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All Journal Ekonomi Islam Indonesia Review on Islamic Accounting Halal Tourism and Pilgrimage Tamkin Journal The Economic Review of Pesantren Management and Sustainability
Syahdatul Maulida
Tazkia Islamic University College
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences Other

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Journal : Review on Islamic Accounting

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Efficiency, Performance, Potential Improvement and Dual Banking Analysis of BPR & BPRS in West Java, Indonesia Aufa; Mimma; Syahdatul Maulida
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.763 KB) | DOI: 10.58968/ria.v2i1.104

Abstract

SMEs are crucial to reviving the national economy in times of economic globalization and the Covid-19 pandemic. One of the tactics required to boost the competitiveness of MSMEs is to take use of efficient financing options offered by banks. This study compares the effectiveness, effectiveness, and improvement potential of BPR and BPRS in West Java and their applicability to MSMEs. Data Envelopment Analysis (DEA) is the analysis employed, and the study period is from 2016 to 2021. The banking sector in Indonesia includes BPR and BPRS. In order to successfully navigate the era of economic globalization and national economic recovery, it is critical to assess the degree to which these two banks can collaborate in the best possible way to promote increased prosperity and competitiveness of MSMEs, primarily through productive financing. In West Java, 20 BPRs and 20 BPRS served as the research samples. The information used is secondary information gleaned from each bank's annual financial reports for the years 2016 through 2021. The study's input variables are third-party money, operating costs, and fixed assets. Operating income and provided funding are additional output variables. The findings of this study demonstrate that efficiency trends for BPR and BPRS in West Java varied across the study period of 2016–2021. While BPRS saw a considerable reduction throughout the epidemic, West Java's BPR efficiency remained constant. Furthermore, in West Java, BPRs are more efficient than BPRS when comparing the two types of banks. This study also examines potential changes that could be made to programs to reduce input and output-related inefficiencies. Furthermore, the output variables, notably the financing variables offered, are generally the root of the two types of banks' most important inefficiencies. Additionally, this study makes recommendations to academics, practitioners, and regulators.
Islamic Accounting Standard: An Intertemporal Sentiment Analysis Syahdatul Maulida; Aam Slamet Rusydiana; Muhamad Taqi
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

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Abstract

This study aims to look at related sentiments “Islamic Accounting Standard” around the world published by journals with that theme. This study uses a qualitative method with a sentiment analysis approach. The data used is secondary data with the theme “Islamic Accounting Standard” obtained from the Dimensions database of 100 scientific publications. Data is processed using software SentiStrength for extracting and classifying sentiments. The results of the study found that neutral sentiment was the highest with a percentage of 39%, followed by negative sentiment with 32% and positive sentiment with a percentage of 29%. Related research Islamic Accounting Standard experienced fluctuations in the number of sentiments throughout the period 1990 to 2023. The highest number of sentiments occurred in 2018 with a total of 13 scientific publications, which were dominated by neutral sentiment of 9 scientific publications. There are several positive and negative issues related to the topic of sharia accounting standards which can be further elaborated.
Co-Authors Aam Slamet Rusydiana Aam Slamet Rusydiana Aufa Lina Marlina Mimma Mimma Maripatul Uula Mohammad Mahbubi Ali Sherrindra Avedta Taqi, Muhamad