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Determinasi Profitabilitas pada Lembaga Keuangan Syariah: Sebuah Studi Literatur Salwa Nissa Zahra; Khansa, Jeslyn Faiza
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.657

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam faktor-faktor yang mempengaruhi profitabilitas di lembaga keuangan syariah melalui pendekatan studi literatur. Dengan melakukan analisis terhadap berbagai literatur yang relevan, penelitian ini diharapkan dapat memberikan pemahaman yang komprehensif mengenai dinamika yang mempengaruhi profitabilitas lembaga keuangan syariah. Hasil penelitian menunjukkan variable yang signifikan terhadap profitabilitas untuk jangka pendek adalah NPF, FDR, BOPO, DPK, dan pembiayaan mudharabah serta murabahah. Sedangkan untuk jangka panjang yaitu CAR, BOPO, DPK, dan BI Rate mempengaruhi profitabilitas, dengan pembiayaan mudharabah dan BOPO sebagai yang paling berpengaruh. Untuk ROA yang paling bersignifikan pada umumnya yaitu NPF dan CAR. BOPO negative terhadap ROA, sedangkan FDR pengaruhnya bervariasi dan kadang tidak signifikan. Untuk efisiensi memiliki dampak yang sangat besar terhadap profitabilitas, sedangkan pada regulasi terdapat perubahan suku bunga deposito yang dapat mempengaruhui ROA dan ROE.
Transparency and Accuracy: How Forensic Audits and Whistleblowers Create a Fraud-Free Business Environment Setiawan, Rasyid; Khansa, Jeslyn Faiza; Pusvita, Hana; Ledi, Ledi; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v4i1.4516

Abstract

This study aims to investigate the critical roles of forensic audits and whistleblowers in creating a business environment free from fraudulent practices. Through an in-depth analysis of their respective contributions, this research seeks to provide a better understanding of how transparency and accuracy can form the foundation for establishing a more ethical and fraud-free business environment. The research method used in this article is qualitative. This type of research falls under a literature review study by examining 10 relevant journals discussing how forensic audits and whistleblowers contribute to creating a fraud-free business environment. The selection of these ten articles was carried out through a filtering process using inclusion and exclusion criteria. The study was compiled through a literature review, with sources accessed from various platforms, including national and international journal websites such as Google Scholar, PubMed, ScienceDirect, ProQuest, and Wiley.The results of this study indicate that transparency and accuracy are two main pillars in maintaining the integrity of the business environment. These principles are not only ethical guidelines but also the foundation for ensuring a business’s long-term success and sustainability. Forensic audits and whistleblowers are two key factors that play a vital role in fostering a fraud-free business environment.
Exploration of Customer Interest in Using M-Banking Facilities at PT BRK Syariah Pekanbaru Khansa, Jeslyn Faiza; Azmi, Zul
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.5494

Abstract

This research aims to explore what factors encourage BRK Syariah Pekanbaru customers' interest in using M-Banking facilities. We conducted a field survey to obtain data. By using a qualitative descriptive approach, data collected by interview method, then collected, classified, and tested to be further analyzed. The results showed that the services available in the BRK Syariah Mobile application feature have attracted customers in transacting easily because by using the BRK Syariah Mobil application users can make transactions anywhere and anytime without having to visit BRK Syariah offices and ATM machines. However, the BRK Syariah Mobile application application still has to improve services by providing cash deposit and withdrawal features so that customers can make money deposit and withdrawal transactions without using an ATM card and the application must also continue to be improved in the network so as to minimize the occurrence of an erroneous BRK Syariah Mobile application.