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Global Islamic Banking Development: A Review and Bibliometric Analysis Using R-Biblioshiny Application Fahamsyah, Mohammad Hatta; Mawardi, Imron; Laila, Nisful; Shabbir, Malik Shahzad
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 14, No 1 (2023): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v14i1.69-92

Abstract

Islamic banking refers to a banking system that operates based on the principles of Islamic law and Sharia. The bank is guided by Islamic economics and follows specific guidelines and principles that differentiate it from the conventional banking system. The aim of this article is to provide insight into the extensive bibliometric literature on Islamic banking globally. The method used in this study is a bibliometric analysis of the literature collected in 2014 to 2023 from Scopus database,te sample of the study is 69 of the 317 publications. This research classifies and visualizes them using R-Biblioshiny software. Overall, this review provides an appropriate reference point for further research on 'Islamic Banking Globally'. The results of the bibliometric analysis reveal that the research focuses mainly on ”Islamic” and “Bank”. The findings of this research show that Islamic banking globally has experienced a significant trend in the last 9 years and to be of significant interest for discussion and research. Notably, the density visualization analysis, which involves measuring the co-occurrence network of keyword pairs reveals a compelling trend, thus indicating that this research theme is still interesting to research today. However, further research is needed in more detail considering the increasing development of Islam.
DAMPAK PPN 12%, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP EFEKTIVITAS MODAL KERJA DENGAN STRATEGI KEUANGAN SEBAGAI PEMODERASI: (STUDI PADA INDUSTRI MAKANAN DAN MINUMAN DI BEI) Setiawan, Stevanus Willyam Adi; Fahamsyah, Mohammad Hatta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3724

Abstract

Introduction: This study examines the effect of a 12% Value Added Tax (VAT) policy, sales growth, and asset structure on the effectiveness of working capital, with financial strategy as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The aim of this study is to explore how changes in fiscal policy and internal company factors interact in influencing financial efficiency and liquidity.Methods: Using a quantitative panel data approach, this study employs Moderated Regression Analysis (MRA) to test the causal relationship between the independent variables (VAT policy, sales growth, and asset structure) and the dependent variable (working capital effectiveness), as well as the moderating role of financial strategy. MRA allows the inclusion of interaction terms to identify how the moderating variable strengthens or weakens the main relationships.Results: Asset structure has a significant positive impact on working capital effectiveness, whereas the 12% VAT policy and sales growth do not. Furthermore, financial strategy significantly moderates the relationship between asset structure and working capital effectiveness, thereby strengthening the positive influence between them.Conclusion and suggestion: Companies with a solid financial strategy can improve their liquidity efficiency and mitigate the financial pressures posed by the VAT increase. These findings demonstrate the importance of sound financial management and an adaptive strategy for maintaining operational stability amidst a changing fiscal environment. Keywords: 12% VAT Policy, Asset Structure, Capital Effectiveness, Financial, MRA, Sales Growth, Strategy, Working
Analisis Camel Pada Bank Syariah dan Dampaknya Terhadap Risiko Kredit Rakhmat, Adrianna Syariefur; Fahamsyah, Mohammad Hatta; Nurastuti, Preatmi; Ainulyaqin, Muhammad Hamdan
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15429

Abstract

This research aims to analyze the influence of ROA, NPF, NPM, BOPO and FDR on CAR. The sample used in this research used 60 data. The analytical tools used were Classic assumption test, multiple linear regression, t test, F test and determinant coefficient. The research results show that partially the variable Return on Assets (ROA) has a positive and significant effect on the Capital Adequation Ratio (CAR) and the Financing to Deposit Ratio (FDR) has a positive and insignificant effect on the Capital Adequation Ratio (CAR). Meanwhile, Non-Performing Financial (NPF), Net Profit Margin (NPM) and Operating Costs/Operating Income (BOPO) have a negative and significant effect on the Capital Adequation Ratio (CAR). Simultaneously, the variables Return on Assets (ROA), Non-Performing Financing (NPF), Net Profit Margin (NPM), Operational Costs/Operational Income (BOPO), and Financing to Deposit Ratio (FDR) have a significant positive effect on the Capital Adequation Ratio (CAR ). The determinant coefficient r square value of 0.571 means that the variables Return on Assets (ROA), Non-Performing Financing (NPF), Net Profit Margin (NPM), Operational Costs/Operational Income (BOPO), and Financing to Deposit Ratio (FDR) have an impact on The Capital Adequation Ratio (CAR) is 57.1% and there are still other variables remaining at 42.9%
Pengaruh Total Hutang, Biaya Operasional, dan Penjualan Terhadap Laba Bersih Pada PT. Sumber Alfaria Trijaya Tbk (Alfamart) Periode 2015-2024 Nopiyanti, Gina; Fahamsyah, Mohammad Hatta
JURNAL ADMINISTRASI & MANAJEMEN Vol 16, No 1 (2026): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v16i1.8053

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh total hutang, biaya operasional, dan penjualan terhadap laba bersih PT. Sumber Alfaria Trijaya Tbk (Alfamart) selama periode 2015-2024. Masalah penelitian timbul dari fluktuasi laba bersih perusahaan ritel, yang dipengaruhi oleh struktur keuangan dan operasional. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi linier berganda dengan data sekunder diperoleh dari laporan keuangan kuartal keempat (Q1-Q4) perusahaan, dan analisis dilakukan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa total hutang memberikan pengaruh signifikan positif terhadap laba bersih, nilai Sig 0,002 kurang dari 0,05 dan t-hitung 3,291 lebih dari t-tabel 1,688, biaya operasional tidak memberikan pengaruh signifikan dengan Sig 0,979 lebih dari 0,05 dan t-hitung 0,026 kurang dari t-tabel 1,688, dan penjualan memberikan pengaruh signifikan positif dengan Sig 0,002 dan t-hitung 3,383 lebig dari t-tabel 1,688. Penelitian ini memberikan wawasan bagi manajemen dalam mengoptimalkan struktur hutang dan strategi penjualan guna meningkatkan profitabilitas. Kata kunci: Total Hutang, Biaya Operasional, Penjualan, Laba Bersih