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All Journal Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Fatih, Faiz Al
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Economics, Econometrics & Finance

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PENGARUH PEMBIAYAAN MURABAHAH, INTELLECTUAL CAPITAL, DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK SYARIAH Fatih, Faiz Al; Hatmoko, Haryo Wahyu; Sunarmo, Agus; Faturokhman, Agus
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.14148

Abstract

This study aims to investigate the influence of murabaha financing, intellectual capital, and zakat on the financial performance of Islamic commercial banks in Indonesia, proxied by Return on Assets (ROA), during 2017-2019. Using secondary data from the annual financial reports of 12 Islamic banks listed by the Financial Services Authority (OJK), the analysis was conducted with multiple linear regression methods. The findings reveal that murabaha financing and intellectual capital significantly influence financial performance, indicating their critical roles in enhancing profitability and operational efficiency. However, zakat was found to have no significant impact on financial performance despite its importance as a manifestation of social responsibility. This study highlights practical implications for Islamic banks to optimize murabaha financing management, develop intellectual capital, and enhance transparency in zakat management to build public trust. Recommendations for regulators include providing incentives for zakat-active banks and encouraging integrated zakat reporting. Future
ANALISIS TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM SIDA MEGAR CILACAP Fatih, Faiz Al; Zaidan, Naufal Ali; Wiratno, Adi
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.14359

Abstract

This study aims to evaluate the health level of Koperasi Simpan Pinjam Sida Megar in Cilacap Regency during the 2021-2023 period. The assessment is based on the indicators stipulated in Regulation No. 20/Per/M.KUKM/XI/2008 by the Ministry of Cooperatives and SMEs, which include aspects of capital, asset quality, management, efficiency, liquidity, independence, and cooperative identity. The data used are financial statements of the cooperative, and a descriptive quantitative analysis was employed to generate evaluation scores. The results indicate that the cooperative achieved a fairly healthy status for most indicators but faced challenges in liquidity, independence, and member participation. These findings provide important insights for cooperative managers to improve performance and operational sustainability.should inform the readers briefly about the manuscript’s purpose, methods, findings, and values.
IMPLEMENTING BUSINESS INTELLIGENCE TO IMPROVE BUSINESS PERFORMANCE Setyaningrum, Novi Tri; Fatih, Faiz Al
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16758

Abstract

Business Intelligence (BI) has grown rapidly in recent years and has become one of the key components in business strategies to improve operational efficiency, support data-driven decision-making, and strengthen corporate competitiveness. Business Intelligence enables organizations to collect and integrate data from various sources, then analyze the data to provide deeper insights. This article aims to explore the application of Business Intelligence, its benefits, challenges faced, and practical solutions that can be implemented to maximize the potential of Business Intelligence in improving business performance. This research utilizes a systematic literature review method that covers recent studies between 2019 and 2024. The results show that the implementation of Business Intelligence can increase a company's operational efficiency, improve risk management, and enhance strategic decision-making. However, Business Intelligence implementations also face a number of challenges, such as data quality issues, as well as high initial implementation costs. The article also offers practical solutions to overcome these obstacles, including data infrastructure development, employee training, and a phased implementation approach.
Co-Authors Adi Wiratno, Adi Faturokhman, Agus Hatmoko, Haryo Wahyu Setyaningrum, Novi Tri Sunarmo, Agus Zaidan, Naufal Ali