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Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Published by Sekolah tinggi ekonomi islam SEBI
ISSN : 23382783     EISSN : 25493876     DOI : https://doi.org/10.35836/jakis
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted papers will be reviewed by journal editors and if it is matched with the journal scope, the paper will be then sent to our peer-reviewers. The journal is SINTA 4 accredited by the Ministry of Research, Technology and Higher Education Republic of Indonesia No. 28/E/KPT/2019 on September 26th, 2019 (Valid until September, 2024) JURNAL AKUNTANSI DAN KEUANGAN ISLAM accepts original manuscripts in the field of Islamics Accounting and Finance, including research reports, application of theory, critical studies and literature reviews. The spread of Islamics Accounting and Finance include: 1. Islamic accounting, 2. Auditing and corporate governance, 3. Accounting and tax regulation and policy for Islamic institutions, 4. Shari’ah auditing and corporate governance, 5. Fnancial and non-financial performance measurement and 6. Disclosure in Islamic institutions and organizations.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 13, No 2 (2025)" : 6 Documents clear
Intermediasi Sosial Bank Sumut Syariah KCP Perdagangan terhadap Pemberdayaan UMKM Syariah Qodriyah, Nurul Ni'mah; Anggraini, Tuti; Nasution, Juliana
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.891

Abstract

The long-term role of Islamic banking as a social intermediation institution is often criticized for failing to reflect the true essence of Islamic financial principles. As a result, Islamic banks are frequently perceived as not significantly different from conventional banks, particularly in addressing the fundamental socio-economic issues of society. This study aims to analyze the implementation of social intermediation based on sharia principles at Bank Sumut Syariah KCP Perdagangan and examine its contribution to the empowerment of micro-enterprises. This research employs a descriptive qualitative approach, with primary data collected through in-depth interviews. The findings indicate that Bank Sumut Syariah has carried out its social intermediation role effectively through financing schemes such as murabahah and musharakah, as well as savings products including general muamalat savings, student savings, Hajj savings, and deposits. The micro-financing procedures involve several stages from application to monitoring. This study fills a gap in the literature by examining local Islamic banking practices and provides insights into accountability and contributions to microeconomic empowerment.Peran jangka panjang perbankan syariah sebagai lembaga intermediasi sosial kerap dikritik karena dinilai belum mencerminkan esensi sejati dari sistem keuangan Islam. Akibatnya, perbankan syariah sering dianggap tidak berbeda secara signifikan dari perbankan konvensional, terutama dalam menjawab persoalan fundamental masyarakat. Bertujuan untuk menganalisis implementasi intermediasi sosial berbasis syariah pada Bank Sumut Syariah KCP Perdagangan serta mengkaji kontribusinya terhadap pemberdayaan usaha mikro, penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data primer melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa Bank Sumut Syariah telah menjalankan fungsi intermediasi sosial dengan cukup baik melalui pembiayaan berbasis akad murabahah dan musyarakah, serta produk simpanan seperti tabungan muamalat dan tabungan haji. Prosedur pembiayaan mikro melibatkan tahapan mulai dari pengajuan hingga monitoring. Temuan ini mengisi kekosongan literatur mengenai praktik intermediasi sosial di unit perbankan syariah daerah dan memberikan wawasan mengenai akuntabilitas serta kontribusi nyata terhadap penguatan ekonomi masyarakat kecil.
The Interaction of Green Banking Initiative, ESG Disclosure, and Environmental Performance on Net Income of the Strongest Banks in Asia Bimantara, Andika Rendra; Hastuti, Ely Windarti; Maulana, Hartomi; Rahmanita, Fahmilia
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.860

