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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIPkM Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
Bima Cinintya Pratama
Universitas Muhammadiyah Purwokerto
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Profitability of Islamic Banks in Indonesia: Evidence From IC, BOPO, and Islamicity Index Alvito Rido; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2176

Abstract

This study analyzes the influence of Intellectual Capital, operational efficiency, and the Islamicity Performance Index (IPI) on the profitability of Islamic Commercial Banks in Indonesia during 2021–2024. Using a quantitative approach, this study examined 52 research samples derived from 13 Islamic banks based on annual report data. Intellectual Capital was measured using the iBVAIC model; operational efficiency was proxied by BOPO; Islamicity Performance Index was represented by PSR, ZPR, EDR, and IIR; and profitability was measured using ROA. Panel data regression with a Random Effects model and robust standard errors was employed for data analysis. The findings show that Human Capital and Structural Capital positively affect ROA, while Physical Capital is insignificant. Both operational efficiency and the Islamicity Performance Index have a significant negative effect on profitability. Overall, the findings indicate that the examined variables collectively provide a strong explanatory power for variations in ROA, underscoring the importance of strengthening human resource quality, improving cost efficiency, and optimizing sharia compliance to enhance the sustainable performance of Islamic banking. This study provides both theoretical reinforcement and practical guidance by highlighting the strategic roles of intellectual capital, operational efficiency, and the Islamic Performance Index in supporting the sustainable profitability of Islamic banks.
Digital Transformation Towards Firm Value: The Moderating Role of Intellectual Capital Components Helena Ali Tahara; Bima Cinintya Pratama; Azmi Fitriati; Ira Hapsari
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2188

Abstract

Digital transformation is increasingly viewed as a source of corporate value creation; however, empirical evidence is mixed, suggesting that digitization does not automatically lead to increased corporate value. Based on the resource-based view, this study examines the role of intellectual capital, consisting of human capital, structural capital, and physical capital, in moderating the relationship between digital transformation and corporate value in the consumer non-cyclicals sector in Indonesia. This study uses 167 years of company observations from 2019 to 2023 and analyzes them using panel-data regression with firm fixed effects and cluster-robust standard errors in STATA. The results show that digital transformation and structural capital increase corporate value, while human capital has an adverse effect, and physical capital has no direct effect. Surprisingly, human capital actually weakens the effect of digital transformation on company value, whereas structural and physical capital strengthen this relationship. These findings theoretically extend the resource-based view by highlighting the heterogeneous and interactive role of intellectual capital in digital value creation. In practice, the results suggest that firms prioritize strengthening structural capital and ensuring the readiness of human resources to maximize the value-enhancing effects of digital transformation, particularly in emerging market contexts.
Pengaruh Financial Stabilty, External Pressure, Financial Target, Proporsi Dewan Komisaris Independen, dan Total Akrual Terhadap Indikasi Kecurangan Laporan Keuangan Bank Syariah di Indonesia 2017-2024 Retno Flamboyan; Iwan Fakhruddin; Bima Cinintya Pratama; Ira Hapsari
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2209

Abstract

Meskipun kinerja perbankan syariah di Indonesia tumbuh sebesar 11,34% year-on-year (yoy), praktik kecurangan laporan keuangan masih ditemukan, yang menunjukkan adanya kesenjangan antara pertumbuhan kinerja dan integritas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi indikasi kecurangan laporan keuangan pada bank umum syariah di Indonesia selama periode 2017–2024 dengan menggunakan pendekatan Fraud Triangle. Indikasi kecurangan laporan keuangan diproksi dengan financial restatement yang diukur menggunakan variabel dummy. Penelitian ini menggunakan data panel tidak seimbang (unbalanced panel data), yaitu data dengan jumlah periode pengamatan yang berbeda antar bank, yang bersumber dari laporan keuangan tahunan bank umum syariah dan dianalisis menggunakan regresi logit dengan pendekatan fixed effects yang diolah menggunakan perangkat lunak Stata. Sampel ditentukan menggunakan population-based selection with exclusion criteria, di mana seluruh populasi bank umum syariah pada dasarnya diikutsertakan, dengan pengecualian yang dilakukan hanya berdasarkan kelengkapan dan ketersediaan data, bukan berdasarkan seleksi perilaku. Setelah penerapan kriteria tersebut, penelitian ini menggunakan 108 observasi. Hasil penelitian menunjukkan bahwa financial stability, external pressure, financial target, serta proporsi dewan komisaris independen tidak berpengaruh signifikan terhadap indikasi kecurangan laporan keuangan. Sebaliknya, total akrual terbukti berpengaruh terhadap indikasi kecurangan laporan keuangan. Temuan ini mengindikasikan bahwa risiko kecurangan laporan keuangan pada perbankan syariah lebih dipengaruhi oleh praktik akuntansi dibandingkan tekanan kinerja dan mekanisme pengawasan formal.
Pengaruh Financing to Deposit Ratio (FDR), Total Asset Turnover (TATO) terhadap Profitabilitas dengan Non-Performing Financing (NPF) sebagai Variabel Moderasi Pada Bank Umum Syariah di Indonesia Tahun 2021-2024 Naufal Hibatulloh; Suryo Budi Santoso; Bima Cinintya Pratama; Nur Isna Inayati
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 3 (2026): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i3.2554

