cover
Contact Name
Zulfan Fahmi
Contact Email
attarbiyyah@iaialaziziyah.ac.id
Phone
+6282304030000
Journal Mail Official
attarbiyyah@iaialaziziyah.ac.id
Editorial Address
Jl. Masjid Raya KM. 1,5 Samalanga Desa Mideun Jok Kecamatan Samalanga Kabupaten Bireuen Aceh
Location
Kab. bireuen,
Aceh
INDONESIA
Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam
ISSN : 24609439     EISSN : 28074149     DOI : -
Jurnal At-Tarbiyah: Jurnal Pendidikan Agama Islam (Journal of Islamic Education Studies) merupakan jurnal nasional berpenyunting ahli yang terbit dua kali dalam setahun. Jurnal At-Tarbiyah berbentuk cetak (2460-9439 dengan Nomor SK: 0005.24609439/JI.3.2/SK.ISSN/2015.09 Tanggal 16 September 2015) dan online (2807-4149 dengan Nomor SK: 0005.28074149/K.4/SK.ISSN/2021.08, Kamis, 25 Agustus 2021). Jurnal ini diterbitkan oleh Fakultas Tarbiyah Institut Agama Islam (IAI) Al-Aziziyah Samalanga Bireuen Aceh. Pernyataan ini menegaskan etika penulisan dan publikasi bagi penulis, penyunting pelaksana, penyunting ahli, dan penerbit, serta seluruh pihak yang terlibat dalam penerbitan Jurnal At-Tarbiyyah. Fokus penerbitan jurnal ini pada bidang ilmu pendidikan islam, Studi Pendidikan dan Pembelajaran, Filsafat Pendidikan Islam, Manajemen Pendidikan Islam, Kepemimpinan Pendidikan, Teknologi Pendidikan Islam, Pendidikan Bahasa Arab, Sastra Arab, dan lain-lain yang berhubungan dengan ilmu pendidikan Islam
Articles 116 Documents
Analysis of Accountability and Transparency of Village Fund Allocation Management in Sebani Village, Pandaan District, Pasuruan Regency Devia Nur Anggreani; Siti Rohmawati; Nabillah Mutiara Rahma; Umi Setyorini; Ufi Rumefi
Journal of Corporate Finance Management and Banking System Vol. 4 No. 6 (2024): Oct-Nov 2024
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.46.27.36

Abstract

The village as the smallest government system demands renewal to support improved village development and the standard of living of village communities that are far from poverty. The various problems in the village are very complex, making it a reason for the village to develop. The development progress in each village is no less important. This research aims to analyze accountability and transparency of village fund allocation management in Sebani Village, Pandaan District, Pasuruan Regency. The method in this study is a descriptive qualitative method by means of direct interviews with informants. The location of this accountability and transparency research is in Sebani Village, Pandaan District, Pasuruan Regency. This research was carried out for a period of 6 months, starting from January 2024 to June 2024. The data is processed using data analysis techniques with stages, namely data reduction, data presentation, and drawing conclusions. The results of the study based on the Regulation of the Minister of Home Affairs Number 20 of 2018 show that the management of village fund allocations in Sebani Village is accountable and transparent in the stages of administration, reporting, and accountability.
Merger and its impact on profitability of commercial banks Mr. Suraj Khatiwada
Journal of Corporate Finance Management and Banking System Vol. 5 No. 2 (2025): July-Dec 2025
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.52.37.47

Abstract

The aim of this study was to investigate the impact of mergers and acquisitions on the profitability of Nepalese commercial banks. The research was conducted by analyzing various financial ratios that reflect profitability, employing a statistical approach. Two prominent commercial banks were selected as the sample, both of which had merged in the same fiscal year. The analysis focused on comparing pre-merger and post-merger profitability, utilizing a t-test to assess the significance of the merger's effects. Key profitability ratios, including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings Per Share (EPS), were evaluated to determine the influence of the merger on overall profitability. The findings indicated that the merger did not lead to an improvement in returns for the banks involved. This leads to the conclusion that mergers and acquisitions alone cannot guarantee an enhancement in the profitability of commercial banks. Instead, it is essential for regulatory authorities and stakeholders to take proactive measures to improve the financial health of banks without solely relying on mergers as a solution. Policymakers should consider implementing strategies that focus on the operational efficiency, risk management, and customer service quality of banks, which can contribute to sustaining profitability in a competitive environment.
Loan loss provisions and their effect on the profitability of commercial banks in nepal Pramod Dahal; Dr. Rajesh Gurung; Sindhu Regmi; Ramjee Puri
Journal of Corporate Finance Management and Banking System Vol. 6 No. 1 (2026): Jan-June 2026
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.61.1.12