Abstract

Today's environmental issues require quick and precise handling. Although it is not the leading actor of natural damage, the banking sector must still practice sustainable development without releasing its function as a profit institution. This study uses a quantitative method with content analysis on the annual report and the Sustainability Report of 10 Islamic banks, which were sampled using purposive sampling as the sampling technique—data analysis techniques using panel data analysis. The results of the study are partially mixed results. Green Banking and environmental performance variables each negatively affect the Net Income variable, with each t value lower than the t table value and a significance value greater than 0.05. In contrast, the effect between the ESG Disclosure variable and the Net Income variable is positive and significant. This results is similar to the simultaneous test results. Simultaneously, the Green Banking, ESG Disclosure, and Environmental Performance variables have a positive and significant effect on the Net Income variable. It can be concluded that if Islamic Banking wants to achieve an optimal level of profitability while in line with sustainable development practices, then Islamic Banking can strive for these three elements simultaneously. That is, carrying out Green Banking practices, disclosing ESG practices, and maximizing environmental performance. Isu lingkungan hidup di masa kini membutuhkan penanganan-penanganan yang cepat dan tepat. Meskipun bukan sebagai aktor utama kerusakan alam, sektor Perbankan tetap harus mempraktikkan Pembangunan berkelanjutan tanpa melepaskan fungsinya sebagai lembaga profit. Penelitian ini menggunakan metode kuantitatif dengan analisis konten pada laporan tahunan dan Sustainability Report sejumlah 10 bank Islam yang menjadi sampel dengan purposive sampling sebagai Teknik sampelnya. Teknik analisis data menggunakan panel data analysis. Hasil penelitian dapat disimpulkan bahwa secara parsial terdapat hasil yang beragam. Variabel Green Banking dan performa lingkungan masing-masing berpengaruh negatif terhadap variabel Net Income dengan masing-masing nilai t hitung lebih rendah dari nilai t tabel serta nilai signifikansi yang lebih besar dari 0.05. Berbeda halnya dengan pengaruh antara variabel Pengungkapan ESG terhadap variabel Net Income yang berpengaruh positif dan signifikan. Hasil ini serupa dengan hasil uji secara simultan. Secara simultan, variabel Green Banking, Pengungkapan ESG, dan Performa Lingkungan berpengaruh positif dan signifikan terhadap variabel Net Income. Sehingga dapat disimpulkan jika Perbankan Islam hendak mencapai Tingkat profitabilitas yang optimal sekaligus sejalan dengan praktik Pembangunan berkelanjutan, maka Perbankan Islam dapat mengupayakan ketiga elemen ini secara bersamaan. Yaitu menjalankan praktik Green Banking, mengungkapkan praktik ESG, serta memaksimalkan performa lingkungannya
Pengaruh Variabel Makro dan Mikroekonomi terhadap Profitabilitas Bank Umum Syariah di Indonesia: Analisis Error Correction Model Alam, Masreal Bachrul; Luthfi, Faishol Windarti; Agustiar, Memet
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.873

Abstract

The purpose of this study is to analyze the effects of microeconomic variables on financial statement performance and of macroeconomic variables on the profitability of Islamic Commercial Banks in Indonesia. In the data analysis, the Error Correction Model (ECM) is applied to monthly observation data for the 2014-2023 period. The results showed that in the short term, the variables of inflation, exchange rate, BI Rate, FDR, BOPO, and DPK did not influence ROA (profitability). On the other hand, in the long term, only the exchange rate variable has no effect; the remaining inflation, BI Rate, FDR, BOPO, and DPK variables affect ROA. For this reason, banks themselves need to play a significant role in strengthening risk management to address dynamic changes in profitability-related variables. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh variabel mikroekonomi yang terdapat pada kinerja laporan keuangan dan faktor luar berupa variabel makroekonomi terhadap profitabilitas Bank Umum Syariah di Indonesia. Dalam analisis data, digunakan model Error Correction Model (ECM) dengan data observasi selama rentang tahun 2014-2023 secara bulanan. Hasil penelitian menunjukkan bahwa dalam jangka pendek, variabel inflasi, nilai tukar, BI Rate, FDR, BOPO, dan DPK tidak satu pun memiliki pengaruh terhadap ROA (profitabilitas). Disisi lain, dalam jangka panjang, hanya variabel nilai tukar yang tidak berpengaruh, sisanya variabel inflasi, BI Rate, FDR, BOPO, dan DPK berpengaruh terhadap ROA. Untuk itu, diperlukan peran yang besar dari perbankan sendiri untuk memperkuat manajemen risiko guna menghadapi perubahan dinamis dari variabel-variabel yang memiliki hubungan terhadap profitabilitas.
The Evolution of Islamic Banking in Indonesia: Challenges, Opportunities, and Future Prospects Rahmah, Zakiyah Zulfa; Fatmawatie, Naning Windarti; Yuliani, Yuliani; Syakur, Ahmad; Fatmah, Dinda; Putri, Karina Ananda; Hasani, Syaiful; Rahmah, Mirhamida; Rahmah, Yusriyah; Purnama, Chamdan; Syaipudin, Latif; Tohari, Ilham
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.888

