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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 134 Documents
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Pengaruh Variabel Makro dan Mikroekonomi terhadap Profitabilitas Bank Umum Syariah di Indonesia: Analisis Error Correction Model Masreal Bachrul Alam; Faishol Windarti Luthfi; Memet Agustiar
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : INSTITUT AGAMA 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 Zakiyah Zulfa Rahmah; Naning Windarti Fatmawatie; Yuliani Yuliani; Ahmad Syakur; Dinda Fatmah; Karina Ananda Putri; Syaiful Hasani; Mirhamida Rahmah; Yusriyah Rahmah; Chamdan Purnama; Latif Syaipudin; Ilham Tohari
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : INSTITUT AGAMA 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 Khusnul Khotimah; Aqwa Naser Daulay; Muhammad Ikhsan Harahap
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : INSTITUT AGAMA 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 Mutiara Sari; Sofyan Harahap
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : INSTITUT AGAMA 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.
Analisis Determinan Profitabilitas Bank Umum Syariah di Indonesia Maulidya Annisa; Yayuk Sri Rahayu
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1062

Abstract

The objective of this research is to investigate how economic freedom, economic growth, inflation, the capital adequacy ratio (CAR), and non-performing financing (NPF) influence the profitability of Islamic Commercial Banks (ICB) in Indonesia from 2015 to 2024. This research employs a quantitative approach, using panel data regression analysis in Eviews 12. The population consists of Islamic Commercial Banks registered with the Financial Services Authority (OJK) in Indonesia. The data period is from 2015 to 2024 with a total of 14 ICBs. Eight Islamic Commercial Banks were obtained using purposive sampling. The findings of this study indicate that economic freedom has a positive effect on the profitability of Islamic Commercial Banks, while non-performing financing (NPF) has a negative effect. The profitability of Islamic Commercial Banks is not significantly influenced by factors such as economic growth, inflation, and capital adequacy ratio (CAR). Therefore, Islamic Commercial Banks need to prioritize strict financing risk management to control non performing financing (NPF) and continue to implement policies that increase economic freedom to improve their profitability. Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana kebebasan ekonomi, pertumbuhan ekonomi, inflasi, rasio kecukupan modal (CAR), dan pembiayaan bermasalah (NPF) memengaruhi profitabilitas Bank Umum Syariah (BUS) di Indonesia sejak tahun 2015 hingga 2024. Penelitian ini menggunakan pendekatan kuantitatif, yakni menggunakan analisis regresi data panel dengan memanfaatkan perangkat lunak Eviews 12. Populasi yang digunakan terdiri dari BUS di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) untuk periode 2015 sampai dengan 2024, berjumlah total 14 BUS. Delapan BUS diperoleh dengan menggunakan purposive sampling. Temuan penelitian menunjukkan bahwa kebebasan ekonomi berpengaruh positif terhadap profitabilitas BUS, sedangkan pembiayaan bermasalah (NPF) memiliki pengaruh negatif. Profitabilitas BUS tidak dipengaruhi secara signifikan oleh faktor-faktor pertumbuhan ekonomi, inflasi, dan rasio kecukupan modal (CAR). Oleh sebab itu, BUS perlu memprioritaskan pengelolaan risiko pembiayaan yang ketat untuk mengendalikan pembiayaan bermasalah (NPF) dan terus memanfaatkan kebijakan yang meningkatkan kebebasan ekonomi guna meningkatkan kinerja profitabilitas mereka. 
Stability and Profitability of BSI and BCA Syariah: RGEC and SCnP Analysis Nanda Alfreda Putri; Nasrulloh Nasrulloh
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1261

Abstract

This study aims to analyze and compare the stability, profitability, and compliance with Sharia principles of Bank Syariah Indonesia (BSI) and Bank Central Asia (BCA) Syariah during the 2022–2024 period. This study was motivated by the need for a comprehensive evaluation of Sharia bank performance, particularly following the BSI merger and operational disruptions in 2023. The research method is a comparative, descriptive, quantitative approach that utilizes secondary data from annual financial reports. The analysis used the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) method to assess bank stability and health, and the Sharia Conformity and Profitability (SCnP) method to measure sharia compliance and profitability. The results show that both banks are in a healthy and stable condition. BSI excels in profitability, operational efficiency, and corporate governance, and occupies the ideal SCnP quadrant. Meanwhile, BCA Syariah has advantages in risk control and capital strength, but its profitability level is relatively lower. The combination of the RGEC and SCnP methods provides a more comprehensive picture of Sharia bank performance. Penelitian ini bertujuan untuk menganalisis dan membandingkan stabilitas, profitabilitas, dan kepatuhan terhadap prinsip syariah Bank Syariah Indonesia (BSI) dan Bank Cental Asia (BCA) Syariah selama periode 2022–2024. Penelitian ini dimotivasi oleh kebutuhan akan evaluasi komprehensif kinerja bank syariah, khususnya setelah merger BSI dan gangguan operasional pada tahun 2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif komparatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan. Analisis dilakukan menggunakan metode Profil Risiko, Tata Kelola Perusahaan yang Baik, Laba, dan Modal (RGEC) untuk menilai stabilitas dan kesehatan bank, dan metode Kesesuaian Syariah dan Profitabilitas (SCnP) untuk mengukur kepatuhan syariah dan profitabilitas. Hasil penelitian menunjukkan bahwa kedua bank berada dalam kondisi sehat dan stabil. BSI unggul dalam profitabilitas, efisiensi operasional, dan tata kelola perusahaan, serta menempati kuadran SCnP ideal. Sementara itu, BCA Syariah memiliki keunggulan dalam pengendalian risiko dan kekuatan modal, tetapi tingkat profitabilitasnya relatif lebih rendah. Kombinasi metode RGEC dan SCnP memberikan gambaran yang lebih komprehensif tentang kinerja bank syariah.
A Conceptual Framework for User Acceptance of Islamic Accounting Information Systems: Integrating UTAUT and Maqāṣid al-Sharī‘ah Orientation Praja Hadi Saputra; Noor Riefma Hidayah
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1293

