap Profitabilitas dengan Non-Performing Financing selaku variabel moderasi pada Bank Umum Syariah Indonesia periode 2021-2024. Metode penelitian menerapkan pendekatan kuantitatif dengan melalui teknik purposive sampling terhadap 13 Bank Umum syariah. Dari total 52 observasi (13 bank x 4 tahun), sebanyak 48 observasi memenuhi kriteria penelitian setelah 4 observasi dieliminasi karena tidak memenuhi kelengkapan data dan kriteria pengolahan. Data dianalisis memakai software STATA versi 17 melalui regresi data panel dengan pendekatan moderasi. Regresi data panel ialah metode yang diterapkan melalui pendekatan Random Effect dan Fixed Effect dengan clustered robust standard errors untuk memastikan ketepatan estimasi. Penelitian ini memperluas Signaling Theory dan Financial Intermediation Theory melalui bukti empiris bahwa kualitas pembiayaan berperan sebagai kondisi yang memengaruhi efektivitas fungsi intermediasi dan hubungan antara efisiensi aset, penyaluran pembiayaan, serta profitabilitas Bank Umum Syariah. Temuan penelitian memperlihatkan bahwasanya financing to deposit ratio positif tidak signifikan terhadap profitabilitas, sedangkan total asset turnover memiliki pengaruh positif signifikan terhadap profitabilitas. Kemudian, non-perfoming financing  memperkuat financing to deposit ratio, dan non performing financing memperkuat total asset turnover terhadap profitabilitas. Temuan ini menjadi masukan bagi manajemen Bank Umum Syariah untuk meningkatkan efisiensi pemanfaatan aset dan memperkuat pengelolaan risiko pembiayaan, serta bagi Otoritas Jasa Keuangan (OJK) dalam merumuskan kebijakan yang mendukung stabilitas dan keberlanjutan kinerja industri perbankan syariah yang optimal untuk meningkatkan profitabilitas berkelanjutan perbankan syariah Indonesia.
The Improving Market Performance of MSMEs in Banyumas: Digital Marketing, Digital Accounting and Competitive Strategy: Meningkatkan Kinerja Pasar UMKM di Banyumas: Pemasaran Digital, Akuntansi Digital, dan Strategi Bersaing Nur Isna Inayati; Sevian Anggi; Suryo Budi Santoso; Selamet Eko Budi Santoso
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i1.2119

Abstract

This research aims to analyze the impact of digital marketing, digital accounting, and competitive strategies on enhancing the market performance of micro, small, and medium enterprises (MSMEs) in the digital era. Given the significant challenges and opportunities faced by MSMEs, this study explores how digital marketing can expand market reach and improve customer engagement, while digital accounting enhances financial transparency and operational efficiency. Additionally, competitive strategy is identified as a crucial factor in establishing a sustainable competitive advantage. The study focuses on MSMEs in Banyumas Regency, utilizing a sample of 106 respondents. Data analysis was conducted using Partial Least Squares (PLS) statistical methods. The findings indicate that digital marketing, digital accounting, and competitive strategy positively influence the market performance of MSMEs. This research underscores the importance of adopting digital technologies in MSME operations, demonstrating their effectiveness in facilitating various business activities and improving overall competitiveness.
FinTech Literacy and Entrepreneurial Intention among MSMEs: Trust as Mediator and Perceived Risk Moderator Effects Model Suryo Budi Santoso; Fatmah Bagis; Herni Justiana Astuti; Meydy Fauziridwan
Ilomata International Journal of Management Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i3.2153

Abstract

The increasing integration of financial technology into MSME business activities has not always been accompanied by a corresponding growth in technology-based entrepreneurial intention, suggesting that technical competence by itself is insufficient to stimulate strategic forms of entrepreneurial behavior. This study integrates FinTech literacy, trust, and perceived risk within a single behavioral framework to explain entrepreneurial intention among MSMEs. Drawing on the Theory of Planned Behavior together with insights from technology adoption studies, trust is positioned as a mediating psychological mechanism, while perceived risk is examined as a contingency factor shaping the effectiveness of trust. Employing a quantitative explanatory design, information was gathered from 210 MSME owners along with managers in the Solo Raya and Yogyakarta Special Region and subsequently examined using the Partial Least Squares approach to Structural Equation Modeling (PLS-SEM). The results show that FinTech literacy does not directly influence entrepreneurial intention; however, it exerts a significant indirect influence via trust. Furthermore, perceived risk serves as a negative moderating factor in the relationship between trust and entrepreneurial intention, weakening its influence under high-risk perceptions. This research advances the digital entrepreneurship literature by showing that FinTech literacy operates primarily through affective and risk-related mechanisms rather than as a direct driver of intention, and by empirically establishing perceived risk as a boundary condition in the trust–entrepreneurial intention relationship in the MSME context of a developing economy. Practically, the findings highlight the need for FinTech literacy initiatives and regulatory frameworks that emphasize trust-building and risk reduction to foster sustainable entrepreneurial behavior among MSMEs.
Co-Authors Ainul Faizah Zahroh Aldena Selavi Amir Amir Amir Amir Amir Ayu Andini Bima Cinintya Pratama Caesara Insan Juniar Devita Elsanti Dinil Islamiyah Assa'adah Dwi Winarni Edi Joko Setyadi Eko Haryanto Elza Devi Wiranti Ernawati Ernawati Eti Yustika Hartono Fara Rizqy Salsabila Fatmah Bagis Fika Febrianti Friska Puji Rahayu Fyna Maulina Galih Prakoso Ganut Muharromi Hadi Pramono Hardian Rifanza Hardiyanto Wibowo Hengky Widhiandono Herlina Herlina Herni Justiana Astuti Inayati, Nur Isna Ira Hapsari Ira Hapsari Ira Sagita Iwan Fakhruddin Kebba Saine Lulu Mardhiyah Sayekti Maryati Eka Lestari Mega Ayu Merdekawati Meydy Fauziridwan Mudjiyanti, Rina Muhammad Fadhil Maulana Muhammad Ilhan Manzis Muizz Doni Kurniawan Naelati Tubastuvi Naufal Hibatulloh Novi Sofwatunnisa Novianti Purnama Sari Nurul Nazmi Oddy Irvanto Fatariska Pramurindra, Rezky Putamsa Apradu Bari Raka Dwi Pangestu Rina Mudjiyanti Sandra Dewi Selamet Eko Budi Santoso Sevian Anggi Silvia Mutiara Prihanta Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Tiar Rizky Abdillah Tukhfatul Aeny Utari Setia Pratiwi Widi Boerdan Wilson Candra Yesinta Febriati Yunita Restufani