Abstract

This study aims to analyse the development of Islamic banking in Indonesia through a literature review approach. The study was conducted by examining scientific journals, books, official regulations, and reports from relevant authorities, which were then categorised thematically to provide a comprehensive overview. The results of the study show that Islamic banking has made significant progress since the establishment of Bank Muamalat Indonesia in 1992 to the formation of Bank Syariah Indonesia in 2021. This development is supported by regulations, including Law Number 21 of 2008, as well as authority policies that strengthen institutional structures. However, the market share of Islamic banking is still limited, public literacy is low, and the availability of competent human resources is inadequate. Nevertheless, growth opportunities are open through government support, digital transformation, and sustainable finance trends that are in line with Islamic principles. This study has limitations because it only uses literature review, so the findings are conceptual. Therefore, further studies are recommended to use empirical methods to assess the effectiveness of policies, digitalisation strategies, and the performance of Islamic banking compared to conventional banking. Penelitian ini bertujuan menganalisis perkembangan perbankan syariah di Indonesia melalui pendekatan kajian pustaka. Kajian dilakukan dengan menelaah jurnal ilmiah, buku, regulasi resmi, serta laporan dari otoritas terkait, yang kemudian dikategorikan secara tematik untuk memberikan gambaran menyeluruh. Hasil penelitian menunjukkan bahwa perbankan syariah telah mengalami kemajuan signifikan sejak berdirinya Bank Muamalat Indonesia pada tahun 1992 hingga terbentuknya Bank Syariah Indonesia pada tahun 2021. Perkembangan ini didukung oleh regulasi, termasuk Undang-Undang Nomor 21 Tahun 2008, serta kebijakan otoritas yang memperkuat struktur kelembagaan. Meskipun demikian, pangsa pasar perbankan syariah masih terbatas, literasi masyarakat rendah, dan ketersediaan sumber daya manusia kompeten belum memadai. Namun, peluang pertumbuhan terbuka melalui dukungan pemerintah, transformasi digital, serta tren keuangan berkelanjutan yang sejalan dengan prinsip syariah. Penelitian ini memiliki keterbatasan karena hanya menggunakan kajian literatur sehingga temuan bersifat konseptual. Oleh karena itu, studi lanjutan disarankan menggunakan metode empiris untuk menilai efektivitas kebijakan, strategi digitalisasi, dan kinerja perbankan syariah dibandingkan konvensional.
Islamic Financial Strategy for Furniture Business Development: A SOAR Analysis Approach Khotimah, Khusnul; Daulay, Aqwa Naser; Harahap, Muhammad Ikhsan
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.1065