Abstract

Penelitian ini mengenai profitabilitas Bank Umum Syariah (BUS) di Indonesia selama periode pasca pandemi menunjukkan dinamika yang dipengaruhi oleh efektivitas fungsi intermediasi dan kualitas pembiayaan. Tujuan dari penelitian ini guna menganalisis pengaruh Financing to Deposit Ratio, Total Asset Turnover terhadap Profitabilitas dengan Non-Performing Financing selaku variabel moderasi pada Bank Umum Syariah Indonesia periode 2021-2024. Metode penelitian menerapkan pendekatan kuantitatif dengan melalui teknik purposive sampling terhadap 13 Bank Umum syariah. Dari total 52 observasi (13 bank x 4 tahun), sebanyak 48 observasi memenuhi kriteria penelitian setelah 4 observasi dieliminasi karena tidak memenuhi kelengkapan data dan kriteria pengolahan. Data dianalisis memakai software STATA versi 17 melalui regresi data panel dengan pendekatan moderasi. Regresi data panel ialah metode yang diterapkan melalui pendekatan Random Effect dan Fixed Effect dengan clustered robust standard errors untuk memastikan ketepatan estimasi. Penelitian ini memperluas Signaling Theory dan Financial Intermediation Theory melalui bukti empiris bahwa kualitas pembiayaan berperan sebagai kondisi yang memengaruhi efektivitas fungsi intermediasi dan hubungan antara efisiensi aset, penyaluran pembiayaan, serta profitabilitas Bank Umum Syariah. Temuan penelitian memperlihatkan bahwasanya financing to deposit ratio positif tidak signifikan terhadap profitabilitas, sedangkan total asset turnover memiliki pengaruh positif signifikan terhadap profitabilitas. Kemudian, non-perfoming financing  memperkuat financing to deposit ratio, dan non performing financing memperkuat total asset turnover terhadap profitabilitas. Temuan ini menjadi masukan bagi manajemen Bank Umum Syariah untuk meningkatkan efisiensi pemanfaatan aset dan memperkuat pengelolaan risiko pembiayaan, serta bagi Otoritas Jasa Keuangan (OJK) dalam merumuskan kebijakan yang mendukung stabilitas dan keberlanjutan kinerja industri perbankan syariah yang optimal untuk meningkatkan profitabilitas berkelanjutan perbankan syariah Indonesia.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024 Sharla Aurellia Beryl; Hadi Pramono; Bima Cinintya Pratama; Ira Hapsari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3823

Abstract

Introduction: This research aims to determine the impact of Financial Performance variables on Company Value with Managerial Ownership as a Moderating Variable in Consumer Non – Cyclicals Companies for the 2021-2024 Period. Methods: This study used secondary data from annual financial reports in a quantitative manner. The sample was chosen via purposeful sampling, yielding 178 observations. Using Stata software, multiple linear regression and Moderated Regression Analysis (MRA) were used to examine the data. Results: Previous study has not comprehensively tested the combination of Financial Performance, Company Value, and Managerial Ownership as moderating variables. The study's findings demonstrate that firm value is significantly impacted by financial performance as determined by ROA and ROE. The relationship between business value and financial performance does not depend of managerial ownership. Conclusion: Financial performance measured using ROA and ROE has a positive and significant impact on firm value. However managerial ownership cannot moderate this relationship, investors focus more on a company’s financial performance than managerial ownership structure when assessing a companySugesstion: This study suggests that Non-Cyclical Consumer companies prioritize improving financial performance to optimize ROA and ROE, as they have been shown to significantly impact firm value, while managerail ownership has not been able to strengthe this relationship. Future research is recommended to expand the observation period or add other variables to provide comprehensive results. Keywords: Financial Perfomance, Firm Value, Managerial Ownership
Co-Authors Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Aldena Selavi Alfalisyado Alfato Yusnar Kharismasyah Alvito Rido Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arie Widya Kafitasari Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Elviani, Desvitra Enjang Meylani Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Ghefira Putri Ardhana Hadi Pramono Hadi Pramono Hadi Pramono Halim Pandu Latifah Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Helena Ali Tahara Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ikbar Andriano Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M Makhrus M. Raflihuda Satriawan Mamduh M. Hanafi Marcela Anggi Puspitasari Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Muchammad Agung Miftahuddin Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Naufal Hibatulloh Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nurunnisa Ayung Prinika Sugianto Pandansari, Tiara Panji Aryandaru Pramurindra, Rezky Purnadi Purnadi Putri Dea Apriliana Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Raya Anandita Puspaning Adhisti Retnaningrum, Maharani Retno Flamboyan Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sabrina Aliyarima Putri Sugiarto Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selamet Eko Budi Santoso Selfia Ajeng Kinasih Putri Himawan Sharla Aurellia Beryl Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Suryo Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad