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All Journal Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal Management and Economic (IJME)
Eva Ulfah Rahayu
STIE Mahaputra Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EVALUATING ISLAMIC BANK PERFORMANCE PRE- AND POST-MERGER USING EVA Eva Ulfah Rahayu; Safrizal; Meilinda Anggreni; Novira Fazri Nanda; Tiara Nurpratiwi
International Journal Management and Economic Vol. 4 No. 3 (2025): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i3.2248

Abstract

The merger of three state-owned Islamic banks under Himbara—BRIS, BNIS, and BSM—into Bank Syariah Indonesia (BSI) in 2021 represents a pivotal development in the consolidation and strengthening of Indonesia’s Islamic banking industry. This study aims to evaluate and compare the financial performance of Islamic banks in Indonesia before and after the merger by employing the Economic Value Added (EVA) method, which incorporates the Weighted Average Cost of Capital (WACC) to provide a more accurate assessment of value creation. The research period spans from 2018 to 2023, covering three years prior to the merger (2018–2020) and three years following the merger (2021–2023). The findings reveal that EVA values remained negative throughout the entire observation period. However, there was a slight improvement in negative EVA values prior to the merger, whereas a further deterioration was observed in the post-merger period. These results suggest that the merger has not yet led to an enhancement in financial value creation, and they highlight the need for a critical reassessment of BSI’s financial strategies moving forward
RASIO KEUANGAN DAN HARGA SAHAM SYARIAH: PERAN MODERASI EPS DALAM INDEKS ISLAM JAKARTA RAMADAHNIEL ISLAMI; MUHAMMAD YUSUF; EVA ULFAH RAHAYU
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4837

Abstract

This study utilizes secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and Investing. The study population includes all companies listed in the Jakarta Islamic Index (JII) during the 2016–2018 period. The study sample consisted of 18 companies listed on the Indonesia Stock Exchange, specifically those included in the JII index during that period. The data analysis methods used include the classical assumption test and Moderated Regression Analysis (MRA), also known as the interaction test. The results show that partially the variables DER, DPR, ROA, and PBV have a significant effect on sharia stock prices, while the variables PER, CR, NPM, and DYR do not show a significant effect. Furthermore, the moderating variable Earning Per Share (EPS) is proven to moderate the relationship between the independent and dependent variables, and strengthens the Influence of the independent variable on sharia stock prices
Digitalisasi Keuangan Syariah: Pengaruh Kemudahan Penggunaan dan Literasi Keuangan terhadap Keputusan Pemanfaatan QRIS Marnala Sitinjak; Eva Ulfah Rahayu; Masril Masril; Delvis Afrion
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/p9x83j93

Abstract

The shift toward digitalization is driving the public to adopt cashless payment systems, including the use of QRIS services provided by Sharia banking institutions. However, efforts to optimize these services face obstacles related to low financial literacy and concerns regarding platform practicality. This research analyzes the extent to which financial literacy and perceived ease of use influence the preferences of Pekanbaru residents regarding the use of Sharia bank QRIS. Employing a quantitative survey method, the study collected data from 96 respondents selected via purposive sampling. The data were analyzed using a multiple linear regression model. Partial tests revealed that financial literacy significantly impacts usage decisions (t = 7.798; Sig = 0.000), as does perceived ease of use (t = 3.372; Sig = 0.001). Simultaneous testing demonstrated that both independent variables collectively exert a significant influence on the decision to adopt Sharia bank QRIS (F = 46.607; Sig = 0.000). These findings confirm that the level of financial understanding and technological practicality are key determinants in the acceptance of Sharia-based digital financial services. Consequently, it is recommended that regulators and banking institutions intensify educational programs and expand the reach of Sharia QRIS facilities.
Co-Authors Delvis Afrion MASRIL, MASRIL Meilinda Anggreni Muhammad Yusuf Novira Fazri Nanda RAMADAHNIEL ISLAMI Safrizal Sitinjak, Marnala Tiara Nurpratiwi