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All Journal Jurnal International Economic Sharia Advances in Accounting Innovation Advances in Environmental Innovation (ANEVA)
Mohammed Sultan Saif, Gehad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Impact of Shari’ah Supervisory Board Diversity on the Performance of Islamic Banks: Evidence from Yemen Emerging Economy Mohammed Sultan Saif, Gehad; Ika Sulistyawati, Ardiani; Karim, Abdul; Sista Devy, Happy
Journal International Economic Sharia Vol. 1 No. 2 (2024): September
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i2.140

Abstract

Objective: This study aims to examine the correlation between the diversity of the Shari'ah Supervisory Board (SSB) and the financial performance of Islamic banks in Yemen. In particular, it studies how age, gender, nationality, education, tenure, size, and cross-membership influence bank performance.Methods: A quantitative research approachwas used based on panel data from a sample of Islamic banks in Yemen. Return on Assets (ROA), Return on Equity (ROE) and Operational Efficiency (OE) were used to measure financial performance. To assess the relationship between SSB diversity and performance, I performed a multiple regression analysis using bank size and market conditions as control variables.Results: The results show that age diversity, gender diversity, nationality diversity, and education background diversity positively contribute to Islamic banks' financial performance. Tenure diversity and cross-membership had no significant effects, though. These results underscore the need for diversity of skills and backgrounds in the Shari'ah Supervisory Board.Novelty: This study adds to the existing body of knowledge by offering empirical insights into the relationship between SSB diversity and financial performance in the context of Islamic banking, specifically focused on Yemen. All of these aspects of diversity offer various perspectives on how governance structures influence performance.Policy and Research Implications: Overall, the findings indicate that Islamic banks need to look into diversifying their Shari'ah Supervisory Boards to achieve better governance and financial performance. Further research could investigate the longevity and prevalence of diversity among SSBs and can also be extending this to other regions or also to other financial sectors.
The Impact of Technology Readiness, Usefulness, and Ease of Use on AI-Based Accounting Software Adoption Dwianto, Agus; Nur Rahman, Arif; Itsnaini Ulynnuha, Ovi; Anam, Khoirul; Mohammed Sultan Saif, Gehad
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.87

Abstract

Objective: This study aims to examine the impact of technology readiness, perceived usefulness, and perceived ease of use on the adoption of AI-based accounting software among undergraduate accounting students in Indonesia.Methods: This study utilized quantitative research methodology and associative design to survey 359 accounting students from the Faculty of Business and Economics at several universities in Indonesia. A total of 247 participants were selected through purposive sampling. SEM-PLS was used to evaluate the data, which was collected through an online questionnaire and SmartPLS 3.0 software.Findings: The results indicate that technology readiness did not significantly influence technology adoption. However, perceived usefulness and perceived ease of use had strong positive effects. Specifically, perceived usefulness and perceived ease of use significantly predicted technology adoption, emphasizing the importance of these factors in students' willingness to adopt AI-based accounting software.Novelty: This study contributes to the literature by providing empirical evidence on the determinants of AI technology adoption in the context of accounting education, particularly in a developing country setting.Theory and Policy Implications: The results indicate that perceived benefits and simplicity of use are important factors in technology adoption, supporting the Diffusion of Innovation Theory and the Theory of Planned Behavior. Educational institutions should prioritize improving the perceived utility and user-friendliness of AI technologies by implementing tailored training programs and intuitive interfaces. This will promote greater acceptance and utilization of these technologies among students.
Islamic Intellectual Capital: Unveiling its Impact on Maqashid Shariah Performance under Corporate Governance Moderation Qurrota A'yun, Annisa; Mohammed Sultan Saif, Gehad; Andriansa, Rama; Nur Rahman, Arif; Danang Saputra, Aditya; Ayu Lestari, Mey
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i1.39

Abstract

This study investigates the performance of Islamic banking in Indonesia by analyzing the impact of Islamic Intellectual Capital (iB-VAIC) on Maqashid Shariah performance, with corporate governance as a moderating variable. Data from annual reports of Sharia-compliant banks listed on the Indonesia Stock Exchange over the period 2019-2023 were analyzed using multiple regression analysis in SPSS. The results reveal a negative direct effect of Islamic intellectual capital and board meetings on Maqashid Shariah performance. However, the interaction between Islamic intellectual capital and board meetings positively influences performance, suggesting a moderating role of corporate governance. These findings underscore the importance of effective management of intellectual capital and governance mechanisms to enhance performance aligned with Shariah principles in Islamic banking. Further research is recommended to deepen our understanding of these relationships and inform strategic decisions in the Islamic banking sector.
Investigating Environmental Governance Impact on Financial Performance: Role of Company Size in Indonesian Palm Oil Firms Ika Sulistyawati, Ardiani; Mohammed Sultan Saif, Gehad; Himmawan Dwi Nugroho, Arief
Advances in Environmental Innovation Vol. 1 No. 1 (2024): ANEVA - September
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i1.108

Abstract

Objective: Drawing up on naturalistic intelligence, the New Environmental Paradigm and environmental sensitivity concepts, this paper aims to investigate their relationships among high school students in terms of differences regarding significant connections of these relations hiop with each other within limits occured by socio-demographic variables through considering substantial environments from context-based higher education oriented phenomenon.Methods: We employed a quantitative approach using path analysis to test the direct and indirect effects of naturalistic intelligence, NEP on ESI. Among students responses were collected using a validated questionnaire which was statistically analyzed to find the significance of relations.Finding: A significant positive correlation existed between the New Environmental Paradigm and environmental sensitivity, but did not find a significant correlation of naturalistic intelligence with it. Results indicate that instilling a pro-environmental attitude is essential in increasing environmental sensitivity to adolescents.Novelty: This study presents a novel perspective by emphasizing the New Environmental Paradigm's role in shaping high school students' environmental attitudes, advocating for value-based education over mere skill enhancement.Conclusion: Our findings underscore the importance of instilling environmentally friendly values and attitudes, rather than just naturalistic skills when designing educational programs. Educators can cultivate environmental citizens ready to meet current challenges by including experiential learning with critical thinking into curricula.
Co-Authors Abdul Karim Andriansa, Rama Ardiani Ika Sulistyawati Arief Himmawan Dwi Nugroho Ayu Lestari, Mey Danang Saputra, Aditya Devy, Happy Sista Dwianto, Agus Itsnaini Ulynnuha, Ovi KHOIRUL ANAM Nur Rahman, Arif Qurrota A'yun, Annisa