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PENGARUH DEWAN DIREKSI, KOMITE AUDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA Ardina Khoirunnisa Harahap; Fauzi Arif Lubis; Khairina Tambunan
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to determine the effect of the Board of Directors, Audit Committee, and Liquidity on Profitability with Company Size as Moderating Variable in Islamic Banking in Indonesia for the 2016-2020 period. This type of research is quantitative research with secondary data in panels. The number of samples in this study is 11 Islamic Commercial Bank using the purposive sampling method with criteria determined by researchers. The analytical method used is the Moderated Regression Analysis (MRA) test. The results show that the board of directors and audit committee harm profitability; the current ratio positively affects profitability. The Moderated Regression Analysis (MRA) test shows that company size can moderate the effect of the audit committee on profitability. However, company size cannot moderate the influence of the board of directors and current ratio on profitability.
The Influence of Village Fund Use on the Welfare of the Bintuas Village Community, Mandailing Natal Regency: With Transparency as a Moderating Variable Asmiannur, Asmiannur; Tambunan, Khairina; Syafina, Laylan
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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Abstract

This study aims to examine and determine the effect of the use of Village Funds on community welfare and to examine the role of transparency as a moderating variable in the relationship. This study uses a Quantitative research type with an Associative Causal Approach. The data source comes from Primary Data with Data Collection Techniques using questionnaires distributed via Google Forms. The population of this study is the community of Bintuas Village, Natal District, Mandailing Natal Regency, totaling 1,136 people, the sampling technique used was the Purposive sampling method using the Slovin formula with an error rate of 10% so that a sample of 91.90 was obtained which was rounded up to 92 respondents. Data analysis used to process the data of this study is Using Moderated Regression Analysis (MRA) with the help of the SPSS 26 program. The results of this study indicate that the use of village funds has a positive effect on community welfare. Transparency is proven to significantly moderate the relationship. An interesting finding is the negative direction of moderation, which indicates that a high level of transparency actually weakens the strength of the positive influence of the use of village funds on welfare. This is interpreted as a trade-off between the demands of formal accountability of high transparency, weakening the agility that has a direct impact on village spending.
Digital Payment, Support, and Ethics Drive Micro and Small Business Income Fauzan Najib; Zuhrinal M Nawawi; Khairina Tambunan
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11091

Abstract