Abstract

Digital transformation in the Islamic finance sector is driving the increasing adoption of Islamic Accounting Information Systems (IAIS) as an important instrument to ensure transparency, accountability, and compliance with sharia principles. Although the Unified Theory of Acceptance and Use of Technology (UTAUT) has been widely used to explain the adoption behavior of information systems, the model tends to be value-neutral and has not fully captured the normative dimensions inherent in sharia-based accounting systems. This article aims to develop a conceptual framework for the acceptance of value-based technologies in Islamic accounting by integrating the Maqāṣid al-Sharī'ah Orientation (MSO) into the UTAUT model. Conceptually, the orientation of maqāṣid represents the extent to which the use of IAIS supports the fundamental goals of sharia, such as justice, protection of property (ḥifẓ al-māl), transparency, and moral responsibility. This integration results in a Technology Acceptance Model (TAM) not only explain the actual intentions and use of the system based on performance and ease-of-use expectations but also considers the internalization of sharia values as a determinant of user behavior. The main theoretical contribution of this research is the development of a value-based technology acceptance framework in the Islamic accounting literature. In practical terms, the proposed model has implications for system developers, regulators, and Islamic financial institutions in designing an efficient IAIS aligned with sharia objectives.Transformasi digital dalam sektor keuangan Islam mendorong meningkatnya adopsi Islamic Accounting Information Systems (IAIS) sebagai instrumen penting untuk memastikan transparansi, akuntabilitas, dan kepatuhan terhadap prinsip syariah. Meskipun Unified Theory of Acceptance and Use of Technology (UTAUT) telah banyak digunakan untuk menjelaskan perilaku adopsi sistem informasi, model tersebut cenderung bersifat value-neutral dan belum sepenuhnya menangkap dimensi normatif yang melekat dalam sistem akuntansi berbasis syariah. Artikel ini bertujuan mengembangkan kerangka konseptual penerimaan teknologi berbasis nilai dalam konteks akuntansi Islam dengan mengintegrasikan Maqāṣid al-Sharī'ah Orientation (MSO) ke dalam model UTAUT. Secara konseptual, orientasi maqāṣid merepresentasikan sejauh mana penggunaan IAIS mendukung tujuan fundamental syariah, seperti keadilan, perlindungan harta (ḥifẓ al-māl), transparansi, dan tanggung jawab moral. Integrasi ini menghasilkan model penerimaan teknologi yang tidak hanya menjelaskan niat dan penggunaan aktual sistem berdasarkan ekspektasi kinerja dan kemudahan penggunaan, tetapi juga mempertimbangkan internalisasi nilai-nilai syariah sebagai determinan perilaku pengguna. Kontribusi teoretis utama penelitian ini adalah pengembangan kerangka value-based technology acceptance dalam literatur akuntansi Islam. Secara praktis, model yang diusulkan memberikan implikasi bagi pengembang sistem, regulator, dan lembaga keuangan Islam dalam merancang IAIS yang efisien sekaligus selaras dengan tujuan syariah.
Heuristics and Dynamics of Economic Decision-Making in Pesantren: An Exploratory Qualitative Approach Rais Abdullah; Abiyajid Bustami; Darihan Mubarak; Norfaizah Othman
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1279

