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All Journal IIJSE Islamic Economics and finance in Focus (IEFF)
Darmawan, Rifki
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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EFISIENSI ASURANSI JIWA SYARIAH: PENDEKATAN DATA ENVELOPMENT ANALYSIS Darmawan, Rifki; Satria, Dias
Islamic Economics and finance in Focus Vol. 2 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ieff.2023.02.02.05

Abstract

This research was intended to measure the efficient value of Sharia life insurance in Indonesia with the span of 2018-2021. The data used in this study was 10 Sharia life insurance companies obtained from financial reports each company. The measuring instrument used in this study is a non-parametric type using the Data Envelopment Analysis (DEA) method. The results obtained in this study are that Sharia Life Insurance companies in Indonesia have not reached an efficient level. That's supported by an average technical efficiency value (TE) of 0.72 %, pure efficiency (PTE) of 0.81 %, and scale efficiency (ES ) of 0.87%.
The Role of Profitability in the Influence of E-Commerce Implementation and Financial Accounting Standards on Enhancing the Competitiveness of Micro, Small, and Medium Enterprises (MSMEs) Ayem, Sri; Darmawan, Rifki
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8037

Abstract

This study aims to analyze the influence of e-commerce implementation and the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on enhancing MSMEs’ competitiveness, with profitability as a moderating variable. In the face of the digital era and increasing market competition, MSMEs are required to adapt by utilizing information technology and improving financial governance. The research method used is quantitative, employing a survey approach involving a number of MSME actors. The results show that both e-commerce implementation and SAK EMKM have a positive and significant effect on improving MSME competitiveness. Furthermore, the profitability variable is proven to strengthen the relationship between e-commerce and competitiveness, but does not enhance the relationship between SAK EMKM and competitiveness. These findings align with Contingency Theory, which states that the effectiveness of a strategy depends on its alignment with an organization’s internal and situational conditions. In the context of MSMEs, the success of digital and accounting strategies is highly influenced by technological readiness, leadership quality, and the financial condition of the business. This study provides practical implications for MSME actors, the government, and other stakeholders in formulating business development strategies amidst digital economic transformation.
Co-Authors Dias Satria Sri Ayem