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All Journal SENTRALISASI Jurnal Ilmiah Akuntansi Kesatuan
Isna Ardila
Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance

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Sharia Governance on Maqashid Sharia Performance: Mediating Effect of Islamic Corporate Social Responsibility Yani Suryani; Isna Ardila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5494

Abstract

Sharia governance and social responsibility play important roles in achieving maqashid sharia objectives in Islamic banking. This study aims to determine the mediating role of Islamic corporate social responsibility in the relationship between sharia governance and maqashid sharia performance in Islamic banking during the 2019–2024 period. This study employs a quantitative research approach using secondary data obtained from annual reports of Islamic commercial banks. The sample was selected through purposive sampling, resulting in 9 Islamic commercial banks. Data were analyzed using Structural Equation Modeling with SmartPLS 3. The results indicate that sharia governance has a negative and significant effect on Islamic corporate social responsibility. However, sharia governance and Islamic corporate social responsibility do not have a significant effect on maqashid sharia performance. Furthermore, Islamic corporate social responsibility does not mediate the relationship between sharia governance and maqashid sharia performance because the indirect effect is statistically insignificant. The study concludes that strengthening governance mechanisms alone is insufficient to improve maqashid sharia performance through Islamic corporate social responsibility. These findings contribute to the literature on Islamic banking by providing empirical evidence regarding the limited mediating role of Islamic corporate social responsibility in the relationship between governance and maqashid-based performance.
Factors that Influence the use of Management Accounting on SME Performance in the city of Medan Isna Ardila; Masta Sembiring; Umi Kalsum
SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i3.3321

Abstract

The aim of this research is to examine the influence of the use of management accounting on SME performance, and environmental uncertainty, information technology, quality of human resources and innovation as factors that influence the use of management accounting. Descriptive quantitative research method, namely the results of processing data and then representing it. The population of this research is SMEs from various business sectors spread across the city of Medan. The sample was taken using a purposive sampling technique as many as 33 SMEs in the city of Medan. The Structural Equation Modeling (SEM) equation model is used for the data analysis method. Information technology influences the use of management accounting, environmental uncertainty, human resources and innovation do not influence the use of management accounting. The use of management accounting influences the performance of SMEs.
Co-Authors Darma Yanti Hastina Febriaty Irma Christiana Linzzy Pratami Putri Nadia Ika Purnama Rezki Zurriah Rini Astuti Sembiring, Masta Umi Kalsum Yani Suryani Yani Suryani