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Agus Alimuddin
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FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Published by Institut Agama Islam Negeri Metro Lampung
ISSN : 26214636     EISSN : 26214644     DOI : https://doi.org/10.32332/finansia
Core Subject : Economy,
Economics, Econometrics & Finance
Finansia: Jurnal Akuntansi dan Perbankan Syariah (JAPS) diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Jurnal Finansia diterbitkan dua kali dalam satu tahun pada bulan Maret dan September.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah" : 8 Documents clear
PROFITABILITY DETERMINANTS OF INDONESIAN ISLAMIC BANKS: FINANCING TO DEPOSIT RATIO AND GOVERNANCE Wahyudi, Tri; Utami, Fiesty; Sabrina, Nur
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9516

Abstract

This study aimed to thoroughly examine the impact of financing-to-deposit ratio (FDR) on profitability of Islamic commercial banks in Indonesia, with Good Corporate Governance (GCG) acting as an intervening variable. In order to achieve the objective, financial data spanning 2015 to 2019, collected from annual reports and financial statements of selected banks were analyzed. Accordingly, regression and mediation analyses were adopted to test the hypotheses. The results showed that FDR did not significantly affect profitability (measured by Return on Assets (ROA)). GCG was also observed to not efficiently mediate the relationship between FDR and ROA. These findings suggest that other factors may play a more substantial role in determining profitability of Islamic banks. The present study underscores the importance of adopting conservative financing strategies and enhancing corporate governance frameworks designed specifically in adherence to Sharia regulations. Essentially, the insights provide valuable recommendations for bank managers and policymakers to improve financial performance and ensure sustainable growth in Islamic banking sector.
SHARIA COMPLIANCE IMPLEMENTATION IN ISLAMIC BANKING: A STUDY ON BUILDING CUSTOMER CONFIDENCE Lahuri, Setiawan Bin; Prastyaningsih, Ika; Mahfudz, Akhmad Affandi; Ahmad, Rusyda Afifah; Muhammad, Izlawanie
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.7949

Abstract

The lack of customer trust in Islamic banks has led to in a persistently low market share of the Islamic financial market in Indonesia, which is currently below 5.33%. Therefore, this study aims to investigate the implementation of Sharia compliance in Indonesian Sharia Banks, with a particular emphasis on social performance. The qualitative methods and Analysis Network Process (ANP) were used to investigate this phenomenon, with data collected from banking compliance officers, staff, and Sharia compliance experts. The results of this study show that Bank Syariah Indonesia Solo Branch has successfully implemented Sharia compliance across 42 items comprising 6 indicators of the Islamic Social Reporting Index. This comprehensive method is evident in the bank's focus on operations, products, and employees, showing a holisitic commitment to Sharia compliance in Islamic banking.
Pengaruh Pendidikan Literasi Keuangan Terhadap Perencanaan Keuangan Siswa Sekolah Muslim Santitham, Thailand Selatan. Sofiyani, Putri; Saraswati, Henny; Hillalliyati, Najmi; Shumalee, Shakirin
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.8951

Abstract

This research aimed to examine the influence of financial literacy and behavior on students' financial planning at the Muslim Santitham Foundation School. Adopting a quantitative method, questionnaires were used as the primary data collection instrument. A total of 100 students from Matthayom levels 4 to 6 were purposively selected as the respondents. The results showed that financial literacy had a positive and significant impact on students' financial planning skills. In contrast, financial behavior, while showing a positive effect, did not significantly influence their planning. Despite financial literacy not being explicitly integrated into the school curriculum, the students demonstrated a satisfactory understanding of the basic principles of personal financial management. This research addressed a critical gap by exploring how financial literacy contributed to shaping planning among students, particularly within a cultural context where discussing financial matters was relatively new.
THE EFFECT OF GENDER DIFFERENCES, AUDIT FEES, AUDIT WORK EXPERIENCE, AND INDEPENDENCE ON AUDIT QUALITY Utama, Fikri Rizki; Islam, Maruful
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9372

Abstract

Public accountants (APs) are required to maintain Audit Quality (KA) to produce financial statements (LK) that meet predetermined standards. Therefore, this study aims to determine the influence of gender differences, audit fees, audit work experience, and auditor independence on financial statements. The study procedures were carried out using a survey method, and the sample population was selected with convenience sampling by taking the condition of public accountants who work at KAP in Bandar Lampung City. Data were obtained using a questionnaire and then processed with the SPSS program. The results showed that audit work experience and auditor independence had a significant influence on KA. However, gender differences and audit fees had no significant effect.
DETERMINANTS OF SHARIA FINANCE INCLUSION IN THE STUDENT ENVIRONMENT Pinilih, Muliasari; Shaferi, Intan; Purwadi, Purwadi; Sejati, Maulita Nur; Sain, Juwita Anggraini
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9418

