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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Rotasi Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi Analisis: Jurnal Studi Keislaman Nadwa : Jurnal Pendidikan Islam Jurnal Theologia Media Ekonomi dan Manajemen Jurnal Karya Pendidikan Matematika Jurnal Dinamika Hukum Jurnal Ushuluddin Jurnal Transformatika Indonesian Journal of Tropical and Infectious Disease Jurnal Ijtimaiyya Journal of Accounting and Investment Pharmacon JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Majalah Obat Tradisional An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum Jurnal Akuntansi dan Perpajakan Jaqfi : Jurnal Aqidah dan Filsafat Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH KREDO : Jurnal Ilmiah Bahasa dan Sastra Jurnal Pendidikan Ekonomi & Bisnis Script Journal: Journal of Linguistic and English Teaching Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Langkawi: Journal of The Association for Arabic and English Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Jurnal ASET (Akuntansi Riset) Indonesian Journal of Educational Counseling Empowerment : Jurnal Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Chemistry JURNAL CENDEKIA HUKUM JMM (Jurnal Masyarakat Mandiri) Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Food Science and TechnologyJournal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Edukasi Islami: Jurnal Pendidikan Islam NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal Owner : Riset dan Jurnal Akuntansi JURNAL PETIK Zawiyah: Jurnal Pemikiran Islam Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Teknik Jurnal Sistem Cerdas Jurnal Ilmiah Mandala Education (JIME) Jurnal Mandala Pharmacon Indonesia MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Darajat: Jurnal Pendidikan Agama Islam Turast: Jurnal Penelitian dan Pengabdian JUTIS : Jurnal Teknik Informatika BALANCE Jurnal Akuntansi dan Bisnis Journal of Information Systems and Informatics Canrea Journal: Food Technology, Nutritions, and Culinary Journal Jurnal Abdimas Mandiri Neo Teknika: Jurnal Ilmiah Teknologi EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis INTEGRITAS : Jurnal Pengabdian Revenue: Jurnal Manajemen Bisnis Islam Matan: Journal of Islam and Muslim Society Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Res Nullius Law Journal Jurnal Teknologi dan Riset Terapan (JATRA) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Fokus Manajemen Bisnis Journal of Computer Networks, Architecture and High Performance Computing Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Borneo Educational Journal (Borju) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Farmasi Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Jurnal Techno Bahari MAHESA : Malahayati Health Student Journal EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Journal of Economics and Business Letters Al-Kawakib Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Applied Finance and Business Studies Jurnal Impresi Indonesia International Journal of Research in Vocational Studies (IJRVOCAS) Didaktika Religia INSANIA : Jurnal Pemikiran Alternatif Kependidikan Jurnal Ilmiah Mahasiswa Raushan Fikr Pattimura Proceeding : Conference of Science and Technology JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Mathematics Instruction, Social Research and Opinion QiST: Journal of Quran and Tafseer Studies Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Prosiding Seminar Nasional Teknik Sipil UMS Tsaqofah: Jurnal Penelitian Guru Indonesia ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Al Muhafidz Jurnal Karya Abdi Masyarakat Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Return : Study of Management, Economic and Bussines Magna: Journal of Aconomics, Management, and Business Jurnal Teknik Sipil Biner : Jurnal Ilmiah Informatika dan Komputer Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Gici Jurnal Keuangan dan Bisnis MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Jurnal Masyarakat Madani Indonesia Eduvest - Journal of Universal Studies JBSI: Jurnal Bahasa dan Sastra Indonesia Al-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir TAJDID: Jurnal Ilmu Ushuluddin National Multidisciplinary Sciences Applied Accounting and Management Review Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Multidisiplin Indonesia Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Kohesi: Jurnal Sains dan Teknologi Karimah Tauhid Academic Journal Research Journal of Food and Pharmaceutical Sciences Jurnal Pengabdian Masyarakat MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Media Hukum Indonesia (MHI) Talent: Journal of Economics and Business Jurnal Ekonomi Pertanian dan Agribisnis IPSIKOM Management Analysis Journal Journal of Innovation and Research in Agriculture El-Mu'Jam. Jurnal Kajian Al Qur'an dan Al-Hadis Jurnal Dinamika Akuntansi Jurnal Kefarmasian Indonesia Suhuf: International Journal of Islamic Studies Mein: Journal of Mechanical, Electrical & Industrial Technology Islamic Perspective on Communication and Psychology Jurnal Pemberdayaan Masyarakat dan Komunitas Jurnal Manajemen Riset Bisnis Indonesia IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Keislaman Advance Sustainable Science, Engineering and Technology (ASSET) Eduprof INOVTEK Polbeng - Seri Informatika Indonesian Governance Journal : Kajian Politik-Pemerintahan Jurnal At-Tadbir: Media Hukum dan Pendidikan Dinamika Pendidikan Jurnal Tarbiyatuna Al Mudzakarah: Journal of Islamic Studies Jurnal Teknologi dan Bisnis Cerdas Indonesian Journal of Aerospace Academia Open EDUKASIA: Jurnal Penelitian Pendidikan Islam
Abdul Rohman
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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Pelatihan Tadarus Al-Qur’an dengan Metode 5T Bagi Musyrif Ponpes Baitul Qur’an Subang Sartika, Ela; Muhtadin, Khoirul; Amin, Amin; Rohman, Abdul; Wahyudi, Wahyudi
Jurnal Pengabdian Masyarakat (Bisma) Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat (Bisma)
Publisher : Universitas Darunnajah, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/bisma.v3i2.646

