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All Journal Jurnal Wira Ekonomi Mikroskil Jurnal Ilmiah Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Islamic Review : Jurnal Riset dan Kajian Keislaman International Journal of Public Budgeting, Accounting and Finance Jurnal Ilmiah Edunomika (JIE) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Akubis: Jurnal Akuntansi dan Bisnis JURNAL ILMIAH KOHESI Bisnis Net : Jurnal Ekonomi dan Bisnis Indonesia Accounting Research Journal Journal of Accounting and Financial Issue
Putri, Desyana
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Peran Faktor Keuangan Internal Terhadap Pembiayaan Mudharabah melalui Likuiditas : Studi Dana Pihak Ketiga dan Non Performing Financing Putri, Desyana; Harahap, Ainul Yusna; Hasibuan, Nur Fadhilah Ahmad; Prabowo, Aji
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2012

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) terhadap pembiayaan mudharabah dengan Financing to Deposit Ratio (FDR) sebagai variabel intervening pada Bank BCA Syariah periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research serta data sekunder berbentuk time series. Analisis data dilakukan menggunakan regresi linear dan uji mediasi dengan bantuan perangkat lunak Econometric Views (EViews). Hasil penelitian menunjukkan bahwa DPK berpengaruh signifikan terhadap pembiayaan mudharabah, sedangkan NPF tidak berpengaruh signifikan. Selain itu, FDR terbukti mampu memediasi pengaruh DPK terhadap pembiayaan mudharabah, namun tidak mampu memediasi pengaruh NPF. Temuan ini menunjukkan bahwa kemampuan bank dalam menghimpun dana dan mengelola likuiditas memiliki peran penting dalam meningkatkan pembiayaan berbasis bagi hasil, sementara risiko pembiayaan tidak secara langsung memengaruhi penyaluran pembiayaan mudharabah.
Sinergy of Community Participation, Government Support and Environmental Awareness on Local Wisdom Based Sustainable Ecotourism Village Aji Prabowo; Silaen, Montaris; Putri, Desyana
Entita: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Vol. 7 No. 2 (2025)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/ejpis.v7i2.21999

Abstract

Local wisdom-based tourism plays an important role in sustainable development; however, Tomok Tourism Village in Samosir still faces challenges such as low community participation, limited government support, and a lack of environmental awareness. This study aims to analyze the roles of community participation, government support, and environmental awareness in fostering local wisdom-based sustainable ecotourism in Tomok Tourism Village, Samosir. A mixed-methods approach was employed, combining quantitative surveys of 100 respondents analyzed using SEM-PLS with qualitative interviews and field observations involving 10 informants to capture socio-cultural contexts. Quantitative results reveal that community participation has a significant and dominant effect on sustainable ecotourism (path coefficient = 0.495; p-value 0.000 < 0.05), while environmental awareness also shows a significant positive influence (path coefficient = 0.362; p-value 0.000 < 0.05). In contrast, government support, though positive in direction, does not significantly affect sustainability (path coefficient = 0.148; p-value 0.208 > 0.05). Qualitative findings reinforce these results by showing that local communities actively participate in tourism management based on a strong sense of ownership and cultural values, while government involvement is often limited to regulatory and short-term assistance. Respondents also emphasized that environmental awareness among both residents and visitors has begun to improve through collective initiatives to maintain cleanliness and reduce plastic waste. Overall, sustainable ecotourism in Tomok is primarily driven by active community involvement and environmental consciousness, while the government’s role remains suboptimal. The study suggests the need to strengthen community capacity, enhance environmental education, and reposition the government’s role from regulator to facilitator in achieving sustainable ecotourism.
Integrity moderation in village governance, professionalism and village financial accountability Putri, Desyana; Muda, Iskandar; Erwin, Keulana; Atmanegara, Agung Wahyudhi
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.613

Abstract

This study examines the effects of village governance and professionalism on village financial accountability and investigates the moderating role of integrity in strengthening these relationships. The research adopts a quantitative design using a survey method. Data were collected from 211 village governments in East Aceh Regency using purposive sampling. Questionnaires were used to measure the research variables, and data were analyzed using PLS SEM to test for direct and moderating effects. The novelty of this study lies in the development of a multidimensional village financial accountability model that integrates structural aspects (governance), competency (professionalism) and ethical (integrity) has not been widely explored in the literature on village government accountability.  The results of the study indicate that village governance and professionalism have a positive and significant influence on village financial accountability. Moderation analysis indicates that the integrity of village officials can strengthen the influence of village governance and professionalism on village financial accountability. The study concludes that improving governance quality, strengthening professionalism, and fostering integrity simultaneously are essential strategies for enhancing village financial accountability. These findings provide theoretical implications in the development of a public sector accountability model based on local governance as well as practical implications for village governments in strengthening the capacity and professionalism of village officials to improve the quality of village financial accountability.
Co-Authors AJI PRABOWO Amril Amril Ariadi, Yudhi Asmaul Mauliza Atmanegara, Agung Wahyudhi Bahtiar Efendi Dyah Ayu Ardiyanti Erwin, Keulana Fajriah, Agustina Nurul GRESIA SIHOMBING Harahap, Ainul Yusna Harahap, Ida Hasibuan, Nur Fadhilah Ahmad Iskandar Muda Ivandi Rangkuti Muhammad Fuad Puji Marsola Putri Keken Manik Rini Mastuti Rowend F. Sitorus Ryanda Saputra Safrizal Safrizal SILAEN, KARINA Silaen, Montaris Sri Sugiarti Togu Harlen Lbn. Raja