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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 227 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.
RICH PICTURE ANALYSIS OF THE UNIVERSITY ENTREPRENEURIAL ECOSYSTEM FOR GEN Z Hendra Halim; Meutia Dwi Novita Sari; Khoirul Amri; Muhammad Zahran Hibatullah
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.v9i1.11470

Abstract

 This study maps the university-based entrepreneurship education ecosystem for Generation Z in Aceh using SSM and an RP approach. The aim is to uncover actors, flows, bottlenecks, and leverage points that turn learning into entrepreneurial action. Data were collected through document review, short questionnaires, semi-structured interviews, and RP workshops involving students, lecturers, incubator managers, university leaders, industry/SME partners, financiers, and government. The RP synthesis and reflexive thematic analysis identified four system leverage points and highlighted obstacles such as fragmented coordination, limited seed funding, misaligned calendars, and policy/administrative friction. The results show that aligning the curriculum with incubation milestones, codifying readiness rubrics, and applying evidence-based micro-grants strengthen the path from class to customer. This study suggests setting up an Entrepreneurial Ecosystem Council and quarterly RP reviews to coordinate cross-unit decisions and accountability.
FROM REGULATION TO PRACTICE: EMPIRICAL EVIDENCE ON THE ROLE OF SHARIA SUPERVISORY BOARDS IN INDONESIAN ISLAMIC BANKS Yulia Hafizah; Muhammad Rifqi Hidayat
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.v9i1.11607

Abstract

Although the DPS plays an important role in ensuring Sharia compliance in Islamic banking, empirical research on the regulations governing the DPS and how they are implemented in concrete supervision at the bank level is still limited. This study aims to analyse the duties and functions of the DPS in practice at Islamic banks in Indonesia. The research uses qualitative methods and analysis techniques with a case study approach, alongside interviews and regulatory documents as data collection methods. Research results show that DPS according to regulations has at least four tasks that must be carried out technically, namely supervising the issuance of new bank products in the form of sharia opinion documents and supervisory working papers on the new bank product development process; conducting inspections on existing products; holding routine meetings at least once a month which are recorded in the self-assessment documents in the bank's GCG report; and signing the bank's financial statements if it is still in the form of a sharia business unit. This research contributes to regulators, such as OJK and DSN, to ensure regulations related to DPS are implemented in practice.
THE INFLUENCE OF HEALTH CONSCIOUSNESS, RELIGIOSITY, PRODUCT REVIEWS, AND PRICE ON HNI HPAI PURCHASE DECISIONS Septy Rahma Dwi; Mahyarni Mahyarni; Nanda Suryadi; Nola Fibriyani Bte Salman
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.v9i1.11949

Abstract

The rapid development of the halal industry in Indonesia has not been fully accompanied by consumer purchasing decisions for halal herbal products. The purpose of this study was to determine the influence of health consciousness, religiosity, product reviews, and price on product purchasing decisions. This type of research is quantitative research. The population in this study was Muslim consumers of HNI HPAI products in Pekanbaru City, with a sample size of 100 respondents obtained through purposive sampling. Data were collected through questionnaires and analysed using multiple linear regression with the help of SPSS software. This study shows that health consciousness, product reviews, and price partially have a positive and significant effect on purchasing decisions. Simultaneously, the four independent variables have a significant effect on purchasing decisions, with the four independent variables able to explain 50.5% of the variation in purchasing decisions, while the remainder is explained by other variables outside this study.
THE INFLUENCE OF MENTAL ACCOUNTING AND HEURISTICS ON THE FINANCIAL MANAGEMENT OF GENERATION Z Sari Hanifah; Fitrini Mansur; Muhammad Ridwan
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.v9i1.12294

Abstract

This study examines the influence of mental accounting and heuristics on financial management behavior among Generation Z accounting students at the University of Jambi. Despite possessing formal accounting knowledge, Generation Z students at the University of Jambi tend to exhibit impulsive financial behavior and less systematic financial planning, resulting in a gap between knowledge and practice. Using survey data from accounting students across Diploma, Bachelor’s, and Master’s programs, this study demonstrates that mental accounting and heuristics have a positive and significant effect on financial management behavior. These findings contribute to the behavioral accounting literature by highlighting the role of mental accounting and heuristics as complementary mechanisms in shaping financial behavior among Generation Z individuals.
THE EFFECT OF QARDH FINANCING ON BUSINESS STABILITY AND SUSTAINABILITY OF MSME FINANCIAL INCLUSION Nurul Jadid; Abdullah Ahadish Shamad; Tanbihul Ghofilin
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.v9i1.12741

Abstract

Qardh financing in Islamic microfinance institutions has not been widely supported by strong empirical evidence regarding its effectiveness in enhancing the stability and sustainability of MSME businesses. This study aims to examine the effect of Qardh financing on business stability and sustainability among MSME members of BMT Maslahah Surabaya Branch. The quantitative research method involved 83 MSME members as respondents. The results indicate that Qardh financing has a positive and significant effect on business stability and sustainability. The Adjusted R Square value of 0.574 shows that Qardh financing explains 57% of the variation in MSME business stability and sustainability. This finding contributes to the development of Islamic social finance literature by examining the strategic role of Qardh in enhancing micro-enterprise resilience. Practically, it provides policy implications for BMT institutions and Islamic financial inclusion strategies, emphasising Qardh financing as an effective instrument to support sustainable MSME development.

Page 23 of 23 | Total Record : 227

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