Abstract

The Quran recitation training using the 5T method for supervisors at the Baitul Quran Islamic Boarding School was motivated by the main issue of the low variety of methods used by students to understand Quranic verses, considering the challenges of the digital era that demand religious guidance based on structured, adaptive, and relevant methods. The objective of this activity is to equip supervisors with the skills to apply the 5T method (Tamhid, Tilawah, Tafsir, Tadabbur, and Tazkiyah) so that they can enhance the quality of students' Quran recitation in a more systematic and comprehensive manner. The research methodology was conducted in three stages: planning, implementation, and evaluation. The training results showed that musyrif experienced an improvement in their skills in understanding and practicing Quran recitation using the 5T method. Additionally, participants were able to integrate the aspects of recitation with the application of the meanings of Quranic verses, although further follow-up in the form of continued mentoring and the utilization of digital media is still needed to optimize the implementation of the 5T method.
Utilization of ICT in Higher Education for Islamic Education Lecturers to Innovate Rohman, Abdul; Tafsir, Ahmad; Yunus, Badruzaman
ALSYS Vol 3 No 4 (2023): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v3i4.1161

Abstract

Taking a theoretical approach, this paper explores the concept of educational innovation within Higher Education and the use of Information and Communication Technology (ICT) as a fundamental tool for achieving it. It aims to demonstrate how universities are now producers of knowledge operating within a new cultural and paradigmatic shift, whereby ICT has facilitated a continuous process of transformation and improvement. Additionally, mobile phones and other devices have become a common feature in the classroom, and can play a vital role in the learning process, however, it falls on teachers to determine how to best utilize them. The challenge of innovation is thus presented to educators. The importance of technological innovation has become a pressing issue in the digital age, with a consensus among the scientific community that educational innovation is inextricably linked to digital technologies.
The Effect of Budget Participation and Leadership Style on Regional Budget Performance: The Moderating Role of Accountability in the Semarang City Government Haryanda, Feren; Rohman, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5353

Abstract

This study examines the influence of budget participation and leadership style on regional budget performance, with accountability as a moderating variable in the Semarang City Government. The results indicate that budget participation has a positive and significant effect on budget performance. Greater employee involvement in the budgeting process leads to improved performance by fostering a sense of ownership and responsibility, which enhances budget efficiency and effectiveness. Leadership style also positively and significantly influences budget performance, particularly transformational and collaborative leadership that provides vision, motivation, and active engagement in financial management. Furthermore, accountability moderates the relationship between budget participation and budget performance, strengthening the positive impact when a transparent and firm accountability system is in place. Similarly, accountability moderates the effect of leadership style on budget performance. The presence of a strong culture of accountability enhances the role of leadership in achieving budget targets, acting as a catalyst within the regional government bureaucracy.
Altitude-dependent Variation in Antibacterial Properties of Red Ginger (Zingiber officinale var. rubrum): Implications for Natural Anti-Salmonella Agents Widyastuti, Dyah Ayu; Nuringtyas, Tri Rini; Rohman, Abdul; Santosa, Djoko
Advance Sustainable Science Engineering and Technology Vol. 8 No. 2 (2026): February-April
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v8i2.2781

