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All Journal Owner : Riset dan Jurnal Akuntansi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Vokasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Applied Islamic Economics and Finance International Journal of Accounting & Finance in Asia Pasific International Journal of Economics (IJEC) Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economic and Islamic Research
Anhar Firdaus
Politeknik Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Perkembangan Manajemen Keuangan Syariah: Tren dan Prospek Masa Depan Julia Alfianti; Yeni Irawan; Anhar Firdaus; Mariana Mariana; Diana Diana; Dwi Meilvinasvita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7484

Abstract

This study aims to analyze trends, challenges, and opportunities in Islamic financial management, focusing on technological innovation and regulation. The research employs a Systematic Literature Review (SLR) method, reviewing literature from various academic databases to identify recent developments in Islamic finance. The findings indicate that the growth of Islamic fintech, digitalization, and the adoption of technologies such as blockchain and AI have accelerated the transformation of this industry. However, challenges remain, including unstandardized regulations, low financial literacy, and limited access to Islamic financial services. Therefore, strengthening regulations, enhancing financial literacy, and optimizing digital technology are key factors in driving the sustainable growth of Islamic finance. With the right approach, Islamic finance has the potential to become an integral part of the global financial system.
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Anhar Firdaus; Mariana Mariana; Diana Diana; Julia Alfianti; Ryanda Saputra; Alya Maula Aztari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
THE MEDIATING ROLE OF BUDGET RATCHETING ON OWN-SOURCE REVENUE AND REVENUE SHARING FUNDS' EFFECT ON CAPITAL EXPENDITURE Faisal Faisal; Akmal Huda Nasution; Edy Zulfiar; Mariana Mariana; Anhar Firdaus; Rulyanti Susi Wardhani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4620

Abstract

Objectives:      This study aims to analyze the direct effect of Local Own-Source Revenue (PAD) and Revenue Sharing Fund (DBH) on Capital Expenditure, as well as to examine the mediating role of Budget Ratcheting in these relationships.Methodology: The research employs a quantitative approach with multiple linear regression analysis, utilizing time-series cross-sectional data from 23 regencies/cities in Aceh Province over a five-year period (2018–2022). Data were obtained from audited Local Government Financial Statements (LKPD), covering PAD, DBH, Capital Expenditure, and Budget Ratcheting variables. The analysis was conducted using SPSS version 25, with classical assumption tests applied to ensure model validity.Findings:         The results show that PAD does not have a statistically significant effect on Capital Expenditure (p = 0.234), suggesting the presence of contextual influences such as governance quality and fiscal policy implementation. Conversely, DBH demonstrates a significant positive impact on Capital Expenditure (p = 0.000), consistent with prior studies emphasizing its role in enhancing local government investment capacity. Mediation analysis reveals that Budget Ratcheting strengthens the relationship between PAD and Capital Expenditure despite the initial insignificance (p = 0.015). Moreover, Budget Ratcheting mediates the relationship between DBH and Capital Expenditure with a notable negative adjustment effect (p = 0.005).Conclusion:     The study highlights the critical role of revenue-sharing mechanisms and adaptive budgeting practices in supporting regional development. Strengthening fiscal management and enhancing budget flexibility are recommended strategies to maximize the effectiveness of local revenue streams in driving capital expenditures.
Co-Authors Abdul Halim Aini, Kuratul Akmal Huda Nasution Ali Imran Ali Imran Alya Maula Aztari Azaria, Putri Syaikah Azzahra, Rahma Chilshi, Indrya Dasmi Husin Diana Diana Diana Diana Dwi Meilvinasvita Dwina, Novira Edy Zulfiar Fahira, Annisa Faisal Faisal Faisal Faisal Fazli Syam BZ INUZULA, LAKHARIS Juanda Juanda Julia Alfianti Koko Bustami LAKHARIS INUZULA Mariana Mariana Marina, Rani Muhammad Arifai Muhammad Luthfi Mukhlisul Muzahid Noviatul Fitriya Nurul Kamaliah Nurul Mawaddah Nurwijayanti Roja, Delga RR. Ella Evrita Hestiandari Rulyanti Susi Wardhani Ryanda Saputra Safaruddin Silvia Lestari Silvia, Intan Sofia, Rizka Syarief, Mochamad Edman Syawal Harianto Syawal Harianto Harianto Teuku Mustakim Yeni Irawan Yossi Diantimala Diantimala Zulfiar, Edy