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Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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INDONESIA
TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 163 Documents
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Identification of Digital Sharia Banking Development as a Catalyst for Sharia Financial Inclusion in Indonesia Tamami, Muhammad In’amullah; Anggraini, Ika Khusnia
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.09

Abstract

The banking industry has undergone a technological revolution, leading to the emergence of digital banks that offer technology-based services accessible through smart devices. This has had a positive impact on financial inclusion by providing easier access to banking services to a wider community. However, the growth of Islamic banking has not shown the same progress due to the limited development of Islamic digital banks. To address this issue, a qualitative study was conducted to identify opportunities for product development in Islamic digital banks, aiming to promote Islamic financial inclusion. Data from interviews, reports, fatwas, and articles were analyzed using data triangulation methods. The study revealed innovative approaches to improving Islamic digital banking, particularly in products and services that serve community transactions. These identified innovations offer promising steps to increase the level of Islamic inclusion.
The Effect of Profitability and Competitive Advantage on Corporate Social Responsibility Disclosure Daylinda, Safira Gusti; Saraswati, Erwin
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.08

Abstract

Many key factors can influence Corporate Social Responsibility Disclosure (CSRD). This study focuses on two main factors, namely Competitive Advantage (CA) and Profitability. The purpose of this study is to determine how Competitive Advantage (CA) and Profitability, which are independent variables, influence Corporate Social Responsibility Disclosure (CSRD), which is a dependent variable. In addition, Company Size and Leverage serve as control variables in this study. This study uses purposive sampling in selecting samples, namely 42 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Secondary data in the form of companies' annual financial reports listed on the Indonesia Stock Exchange (IDX) are used in this study. Hypothesis testing was processed using SPSS software. The results show that simultaneously, Profitability and Competitive Advantage can influence Corporate Social Responsibility Disclosure (CSRD). Partially, Competitive Advantage is proven to be a significant indicator in influencing CSRD, while Profitability does not show a significant effect on Corporate Social Responsibility Disclosure (CSRD).
Nexus of Market Reaction and Persistence of Islamic Bank Profitability in Asia Putranti, Eti; Budiman, Ahmad; Kusuma, Marhaendra
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aims to investigate the reaction of the Islamic stock market to the ability of banks to maintain profitability stability and the moderating role of profit-sharing income in the influence of profitability persistence on Islamic stock prices. Financial report and stock price data from 10 countries in Southeast Asia, South Asia, and the Middle East, with a sample of 67 Islamic banks from 2017 - 2023, with observation data of 469 firm-years, and tested with Moderated Regression Analysis. The test results show that profitability persistence has a positive effect on Islamic stock prices, and profit-sharing income strengthens this effect. The Islamic stock market reacts positively to the ability of bank management to maintain profitability stability over a longer period, and profit-sharing income strengthens the effect of financial performance persistence on the stock prices of Islamic entities. The originality lies in measuring financial performance and testing the moderating role of profit-sharing income. Financial performance is not only measured in a single period but also assessed using profitability persistence as a measure of the bank's ability to maintain financial performance over a long period.

Page 17 of 17 | Total Record : 163

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