Abstract

Red ginger contains diverse bioactive compounds with strong antioxidant and antibacterial activities. This study investigated the influence of growth location on the anti-Salmonella activity of red ginger extracts from seven regions in Java, Indonesia. The fractions were analyzed for total phenolic and flavonoid contents, as well as antioxidant capacity using DPPH and FRAP assays. Antibacterial activity was assessed against Salmonella using the Kirby-Bauer disk diffusion method. Results showed that methanol and ethyl acetate fractions exhibited the highest phenolic and flavonoid contents, while the chloroform fraction demonstrated the strongest radical scavenging activity. Extracts from Bumiaji and Lendah displayed the most potent anti-Salmonella activity (inhibition zone: 10.08 to 18.00 mm). These findings highlight that altitude and solvent polarity influence red ginger bioactivity, supporting its potential as a natural antibacterial source.
ANALISA KECEPATAN DINAS TERHADAP DESAIN LAMBUNG KAPAL TANKER 1214 DWT Ilhamsyah Putra, M. Alfan; Wahid, M Abdul; Rohman, Abdul; Muzaka, Khairul; Oloan, Achdri
Techno Bahari Vol. 12 No. 2 (2025): Oktober
Publisher : Politeknik Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52234/tb.v12i2.381

Abstract

A tanker is a type of ship designed for loading oil and other liquid products. This ship, in its operation, experienced delays in cargo delivery, one of which was due to inadequate ship speed. In planning the service speed, it can affect the shape of the tanker hull. A good ship hull design has a large cargo capacity and a small ship resistance. Therefore, this final project analyzes changes in ship hull design due to variations in ship service speed. There are 3 ship hull models (A, B, C) and service speeds (10,11,12 Knots). Hull A with ship resistance at 10 knots of 39.4 kN and produces an estimated cargo volume of 985,373 m3. Hull B with ship resistance at 11 knots of 48.2 kN, and produces an estimated cargo volume of 973,725 m3, and Hull C with ship resistance at 12 knots of 59.4 kN, and produces an estimated cargo volume of 958,633 m3. Keywords: Tanker, Speed, Hull, Resistance, Volume.
ANALISA PENGARUH SUDUT HALUAN KAPAL SELF PROPELLED OIL BARGE (SPOB) 216 GT TERHADAP HAMBATAN DENGAN METODE COMPUTATIONAL  FLUID DYNAMIC (CFD) Rohman, Abdul; Rulianto, Jangka; Suranto, Wawan
Techno Bahari Vol. 12 No. 2 (2025): Oktober
Publisher : Politeknik Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52234/tb.v12i2.403

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variasi sudut haluan terhadap hambatan total kapal Self-Propelled Oil Barge (SPOB) 216 GT menggunakan metode Computational Fluid Dynamics (CFD). Efisiensi desain haluan sangat mempengaruhi performa hidrodinamis kapal, terutama pada kecepatan jelajah 5 knot. Dalam studi ini, dilakukan modifikasi haluan dengan tiga variasi sudut, yaitu 49°, 42°, dan 39°, serta dilakukan pemodelan dan simulasi numerik menggunakan  Metode CFD. Hasil simulasi menunjukkan bahwa modifikasi sudut haluan berpengaruh signifikan terhadap nilai hambatan kapal. Sudut haluan 39° menghasilkan nilai hambatan paling rendah sebesar 3,995 kN, diikuti oleh 42° sebesar 4,135 kN dan 49° sebesar 4,241 kN berdasarkan simulasi CFD. Dengan demikian, sudut haluan 39° direkomendasikan sebagai desain optimal untuk meningkatkan efisiensi pelayaran dan mengurangi konsumsi bahan bakar
Multimedia and Interactive Tools Foster Engagement in English as a Foreign Language Critical Reading Rahman Nur, Dedi; Rohman, Abdul; Geroda, Godefridus Bali; Pane, Widi Syahtia; Rachman, Dzul; Pasaribu, Indah Farma; Auliasari, Yasmin; Hiping, Maria Goretti Adella Kornelia Yulianti; Rohmah, Annisa
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11118

