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INDONESIA
J-EBIS (Jurnal Ekonomi dan Bisnis Islam)
ISSN : 25021397     EISSN : 25408100     DOI : -
Core Subject : Economy, Education,
The Journal that published by Faculty of Economic and Islamic Busines, State Institut for Islamic Studies (IAIN) Zawiyah Cot Kala Langsa, This journal focused on Islamic Economics and Finance studies. The Journal is published twice a year on April and October. The aim of the journal is to disseminate the Islamic economics and finance.
Arjuna Subject : -
Articles 235 Documents
Pengaruh Company Size, Profitabilitas, Dan Rasio Leverage Terhadap Islamic Social Reporting Pada Perusahaan Perbankan Syariah Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Zuliani, Rafiza; Nurhaliza; Zefri Maulana; Nur Kumalahayati
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.9513

Abstract

This research aims to examine the influence of company size, profitability, and Leverage ratio on Islamic Social Reporting (ISR) in Islamic banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. The type of data in this research is secondary data in the form of time series. The analytical method used in this research is multiple regression analysis, T-test, F-test and coefficient of determination. The data sources in this research are financial reports, annual reports and sustainability reports of sharia banking companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. From the results of the T-test analysis, it was found that company size, profitability had a significant positive influence, while leverage had no significant influence. From the results of the simultaneous analysis, it was obtained that Fcount (8.849) > Ftable (3.294) with a significance degree of 0.000 > 0.05. This means that Ho is rejected and Ha is accepted. The conclusion is that there is a significant influence between company size, profitability and leverage together (simultaneously) on ISR disclosure. This shows that when these three variables are analyzed together, they do make a significant contribution to corporate social responsibility disclosure in ISR reports.
Pengaruh Faktor Internal Dan Eksternal Terhadap Profitabilitas Pada Bank Syariah Indonesia Nurjanah, Nurjanah; Wahyu Bima Susanto; Alfian
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.9778

Abstract

The Islamic banking industry in Indonesia has experienced rapid growth in recent years, in line with the increasing demand for Sharia-based financial services. However, the profitability of Sharia Foreign Exchange Banks still faces complex challenges, both from internal factors and external factors. A deep understanding of the influence of these factors is essential to improve the financial performance of Islamic banks. quantitative research, using quarterly financial data from 2016-2023 and multiple regression analysis. The results of this study show that Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) have a significant influence on Bank Muamalat's Return on Assets (ROA). Good NPF management contributes to increased profitability, while the increase in FDR reflects the efficiency of fund distribution which also improves the bank's financial performance. In contrast, the inflation variable and BI Rate did not show a significant influence on ROA. This can be explained by the difference in the operational mechanism of Islamic banks that do not use the interest system so the impact of changes in interest rates and inflation on profitability is more limited.
Analisis Determinan Kemiskinan Di Provinsi Aceh Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening Yusniar, Dicky Wayus; Talia Jesika Berutu; Sri Asmaul Husna; Asnidar; Ahmad Ridha
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.9872

Abstract

Poverty in Aceh Province is a multidimensional problem that is influenced by education, health, and labor force participation. This study aims to analyze the effect of average years of schooling, life expectancy, and labor force participation rate on poverty, either directly or through economic growth as a mediating variable. The data used is secondary data from 2011-2023 which is analyzed using path analysis techniques. The results show that average years of schooling have a significant negative effect on poverty, both directly and indirectly through economic growth. In contrast, life expectancy and labor force participation rate do not show a significant effect on economic growth and poverty. Economic growth, although fluctuating, does not significantly affect the poverty rate in Aceh Province. These findings emphasize the importance of improving education as a key poverty alleviation strategy and the need for formal sector development to maximize labor force participation.
Financial Inclusion Through E-Wallets: A Besitang Case Study On Promotions, Brand Image And Purchase Behavior Kurlillah, Anis; Munadiati, Munadiati; Safarida, Nanda; Maulana, Zefri; Hafiza, Aulia
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.9897

Abstract

This study explores how e-wallets promote financial inclusion in Besitang, a non-metropolitan Indonesian city. We investigate the influence of features, promotions, and brand image on e-wallet purchasing decisions. A quantitative survey targeting 100 smartphone-owning workers and students was conducted. Analysis revealed that all three factors (features, promotions, and brand image) have a significant positive impact on e-wallet usage (p < 0.05). Together, they explain 80.7% of the variation in purchasing decisions, highlighting their crucial role in e-wallet adoption. These findings emphasize the importance of e-wallet providers implementing innovative features, attractive promotions, and a strong brand image to drive financial inclusion in non-metropolitan areas. The study offers valuable insights for e-wallet companies and opens avenues for further research on e-wallet adoption drivers.
Analisis Pengaruh Kredibilitas Financial Technology, Literasi Keuangan, Dan Literasi Financial Technology Terhadap Intensitas Penggunaan Fintech (Studi Kasus Pada Generasi Z Wilayah Karesidenan Pekalongan) Mu'aliyah, Ni'mah Mu'aliyah
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 10 No 2 (2025)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v10i2.10772

Abstract

This study aims to analyze the effect of financial technology credibility, financial literacy, and financial technology literacy on the intensity of Fintech use among users in the Pekalongan Prefecture. The study used a quantitative approach with multiple linear regression analysis techniques to test the relationship between the independent and dependent variables. The results showed that financial technology credibility and financial technology literacy have a significant influence on the intensity of Fintech use, while financial literacy has no significant effect. The contribution of these variables to the intensity of Fintech use reached 22.1%, with financial technology credibility and literacy being the main driving factors. This study emphasizes the importance of improving financial education and strengthening trust in Fintech services to encourage wider adoption of financial technology.