Adnan, Muhammad Ichsan
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Islamic Banking Stability: A Bibliometric Analysis Adnan, Muhammad Ichsan; Majid, M. Shabri Abd; Gunawan, Eddy
Falah: Jurnal Ekonomi Syariah Vol. 9 No. 2 (2024): AUGUST
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v9i2.28991

Abstract

The rapid evolvement and higher stability of Islamic banking institutions across the global Muslim world as compared to their conventional banking industry has attracted more researchers to explore Islamic banks as one of the viable financial institutions to the existing unstable global financial system. This study intends to analyze descriptively the trends of research on the theme of Islamic banking stability. This study using bibliometrics analysis collected from published articles in international reputable journals indexed in the Scopus database over the period from 2010 to 2020. To analyze the selected articles used VOSviewer software and microsoft excel spreadsheet from publish and perish database using the keywords of Islamic bank, bank stability, and Islamic banking stability. The result found that there were an increasing number of articles published on the topic. This study recorded 175 articles on the topic, authorized by 149 authors from different countries, and published in 103 international reputable journals. These findings showed that the topic of Islamic banking stability has become one of the important issues of global financial stability. This study contributes to the field of Islamic finance by mapping the existing studies on the Islamic banking stability and enrich the literature in the discourse of Islamic banking stability.
Mapping Emerging Themes in Sustainability Accounting: A Systematic Literature Review Darmawati, Cut; Miraza, Chairanisa Natasha; Adnan, Muhammad Ichsan
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13219

Abstract

Sustainability accounting has developed into a critical field of study that supports responsible business practices in relation to environmental, social, and governance (ESG) dimensions. Although the number of publications addressing this topic has grown considerably in recent years, limited research has systematically identified the main themes and variables most frequently discussed in sustainability accounting literature. This study aims to map the emerging themes in sustainability accounting through a systematic literature review combined with content analysis. Data were obtained from the Scopus database using the keywords “sustainability accounting” and “green accounting.” The inclusion criteria required that articles be published in Scopus-indexed journals, written in English, issued between 2021 and 2024, and explicitly focused on sustainability accounting or ESG reporting. From an initial collection of 71 documents, 42 articles met the criteria and were analyzed. The findings indicate that dominant thematic categories include sustainability disclosure, green accounting, ESG reporting, environmental information quality, and the financial materiality of sustainability issues. In addition, subtopics such as green regulation, voluntary reporting systems, and the linkage between financial and environmental performance are frequently explored. The study also reveals variations in methodological approaches and the geographical distribution of research. These findings contribute to a more comprehensive understanding of the knowledge structure in sustainability accounting and provide a foundation for future research directions in this domain.
Asimetri Informasi dalam Holding Period Saham: Sebuah Kajian Literatur Sistematis Fonna, Rizki Putri Nurita; Adnan, Muhammad Ichsan; Fajri, Abdul Malik
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13208

Abstract

This paper is designed to systematically investigate the influence of information asymmetry on stock holding periods using a Systematic Literature Review (SLR) approach. The literature was gathered through the Publish or Perish software, utilizing data from the Google Scholar database for 2020–2025 with the keywords “Holding Period” and “Stock.” From an initial search that yielded 77 articles, 21 were selected based on criteria related to research focus, methodology, and accessibility. These selected articles were further analyzed to identify research trends, methodological approaches, key variables, and contexts. The findings indicate that information asymmetry, frequently assessed through the bid-ask spread, it has a substantial impact on investors’ decision-making regarding the duration of stock ownership. Although the literature presents some variation in findings, most evidence suggests that higher levels of information asymmetry tend to shorten holding periods due to increased uncertainty and risk. The review also highlights that most publications on this topic originate from Universitas Pelita Bangsa. The study enhances the body of literature in this field by consolidating scattered evidence and presenting a comprehensive review, while identifying future research directions in behavioral finance and market transparency.
Analisis Perbandingan Prediksi Kebangkrutan Perbankan Syariah dan Konvensional di Indonesia Adnan, Muhammad Ichsan; Fahlevi, Heru
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 1 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.37

Abstract

The purpose of this study was to compare the stability of Islamic and conventional banking in Indonesia by measuring financial distress/ bankruptcy predictions through the Altman Z-Score and Grover G-Score methods for a period from 2016 to 2018. The study evaluated 11 Islamic banks and 40 conventional banks by using Independent Sample T-Test. The results in this study indicated a difference between Islamic and conventional banking based on the Altman Z-Score and Grover G-Score methods. Calculations based on the Altman Z-Score method on Islamic banks indicated that there were 2 banks that were not bankrupt, 1 bankrupt and 11 banks were in the grey zone. Whereas in conventional banks there were 2 banks that were predicted not to go bankrupt, 25 banks that were in the grey area, and 13 banks were predicted to go bankrupt. Based on the Grover G-Score calculation, there were no bankrupt banks, both Islamic banks and conventional banks. The study showed that Islamic banks were more stable than conventional banks.