Abstract

General Background: In English as a Foreign Language (EFL) education, critical reading is a core competency for developing higher-order thinking, yet many classrooms, particularly in East Kalimantan, still rely on outdated, passive methods. Specific Background: While multimedia and interactive tools offer potential for enhancing engagement, their integration into EFL critical reading remains inconsistent and often misaligned with learning goals. Knowledge Gap: Limited empirical studies apply the Triple E Framework—Engage, Enhance, Extend—in under-resourced, culturally diverse, and large EFL classrooms to specifically foster critical reading skills. Aims: This study investigates how multimedia and interactive tools, guided by the Triple E Framework, influence engagement, comprehension, and motivation in EFL critical reading. Results: Using a mixed-methods approach with 32 students, findings show that over half of the observed lecturers achieved an “exceptional connection” between learning goals and technology use, leading to improved focus, comprehension, and extended learning beyond class. Novelty: This research offers empirical validation of the Triple E Framework in large, diverse EFL contexts, linking teacher digital literacy to effective critical reading instruction. Implications: Results highlight the need for targeted professional development to equip educators with the skills to integrate technology purposefully, ultimately enhancing students’ readiness for academic and global communication. Highlights: Empirical validation of Triple E Framework in large, diverse EFL classrooms. Teacher digital literacy as a key factor for effective technology integration. Multimedia tools boost engagement, comprehension, and learning extension. Keywords: Triple E Framework, EFL, Critical Reading, Multimedia Tools, Student Engagement
Credit Risk Capital and Interest Rates Shape Bank Net Interest Margin Efriandy, Iwan; Rohman, Abdul; Budiman, Anton Indra
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13815

Abstract

General Background: Banking profitability is a critical indicator of financial system resilience and intermediation efficiency in emerging economies. Specific Background: Net Interest Margin (NIM) reflects banks’ ability to manage credit risk, capital adequacy, and macroeconomic fluctuations, particularly during periods of economic uncertainty in Indonesia’s banking sector from 2015–2024. Knowledge Gap: Previous studies have generally examined internal banking factors or macroeconomic variables separately, while limited evidence integrates credit risk, capital adequacy, interest rates, and inflation simultaneously in explaining NIM dynamics among Indonesian commercial banks. Aims: This study analyzes the relationships between Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), interest rates, inflation, and NIM using balanced panel data from 12 Indonesian commercial banks during 2015–2024. Results: Panel data regression using the Random Effect Model shows that NPL has a negative and significant relationship with NIM, indicating that rising credit risk reduces bank profitability through higher provisioning costs and lower net interest income. CAR demonstrates a positive but statistically insignificant relationship with NIM, suggesting that capital mainly functions as a stability buffer rather than a direct profitability driver. Interest rates also show an insignificant relationship with NIM, indicating indirect monetary policy transmission to banking margins. Novelty: This study integrates microprudential banking indicators and macroeconomic variables within a unified panel regression framework to explain NIM behavior in Indonesian commercial banks. Implications: The findings highlight the strategic importance of credit risk management and financial system stability for sustaining banking profitability and supporting effective banking intermediation. Highlights: Rising non-performing loans reduced banking profitability through higher provisioning pressure. Capital resilience primarily functioned as a financial stability buffer across commercial banks. Monetary policy transmission to banking margins occurred indirectly during the observation period. Keywords: Net Interest Margin, Credit Risk, Capital Adequacy Ratio, Interest Rates, Indonesian Commercial Banks
SYSTEMATIC LITERATURE REVIEW EFFECTIVENESS OF WHISTLEBLOWING SYSTEMS IN PREVENTING AND DETECTING WHITE-COLLAR CRIME AND FRAUD: INSIGHTS FROM GLOBAL AND REGIONAL PERSPECTIVES Hayati, Eni Nur; Rohman, Abdul; Lestari, Sari
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7531

Abstract

Abstract: Whistleblowing systems have emerged as pivotal mechanisms for mitigating white-collar crime and fraud, yet their effectiveness remains underexplored across diverse global and regional contexts. This systematic literature review (SLR) synthesizes 45 peer-reviewed studies published between 2015 and 2025, employing PRISMA guidelines to evaluate the design, implementation, and outcomes of these systems. Novelty lies in the integration of economic theory of crime with regional comparative analysis, revealing that while global frameworks like the OECD Anti-Bribery Recommendation enhance detection rates by up to 30% in high-income countries, regional disparities—such as weaker protections in emerging economies like the Adriatic region—result in 40-50% lower reporting efficacy. Findings underscore barriers like retaliation fears and cultural stigma, alongside enablers such as financial incentives under the U.S. Dodd-Frank Act. This review offers actionable insights for policymakers, proposing a hybrid model blending economic incentives with culturally adaptive protections to bridge global-regional gaps, potentially reducing undetected fraud by 25% worldwide. Keywords: fraud detection, whistleblowing systems, white-collar crime, global perspectives, regional disparities
The Influence of Intellectual Capital in Enhancing Sharia Performance in Islamic Banks with ESG as a Mediating Variable (A Study of Islamic Banks in Asia) Khanifah Khanifah; Abdul Rohman; Jaka Isgiyarta
Return : Study of Management, Economic and Bussines Vol. 5 No. 1 (2026): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v5i1.428

