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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 222 Documents
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COMPARATIVE ANALYSIS OF DEPOSIT BETWEEN BANK MEGA AND BANK MUAMALAT I nyoman Budiono; Abdul Hamid; Andi Kiki Patmawati; Nur Ainun Herawati Samad; Andi Dinul Islam Firdaus
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 9 No 1 (2026): 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.v9i1.12147

Abstract

This study analyzes the fundamental operational differences of deposit products between conventional banking (Bank Mega) and Islamic banking (Bank Muamalat). Using a qualitative descriptive method, the study reveals that basic principles affect accessibility and cost structures for customers. Significant differences were found in minimum requirements and penalty consequences. Bank Mega sets a minimum balance for both regular and online account openings. Withdrawals before maturity incur a 1% penalty of the nominal amount and forfeiture of accrued interest. In contrast, Bank Muamalat, which applies the Mudharabah Mutlaqah principle, offers higher accessibility with a lower minimum. Early withdrawal fees are also lighter, being only a fixed account closure fee. Overall comparison shows similarities in aspects such as account opening/closing media, deposit term options, and the automatic renewal system. However, the core difference lies in the operational principles; Bank Mega is based on interest-based principles, whereas Bank Muamalat strictly applies Sharia principles.
PUBLIC ACCOUNTABILITY AND BUDGETARY PARTICIPATION IN THE PUBLIC SECTOR: THE MODERATING ROLE OF BUDGET CLARITY ON MANAGERIAL PERFORMANCE Widya Wasti Margaretha; Mukhzarudfa; Rita Friyani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 9 No 1 (2026): 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.v9i1.12600

Abstract

Managerial performance in the public sector still faces challenges, particularly in budget management, which demands high accountability and broad participation, but often results in suboptimal performance achievements. The study aims to analyze the influence of public accountability, responsibility accounting, and budget participation on managerial performance, with the clarity of budget objectives as a moderating variable. Data analysis was conducted using Moderated Regression Analysis through IBM SPSS Statistics version 25. The study shows that public accountability has a positive and significant effect on managerial performance, while responsibility accounting does not have a significant effect. Budget participation has a negative and significant effect on managerial performance. However, the clarity of budget targets has been proven to moderate this relationship by weakening the influence of public accountability, while simultaneously strengthening the influence of budget participation on managerial performance.

Page 23 of 23 | Total Record : 222

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