General Background: The rapid evolution of financial technology has introduced digital payment systems as vital tools for business growth. Specific Background: Within the context of Indonesian micro, small, and medium enterprises (MSMEs), especially in Medan City, these advancements intersect with government policy and religious ethics. Knowledge Gap: However, limited empirical evidence exists on how digital payments, Islamic business principles, and state subsidies collectively influence MSME income. Aims: This study aims to quantitatively examine the effect of digital payment technologies, Islamic business practices, and government subsidies on MSME revenue in Medan. Results: Using a correlational approach and Slovin-based purposive sampling of 100 MSME owners from a population of 70,843, multiple linear regression analysis reveals that all three independent variables significantly and positively affect MSME income. Novelty: The study integrates faith-based economic principles with technological and policy variables, providing a unique multidimensional perspective on MSME growth. Implications: The findings suggest that synergistic support—combining ethical entrepreneurship, digital finance, and government intervention—can enhance income generation for MSMEs, thereby offering valuable policy insights for sustainable economic development. Highlights: Reveals how Islamic principles integrate with modern business tools. Shows digital payments and subsidies boost MSME profits. Offers policy insights for sustainable MSME development. Keywords: Digital Payments, Islamic Business, Government Subsidies, MSME Income
Co-Authors ,., Nurbaiti Abdul Hakim Achmad Al Hafiz Lubis Achmad Al Hafiz Lubis ADELIA Agna Sabrina Agung Wibowo Ahmad Firdaus Lingga Ahmad Perdana Indra Aidila Syafitri Ainun Ningsih, Nur Ainun Reska Ainun, Sri Ali Djamhuri Ali Mahadi Ritonga Alviansha, Alwi Amanda, Feby Aulia Amin Akbar Ananda, Muhammad Risqi Andri Soemitra Andri Widiani Anisah Salsabila Nasution Anni Zuhro Syafrida Hasibuan Annisa Ulul Azmi Panjaitan Anriza Witi Nasution Antin Kurnyasih Ardina Khoirunnisa Harahap Arifin Fauzi Lubis Arnasyah, Indah Dwi Asmiannur, Asmiannur Astri, Yulita Athifa Radella tabina Atika Atika Aula Maulidah Auliya Ahmad Suhardi Aumalia Hanipah Ayuni Syafitri Ayuni Syafitri Azhari Akmal Tarigan Azhari, Farah Indah Bako, Risma Wati Barus, Muhammad Arif Boangmanalu, Farida Hanum Chadiza Auliana Utami Chuzaimah Batubara Chuzaimah Batubara Chuzaimah Batubara, Chuzaimah Cindy Anggreni Cintia Indriyani Daryan Muhsin Hadi Batubara Deni Dharmawansyah Denny Permana Siregar Dewi, Risna Dian April Yani Dimas Surya Dinda Anisa Dinda Rizqa Aulia Dorlan Habibi Dwi Yanti Sahriana Edji, Syahdani Nazwa Efrianda Hutabarat, M. Rafiq Egi Regi Prayoga Egi Regi Prayoga Ekry Syahriwanda Enjeli Erwin Fitrah Jauhari Eza Okhy Awalia Br Nasution Fadhila Rahma, Tri Inda Fadhillah, Afrahul Fadillah Ramadhani Siregar Fahmi, Faisal Fahmi, Teguh Fahmil Fadillah Faizah Hasibuan Fany Renaldy Harahap Fauzan Najib Faza Halillah Feby Aulya Wardani Fika Nurtivanny Fitra Ilham Ramadhan Fitri Adinda Pasaribu Fitriyani Franaya Al Arfa Franaya Al Arfa Franaya Al Arfa Ganis Filma Afilika Ghilman Rozy Hrp Ginting, Siti Nurhasanah Br Gunawan Prasetio Habibah Shobri Hafiza Putri Barus Haliza Jewina Hanafi Nasution, M Mifta Harahap, Bagus Hermansyah Harahap, Muhammad Ikhsan Harahap, Syarah Nurul Fhadhilah Hasanah, Sri Nurul Hasibuan, Siti Rama Hasibuan, Winda Khairani Hasriyati Hanum Siregar Hawanda, Maisyah Hawari, Habil Mirza Hendra Harmain Hendra Harmain Heri Kurniawan Hidayani, Sandra Hidayat Nasution, Mustafa Hilma Kholilah Lubis Hilman Hanif Hotbin Husugian Hutabarat, Siti Lutfia Ihsan Alfi Lubis Ilfi Rayuarfika Siregar Imsar Imsar Imsar Imsar, Imsar