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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 219 Documents
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Kebutuhan Pengadopsian Praktik Akuntansi Syariah di Industri Halal: Studi Kasus Thailand Tannia M. Juwana; Murniati Mukhlisin; Necdet Sensoy
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.v8i1.10177

Abstract

Investigate the significant development of halal industry and the urgent need for countries with Muslim minorities to adopt sharia accounting practices. The focus was on Thailand which was used as a representative of Muslim minority countries. Moreover, the method applied was a Systematic Literature Review using the PRISMA framework. This was achieved by retrieving and filtering different literature from Google Scholar based on certain inclusion or exclusion criteria followed by the conduct of a quality assurance test. The results showed that Thailand successfully dominated halal industry but Sharia accounting practices were rarely adopted. This gap has certain challenges and opportunities related to the integration of Sharia principles into halal industry. The observations were expected to provide a comprehensive analysis of the role of halal industry in advancing the adoption of Sharia accounting in Muslim minority countries.
THE EFFECT OF LIQUIDITY, LEVERAGE, CAPITAL, EFFICIENCY, AND ASSET QUALITY ON ISLAMIC BANKS PROFITABILITY IN ASIA Lina Kurniawati; Guntur Kusuma Wardana; Muhammad Riza Hafizi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.10454

Abstract

Sharia banking in Asia has experienced rapid asset growth and has become a major contributor to the global Islamic finance industry. However, this asset growth has not always been accompanied by stable profitability due to high operating costs and financing risks. This study aims to examine the FDR, DAR, CAR, CIR, and NPF on ROA in Islamic banking in Asia. This study uses a descriptive quantitative approach with panel data regression analysis. The results show that, partially, the variables FDR, DAR, and CAR do not have a significant effect on ROA, while the variables CIR and NPF have a significant negative effect on ROA in Islamic banks in Asia. Simultaneously, all independent variables have a significant effect on ROA in Islamic banks in Asia. This study explains that asset efficiency and quality are important factors that affect the profitability of Islamic banking in Asia. The implication of this study is the need to strengthen financing risk management and improve operational efficiency to maintain the financial performance of Islamic banking.
EFFICIENCY OF BPRS IN INDONESIA USING TWO STAGES METHOD - DATA ENVELOPMENT ANALYSIS (DEA) Ratih Nur Cahyati; Ulfi Kartika Oktaviana
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.10179

Abstract

The efficiency of BPRS in Indonesia is very important in supporting MSMEs, but the performance of BPRS is often constrained by internal financial conditions and external economic factors, raising concerns about its level of efficiency. This study aims to examine the efficiency of BPRS in Indonesia and the factors that influence it. This study uses a quantitative method with a Two-Stage DEA approach and time series data sourced from financial reports for the period 2014 to 2023. The first-stage analysis shows that BPRS in Indonesia is still in an inefficient condition. In the second stage, the Tobit regression results indicate that ROA, FDR, and NPF significantly affect the efficiency of BPRS in Indonesia, while CAR and BI Rate do not have a significant impact. These findings emphasize the importance of BPRS in improving asset management and risk control to enhance efficiency and strengthen its role in supporting the Islamic financial system.
THE IMPACT OF GROWTH AND FIRM SIZE ON FIRM VALUE: THE ROLE OF PROFITABILITY MODERATION Rizki Arvi Yunita; Abdul Haris; Risa Alvia
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.10793

Abstract

The increase in company value that does not align with the pace of growth or the size of the company highlights the critical role of growth and company size in creating value, as well as the possibility that profitability becomes the key driver of this relationship. This study aims to analyze the role of profitability in moderating the impact of growth and company size on company value. This associative quantitative research uses the population of all cosmetic companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Data were analyzed using MRA with the assistance of SPSS version 20 software. The results of the study indicate that growth has no effect, while size affects company value. Profitability successfully moderates the influence of company growth and size on firm value. In addition, the moderating effect on the influence of company size occurs because high profitability signals that large companies are able to manage their assets efficiently. These findings underscore the importance of profitability strategies as a complement to asset growth in creating firm value.
DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN ORGANIZATION OF ISLAMIC COOPERATION COUNTRIES IN ASEAN: EMPIRICAL EVIDENCE OF VECTOR ERROR CORRECTION MODEL M. Iqbal; Syahrul Gunawan; Ajeng Lestari; Abdullah Abdullah; Azizan Hadi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.11364

