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<![CDATA[THE SHARIA BANK STABILITY: HOW FINTECH AND FINANCIAL RATIO FIXED IT? ]]>
<![CDATA[Ailsa Nabila Az Zahra]]>;
<![CDATA[Titis Miranti]]>
<![CDATA[ I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i1.17023
<![CDATA[This study aims to see whether the stability of Islamic banks is sufficiently dependent on financial technology and several financial ratios. The research was conducted at Islamic banks in Indonesia and Malaysia. To get the research sample used, a purposive sampling technique. The research sample consisted of 14 Islamic banks and was observed from 2017 to 2021. The analytical method uses panel data regression. The research results show. Capital Adequacy Ratio, Non-Performing financing (NPF), Equity-to-Assets Ratio (EAR) and firm size significantly affect bank stability, while financial technology, Assets Turnover, and Cost to Income Ratio (CIR) have no significant effect. Bank stability is one of the determinants of the goodness of state finances, so it needs to be a concern. Banks can increase capital values and firm size, then maintain NPF and EAR values to keep bank financial stability. Even though several other factors are not significant, banks still need to maintain the stability of their value so that the impact does not get worse.]]>
<![CDATA[THE EFFECT OF INTERNAL AUDIT SYSTEM AND IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON FRAUD ]]>
<![CDATA[Cindy Triningsih]]>;
<![CDATA[Mustapa Khamal Rokan]]>;
<![CDATA[Muhammad Lathief Ilhamy Nasution]]>
<![CDATA[ I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i1.17064
<![CDATA[The purpose of this study was to determine the effect of the internal audit system and the application of good corporate governance on fraud at Indonesian Islamic banks (BSI). This study collected data and information by sending questionnaires to 97 people who work at Bank Syariah Indonesia (BSI) in Rantau Parapet, North Sumatra. The analysis technique uses multiple regression by testing the hypothesis t test and F test. The results show that the significance value of the internal audit system variable is 0.035 <0.05, which means that the internal audit system variable has a significant influence on fraud, the significance value of the good implementation variable corporate governance of 0.035 <0.05, which means that the variable implementation of good corporate governance has a significant influence on fraud (Fraud). Then simultaneous testing shows the result that the significant value of F is 0.000 <0.05 which means that simultaneously the internal audit system and good corporate governance have an effect on fraud. The conclusion is that both partially and simultaneously the internal audit system variables and good corporate governance have an effect on fraud.]]>
<![CDATA[THE EFFECT OF INFORMATION TECHNOLOGY MODERATION ON RELATIONSHIP PLANNING, IMPLEMENTATION, REPORTING, BUDGET EVALUATION ON PERFORMANCE ACCOUNTABILITY ]]>
<![CDATA[Wendra Aliffandi]]>;
<![CDATA[Hasni Yusrianti]]>;
<![CDATA[Emylia Yuniarti]]>
<![CDATA[ I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i1.18440
<![CDATA[This study aims to determine the effect of information technology moderation on the relationship between planning, implementation, reporting and evaluation of the budget on performance accountability of the Regional Government of Palembang City. The population in this study were all Regional Apparatus Organizations (OPD) within the scope of Palembang City Government as many as 52 OPD. The sample used the criteria and 3 people were taken from each OPD so that a total of 156. The analysis technique used SEM PLS. The results of the study show that directly only the technology variable that influences performance accountability while the planning, implementation, reporting and evaluation variables do not affect performance accountability. Information technology is only able to moderate the relationship between budget planning and performance accountability variables, while other variables, information technology is not able to moderate it.]]>
<![CDATA[FACTORS AFFECTING STUDENT FINANCIAL BEHAVIOR IN DIGITAL TRENDS ]]>
<![CDATA[Sheda, Ghegana Ariel]]>;
<![CDATA[Muharrami, Rais Sani]]>
<![CDATA[ I-Finance Journal Vol 9 No 2 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i2.16879
