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Pengaruh Transparansi, Akuntabilitas, dan Responsivitas Dana Desa Terhadap Pemerintahan Desa: Studi Kasus di Kecamatan Ngunut Aca, Ferlian; Made, Anwar; Emha Amir Fikri Anas, Dimas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8993

Abstract

This resears aims to analyze the influence of transparency, accountability, and responsiveness of village funds on the performance of village governance. The main theory used in this research is Stewardship Theory, which states the existence of local administration as one of the trusted institutions in accordance with its obligations and functions. The research method employes is a quantitative approach using data collection thechniques through questionnaires filled out by village heads, village secretaries, treasurers, and heads of service sections. The collected data is numerical and is processed using the Smart PLS application. The results of this study show that transparency and accountability have a significant effect on the performance of village governance, while responsiveness does not have an effect on the performance of village governance.
Peran Ukuran Bank dalam Memoderasi Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Syariah di Indonesia Tahun 2019-2023 Alfianto, Muhammad Kevin; Emha Amir Fikri Anas, Dimas; Retna Sari, Ati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6642

Abstract

This study provides an analysis of the role of financial performance in the profit-sharing rate of mudharabah deposits at Islamic Commercial Banks in Indonesia by measuring financial performance through Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Return on Assets (ROA). Additionally, the study evaluates the role of Bank Size as a moderating variable in these relationships. Using a quantitative approach, the study involved 8 Islamic Commercial Banks as samples during the 2019–2023 period. Data analysis was conducted using the Moderated Regression Analysis method to examine the direct effects of independent variables and the moderating effect of Bank Size. The findings reveal that BOPO does not have a significant impact on the profit-sharing rate of mudharabah deposits. However, NPF and ROA were found to significantly affect the profit-sharing rate. Furthermore, Bank Size was proven unable to moderate the relationship between BOPO, NPF, and ROA with the profit-sharing rate of mudharabah deposits.