Indah Permata Sari Indradewa, Rhian Inggit Eka Saputri Inna Insana IrawanLubis, Muhammad Fahri Irma Rahmawani Panjaitan Irsan Al Fadhil Nasution Isnaini Harahap Jannah, Nurul Jodi Syahputra Juliana Nasution Juliati Nasution, Yenni Samri Kamilah, Kamilah Khafifah Parawansa Khairul Hasanah Khairunnisa Khairunnisa Khalya Maya Amalia Khofifah Sari hasibuan Khoirul Ardani Manurung Laiyinna Misqha Efendi Laylan Syafina Listika Putri Lestari Nasution Lubis, Melisa Lubis, Mutiara Suci Kesuma M Luthfi Perdana Siregar M Nawawi, Zuhrinal M Rayhan Kamil M. Putra Abdul Rozak Barus M. Ridwan M.E.I Arfan Tanjung M.E.I Arfan Tanjung Maidalena Maidalena, Maidalena Manullang, Adinda Syariana Dewi Marliyah Marliyah Marpaung, Taufik Arnanda Maryam Batubara Maryam Batubara Maulida Qadisyah Maya Oktavia Dalimunthe Maysaroh, Dinda Meutia Maulida Rahma Mhd Faisal Anwar Afandi Rambe Miftahul Husna Hutapea Milia Ningrum, Eka Minda Agustina Muhammad Al Giffary Muhammad Alwi Setiawan Muhammad Arif Muhammad Azy Rahmanda Lubis Muhammad Fawwaz Eljawahir Hsb Muhammad Fawwaz Eljawahir Hsb Muhammad Hasan Asy Ary Muhammad Ikhwanda Nawawi Muhammad Ilzam Harahap Muhammad Imam Daei Muhammad Lathief Ilhamy Nasution MUHAMMAD MUSTHOFA Muhammad Raihan Muhammad Sandi Muhammad Yafiz Mustapa  Khamal  Rokan Mustika Ayu Anggreini Muthia Aisyah Mutiara Dewi, Mutiara Naili Nuril Aufa Manik Naser Daulay, Aqwa Nasution, Dwi Rizki Nabila Nasution, Wahyuni Br. Nasyah Aurin Nawawi, Muhammad Ikhwanda NIKITA ZULYAN BATUBARA Ningsih, Anggi Aditiya Niza Utami Novita Hannum Harahap Novita Sari NUR AHMADI BI RAHMANI Nur Syafikah Lubis Nurbaiti , Nurbaiti Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Aflah Harahap Nurwani Nurwijayanti Pane, Jihan Atiqah Panyusunan, Raja permatasari, putri dwi Pina Wardani Purnama Ramadani Silalahi Purnama Ramadhani Silalahi Purnama Ramadhani Silalahi putri, amanda afriza Qadisyah, Maulida Rafi Husin Harahap Rafika Afifah Angkat Rafika Ananda Putri Rafika Azwina Rahayu, Dwi Rani Rahmad Riho Zeen Rahmadhana, Efri Rahmani, Nurahmadi Bi Rahmi Syahriza Raihani Azzahra Aljune Raisa Muthia Syahrani Hasibuan Ramadhani, Sri Rani Alfiani Rendi Setiawan Purba Reni Ilma Sari Repa Jimmy Siregar Ridwan, Aldy Rifki Ismal Risfa Dwi Andini Risma Warti Risna Ina Dewi Ritonga, Rizka Sabila Riza Saharah Piliyang Rizki Harnita Rizkika Yulika Rizky Febrian Saragih Roren, Yeli Salsabila, Rofilla Salwa Fadhilah Haya Santry Fadhilah Harahap Saparuddin Siregar Sari, Indaniaty Hasanah Satria Abdillah Ilman Seli Sasmita Shabrina Azzahra Sholiha, Sintaini Fi Sinaga, Nazwa Aurelia Siregar, Risma Haryani Siti Aisyah Siti Amrina Hasibuan Siti Bejana Siagian Sitohang, Misbah Sri Rezeki Sri Sudiarti sri sudiarti Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Surya Alfi Nurrahma Suryadi Syabatullah Suryani Suryani Susana Paixão-Barradas Syahla, Nurul Syahputra, Jodi Tanjung, Ahmad Fuadi Taqiya Zahrowaini Tarigan, Evelyne Vagittha br Tasya Agustina Wahidha Titin Ayu Lestari Tri Inda Fadhila Rahma Tri Indah Fadhilah Tuti Aggraini Tuti Anggraini Tuti Anggraini Ujung, Asna Ul Husni Walida, Yurti Wanda Hamidah Widya Ayu Harahap Wika Lutfiah Sakinah Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst Yola Aprilia Sibagariang Yuliana Putri Yuningsih, Apriliani Yusrizal Yusrizal Yusrizal Yusrizal Yusrizal ZAHRINA GHAISANY PULUNGAN Zhara Hafizha Zidane, Muhammad Raihan Zuhdi, Muhammad Farhan Zuhrinal M. Nawawi