<![CDATA[This study discusses the influence of Islamic financial literacy, locus of control and religiosity on student financial management in the digital era. The respondents in this study were Febi students of Raden Mas Said State Islamic University Surakarta with a total of 177 respondents. The data collection process is carried out by disseminating questions and answers using primary quantitative methods through questionnaires. This study used multiple linear regression analysis method. This study concluded that there is a positive and significant influence between sharia financial literacy on financial management, there is a positive and significant influence between locus of control on financial management and no influence on religiosity on student financial management. Based on the results of the research conducted, the R Square value was obtained at 0.244 or 24.4%. While the remaining 75.6% was influenced by other variables that were not examined in this study. These findings can certainly be part of the reference for students in financial management in the digital era. The conclusion is that Islamic financial literacy and locus of control can influence student financial management in the digital era. Meanwhile, religiosity cannot influence student financial management in the digital era.]]>
<![CDATA[THE EFFECT OF ASSET-LIABILITY MANAGEMENT ON SHARIA BANK PERFORMANCE ]]>
<![CDATA[Nazifah, Nauroh]]>;
<![CDATA[Sukardi, Budi]]>
<![CDATA[ I-Finance Journal Vol 9 No 2 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i2.17629
<![CDATA[The purpose of this study was to determine the health level of Bank Muamalat Indonesia (BMI) and Bank Syariah Indonesia (BSI) and to determine the difference in the health level of Bank Muamalat and Bank Syariah Indonesia. The population in this study were BSI and BMI, the sample used BSI and BMI quarterly financial report data from 2015-2022. The analysis technique uses multiple linear regression analysis and independent sample t-test. At BMI, the CR and CAR ratios have no effect on ROA, only the BOPO ratio has an effect on ROA. Then at BSI, the CR and BOPO ratios affect ROA, while the CAR ratio has no effect on ROA. The results of the independent t-test show that there are differences between BMI and BSI on ROA, CR, CAR, and BOPO. The conclusion shows that both in BMI and BSI the CR variable affects ROA and there are differences in performance between BMI and BSI banks where the performance of Bank Syariah Indonesia is better than Bank Muamalat.]]>
<![CDATA[ANALYSIS OF THE FACTORS CAUSING BAD CREDIT AT SHARIA COMMERCIAL BANKS IN INDONESIA ]]>
<![CDATA[Siti Nurhayati Nafsiah]]>;
<![CDATA[liano, Arlon]]>
<![CDATA[ I-Finance Journal Vol 10 No 1 (2024): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/6fngwd44
<![CDATA[This purpose of this study was to analyze the factors that cause bad debts at Islamic commercial banks in Indonesia. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK). Samples were taken through saturated sampling techniques totaling 13 Islamic Commercial Bank data in Indonesia. Factors causing bad debts at Islamic Commercial Banks in Indonesia are shown through reports and data that have been registered with the Financial Services Authority (OJK). The factors that cause bad credit are very important to study because the magnitude of the problems that occur within the internal company is caused by bad credit. The results of this study indicate that based on the t test the BOPO variable (Operating Costs of Operating Income) has a significant effect on NPF (Non Perfotming Financing), Likewise the FDR variable (Financing to Deposit Ratio) has a significant effect on NPF (Non Perfoming Financing). Then in the F test it is known that the BOPO and FDR variables have a significant effect on NPF. The conclusion shows that both partially and simultaneously the BOPO and FDR variables affect NPF]]>
<![CDATA[THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN INDONESIA SHARIA COMMERCIAL BANKS ]]>
<![CDATA[Hananiyah, Wardah Mujadidah]]>;
<![CDATA[Jaya, Tiara Juliana]]>
<![CDATA[ I-Finance Journal Vol 9 No 2 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i2.19180
<![CDATA[An early warning system can be implemented to anticipate the presence of financial distress, which will threaten financial problems. Altman Z-score is a tool for predicting a company's bankruptcy level by calculating several financial ratios. This study aimed to see whether finances can affect financial distress in Indonesian Islamic Banks. This study used Eviews software version 10 with panel data analysis techniques. The research object is the Indonesian Sharia Commercial Bank, which published semiannual financial reports from 2017-2022. Based on information on the official OJK website, there are 12 Islamic Commercial Banks, but only 9(nine) banks meet the sample criteria in this study. The results of the study show that ROA and CR have a significant positive effect on financial distress. Meanwhile, ROE and DER have a significant negative effect on financial distress. Unlike the case with NPF, which has no significant effect on financial distress.]]>
