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All Journal Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Daulay, Nurfia Sintia
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Religion Economics, Econometrics & Finance

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Implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) 3 on the Sharia Bank Customer Behavior in Using Mobile Banking Daulay, Nurfia Sintia; Rasyid, Arbanur; Cahyani, Utari Evy; Lubis, Rizki Mulia
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.9448

Abstract

Mobile banking has transformed banking services, yet the adoption of Islamic mobile banking in North Padang Lawas Regency remains low. This study examines the impact of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovation on behavioral intention and user behavior. Using a quantitative approach, 200 respondents were selected through random sampling, and data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS) via WarpPLS 7.0. Results show that performance expectancy (β = 0.508, p < 0.001), price value (β = 0.200, p = 0.002), habit (β = 0.248, p < 0.001), and personal innovation (β = 0.152, p = 0.014) significantly influence behavioral intention, while effort expectancy, social influence, facilitating conditions, and hedonic motivation do not. Behavioral intention (β = 0.293, p < 0.001) positively impacts user behavior, with facilitating conditions (β = 0.234, p < 0.001) and habit (β = 0.136, p = 0.024) also contributing, but personal innovation showing no effect. Additionally, behavioral intention does not mediate the influence of facilitating conditions, habit, or personal innovation on user behavior. These findings highlight the importance of emphasizing perceived usefulness, affordability, and habitual engagement to boost Islamic mobile banking adoption in the region.
Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP RETURN SAHAM PADA PT BANK BTPN SYARIAH TBK DI INDONESIA Daulay, Nurfia Sintia
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i1.8480

Abstract

This study aims to determine the effect of Return On Assets, Return On Equity and Debt To Equity Ratio on stock returns at PT Bank BTPN Syariah Tbk in Indonesia. Stock Return is the expected rate of return on investments made in shares or several groups of shares through a portfolio. If Return On Assets increases, stock returns also increase. If Return On Equity decreases, stock returns also decrease and vice versa, if Return On Equity increases, stock returns also increase. If the Debt To Equity Ratio decreases, the stock return will increase. The data used in this research is the company's annual report of PT Bank BTPN Syariah Tbk. The method used in this variable is multiple regression analysis, the results of the study show that the variables ROA, ROE and DER jointly have a significant positive effect on Stock Returns at PT Bank BTPN Syariah Tbk in Indonesia in 2019-2022, while partially ROA and DER on Stock Returns at PT Bank BTPN Syariah Tbk in 2019-2022 and there is an effect of Return On Equity on Stock Returns at PT Bank BTPN Syariah Tbk in 2019-2022. 
Co-Authors Abdul Nasser Hasibuan Arbanur Rasyid Lubis, Rizki Mulia Nasirin, Wanda Khairun Siregar, Fatahuddin Aziz Utari Evy Cahyani