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All Journal Management Studies and Entrepreneurship Journal (MSEJ) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Research in Accounting Journal New Economy
Burhan Burhan
Universitas Lancang Kuning
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pembiayaan Mudharabah Murabahah Dan Musyarakah Terhadap Profitabilitas Dengan Npf Sebagai Variabel Moderasi Pada Bank Umum Syariah Nanda Suryadi; Burhan Burhan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 1 (2022): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pembiayaan Mudharabah, Musyarakah dan Murabahah terhadap Profitabilitas dengan Non Performing Financing (NPF) sebagai variabel moderasi pada Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) pada periode 2016-2020. Data diperoleh dengan mengakses laporan keuangan dan laporan tahunan melalui website masing-masing Bank Umum Syariah. Metode pengambilan sampel yang dipergunakan adalah metode purposive sampling dengan menggunakan kriteria sehingga dapat diperoleh sampel sebanyak 10 (sepuluh) perusahaan untuk 5 (lima) tahun pengamatan. Penelitian ini dilakukan dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS. Hasil penelitian ini menunjukkan bahwa pembiayaan Mudharabah tidak berpengaruh terhadap Profitabilitas Bank Umum Syariah,Pembiayaan Murabahah berpengaruh negatif dan signifikan terhadap Profitabilitas pada Bank Umum Syariah dan pembiayaan Musyarakah berpengaruh positif dan signifikan terhadap Profitabilitas pada Bank Umum Syariah. Non Performing Financing (NPF) tidak memoderasi pengaruh pembiayaan Mudharabah terhadap Profitabilitas pada Bank Umum Syariah, Non Performing Financing (NPF) mampu memoderasi memperlemah pengaruh pembiayaan Murabahah terhadap profitabilitas pada Bank Umum Syariah dan Non Performing Finance (NPF) mampu memoderasi memperkuat pengaruh pembiayaan Musyarakah terhadap profitabilitas pada Bank Umum Syariah. Kata Kunci: pembiayaan Mudharabah, Murabahah, Musyarakah, Profitabilitas dan Non Permorfing Finance (NPF)
Determinants of Fraud Prevention in Islamic Banking: The Roles of Good Corporate Governance, Individual Morality, Organizational Culture, and Whistleblowing Systems Nanda Suryadi; Muhammad Habib Ramadhan Z; Burhan Burhan; Ummu Ajrah Abdul Rauf
Research in Accounting Journal (RAJ) Vol. 7 No. 1 (2026): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/mghvs864

Abstract

Fraud remains a significant challenge for banking institutions as it can undermine financial performance, organisational sustainability, and public trust. This study aims to examine the effects of Good Corporate Governance (GCG), Individual Morality, Organisational Culture, and the Whistleblowing System on fraud prevention at Bank Riau Kepri Syariah, Pekanbaru Branch. A quantitative approach was employed using a saturated sampling technique involving 72 employees. Data were analysed using multiple linear regression with SPSS version 26. The results show that Good Corporate Governance, Organisational Culture, and the Whistleblowing System have a positive and significant effect on fraud prevention. In contrast, Individual Morality has a positive but statistically insignificant effect. The Whistleblowing System was found to be the most influential variable. The Adjusted R² value indicates that the independent variables explain 28% of the variation in fraud prevention, while the remaining 72% is explained by other factors outside the model. These findings suggest that strengthening governance practices, organisational culture, and whistleblowing mechanisms is essential for enhancing fraud prevention in Islamic banking institutions.
The Influence Of Islamic Boarding School Accounting Understanding, HR Competence And Islamic Boarding School Accountability Training On Islamic Boarding School Financial Accountability Burhan Burhan; Nanda Suryadi; Arie Yusnelly; Sindi Yulianti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.641

Abstract

The purpose of this study was to determine the effect of Islamic boarding schools' accounting understanding, HR competence, and Islamic boarding school accounting training on the financial accountability of Islamic boarding schools. While the population used in this study were all Islamic boarding schools in Rokan Hulu Regency, totaling 36 Islamic boarding schools. The samples in this study were Islamic boarding school managers such as foundation leaders, school principals, treasurers and principals, so that 68 respondents were obtained using a purposive sampling technique. The data used are primary and secondary data. The data analysis technique used in this study is to use the Partial Least Square (PLS) approach with the SmartPLS 4 software tool to examine the relationship between variables. The test results show that: Islamic Boarding School Accounting Understanding has a positive and significant effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, HR Competence has no significant positive effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, and Islamic Boarding School Accounting Training has a significant positive effect on Financial Accountability of Islamic Boarding Schools in Rokan Hulu District.
Pengaruh Personal Values Terhadap Job Satisfaction  Dimediasi Oleh Komunikasi Interpersonal Urip Darmawan; Agus Seswandi; Burhan Burhan
New Economy Vol. 1 No. 1 (2025)
Publisher : CV. Akira Java Bulu

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Abstract

The purpose of this study was to determine the Analysis of the Influence of Personal Value on Job Satisfaction of Employees of the Housing, Settlement and Land Service of Bengkalis Regency mediated by Interpersonal Communication The population in this study were all ASN employees of the Housing, Settlement and Land Service of Bengkalis Regency totaling 55 people where the sampling was carried out using the saturated sample method. The data collection technique used a questionnaire and distribution using a google form. The data analysis technique in this study was with Structural Equation Modeling (SEM) using SmartPLS 3.0 as a data processing tool. The results of this study indicate that Personal Values ​​and personal communication have a positive effect on employee Job Satisfaction, Personal Values ​​have a positive effect on employee interpersonal communication, and Personal Values ​​have a positive effect on employee Job Satisfaction mediated by interpersonal communication
The Influence Of Islamic Boarding School Accounting Understanding, HR Competence And Islamic Boarding School Accountability Training On Islamic Boarding School Financial Accountability Burhan Burhan; Nanda Suryadi; Arie Yusnelly; Sindi Yulianti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.641

Abstract

The purpose of this study was to determine the effect of Islamic boarding schools' accounting understanding, HR competence, and Islamic boarding school accounting training on the financial accountability of Islamic boarding schools. While the population used in this study were all Islamic boarding schools in Rokan Hulu Regency, totaling 36 Islamic boarding schools. The samples in this study were Islamic boarding school managers such as foundation leaders, school principals, treasurers and principals, so that 68 respondents were obtained using a purposive sampling technique. The data used are primary and secondary data. The data analysis technique used in this study is to use the Partial Least Square (PLS) approach with the SmartPLS 4 software tool to examine the relationship between variables. The test results show that: Islamic Boarding School Accounting Understanding has a positive and significant effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, HR Competence has no significant positive effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, and Islamic Boarding School Accounting Training has a significant positive effect on Financial Accountability of Islamic Boarding Schools in Rokan Hulu District.
Co-Authors Agus Seswandi Arie Yusnelly Muhammad Habib Ramadhan Z Sindi Yulianti Suryadi, Nanda Ummu Ajrah Abdul Rauf Urip Darmawan