Abstract

Ideally, Islamic banks require a distinct performance assessment methodology from conventional banks due to transcendent elements. The deconstruction of sharia performance employed the epistemological procedure of the burhani mindset, involving logical analysis of qauliyah and qauniyah verses aligned with sharia purposes, yielding a sharia performance measure. In the IT era, human resource optimization and ESG practices drive company performance. This quantitative study examined intellectual capital's effect on improving sharia performance in Islamic banks, with ESG as mediator. Using purposive sampling, it gathered 126 observations from 18 Islamic commercial banks across eight Asian countries (2017–2023). Data from official websites and Bloomberg were analyzed via path analysis. Findings: Intellectual capital negatively affected sharia performance and ESG, though long-term investments eventually boost environmental awareness and sharia compliance. ESG positively influenced sharia performance, aligning maqashid sharia with SDGs. ESG partially mediated the intellectual capital–sharia performance relationship, with the indirect path lower yet significant compared to the direct path. 
Co-Authors -, Sutriyanto Abda Abda Abdillah, David Fahmi Abdul Aziz Abdul Ghofar Abdul Majid Abdul Rahman Abdullah Abdullah Abdullah Zainur Rouf Abner Hamonangan, Jefri Abu Bakar, Nor Kartini Achlami HS., MA. Achmad Fudholi Achmad Hidayatullah, Achmad Achmad Tarmizi Achmad Wildan Kurniawan, Achmad Wildan Ade Pratama Adhistya Rizky Bestari Agung Endro Nugroho Agung, RM. Hasbi Pratama Arya Agus Wiyono Agustin, Niyar Candra Agustina Styawan, Anita Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Kholil Ahmad Muthohar Ahmad Nurkhin Ahmad Saifulloh Ahmad Tafsir, Ahmad Ahmad Taufiq AIDA SYARIF Akbar, Muhammad Robbani Akbar, Tarmizi Akmala, Shafira Alan Prahutama Ali Djamhuri Ali Maksum Ali Murtadho Aliem Sudjatmiko ALMonawer, Faisal Hamad Amal Fathullah Zarkasyi Ambo' Dalle, Abd. Rahman Amdi Noviwijaya Amin Amin Amin Ana Mufarida, Nely Ana Tsalitsatun Ni'mah Andi Suhendi Andri Prisda Tyaka Andria Arisal, Andria Andryani, Putu Cisya Anggita Rosiana Putri Anggra, Fiveriati Anggraini, Lala Anggriani, Firhani Anief Rufiyanto Antariksih, Daisy Dwijati Kumala Ratna Anthony, Aurelia Rayhandita Anwar Hartanto, Mastu Any Guntarti Arbain Arbain, Arbain Archanti, Amelia Rachma Arianto, Fery Arief Aditya, Satria Arief Nurrochmad Arieff Salleh Rosman Arifton, Arifton Arini, Rien Larasati Ariwiyono, Nopem Ariyanto Setyawan ASPAHANI ., ASPAHANI Astuti, Rini Widya Astutik, Endang Puji Audi, Moch. Julian Rizqy Auliasari, Yasmin Awidarta, Kevin Azizah, Ansatul Bahari, Fadhil Achmad Agus Bali Geroda , Godefridus Bali Geroda, Godefridus Bambang Antoko Bambang Setiadi Bin Cecep Mustopa, Rodhi Hakiki Bisono, Widyatmaja Wendra Brantasari, Mahkamah Briliany, Ghina Khoirunisa Budi Haryanto Budi Setiawan Budiman, Anton Indra Burhanuddin Burhanuddin Butlam, Qoree Cahyaningrum Giyanto, Sinta Cahyaningrum, Safira Candra, Riki Candri Candri Chairul Anam, Chairul Chandrawati, Titi Chrisnawati, Venny Christian Wiradendi Wolor Churrahman, Taufik Dachriyanus Dachriyanus Daniel Happy Putra Daspar Daspar Dedi Kuswandi Dedi Rahman Nur Defriono , Ilham Deik, Mohammad Dewi, Suryani Kurnia Diah, Yuliansyah M Dian Alan Setiawan Dias Indrasti Didit Haryadi Dikha Anugrah Dinafa, Aya Sofia Dinar, Dinar Djoko