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All Journal Indonesian Accounting Literacy Journal Journal of Applied Islamic Economics and Finance
Putranda, Muhammad Imaduddin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Sharia Supervisory Board Characteristics on the Maqashid Shariah Index in Islamic Commercial Banks Setianingsih, Ratih; Mai, Muhamad Umar; Ruhana, Nafisah; Putranda, Muhammad Imaduddin; Sumiyati, Sumiyati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6775

Abstract

This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index.
Tekanan Fiskal, Kapabilitas Internal Audit, dan Penyerapan Anggaran Pemerintah Daerah di Indonesia Fitri Fitri; Rosmayanti Rosmayanti; Arsheilla Tiara Rahayudhy; Vivi Novila Dachi; Hani Kustyanti Kusnadi; Verna Budi Amanda; Muhammad Imaduddin Putranda; Elok Faiqoh Himmah
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.6885

Abstract

This study examines the influence of fiscal pressure and internal audit capability on budget absorption in district and city governments in Indonesia. Recurring failures to achieve the 100% budget absorption target represent a significant public sector challenge, as low absorption weakens public service quality and hinders regional economic growth. Grounded in Stewardship Theory, which emphasizes responsible management and effective internal oversight, this study uses secondary data from BPKP Performance Reports, regional budget documents, and budget realization reports for 2018–2022. Panel data regression analysis via SPSS was employed to test the hypotheses. Results indicate that fiscal pressure negatively and significantly affects budget absorption, while internal audit capability has a positive and significant effect. Simultaneously, both variables significantly influence budget absorption, providing empirical evidence that strong internal oversight is essential for improving local government budget implementation effectiveness.
Does Cybertech Spending, Income Diversification, and Operational Efficiency Matter for Islamic Bank Stability? Dika Pratama Putra; Setiawan Setiawan; Hasbi Assidiki Mauluddi; Muhammad Imaduddin Putranda
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.6758

Abstract

Banks function to allocate funds from surplus parties to deficit parties. It must maintain its stability to avoid financial crisis and economic recession. This study examines spending on cybertech security, income diversification, and operational efficiency on bank stability. This research is quantitative research. The population in this study is Islamic commercial banks in Indonesia and issued annual reports for 2014 to 2024. There are 16 research samples. The results of this study indicate that the Cybertech Security variable and income diversification have a significant positive effect on the financial stability of Islamic banking in Indonesia. While the BOPO ratio as proxy for operational efficiency has a significant negative effect on the financial stability of Islamic banking in Indonesia.
Co-Authors Amanda, Verna Budi Arsheilla Tiara Rahayudhy Dika Pratama Putra Elok Faiqoh Himmah Fitri Fitri Hasbi Assidiki Mauluddi Kusnadi, Hani Kustyanti Mochamad Umar Mai Rosmayanti Rosmayanti Ruhana, Nafisah Setianingsih, Ratih Setiawan Setiawan SUMIYATI SUMIYATI Vivi Novila Dachi