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All Journal Jurnal Neraca Peradaban Journal of Islamic Economic and Law (JIEL)
Najibullah Najibullah
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh non Performing Financing dan Financing to Deposit Ratio terhadap Pembiayaan pada Bank DKI Syariah Najibullah Najibullah; Nurjaya Nurjaya
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.17

Abstract

This study aims to determine the effect of Non Performing Financing and Financing to Deposit Ratio on Financing at Bank DKI Syariah. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Non Performing Financing has a significant negative effect on financing by 54.9%, hypothesis testing obtained t count <t table or (-2.920 <2.365). Financing to Deposit Ratio has a significant negative effect on financing by 52.1%, hypothesis testing is obtained t count <t table or (-2,759 <2,365). Simultaneously Non Performing Financing and Financing to Deposit Ratio have a negative but insignificant effect on financing, the regression equation Y = 39.568 - 0.630X1 - 0.132X2 and a determination value of 57.9%, hypothesis testing obtained F value <F table or (4,110 <4,760).
Perkembangan Teori Akuntansi: Tinjauan Literatur Sistematis (2012–2022) Azlina Azlina; Najibullah Najibullah; Agustina Agustina
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 1 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i1.1552

Abstract

This study aims to identify and explore the development of accounting theory over the 2012–2022 period. Using a Systematic Literature Review (SLR) approach, the study analyzes key trends, dominant theories, and the relevance of accounting theory to modern business practices and needs. Data were collected through the Publish or Perish 8 (PoP 8) software, focusing on literature related to normative and positive accounting theory published in reputable journals during this timeframe. The findings reveal that accounting theory has evolved from pragmatic to positive approaches, with each phase contributing significantly to the discipline. Methodological analysis indicates a dominance of qualitative approaches, while quantitative methods still play a crucial role in validating variable relationships. Additionally, international contributions highlight the strong influence of globalization and technology, including Artificial Intelligence (AI), in advancing accounting theory and practice. This study concludes that accounting theory must continue to evolve to address both local and global challenges. A combination of local and global approaches is necessary to develop more relevant, inclusive, and sustainable accounting theories.
Co-Authors Azlina Azlina Elfrida Ratnawati Ida Ayu Putu Sri Widnyani