Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Research in Accounting Journal
Burhan Burhan
Universitas Lancang Kuning
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Co-Authors Muhammad Habib Ramadhan Z Suryadi, Nanda Ummu Ajrah Abdul Rauf