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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Tazkia Islamic Finance and Business Review Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Cakrawala Repositori Imwi Jurnal Scientia Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Trilogi Accounting & Business Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mizania : Jurnal Ekonomi dan Akuntansi Halal Tourism and Pilgrimage Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business JURDIASRA
Siti Khomsatun
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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-Z Acceptance of Mobile Banking for Sharia Bank: Do TAM-Model, Religiousity Intention, and Security Variables Matter? Siti Khomsatun; Salmah, Siti; Nadia, Tri; Taslimah, Zubaidah; Dilsantuah, Nova
Tazkia Islamic Finance and Business Review Vol. 18 No. 2 (2024): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v18i2.359

Abstract

This research aims to obtain empirical evidence regarding the acceptance and use of mobile banking at Bank Syariah Indonesia (BSI) by Generation Z, as well as proving what factors encourage Generation Z customers to adopt mobile banking in BSI. This research collected data from 100 BSI customers by Generation Z in Bogor, Indonesia. The research adopts Structural Equation Model-Partial Least Square (SEM-PLS) to link perceived usefulness, perceived ease of use, religiosity, satisfaction, security, intention to use and adoption of mobile banking. The results of this research reveal that the integration of the Technology Acceptance Model (TAM), Religious Intention Model and security variables in the Technology Based Factor (TBF) provides a more comprehensive explanation regarding the adoption of mobile banking by Generation Z customers of BSI. In addition to perceived usefulness and perceived ease of use, the results of this study emphasize the importance of security in mobile banking adoption. This research provides implications for BSI managers to improve their adoption of mobile banking services. Bank management needs to place special emphasis on security aspects in the development and promotion of Mobile Banking, as well as identify and implement effective security measures to protect customer data and transactions. This research is the first attempt to integrate the TAM model, Religious Intention Model and security variables in TBF to assess BSI mobile banking adoption.
Accountability and Transparency of Hajj Fund Financial Management: A Bibliometric Analysis Maysyaroh, Siti; Pratiwi Ch, Siti Angelina; Mawaddah; Saputri, Sukma Winnata; Humairah, Andi; Khomsatun, Siti
Halal Tourism and Pilgrimage Vol. 4 No. 1 (2024): Halal Tourism and Pilgrimage
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/htp.v4i1.588

Abstract

This paper aims to explore the accountability and transparency of Hajj fund management through bibliometric analysis and data examination. This study uses paper publication data sourced from various research journals on the theme of Hajj fund management. The data was collected within the last 10 years. As a result, there were 103 publications related to the theme of "Accountability and Transparency Hajj Funds Management" in the period 2014-2023. In addition, the development trend of Hajj funds management publications was analyzed using VOS Viewer. This research method can be described as a descriptive approach based on bibliometric analysis. The data used in this study came from Hajj fund management publications taken from the Google Scholar database. The results of the study show that some popular topics and keywords are used in this theme and have the potential to be developed further. In addition, some of the most prolific journals and authors can be used as reference considerations for researchers to further explore this topic. This study only focuses on knowing the development trend of keywords, authors and journals published on the theme of Accountability and Transparency of Hajj Fund Financial Management, thematic evolution that describes the development of keywords, then the production of top authors over time which shows the productivity of authors.
A Comparison of Financial Performance and Islamicity Performance Index of Indonesian Syariah Commercial Banks Before and During the Covid-19 Pandemic Istiqomah, Ayu; Khomsatun, Siti
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.310

Abstract

This study aims to analyze the financial performance of Sharia commercial banks between before and during the covid-19 pandemic. This study uses an analysis of financial ratios and islamicity performance index to measure the financial performance. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of three objects studied in a certain frame of mind. This study uses quarterly financial reports in 2018-2021. The population of this research is Islamic commercial banks that registered with OJK and issue quarterly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show differences in the financial ratio (for KPMM, NPF, FDR, NI, and BOPO), islamicity performance index (for Profit Sharing Ratio and EDR_Qard & Donation) of Islamic commercial banks between before and during the pandemic
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi Khomsatun, Siti; Aryani, Habsyah Fitri; Pramesti, Adista Ika
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2578

Abstract

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN Irawan, Azhar Ayu Tri; Khomsatun, Siti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2405

Abstract

This study aims to analyse the influence on the understanding of MSME actors in preparing financial statements based on SAK EMKM. The research employed a quantitative approach, with the understanding of MSME actors in preparing financial reports as the dependent variable. The sample consisted of MSME actors conducting business activities through e-commerce or marketplace platforms and residing in Bekasi. A total of 40 respondents participated in the study. The findings reveal that educational background, access to information and socialisation statistically significantly influence the understanding of MSME actors in preparing financial statements based on SAK EMKM. Conversely, educational level and business age do not significantly impact. These results imply that MSME actors with an accounting background tend to have better bookkeeping practices due to their familiarity with accounting processes and SAK EMKM. Keywords: Age of Business, Education Background, Education Level, Information and Socialisation, Understanding of MSME actors in preparing financial statements
Co-Authors Afifa Nurhanifah Afra Afifah Gafar Ahmadi, Lusiana Putri Annisa Difa Saufanny Aryani, Habsyah Fitri Assyifa, Mutiya Nur Ayu Istiqomah, Ayu binti Nono, Latifah Dania Amani Yapono Dilsantuah, Nova Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Grandis Imama Hendra Humairah, Andi Irawan, Azhar Ayu Tri Mawaddah Maysyaroh, Siti Muhammad Aras Prabowo Nadia, Tri Pramesti, Adista Ika Pratiwi Ch, Siti Angelina Saputri, Sukma Winnata Sidharta Utama Siti Salmah Sylvia Veronica Siregar Taslimah, Zubaidah Ulfah, Fitriah