Abstract

This study aims to design an Islamic financial strategy for the development of the Djaya Tanjung Morawa Furniture business using the SOAR (Strengths, Opportunities, Aspirations, Results) analytical framework. The research is motivated by the declining performance of small-scale furniture enterprises in North Sumatra amid intense competition and the growing use of non-wood materials. Employing a qualitative descriptive approach, data were collected through interviews, observations, and questionnaires to evaluate both internal (IFE) and external (EFE) factors of the business. The SOAR analysis identified that the SR (Strengths–Results) quadrant achieved the highest total score of 3.865, indicating a strong potential for growth and sustainability. The SR strategy emphasizes increasing sales through product diversification, design innovation, and the adoption of e-commerce platforms to expand market reach. It also promotes production cost efficiency by utilizing the artisans’ experience to optimize processes aligned with Islamic financial ethics, focusing not only on profit generation but also on achieving barakah (blessings) and maslahah (public benefit). The study contributes to Islamic business strategy literature by integrating financial stability with Sharia principles of productivity, fairness, and social welfare. The findings are expected to guide micro and small furniture enterprises in formulating growth-oriented, ethical, and sustainable business strategies within the Islamic economic framework. Penelitian ini bertujuan merancang strategi keuangan Islam dalam pengembangan usaha furnitur Djaya Tanjung Morawa dengan menggunakan kerangka analisis SOAR (Strengths, Opportunities, Aspirations, Results). Latar belakang penelitian ini adalah penurunan kinerja usaha kecil sektor furnitur di Sumatera Utara akibat persaingan ketat dan meningkatnya penggunaan bahan non-kayu. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara, observasi, dan kuesioner untuk menganalisis faktor internal (IFE) dan eksternal (EFE) perusahaan. Hasil analisis SOAR menunjukkan bahwa kuadran SR (Strengths–Results) memperoleh skor tertinggi sebesar 3,865, menandakan potensi pertumbuhan dan keberlanjutan yang kuat. Strategi SR menekankan peningkatan penjualan melalui diversifikasi produk, inovasi desain, serta pemanfaatan platform e-commerce untuk memperluas jangkauan pasar. Selain itu, strategi ini mendorong efisiensi biaya produksi dengan mengoptimalkan pengalaman para pengrajin sesuai etika keuangan Islam, berorientasi tidak hanya pada pencapaian laba, tetapi juga keberkahan (barakah) dan kemaslahatan (maslahah). Penelitian ini memberikan kontribusi terhadap literatur strategi bisnis Islam dengan mengintegrasikan stabilitas keuangan dan prinsip syariah yang menekankan produktivitas, keadilan, serta kesejahteraan sosial. Temuan ini diharapkan dapat menjadi acuan bagi pelaku usaha kecil sektor furnitur dalam merumuskan strategi bisnis yang etis, berkelanjutan, dan berorientasi pada pertumbuhan dalam kerangka ekonomi Islam.   
Transendensi Uang di Era Digital: Pengaruh Cashless Effect terhadap Pola Konsumsi Impulsif Generasi Z dan Milenial di Bandar Lampung melalui Fintech Syariah Sari, Mutiara; Harahap, Sofyan
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.1041

Abstract

The growth of digital finance has accelerated the adoption of cashless transactions among Generation Z and Millennials, particularly through sharia-compliant fintech platforms. This phenomenon poses a challenge, as the convenience and speed of transactions may trigger impulsive buying behavior, despite the expectation that Islamic values serve as an ethical control in financial decision-making. This study aims to analyze the influence of perceived ease of use, security, and trust on the intensity of Sharia fintech use, and to examine their effects on impulsive buying, with the cashless effect as a mediating variable and religious values as a moderating variable. A mixed methods approach with a convergent design is employed. The quantitative phase involves a survey of approximately 250 respondents and is analyzed using PLS-SEM. In contrast, the qualitative phase consists of 50 in-depth interviews exploring the subjective meaning of “money transcendence” in digital transactions. The expected outcomes include an empirical model to strengthen Islamic financial literacy and educational strategies to reduce impulsive consumption in the digital era, thereby contributing to the theoretical and practical development of Islamic-based financial management. Perkembangan keuangan digital mendorong peningkatan transaksi nontunai (cashless) di kalangan Generasi Z dan Milenial, termasuk melalui platform fintech syariah. Fenomena ini menimbulkan tantangan, di mana kemudahan dan kecepatan transaksi dapat memicu perilaku konsumsi impulsif, meskipun nilai-nilai syariah diharapkan menjadi pengendali perilaku keuangan. Penelitian ini bertujuan menganalisis pengaruh persepsi kemudahan, keamanan, dan kepercayaan terhadap intensitas penggunaan fintech syariah, serta menguji pengaruh penggunaan tersebut terhadap konsumsi impulsif dengan cashless effect sebagai variabel mediasi dan nilai religius sebagai variabel moderasi. Metode yang digunakan adalah mixed methods dengan desain konvergen. Survei kuantitatif melibatkan sekitar 250 responden dan dianalisis menggunakan SEM-PLS, sedangkan pendekatan kualitatif dilakukan melalui 50 wawancara mendalam untuk menggali makna subjektif “transendensi uang” dalam transaksi digital. Hasil penelitian diharapkan menghasilkan model empiris yang memperkuat literasi keuangan syariah dan strategi edukasi untuk menekan perilaku konsumsi impulsif di era digital, serta berkontribusi pada pengembangan teori dan praktik pengelolaan keuangan berbasis nilai Islam.

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