Santosa Djoko Susanto Djoko Wahyono Doddy Aditya Purnomo Dwinta Mulyanti Dyah Ayu Widyastuti Dzul Rachman, Dzul Edi Mulyadi Edi Pramono Efriandy, Iwan Eko, Rochmad Ela Sartika Ela Suryani Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Ely Trianasari Endang Lukitaningsih Endro Unugroho, Agung Ermadiani, Ermadiani Erni Wijayanti, Erni Fa'atin, Salmah Fabian Fadhly Jambak Fachrurrozie Fahrur Rozi Fajar A. Lumakso, Fajar A. Fajran, Muhammad Faleh Setia Budi Farahwahida Mohd. Yusoff Farisya Nurhaeni Fariz Farrih Izadi Farma Pasaribu, Indah Fatah Syukur, Fatah Fatma, Diniyatul Fatmawati, Fastri Fauzan Prasetia, Irsyad Febryan Maula, Ince Suil Fernandez, Ceferino Carrera Fernando, David Fikri, Muhammad Dhiaul Firdousi, Muhammad Anwar Friska, Friska Geroda, Godefridus Bali Gustav Qhadafi, Muhammad Leonard Hadi Pramono Hanifah, Risti Hanifah Hardiko, Nova Dwi Harhab, Khalik Fazarin Harini, Cicik Haris Abizar, Haris Harja, Sri Lestari Hartono Hartono HARTONO, SOETANTO Haryanda, Feren Hasan Mukhibad Hasanah, Nurul Azizah Hasanudin, Agus Ismaya Hasanudin, Maulana Hayati, Eni Nur Hendra Wahyudi, Agus Heni Noviarita Heni Rizqiati Heriyadi, Akhmad Heru Sasongko Hidayat, Syafira Kamilatul Hiping, Maria Goretti Adella Kornelia Yulianti Huda, Ulul Husnul Khotimah I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Ika Sasti Ferina, Ika Sasti Ilham Basri K Ilham Kurniawan Ilhamsyah Putra, M. Alfan Ilma, Alfadlilah Ilmi, Wafi Bahrul Iman Sunendar Indu Prasetya Ning Rahayu Irnawati Irnawati Iskandar Iskandar Ismail I, Ismail Iswahyudi Joko Suprayitno Jaka Isgiyarta Jaka Suwita Jang, Young Pyo Jejen Hendar Kanom, Kanom Karunia Hazyimara Kesuma, Nilam Khafidoh, Khafidoh Khairul Muzaka Khamisah, Nur Khanifah Khanifah Khoirul Muhtadin Khotiah, Titik Kornelia Yulianti Hiping , Maria Goretti Adella Kosjoko Kosjoko Kurnia M, Fakhruddin Kurniasih, Esy Kurniawan, Aszhari Kurniawan, Edi - KURNIAWAN, FAROHAJI Kusbandhono, Erryk Kusuma, Amir Reza Kusumadewi, Awal P. Kusumaningrum, Permata Kusumoaji, Danartomo Kuwat Triyana Laela Hayu Nurani Langgeng Budianto Lestari, Tri Lukitadi, Projek Priyonggo Sumangun Lukmanul Hakim M. Kholid Muslih M. Sali, Jakariah Maftuchach, Viniyati Majid, Muhammad Syahdan Manggo, Tasya Faradillah Margaliu, Muhammad Fikrinala Margi Kurnianingsih Marlyn Dian Laksitorini, Marlyn Dian Maryati, Yeti Sri Maryuni, Yuni Mastrianto, Agus Maulidha, Annisa Salma MG. Adella kornelia Yulianti. H Milwan, Milwan Mintarti Mintarti, Mintarti Mita Amalia Raraswati MMSI Irfan ,S. Kom Moh. Isom Mudin Moh. Yardho Mohamad Da'i Mohammad Muslih Moza Dela Fudika, Moza Dela Mubaroka, Barikli Muh.Haikal Dwi Atabik Muhammad Ali Muhammad Irfan Muhammad Rizki Kurniawan, Muhammad Rizki Muhammad Ujianto Muhtamiroh, Siti - Muksin MUNASIB MUNASIB, MUNASIB Muntohir, M. Musmuallim Muthohar, Ahmad - Muthoifin Mutia Kusuma Wardani Muttaqien, Ghazi Abdullah Muttaqin, Fasial Muzaka, Khairul Nadhira, Hafifah Hasya Nadiah, Nurul Nancy Dewi Yuliana Nanda Saifullah Sulaiman, Teuku Nandi Nandi, Nandi Nareswari, Ardhia Devitha Nawwaruddin, Hazza Hammam Nawwaruddin, Hazza' Hammam Ngurah Agung Dewantara Putra, I Gusti Ningrum, Karina Primatyas Noor Asyik Nova, Yuzon Sutrirubiyanto Novan Adi Setyawan Novichasar, Suamanda Ika Nur Rifa Da’i, Rahmat Adi Nur'aini, Mutiara Shafa Nurcahyani, Novi Nurfitria Ningsih Nurhasanah Nurhasanah Nurlaela NURLAELA NURLAELA Nurniswati Nurniswati Nurul Chasanah