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All Journal EL-MUHASABA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JRABA
mutmainah
Universitas Padjadjaran
Economics, Econometrics & Finance

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INDONESIA ISLAMIC BANK MERGER: STAGES, CHALLENGES, AND STRATEGIES mutmainah; Citra Sukmadilaga; Prima Yusi Sari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.154 KB) | DOI: 10.20473/jraba.v7i1.36100

Abstract

This study analyzes the Indonesia Islamic Bank (BSI) merger's stages, challenges, and strategies. The type of data is quantitative. The research method used is the Literature review method. The data used is secondary data in the form of journal articles used for publication in 2014-2021. The results showed that the stages during the Indonesia Islamic Bank (BSI) merger process started from the approval of the BRIS, BNIS, and BSM Board of Commissioners on the Merger Plan on October 20, 2020, until it officially started operating on February 1, 2021. In addition, the challenge for the Indonesia Islamic Bank (BSI) merger is the market share of the Islamic finance industry, which is still small or lagging compared to conventional banks. Thus, several strategies can be carried out by Indonesia Islamic Bank (BSI), starting from improving business processes, strengthening risk management, strengthening human resources (HR), in enhancing digital technology. The results of this study are expected to be input for Indonesian Islamic banks in particular to be able to determine the right strategy in dealing with mergers so that they can be a solution to the challenges that will be faced by Indonesian Islamic banks. In addition, the government, namely the Financial Services Authority (OJK) can coordinate with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to supervise and assist in accelerating the development of Islamic banking.
Determinasi Penerimaan Wakaf Tunai: Penerapan Tata Kelola, Sosialisasi, dan Teknologi Berwakaf Mutmainah; Utama Ahmed Dima; Sudirwo
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i2/17875

Abstract

This study was conducted to examine the factors that affect the receipt of cash waqf based on the perception of the Management of the Provincial Indonesian Waqf Agency (BWI) in Indonesia on the Implementation of Governance, Socialization and Waqf Technology. The research population is 34 Provincial Indonesian Waqf Bodies (BWI) in Indonesia. The unit of analysis in this study is 34 managers from the Indonesian Waqf Agency (BWI) Provincial in Indonesia, especially those who have functional positions. The data collection method is by questionnaire, while the data analysis technique used is multiple regression analysis and using the help of SPSS. The results of this study prove that the Perception of the Management of the Indonesian Waqf Agency (BWI) Provincial in Indonesia on the Implementation of Governance, Socialization and Technology of Waqf has an effect on Cash Waqf Receipts.
The Role of Digital Transformation in Managerial Accounting Practices: Empirical Study of Indonesian Companies Mutmainah, Mutmainah; Nadiar, Rahmi; Alfikri, Rahmatullah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33221

Abstract

Purpose: This research investigates the impact of digital transformation on managerial accounting practices in Indonesian companies, aiming to enhance efficiency and decision-making accuracy by understanding how digital tools reshape accounting roles and strategic functions. Method: The study employed a mixed-method design, combining quantitative data from questionnaires distributed to 40 purposively sampled management accountants with qualitative insights from a systematic literature review. This integration of empirical data from Indonesian practitioners and synthesized knowledge from existing literature offers a holistic view, enhancing the validity and depth of understanding. Data were analyzed using descriptive statistics, regression, and thematic synthesis. Results: Findings show that digital transformation significantly improves financial reporting accuracy and speeds decision-making. Human resource readiness and strategic technology integration are identified as key success factors. Implications: The research highlights how digital adoption enhances financial control and competitiveness. It provides practical guidance for firms on continuous training and robust cybersecurity policies, potentially informing industry best practices and regulatory frameworks for digital accounting in Indonesia. Novelty: This study uniquely integrates empirical quantitative data directly from Indonesian managerial accountants with a comprehensive systematic literature review, offering fresh, context-specific insights into digital accounting transformation not extensively covered by prior global studies.
Co-Authors Alfikri, Rahmatullah Citra Sukmadilaga Prima Yusi Sari Rahmi Nadiar Sudirwo Sudirwo Utama Ahmed Dima