Abstract

This study aims to examine the heuristics and dynamics of economic decision-making in Pesantren by integrating perspectives from behavioural economics and Islamic economics. Unlike the assumption of full rationality in neoclassical economics, this study views economic decisions as the result of interactions among cognitive limitations, actors' experiences, institutional structures, and normative values. The study used an exploratory qualitative approach, with in-depth interviews conducted with nine key informants from two Pesantren in East Kalimantan and West Nusa Tenggara. The results of the study show that decision-makers in pesantren generally use heuristics as an adaptive strategy in dealing with uncertainty and information limitations. In the process, cognitive biases such as anchoring, loss aversion, and overconfidence emerge, with varying intensities depending on governance capacity and the level of decision centralisation. The findings also show that Islamic values, particularly trust, prudence, and benevolence, do not negate the existence of heuristics and biases but play an important role in shaping how economic decisions are justified, evaluated, and studied. The differences among Pesantren reflect greater variations in institutional capacity than in value orientation. This research makes an empirical contribution to understanding the economic decision-making process in Pesantren and offers implications for strengthening governance aligned with Islamic principles and behavioural economic insights. Studi ini bertujuan untuk meneliti heuristik dan dinamika pengambilan keputusan ekonomi di pesantren dengan mengintegrasikan perspektif dari ekonomi perilaku dan ekonomi Islam. Berbeda dengan asumsi rasionalitas penuh dalam ekonomi neoklasik, studi ini memandang keputusan ekonomi sebagai hasil interaksi antara keterbatasan kognitif, pengalaman aktor, struktur kelembagaan, dan nilai-nilai normatif. Studi ini menggunakan pendekatan kualitatif eksploratif, dengan wawancara mendalam yang dilakukan dengan sembilan informan kunci dari dua pesantren di Kalimantan Timur dan Nusa Tenggara Barat. Hasil studi menunjukkan bahwa pengambil keputusan di pesantren umumnya menggunakan heuristik sebagai strategi adaptif dalam menghadapi ketidakpastian dan keterbatasan informasi. Dalam prosesnya, bias kognitif seperti anchoring, loss aversion, dan overconfidence muncul, dengan intensitas yang bervariasi tergantung pada kapasitas tata kelola dan tingkat sentralisasi keputusan. Temuan juga menunjukkan bahwa nilai-nilai Islam, khususnya kepercayaan, kehati-hatian, dan kebajikan, tidak meniadakan keberadaan heuristik dan bias tetapi memainkan peran penting dalam membentuk bagaimana keputusan ekonomi dibenarkan, dievaluasi, dan dipelajari. Perbedaan antar pesantren mencerminkan variasi yang lebih besar dalam kapasitas kelembagaan daripada dalam orientasi nilai. Penelitian ini memberikan kontribusi empiris untuk memahami proses pengambilan keputusan ekonomi di pesantren dan menawarkan implikasi untuk memperkuat tata kelola yang selaras dengan prinsip-prinsip Islam dan wawasan ekonomi perilaku.
Reputasi Bank Umum Syariah: Islamic Social Reporting, Islamic Corporate Governance, Ukuran Perusahaan, dan Kinerja Keuangan Umiyati Umiyati; Alim Saparuddin Harahap
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.908

Abstract

This study aims to analyze the influence of Islamic Social Reporting, Islamic Corporate Governance, Company Size and Financial Performance on the Reputation of Islamic Commercial Banks. The population in this study were 13 Islamic Commercial Banks in Indonesia registered with the OJK. The sample was selected using the Purposive Sampling method, with a total of 10 Islamic Commercial Banks analyzed. The type of data used is secondary data sourced from the annual report of each Islamic Commercial Bank in Indonesia for the period 2018-2023. Data analysis uses panel data regression with an analysis tool in the form of Eviews Version 12.0. The results of the study indicate that simultaneously there is an influence between Islamic Social Reporting (ISR), Islamic Corporate Governance (ICG), Company Size and Financial Performance (ROA) on Reputation of Islamic Commercial Banks. Partially, Islamic Corporate Governance (ICG) and Company Size have a significant effect on the Reputation of Islamic Commercial Banks, while Islamic Social Reporting (ISR) and Financial Performance (ROA) do not have a significant effect on the Reputation of Islamic Commercial Banks.
Generation Z and ZIS: The Roles of Accountability, Transparency, and Fintech in Shaping Payment Intention at BAZNAS Mustafa Kamal; Nirdukita Ratnawati; Hudan Baihaqi Malik; Susi Susanti
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1393

Abstract

This study examines the influence of accountability, transparency, and financial technology (fintech) on Generation Z's interest in paying Zakat, Infaq, and Sadaqah (ZIS) through the National Zakat Agency (BAZNAS). Using the Tawhidi String Relations (TSR) framework, this research emphasises the ethical and epistemic interconnection between institutional trust, technological advancement, and the maqasid-oriented behaviour of young Muslim donors. The study employs a quantitative associative approach using SEM-PLS and data collected from 173 purposively selected respondents. The results indicate that while accountability does not have a statistically significant impact on ZIS payment interest (t = 1.403; p = 0.161), transparency (t = 3.402; p = 0.001) and fintech (t = 3.780; p = 0.000) significantly enhance Generation Z’s willingness to contribute. These findings suggest that digital trust and systemic clarity, when aligned with the TSR principle of interconnectedness (shuratic process), can strengthen the ethical foundation and practical mechanisms of zakat institutions. The study contributes to Islamic socioeconomic discourse by bridging behavioural finance with Tawhidi epistemology, offering insights into sustainable and value-driven ZIS mobilisation in the digital age.

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