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All Journal Indonesia Accounting Research Journal Advances in Economics & Financial Studies
Dara Ayu Nianty
Institut Teknologi dan Bisnis Nobel Indonesia, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial structure, digital transformation, and profitability islamic banks: The role of mediating operational efficiency in southeast asian context Asbi Amin; Dara Ayu Nianty; Buyung Romadhoni
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.608

Abstract

This research investigates to analyze the influence of financial structure and digital transformation on the profitability of Islamic banks with operational efficiency as a mediation variable. Previous studies have generally examined the determinants of profitability separately, so empirical evidence on the simultaneous role of these two factors through operational efficiency in Islamic banks in Southeast Asia is limited. This study uses a quantitative approach with descriptive and associative design. The sample was determined through purposive sampling of 19 Islamic banks in Southeast Asia during the period 2020–2024, resulting in 95 company year observations. Data analysis was carried out using panel data regression. The results show that financial structure has a negative and significant effect on operational efficiency and profitability, while digital transformation has a positive and significant effect on both. Operational efficiency mediates the effect of financial structure on profitability, but not the effect of digital transformation. Theoretically, this study enriches the literature on Islamic banking profitability by emphasizing the role of operational efficiency as a crucial mechanism linking financial structure and bank performance.
Application of the Economic Value Added (EVA) Concept as a Measuring Tool for Financial Performance Dara Ayu Nianty; Putri Aulia Safitri
Advances in Economics & Financial Studies Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v1i2.85

Abstract

This study aims to determine the application of Economic Value Added (EVA) to financial performance at PT. XL Axiata, Tbk. The sample in this study is the financial performance of PT. XL Axiata, Tbk for three years. This research method uses the documentation method. The data used in this study is secondary data obtained from financial reports on the Indonesian Stock Exchange website. The data obtained is then processed by simple regression. Based on the analysis that has been done, it can be concluded that the financial performance of PT. XL Axiata, Tbk. This can be seen from the EVA value, which continuously decreases yearly until it reaches a negative EVA value so that PT. XL Axiata, Tbk could not generate returns per the expectations of shareholders. Also, evaluating financial performance using the EVA method strongly supports assessing financial performance based on financial ratios. This performance appraisal method gives the result that PT. XL Axiata has continuously experienced a decline in financial performance. However, with EVA, shareholders can see the size of the return generated by PT. XL Axiata Tbk for shareholders and whether the rate of return follows the shareholders' expectations, exceeding the cost of capital for the investment it makes
Risk Evaluation of the Use of Derivative Products in Financial Management Strategies Dara Ayu Nianty
Advances in Economics & Financial Studies Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v3i1.429

Abstract

Purpose: This study evaluates the risks associated with using derivative products in financial management strategies and their potential impacts on corporate financial stability. By addressing dimensions such as regulatory environments, managerial decision-making, and market dynamics, the study provides a holistic understanding of derivatives' dual role as risk mitigation tools and potential sources of financial instability. Research Design and Methodology: The study employs a qualitative approach using the Systematic Literature Review (SLR) method to synthesize findings from existing research. This method enables the integration of theoretical and practical insights from multiple industries and markets, ensuring a comprehensive analysis of derivatives' impacts. Findings and Discussion: The findings reveal that when used strategically, derivatives enhance cash flow stability, mitigate market risks, and support operational resilience. However, misuse due to high leverage, speculative trading, or inadequate oversight can amplify financial instability. The study underscores the importance of robust regulatory frameworks, corporate governance, and managerial expertise in optimizing derivative strategies. Sector-specific and market-dependent nuances further highlight the need for tailored approaches in managing derivative-related risks. Implications: This research offers practical and managerial insights by advocating best practices such as transparent reporting, independent risk committees, and robust risk management frameworks. Policymakers are encouraged to develop adaptive regulatory measures to mitigate systemic risks. Additionally, the findings highlight the need for organizations to align derivative strategies with long-term financial goals while fostering collaboration between regulators, managers, and stakeholders to enhance economic stability.
Co-Authors Asbi Amin Putri Aulia Safitri Romadhoni, Buyung