Abstract

This study aimed to analyze the influence of financial literacy, technology, and self-efficacy on Islamic financial inclusion. The investigation further examined the differences in Islamic inclusion levels across different student groups. In order to achieve the stated objective, data was collected through the administration of a questionnaire to 174 students, after which an analysis was carried out using the t-test, F-test, and independent test differential approaches. The obtained results showed that financial literacy had a partial influence, while financial technology had no effect on Sharia financial inclusion. Accordingly, financial self-efficacy was observed to influence Islamic financial inclusion only in the business and management student group and not in the non-business and management group. It is also important to state that the analysis results did not show any difference in Islamic financial inclusion and financial literacy, but a difference was found between financial technology and financial self-efficacy of the two groups.
GREEN COMPETITIVE ADVANTAGE: THE INFLUENCE OF ENVIRONMENTAL AWARENESS AND HUMAN RESOURCES ON SMES Rafidah, Rafidah; Samad, Khairunnisa Abd.; Adawiyah, Rabiyatul; Rahma, Sri; Alwi, Ahmad Afwan
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9444

Abstract

This study aimed to thoroughly examine the influence of Environmental Awareness and Green Intellectual Capital (GIC), on Green Competitive Advantage, with Green Human Resource Management (GHRM) serving as the mediating or intervening variable. The investigation is particularly important, specifically considering the fact that business actors are currently paying more attention to the adoption and implementation of green business. This adoption is typically in a bid to address the issue of global warming as well as its impact on nature and the increasing consumer decision to make purchases with consideration for environmentally friendly products. In order to achieve the objective, analyzed using Structural Equation Model-Partial Least Square (SEM-PLS). The results showed that Environmental Awareness significantly influenced the increase of knowledge about the green environment, and this, in turn, impacted the management of competent human resource. Furthermore, intellectual capital (IC) was found to have no direct influence on Competitive Advantage of a business, and Green Human Resource Management acted as an effective mediator of the relationship between Environmental Consciousness affects Competitive Advantage.
SHARIA FINTECH: CURRENT ISSUES AND FUTURE OPPORTUNITIES Aulia, Dina; Syukron, Muhammad; Khomsiyah, Khomsiyah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9489

Abstract

This research was conducted to determine the present and future focus on topics related to sharia fintech through the bibliometric and visualization analysis of 380 papers retrieved from the Google Scholar database. The process was based on cluster analysis as well as the evaluation of events and all keywords. The results showed that publications related to sharia fintech increased rapidly since the beginning of 2016. Moreover, the most prolific journals, cities, regions, institutions, and authors identified were JIEI, Jakarta, West Java, STIE AAS, and T Trimulato respectively. The most frequent keywords were Sharia Fintech, Indonesia, Fintech, and Sharia. The six main research trends identified included Principles and Practices of Islamic Finance, Innovative Financial Technology, Studies or Research on Financial Technology, Fintech Association and MSME Development in Indonesia, Covid Analysis and Case Studies in the Context of Sharia Fintech, as well as Sharia Peer Lending. Therefore, this research was able to provide a comprehensive analysis of the trends in Islamic fintech and identify future directions.
EVALUATION OF THE IMPACT OF THE SHARIA MINI BANK LABORATORY ON STUDENT COMPETENCE Yoesoef, Yoesrizal Muhammad; Hayati, Husna; Khairisma, Khairisma; Syarif, Muhammad Fazlurrahman
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9507

Abstract

This study aimed to provide an overview concerning the role of the Islamic mini bank laboratory in improving student competence. A qualitative methodology was used comprising field observations, interviews, and document analysis. The results showed that there is a need for improved facilities, additional management members, and public-oriented promotions. Four empowerment models for Islamic mini bank laboratory were identified, with the fourth stage being the most effective in the context of "Mereka Belajar". The impact on the competence of student in Islamic banking has not reached the maximum potential due to the lack of compliance with the latest Islamic mini bank application standards. Therefore, it is very appropriate to have a better laboratory that follows the growth of Islamic banking. Aside from understanding the practice of Islamic mini bank laboratory, student must also be equipped with other competencies needed to compete and work effectively in Islamic banking.

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