Abstract

This study examines the factors that influence FDI in OIC member countries in the ASEAN region: Indonesia, Malaysia, and Brunei Darussalam. Foreign direct investment is considered an important source of capital for the economic growth of developing countries. FDI flows to developing countries reached USD 837 billion in 2021, with Southeast Asia being one of the largest recipients. This study uses time series data from 2000–2022 and a VECM model to analyze the causal relationship between FDI, exchange rates, inflation, CO₂ emissions, exports, and imports. The results show that exchange rates and inflation have a significant impact on foreign direct investment in the long term, while CO₂ emissions, exports, and imports are not significant, differing from some previous studies that emphasized the role of trade and the environment. These findings indicate that macroeconomic stability, regulation, infrastructure, and institutions are key determinants of FDI flows. Although the impact of green policies has not been significant, initiatives such as carbon taxes and clean energy programs in the three countries show potential for attracting sustainable investment in the future.
USER INTEREST IN MASLAHAH-BASED MOBILE BANKING FOR MAINTAINING CUSTOMER LOYALTY Zulika Zulika; Irwan Misbach; Nasrullah Bin Sapa; Heri Irawan; Muhammad Afif Qubais
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.10256

Abstract

The development of digital services in Islamic banking demands alignment between technological convenience and the values of maqashid al-shariah. This study aims to identify user interest in the Muamalat DIN Mobile Banking application based on maslahah and to analyze the role of its features in building customer loyalty. The research uses a qualitative approach with a case study design grounded in Islamic consumer behavior theory and the concept of maqashid al-shariah. The results show that interest in using the Muamalat DIN application is influenced by the need for Islamic banking services, religious trust, social demands, and institutional regulatory support. The main features that drive customer loyalty include security, ease of transactions, service benefits, and the function of distributing social funds. All of these features reflect the values of maqashid al-shariah in preserving religion, wealth, and social welfare. These findings confirm that applying the principle of maslahah in mobile banking can enhance the trust and loyalty of Islamic banking customers.
THE ROLE OF JULO-JULO IN OVERCOMING THE NEGATIVE IMPACT OF MONEY LENDER PRACTICES ON COMMUNITY ECONOMIC DEVELOPMENT Replita Replita; Nursyirwan Effendi; Taufika Ophiyandri; Djuljastri Abdul Rajak; Alfan Miko
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.11026

Abstract

The practice of loan sharks in low-income communities results in economic dependence and long-term financial difficulties. The presence of Julo-Julo as a community-based traditional financial institution becomes an important alternative that can provide more humane and socially just financial solutions. The purpose of this study is to understand the role of Julo-Julo in the economic development of the community, especially at the grassroots level. This study uses a qualitative descriptive approach, with data that cannot be measured on a numerical scale. Research results state the role of Traditional Julo-Julo in overcoming the negative impacts of loan shark practices by reducing risks, conducting socialization, and providing the best services. The strategy of Traditional Julo-Julo is to keep the community away from usury practices by implementing a proactive approach and freeing the community from dependence on loan sharks.
BUSINESS DIGITALIZATION: AN ISLAMIC BUSINESS ETHICS PERSPECTIVE WITH THE BMC MODEL Tati Handayani; Sufyati HS; Anggi Angga Resti; Silvia Dewi Sagita Andik
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.11298

Abstract

The growth of MSMEs plays an important role in the Indonesian economy, but many still face limitations in utilizing digital technology. This study analyzes the batik business model using the BMC approach combined with Islamic business ethics. Data were obtained through interviews, observations, and literature review. The study shows that Islamic principles are applied concretely through transparency in production and transaction processes, fairness in wage distribution, and healthy competition through product differentiation and public education. The analysis also found challenges in the form of limited digital marketing skills, dependence on raw materials from outside the region, and a lack of regeneration of young craftsmen. The recommended strategies are strengthening digital channels, diversifying products, developing partnerships with educational and tourism institutions, and enhancing the capacity of the younger generation. These strategies not only support business sustainability but also reinforce the integration of economic innovation with moral responsibility in accordance with Islamic values.
THE INFLUENCE OF HALAL EDUCATION AND PRODUCT LABELING ON MUSLIM CONSUMER TRUST Rahmawatul Hasanah; Nur Fitri Hidayanti; Sahman Z
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (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.v8i2.11363

Abstract

The study analyzes the effect of halal education and product labeling on Muslim consumers' trust. The research approach used is a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 33 Muslim respondents, using purposive sampling with criteria of consumers who understand and consume halal-labeled products. The data were processed using multiple linear regression analysis with the help of SPSS. The study shows that halal product labeling has a positive and significant effect on consumer trust, while halal education has a positive but not significant effect. Consumer trust theory emphasizes the importance of information reliability and source credibility in shaping consumer beliefs, and halal labeling serves as a formal guarantee of product halalness and quality. Halal education has a positive contribution, but its influence is not significant, indicating that consumer knowledge about halal has not yet become a dominant factor. This study emphasizes the importance of the presence of halal labels, accompanied by strengthening certification mechanisms and effective communication strategies to reinforce Muslim consumers' trust.

Page 22 of 22 | Total Record : 219

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