Abstract

An The study examines how the Loan Loss Provisions influence the profitability of commercial banks in Nepal in terms of the Return on Assets, and Return on Equity. Examining the data of 20 Nepalese commercial banks in 2000/01 to 2023/24, the study concludes that LLPs are significantly negatively correlated with ROA and ROE, which confirms that in spite of its pivotal role in ensuring financial stability, provisions directly lower the profitability in the short term. As the analysis also shows, Non-Performing Assets affect the profitability to a even greater extent than LLPs. However, the Credit to Deposit Ratio had no significant or even negative impact in the models. The research arrives at the conclusion that a balance of proper provisioning against risk and proactive NPA management is a necessary ingredient to both the stability of the Nepalese banks as well as its sustainable profitability.
Factors affecting profitability of life insurance companies Suraj Khatiwada
Journal of Corporate Finance Management and Banking System Vol. 6 No. 1 (2026): Jan-June 2026
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.61.13.22

Abstract

The study involves the evaluation and analysis of the effects of independent variables on the profitability of life insurance companies in Nepal. The descriptive research design has been adopted. In this study, descriptive statistics, bivariate correlation and linear multiple regression mode are selected to measure the effects of explanatory variables on the dependent variable. The data are taken from annual reports of selected life insurance companies and other websites. This study is based on the four life insurance companies for the period of FY 2069/70 to 2078/79. In this study, the convenience sampling technique is used. The correlation and multiple regression analysis are used to examine the relationship between independent and dependent variable. In this study, ROA is taken as the dependent variable and ROCE, LR, SIZE, FL and ER are taken as the independent variable. This paper investigates the impact of ROCE, LR, SIZE, FL and ER on profitability of selected life insurance companies. The study reveals that, FL and ROCE have significant positive relation and meanwhile ER has significant negative relation with ROA of life insurance companies.
Customer satisfaction in ai-enabled banking: the roles of preferred banking mode and digital literacy Syed Salman; Dr. Chaya R
Journal of Corporate Finance Management and Banking System Vol. 6 No. 1 (2026): Jan-June 2026
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.61.23.34

Abstract

The speedy adoption and integration of Artificial Intelligence (AI) in banking operations and services through platforms like chatbots, mobile banking, and intelligent ATMs have extensively revolutionized customer interactions and banking operations. Although current literature explores the efficiency and customization advantages of Artificial Intelligence in banking operations and services, few studies investigate the main and interaction effects of customer satisfaction through preferred banking mode and digital literacy, especially in developing countries such as India. Focusing on this research gap, the study analyzes the main and interaction effects of Preferred Banking Mode (digital, hybrid, and traditional) and Digital Literacy (low, moderate, and high) on customer satisfaction in the context of AI-enabled banking services. A quantitative, cross-sectional research approach is adopted using a structured questionnaire administered to 390 banking customers in Bangalore. Customer satisfaction is measured using a reliable multi-item Likert scale (alpha = 0.915), and data is analyzed using two-way ANOVA. The results reveal significant main and interaction effects, with higher satisfaction among digitally literate customers using digital banking.
A comparative study of nse and bse market performance Ruchita Nath; Zainab Khan; Shravani Kasar; Sachin Yadav
Journal of Corporate Finance Management and Banking System Vol. 6 No. 1 (2026): Jan-June 2026
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.61.35.45

Abstract

The Indian stock market plays a crucial role in the economic development of the country, with the National Stock Exchange (NSE) and the Bombay Stock Exchange (BSE) being the two major stock exchanges in India. Both exchanges contribute significantly to capital formation, liquidity, and investor participation. This study aims to conduct a comparative analysis of the market performance of NSE and BSE in order to examine their efficiency, growth trends, and stability. The study compares the benchmark indices of the two exchanges, namely NIFTY 50 and SENSEX, using secondary data collected from reliable sources such as the official websites of NSE and BSE, Reserve Bank of India publications, and financial databases. The analysis covers a period of five years and employs statistical tools such as average returns, standard deviation, percentage analysis, and graphical representation to evaluate market performance. The findings indicate that both NSE and BSE exhibit similar market movement trends as they are influenced by common economic and global factors. However, NSE demonstrates higher liquidity and trading volume, while BSE continues to maintain its significance due to its historical presence and wide listing base. The study concludes that both exchanges are efficient and play a vital role in the development of the Indian capital market.

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