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This Author published in this journals
All Journal Al-Mashrof: Islamic Banking and Finance Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Ulfah, Ghina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisysis Of The Influence Of Company Size, Liquidity Ratio, and Operating Expense Ratio On Probability Levels Of Islamic Insurance Companies In Indonesia For The 2017 – 2021 Periode Devi, Yulistia; Ulfah, Ghina; Kurniawan, Agus; Diah Mukminatul
Al-Mashrof: Islamic Banking and Finance Vol. 4 No. 2 (2023): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v4i2.20843

Abstract

This research aims to determine the influence of company size, liquidity ratio, and operating expense ratio partially and simultaneously on the profitability of Islamic insurance companies in Indonesia for the 2017-2021 period and discuss the profitability of Islamic insurance companies from an Islamic economic perspective. The data analysis consists of descriptive statistical analysis and panel data regression techniques with Eviews 12 sv software. Using a purposive sampling technique, the research sample consisted of 20 Islamic insurance companies in Indonesia from 2017-2021. The research results showed that only company size influences profitability (ROE). The influence showed a significant positive effect. Meanwhile, the liquidity and operating expense ratios do not affect profitability (ROE). Meanwhile, these three variables simultaneously influenced Islamic insurance companies' profitability (ROE) in Indonesia in 2017-2021. Then, the profitability of Islamic insurance companies from an Islamic economic perspective not only considers ways to gain profits but also aspects of the blessings and pleasure of Allah SWT so that it is not only worldly profits but falah or prosperity in the world and the hereafter. Keywords: Islamic Insurance, Profitability, Operating Expense Ratio, Liquidity Ratio, and Company Size
The Influence of Accounting Knowledge, Information Technology, and Government Support on the Use of Accounting Information on MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency Amanda, Putri Amelia; Eliza, Any; Ulfah, Ghina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.568

Abstract

This study aims to analyze the influence of accounting knowledge, information technology, and government support on the use of accounting information in MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency. The research employed a quantitative method through the distribution of questionnaires to 44 respondents. Data analysis was conducted using SmartPLS. The results of the study indicate that government support has a positive and significant effect on the use of accounting information, while accounting knowledge and information technology do not have a positive and significant effect on the use of accounting information. This research provides both theoretical and practical contributions in encouraging the use of accounting information as a basis for decision-making and financial management in MSMEs efficiently and sustainably. It is recommended that the government and MSME actors strengthen collaboration in training and financial system digitalization.
The Influence of Accounting Knowledge, Information Technology, and Government Support on the Use of Accounting Information on MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency Amanda, Putri Amelia; Eliza, Any; Ulfah, Ghina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.568

Abstract

This study aims to analyze the influence of accounting knowledge, information technology, and government support on the use of accounting information in MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency. The research employed a quantitative method through the distribution of questionnaires to 44 respondents. Data analysis was conducted using SmartPLS. The results of the study indicate that government support has a positive and significant effect on the use of accounting information, while accounting knowledge and information technology do not have a positive and significant effect on the use of accounting information. This research provides both theoretical and practical contributions in encouraging the use of accounting information as a basis for decision-making and financial management in MSMEs efficiently and sustainably. It is recommended that the government and MSME actors strengthen collaboration in training and financial system digitalization.
Co-Authors Agus Kurniawan Amanda, Putri Amelia Any Eliza Diah Mukminatul Yulistia Devi