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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 215 Documents
 18   19   20   21   22 
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.
APPLICATION OF ACCOUNTING INFORMATION IN INFLUENCING THE FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES WITH FINANCIAL LITERACY AS A MODERATOR VARIABLE Budi Gautama Siregar; Aswadi Lubis; Zaki Zaini
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): 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.v8i1.10126

Abstract

The low utilization of accounting information by MSEs actors in managing and controlling business finances has resulted in suboptimal financial performance of MSEs. The objective of this study is to analyze the effect of the application of accounting information on the financial performance of MSEs with financial literacy as a moderator variable. The proper application of accounting information is expected to enhance the financial performance of MSEs, considering the importance of accounting information in making more accurate business decisions. Data were collected through questionnaires distributed to MSEs actors, with a purposive sampling method. The analytical technique applied is moderating regression analysis to test the relationship between the research variables. The results show that the application of accounting information has a positive and significant effect on the financial performance of MSEs. In addition, financial literacy is proven to moderate this relationship by strengthening the influence of accounting information on financial performance.
FACTORS ON NON-PERFORMING FINANCING OF SMES AT BPRS IN INDONESIA Choirul Anwar; Lili Puspita Sari; Hotman Hotman
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): 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.v8i1.10137

Abstract

NPF in the largest Islamic banking occurs in BPRS institutions compared to BUS and UUS. The highest NPF in the financing category of BPRS comes from the SME category compared to non-SMEs. This research aims to identify the external and internal factors affecting the NPF of SMEs in BPRS. This study uses a quantitative approach with the ARDL method. The data used is quarterly secondary data from 2015-2023. In the short term, all variables have varying effects on the NPF of the SME category at lags 1 to 4. Furthermore, in the long term, inflation and ROA have a significant positive effect on the NPF of the SME category. Conversely, the exchange rate and FDR have a significant negative effect on the NPF of the SME category.
THE ROLE OF AUDIT OPINION MODERATION IN AUDITOR SWITCHING Aan Kanivia; Abdisamad Abdirahman Omar; Arief Nurhandika; Dessy Kumala Dewi; Safitri Akbari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): 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.v8i1.10141

Abstract

Relevant research indicates that new management is likely to replace auditors to align financial reporting, while other research suggests that auditors can be retained if their performance is deemed adequate. This study investigates whether audit opinions can moderate the relationship between management turnover and auditor turnover. This study uses a quantitative approach by utilizing secondary data. Data is collected through a purposive sampling process. The study analyzed information from 22 energy companies operating in the oil, gas, and coal sectors from 2019–2023. Regression analysis was carried out using STATA 17 by applying logistic regression analysis and MRA. The results showed that management change had a positive effect on auditor turnover, with the influence partially moderated by audit opinion.
FASHION AND LIFESTYLE TRENDS ON THE PURCHASE OF MUSLIM WOMEN'S CLOTHING WITH RELIGIOSITY AS AN INTERVENTION VARIABLE Ahmad Muqorobin; Adinda Muftiviany Nur Jamilah; Inna Putri Istiqomah; Alawiye Habeebulah Olawale; Bello Sani Yahuza
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): 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.v8i1.10148

Abstract

The Muslim population in Yogyakarta has a percentage of 92.2%, sharia products will be in great demand, including Muslim fashion products. However, teenagers prioritize their style of dress and lifestyle rather than sharia restrictions in buying Muslim clothing. The purpose of the study was to determine the role of religiosity in making decisions to buy Muslim clothing for Muslim adolescent women with an age range of 17-24 years. This research is quantitative descriptive with multiple linear regression method with path analysis processed with SPSS. The sample in this study used quota sampling with 97 respondents. This study shows that fashion trends have an effect on purchasing decisions of 87.7%. Lifestyle variables have an influence on purchasing decisions of 29.9%. The religiosity variable had a relatively small influence on purchase decisions of 23.3%. Meanwhile, the influence of fashion trends on purchasing decisions through religiosity was 0.877<0.925 and the influence of lifestyle was 0.299<0.409.
MARKET SHARE DETERMINAN OF ISLAMIC COMMERCIAL BANKS Lia Safrina; Uswatun Hasanah; Hartanti Dewi; Vita Arum Sari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): 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.v8i1.10150

Abstract

The growth of the market share value of Islamic banks from 2018 to 2023 has fluctuated but tends to increase, even reaching a market share value of 7.44% in 2023. This achievement has not yet met the market share target set by Bank Indonesia since 2015, which is 15%. This research aims to analyze the influence of BOPO, NPF, and FDR on Share. This study uses secondary data obtained from the official website of the OJK and the official websites of each Islamic Commercial Bank in the form of quarterly financial statements from 2021 to 2023 from 11 Islamic commercial banks. The data analysis model used in this research is the Panel Data Regression model. The results of the simultaneous test show that the variables BOPO, NPF, and FDR have a positive and significant effect on market share. Partially, the BOPO and NPF variables do not have an effect on market share, while the FDR variable has a positive and significant effect on market share.
THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Vivi Usmayanti
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): 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.v8i1.10161

Abstract

Fraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions. Therefore, this study aimed to investigate variables capable of reducing the occurrence of financial statement fraud. It also aimed to examine the influence of Sharia aspects of Islamic banking, such as ICG, SSB, and Sharia Social Responsibility, on fraudulent financial reporting. To achieve these objectives, data were obtained from 125 samples from Islamic banking companies during the period 2012-2022. Logistic regression analysis was also conducted. The results showed that Islamic Corporate Governance had a positive influence on fraudulent financial reporting, while Sharia Supervisory Board and ISR had no significant influence on fraudulent financial reporting.
THE INFLUENCE OF ONLINE NEWS CREDIBILITY, SOCIAL MEDIA CONTENT, AND PRINT MEDIA VARIETY ON CUSTOMER TRUST LEVELS Agustan Agustan; Amiruddin K; Abdul Wahid Haddade; Andi Muhammad Ali Amiruddin; Agus Miranto
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): 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.v8i1.10162

Abstract

Consumer trust in Islamic banks is currently declining. Islamic banks are perceived to be the same as conventional banks due to various cases about Islamic banks reported by the mass media. The aim of this research is to analyze the influence of the credibility of online news, the quality of social media content, and the variety of print media on the level of trust of BSI customers. This study uses an associative quantitative approach with simple random sampling techniques. A total of 121 respondents were selected from a total population of 480 using Slovin's formula and analyzed with SEM-PLS. The research results show that the credibility of online news, the quality of social media content, and the variety of print media have a positive and significant impact on customer trust levels. The negative stigma of society is growing stronger due to online news that is reinforced by social media and print media. Practical implications include more effective marketing and communication strategies to maintain customer trust amidst the challenges of the digital era.

Page 21 of 22 | Total Record : 215

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