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All Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar JAS (Jurnal Akuntansi Syariah)
Khansa Shabihah
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Social Sciences

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Analyst of Digital Banking in Digital Transformation Revy Amyneva Gulnoria; Khansa Shabihah; Rozihan
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2834

Abstract

The rapid growth of digital banking presents both opportunities and challenges for Islamic banking in Indonesia, particularly due to the relatively low levels of Islamic financial literacy and inclusion compared to conventional banking. This study aims to analyze the effect of digital transformation on Islamic financial inclusion, with adherence to sharia principles as a moderating variable that may strengthen or weaken this relationship. The study adopted a quantitative associative approach with an explanatory design, using secondary data obtained from the annual reports of Islamic Commercial Banks from 2020 to 2025. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that digital transformation has a significant positive influence on Islamic financial inclusion. In contrast, sharia compliance shows a significant negative effect. However, the interaction between the two variables is statistically significant, suggesting that sharia compliance strengthens the relationship between digital transformation and inclusion. These findings highlight the importance of integrating sharia values in digital strategies to ensure inclusive, trusted, and sustainable Islamic banking services in the digital era
Profitabilitas, Utang, dan Kinerja Keuangan di Bank-Bank Indonesia: Peran Moderasi Tata Kelola Perusahaan yang Baik Khansa Shabihah; Mutamimah Mutamimah; Dedi Rusdi; Revy Amyneva Gulnoria
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9122

Abstract

Financial performance is a key indicator of success for banking institutions, particularly in the context of managing profitability, debt structure, and the implementation of Good Corporate Governance (GCG). Although numerous studies have highlighted the role of financial performance in sustaining banking competitiveness, empirical research that specifically examines the effects of profitability and debt on financial performance while considering the moderating role of GCG quality in the Indonesian banking sector remains limited. This study aims to analyze the influence of profitability and debt on financial performance and to assess the role of GCG quality as a moderating variable in these relationships for banks listed on the Indonesia Stock Exchange over the 2010–2023 period. The study employed a quantitative approach using secondary data from financial reports, yielding 266 observations selected through purposive sampling. Data were analyzed using multiple linear regression with the aid of SPSS software. The results show that profitability, measured by Return on Assets (ROA), does not have a significant effect on financial performance, which is measured by Return on Equity (ROE), whereas debt, measured by the Debt to Equity Ratio (DER), has a positive and significant effect on financial performance. In addition, GCG quality, proxied by the presence of the Sharia Supervisory Board (Dewan Pengawas Syariah, DPS), has a positive effect on financial performance and strengthens the relationships between the financial variables and firm performance. These findings underline that appropriate debt management and high-quality GCG implementation are critical factors in enhancing banks’ financial performance. The implications of this study encourage banking management to continuously strengthen corporate governance in order to support long-term improvements in financial performance.
Co-Authors Dedi Rusdi Mutamimah Mutamimah Revy Amyneva Gulnoria Rozihan