Nurul Hidayati Nurullah, Asfeni Okky Widya Arintasari, Okky Widya Oktapiani, Putri Eriana Oktavia, Bella Rafti Oloan, Achdri Oruw, Arikus Palahudin Palma, Miguel Pane, Widi Syahtia Paramitha, Sandey Tantra Pasaribu, Indah Farma Patmawati Patmawati, Patmawati Permadi, Niki Veranda Agil Permana, Dede Permatasari, Lina Pitaloka, Nirwana Asri Diah Pramesti, Desta Wulandari Pranata, Sofyan Puji Pranowo, Widhi Prasetya, IGNA Satria Prasetyo, Dwi Wahyu Pratama, Jodi Setya Preacyllia, Abellinda Prihadi, Kususanto Ditto Priya Haresmita, Perdana Prof. Dr. I Wayan Rasna,M.Pd . Pujaroh, Siti Puji Harto Purnomo, Doddy Aditya Purwanto Putra, Riki Candra Putri Nur Anggraini Putri, Jeficca Fania Putriyandari , Rofily Raharjo Raharjo Rahayu, Novelita Rahman, Anisa Rahman, Julia Fatia Rahman, Ryan Arief Rahmawati, Renita Rahmawati, Wahidah Raiyyan Rahmi Isda RAMADHAN, NURMAN Ramadhan, Yandy Efrianna Ramdany, Ramdany Ratieh Widhiastuti Ratna Asmah Susidarti Ratno Agriyanto Rendy Cahyo Hadiwijaya Retno Murwanti Riano Roy Purnaditya, Riano Ricka Prasdiantika Ridwan, Inayatilah Rindanigsih, Ida Risdiani, Risdiani Rizky, Lutvia Dian Alvanda Rochcham, Muhammad Rochmawati Daud, Rochmawati Rofily Putriyandari, Rofily Rohamini, Robi Rohmah , Annisa Rohmah, Annisa Rohmat Mujahid, Rohmat Rojikun, Ahmad Ronny Martien Rony, Zahara Tussoleha RUHIYAT, ABDURRASYID Rulianto, Jangka Rumanian, Tigran Rumiyati Rumiyati, Rumiyati Rusdianasari Rusdianasari Ruslie, Caroline Rustiana, Mega Rusydah, Muthia Kautsar safitri, Lis Saifuddin, M. Sanjaya, Ucta Pradema Santiko, Raihan Fajar Aji Santoso, Emie Saragih, Andreas Cahya U.R.P. Sari Lestari Sari, Miftiana Nugraha Sari, Yuliana Indah Saripudin Saripudin Sariyatun Sariyatun Satrio Yudho Widiantoro Selamet Riyadi Selvi Setiawan, Puguh Aji Hari Setiyawan, Indra Budi Setyaningsih, Widiastuti Shahrel Ahmad SA Sharon Eunike Lario, Claresta Shorea Helminasari Sihombing, Melina Yosephine Siregar, Addinulsyah Siti Aisiyah Siti Muhtamiroh, Siti Siti Setianingsih Sofha, Nurhaliza Maridha Soleha, Renita Solikhun Arifin Sonia Sophian, Alfi Sosidah Sosidah, Sosidah So’im, Subagio Sri Mujiyono Sri Rahayu, Ninik Sri Rokhlinasari Srifariyati, Srifariyati Stiawan, Romi Adetio Styawan, Anita A. Suara, Mahyar Subagus Wahyuono Subhan Sudibyo Martono Sufiati Bintanah Sugeng Riyanto Sukaena, Sukaena Sukandar, Aan Sulastri, Meti Sumasaputra, Hendry Pramudipta Sumiran, Sumiran Suntoro, Adib Fattah Suranto, Wawan Surya Raharja Suryaningsih, Maria Sutinah, Cucu Suyono Suyono Syahril Syahtia Pane, Widi Syamsudin Syamsudin Syarifuddin Syarifuddin Syifauddin, Muhammad Syifauddin, Muhammad - Tarmedi, Emed Taufiq, Wildan Taufiqurrahman Taufiqurrahman Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Tri Hastono Tri Jatmiko Wahyu Prabowo Tri Lestari Tri Rini Nuringtyas Trimelawati, Reni Triwahyudi . Tuti Suartini Ubaidillah Ubaidillah Ubaidillah Ulfah, Indriana Usman Andrianto Utik Bidayati, Utik Vendra, Chiesa Krisnaya Verina, Dhea Chandra Wahib, Moh Faris Nur Wahid, M Abdul Wahyudi Wahyudi Wahyudin Wahyudin Wana, Desty Wardah Suweleh, Wardah wati, Eliya Wibisono, Bagas Wibowo, Tubagus Umar Syarif Had Widya Parimita, Widya Widyaningrum, Diptya Wildana Wargadinata Windarsih, Anjar Yaakob B. Che Man Yane Regiyana, Yane yanto, Adi Yap, Helen Yeusy, Rachel Yoga Bayu Adi Yuliana Noor Setiawati Ulvie Yunus, Badruzaman Yunus, Meila Filhasni Zubaydah, Wa Ode Sitti Zulaiha, Eni