<![CDATA[THE INFLUENCE OF MACROECONOMIC VARIABLES ON THE INDONESIAN SHARIA STOCK INDEX PERIOD 2018 – 2022 ]]>
<![CDATA[Widyanti, Lusi]]>;
<![CDATA[Hidayati, Amalia Nuril]]>
<![CDATA[ I-Finance Journal Vol 9 No 2 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i2.19404
<![CDATA[Abstract This study aims to examine the effect of inflation, exchange rates, the BI-7 day reverse repo rate, and world oil prices on ISSI. The research method used is a quantitative method. The samples used in this study were 12 companies registered with ISSI. The data analysis technique in this study used panel data regression with the stages of the Chow test and the Hausman test. As well as testing the hypothesis with the stages of the f test, t test, and the coefficient of determination (R2). The results of this study prove that inflation has a significant negative effect on ISSI. The exchange rate has no significant effect on ISSI. BI-7day reverse repo rate has a significant negative effect on ISSI. And world oil prices have a significant positive effect on ISSI. The conclusion is that simultaneously inflation, exchange rates, BI-7 day reverse repo rate, and world oil prices influence the ISSI for the 2018 - 2022 period. Keywords: BI-7 day reverse repo rate, World oil prices, Indonesian sharia stock index, Inflation, Exchange rate]]>
<![CDATA[HEDONISTIC LIFESTYLE AND FINANCIAL DISTRESS: THE ROLE OF RELIGIOSITY ]]>
<![CDATA[Shekarsari, Amanda Qomari]]>;
<![CDATA[Padmantyo, Sri]]>
<![CDATA[ I-Finance Journal Vol 9 No 2 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i2.20173
<![CDATA[A teenager is someone who is in the transition period from child to adult. Many teenagers wrongly attribute it to their lack of knowledge in the field of finance. Teenagers often follow the times and impose lifestyles. A hedonic lifestyle can be defined as a lifestyle that values pleasure. This kind of lifestyle requires a lot to remain a consumer. Therefore, teenagers need many boundaries, one of which is religious teachings or individual religiosity. This research is important because financial distress in teenagers can cause many negative things. This research aims to determine the effect of a hedonistic lifestyle on financial distress through another variable, namely religiosity. This research used a sample of 241 teenagers. The results of this research are that hedonism has a positive effect on financial distress, and religiosity increases the relationship between financial distress and hedonism. This research influences teenagers' lifestyles so they don't make mistakes in socializing. It is hoped that this research can be a guide for teenagers in managing their finances, especially in fulfilling their lifestyle. In future research, it is hoped that researchers will increase the number of samples and expand the research objects, they can choose research objects in Central Java or Indonesia. Researchers are aware of the limitations in data collection, it is hoped that future researchers can expand the research objects and subjects. The conclusion, the hedonistic lifestyle has a positive effect on financial distress and religiosity is able to moderate the influence of the hedonistic lifestyle on financial distress, namely weakening the relationship between the two.]]>
<![CDATA[DETERMINANTS OF FACTORS AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURES ]]>
<![CDATA[Juwita, Rahma Dwi]]>;
<![CDATA[Fitranita, Vika]]>
<![CDATA[ I-Finance Journal Vol 9 No 2 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i2.20355
<![CDATA[This study aims to determine the effect of Company Size, Company Age, Sales Growth, and Sharia Compliance on Disclosure of Islamic Social Reporting (ISR) (Case Study on Islamic Commercial Banks in Indonesia 2018-2021). The population in this study is Islamic Commercial Banks in Indonesia which have sufficient annual reports for 4 years in the 2018-2021 period. The sample of this study used purposive sampling method and banks that met the criteria were 11 Islamic Commercial Banks so that the total number was 44 samples. The analysis technique used is multiple linear regression analysis with the F test hypothesis test and t test using IBM SPSS 26 as data processing software. The results showed that company size has a positive and significant effect on Islamic Social Reporting (ISR) disclosure. Based on the test results of 4 hypotheses, it can be concluded that company size has a positive effect on the disclosure of Islamic Social Reporting. While company age, sales growth, and sharia compliance have no positive effect on the disclosure of Islamic Social Reporting.]]>
