cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hasna Luthfi
Contact Email
hasnaluthfikha@gmail.com
Phone
+6281380700081
Journal Mail Official
hasnaluthfikha@gmail.com
Editorial Address
Editorial Office Jl. Bogor Baru No. A4 RT 08 RW 09 Tegallega, Kota Bogor, Jawa Barat, Indonesia
Location
Kota bogor,
Jawa barat
INDONESIA
Review on Islamic Accounting
Published by Smart Insights
ISSN : -     EISSN : 29853265     DOI : -
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review on Islamic Accounting terbit dua (2) kali dalam 1 tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2022): Review on Islamic Accounting" : 5 Documents clear
The Impact of Profitability, Leverage and Non-Performing Loan on Banking Stock Return Irman Firmansyah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.106 KB) | DOI: 10.58968/ria.v2i1.102

Abstract

This study aims to investigate several factors that influence stock returns on banks listed on the Indonesia Stock Exchange, including profitability, leverage, and Non-Performing Loans. Profitability is measured by net profit margin, leverage is measured by debt to equity ratio, and non-performing loans are a proxy of the amount of bad credit. The method used in this study is a quantitative method with research data obtained from 2014 to 2017. The analysis uses panel data regression analysis. The results showed that Net Profit Margin had no significant effect on Stock Returns, while leverage and Non-Performing Loans had a significant effect on Stock Returns.
Efficiency, Performance, Potential Improvement and Dual Banking Analysis of BPR & BPRS in West Java, Indonesia Aufa; Mimma; Syahdatul Maulida
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.763 KB) | DOI: 10.58968/ria.v2i1.104

Abstract

SMEs are crucial to reviving the national economy in times of economic globalization and the Covid-19 pandemic. One of the tactics required to boost the competitiveness of MSMEs is to take use of efficient financing options offered by banks. This study compares the effectiveness, effectiveness, and improvement potential of BPR and BPRS in West Java and their applicability to MSMEs. Data Envelopment Analysis (DEA) is the analysis employed, and the study period is from 2016 to 2021. The banking sector in Indonesia includes BPR and BPRS. In order to successfully navigate the era of economic globalization and national economic recovery, it is critical to assess the degree to which these two banks can collaborate in the best possible way to promote increased prosperity and competitiveness of MSMEs, primarily through productive financing. In West Java, 20 BPRs and 20 BPRS served as the research samples. The information used is secondary information gleaned from each bank's annual financial reports for the years 2016 through 2021. The study's input variables are third-party money, operating costs, and fixed assets. Operating income and provided funding are additional output variables. The findings of this study demonstrate that efficiency trends for BPR and BPRS in West Java varied across the study period of 2016–2021. While BPRS saw a considerable reduction throughout the epidemic, West Java's BPR efficiency remained constant. Furthermore, in West Java, BPRs are more efficient than BPRS when comparing the two types of banks. This study also examines potential changes that could be made to programs to reduce input and output-related inefficiencies. Furthermore, the output variables, notably the financing variables offered, are generally the root of the two types of banks' most important inefficiencies. Additionally, this study makes recommendations to academics, practitioners, and regulators.
Shariah Stock Emitent Efficiency Strategy in Digital Era: Application of DEA Super-Efficiency and Interpretive Structural Modeling Aam; Irman Firmansyah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.956 KB) | DOI: 10.58968/ria.v2i1.107

Abstract

This study aims to determine the level of efficiency in companies listed on the Jakarta Islamic Index today and find strategies that can be used to achieve optimal levels of efficiency through the use of digital. Analysis using DEA Super Efficiency and Interpretative Structural Modeling. The results show that companies that are consistent on JII have a greater efficiency score than companies that are not consistent, thus showing the importance of a company having an optimal level of efficiency in order to be consistently listed on JII. Based on the sample used, the average performance PT Indofood Sukses Makmur is better than other companies that are ranked in the top 5 for three consecutive years with an efficiency score of 1. In addition, efficiency results that can be said to be very good do not guarantee the company's constant conditions in terms of production of inputs and outputs in the form of RTS expected by the company. The average company experiences conditions that tend to be unstable in terms of production. So, it needs attention from management to increase input production capacity for the desired output. Information technology is one of the solutions to achieve an optimal level of efficiency, so ISM found that the best strategy is to prepare sufficient human resources and budget to use information technology in running its business, then the next strategy is to place IT in the main areas of the business so that IT can maximally used.
Sentiment Analysis on Sharia Credit Card using Senti-Strength Nadiyah Mu’adzah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.205 KB) | DOI: 10.58968/ria.v2i1.137

Abstract

This research was conducted to determine sentiment towards the law and the application of sharia cards issued within a period of 52 years (1970-2022). The technique involves secondary data from the metadata of 98 published publications that are in Dimensions, along with descriptive statistical analysis, meta-analysis, and sentiment analysis, then processed using Microsoft Excel 2019 and SentiStrength software. The results indicate that sharia cards have been the subject of more inquiry in the scientific literature each year. The results of the sentiment analysis show that there is a tendency for positive perceptions towards negative perceptions in the scientific literature about the existence and law of sharia cards, with a positive sentiment of 34.30% and a negative sentiment of 16.66%. However, neutral perceptions still dominate at 41.16%. The rest displayed a significant amount of positive and negative sentiment, each at 1.96%. The benefit of this research is to provide literature for the examination of sharia card law and its application while taking into account community perceptions to reduce unfavorable opinions and its flaws. By doing this, it is expected that sharia card products can attract more public interest and trust so that they can compete with conventional banking products.
Determinant Factors of Financial Inclusion: Empirical Evidence in Indonesia using GMM Dito Prakoso
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.07 KB) | DOI: 10.58968/ria.v2i1.138

Abstract

Financial inclusion is a process of involving people who do not have access to formal financial services. When a country is financially inclusive, economic activity in a country can depend on banking transactions and have greater financial sustainability and more effective monetary policy. The main objective of this research is to identify the factors that determine the level of financial inclusion in Indonesia and to suggest policy measures to increase the level of inclusion. This research uses the method Generalized Method of Moments (GMM) on 14 sharia banks full-fledge and Islamic bank units in Indonesia in the period 2010 to 2019. The results of this study found that bank size and deposit rates had a positive effect on the level of financial inclusion. Empirical findings also show that inflation has a negative and significant effect on financial inclusion.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting Vol. 3 No. 2 (2023): Review on Islamic Accounting Vol. 3 No. 1 (2023): Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting