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JAS (Jurnal Akuntansi Syariah)
Published by Institut Syariah Negeri Junjungan Bengkalis
ISSN : 25493086     EISSN : 26571676     DOI : https://doi.org/10.46367/jas
Core Subject : Economy,
Economics, Econometrics & Finance
JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing accounting knowledge and practice. JAS accepts written contributions from various parties through field research. The JAS topic contains research results and thoughts on Accounting and Finance, especially Islamic Accounting. The main focus of JAS covers several aspects, namely Financial Accounting, Management Accounting, Islamic Accounting and Financial Management, Banking Accounting, Public Sector Accounting, Zakat Accounting, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Auditing, Capital Market and Investment, Corporate Finance, Accounting Education, Taxation, Accounting Profession, Accounting Information Systems.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 161 Documents
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Analyst of Digital Banking in Digital Transformation Revy Amyneva Gulnoria; Khansa Shabihah; Rozihan
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2834

Abstract

The rapid growth of digital banking presents both opportunities and challenges for Islamic banking in Indonesia, particularly due to the relatively low levels of Islamic financial literacy and inclusion compared to conventional banking. This study aims to analyze the effect of digital transformation on Islamic financial inclusion, with adherence to sharia principles as a moderating variable that may strengthen or weaken this relationship. The study adopted a quantitative associative approach with an explanatory design, using secondary data obtained from the annual reports of Islamic Commercial Banks from 2020 to 2025. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that digital transformation has a significant positive influence on Islamic financial inclusion. In contrast, sharia compliance shows a significant negative effect. However, the interaction between the two variables is statistically significant, suggesting that sharia compliance strengthens the relationship between digital transformation and inclusion. These findings highlight the importance of integrating sharia values in digital strategies to ensure inclusive, trusted, and sustainable Islamic banking services in the digital era

Page 17 of 17 | Total Record : 161

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