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Agus Alimuddin
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INDONESIA
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
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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.

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