Tujuan : Penelitian ini berfokus untuk meneliti bagaimana dampak Mobile UGT yang telah dikembangkan dalam mengembangkan laba KSPPS BMT UGT Nusantara mengingat pertumbuhan aset yang terus naik dari tiap tahunnya. Penelitian ini menguji dan membandingkan laba sebelum dan sesudah implementasi Mobile UGT dan periode yang digunakan yakni antara tahun 2013-2022. Selain itu penelitian in…
Latar Belakang - Pembiayaan bermasalah merupakan salah satu risiko yang dihadapi oleh perbankan syariah. Indikator makro ekonomi, seperti Inflasi, Indeks Produksi Industri, Nilai Tukar, dan Jumlah Uang Beredar, dapat mempengaruhi kondisi keuangan dan perbankan syariah, sehingga dapat meningkatkan risiko pembiayaan bermasalah. Tujuan - Penelitian ini bertujuan untuk menganalisis pengaruh in…
Objectives: The purpose of this study is to analyze the effect of green accounting practice on maqashid sharia performance in Islamic banks Methods: This research data used secondary data from annual report and suistainability report of 16 fully fledged Islamic banks in Indonesia. Smart PLS 4 with the SEM-PLS model is the software used to test the effect between the dependent variable, namely t…
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan metode forward-looking expected loss sebagai konsekuensi Standar Akuntansi Keuangan (SAK) No 71 terhadap kualitas laba pada bank syariah. Oleh karena metode ini efektif pada tahun 2020, forwardlooking expected loss diukur dengan menggunakan rasio loan loss provisions dengan dummy tahun untuk membedakan antara forwardlooki…
This research examines the impact of earnings management on financial performance, with a focus on the moderating role of the effectiveness of Accounting Information Systems (AIS). The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority during the 2019-2022 period. Return on Equity (ROE) is used as an indicator of financial performance, whil…
Despite the economic growth in the Minas district, the development of Islamic banks remains under-researched, making it an interesting topic for investigation. This study aims to assess the impact of knowledge, religiosity and community attitudes on savings interest in Islamic banks. The variables considered are knowledge (X1), religiosity (X2), attitude (X3) and savings interest rate (Y). Usin…
"Purpose − This study aims to measure and compare the efficiency of Islamic and conventional banks in Indonesia and Malaysia, from 2015 to 2020. Methodology − Data Envelopment Analysis (DEA) was employed as a research method for measuring efficiency. The DEA results are also used to identify input or output variables that must be improved if the Decision-Making Unit (DMU) needs to improve …
Objectives : Investigates the potential role of Sukuk, Islamic Capital, Islamic Banking Financing (IBF) in fostering economic growth in Indonesia. This study explores the impact of IBF on Economic Growth. Methods : The research has trial-stage methods. First, descriptive analysis is applied to provide a clear understanding of the movement of data, enabling a more comprehensive inte…
This research investigates the effect of applying the forward-lookingexpected loss method as a consequence of Financial AccountingStandard (FAS) No 71 on earnings quality. Since the technique iseffective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-lookingand non-forward-looking…
Tujuan: Penelitian ini dilakukan untuk Untuk menganalisa sistem informasi akuntansi yang telah diterapkan PT. Madinah Iman Wisata dam menganalisa pengendalian internal yang telah diterapkan PT. Madinah Iman Wisata Metode: Penulis melakukan penelitian ini dengan menggunakan metode kualitatif. Teknik pengumpulan data menggunakan wawancara dan observasi. Dalam penelitian ini, analisis deskriptif k…