150 hasil
Menampilkan 1–20 · 0,15 detik · RSS
JAS (Jurnal Akuntansi Syariah)
ISSN 2549-3086 · LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis · 150 artikel di indeks
-
Artikel Jurnal
Determinants of global Islamic bank profitability: a multi-country analysis
Purpose – This study examines the effect of net operating margin, capital adequacy ratio, and operating expense ratio on return on assets with non-performing financing as a moderating variable. Method – The object of this research is all the strongest world banks listed on the TabInsight page…
-
Artikel Jurnal
Circular causality model: the relationship between GCG, CSR, intellectual capital, financial risk, and Islamic financial performance
Purpose – This study aims to investigate the effects of good corporate governance (GCG), corporate social responsibility (CSR), intellectual capital (IC), financial risk, and sharia financial performance using the circular causality model in Indonesian Islamic banking. Method – The research…
-
Artikel Jurnal
Predicting financial distress in property and real estate companies: moderation of company size
Purpose – This study analyses the effect of intellectual capital, return on assets (ROA), and debt-to-equity ratio (DER) on financial distress moderated by company size. Method – This study uses a quantitative method using secondary data from publications obtained through the Indonesia Stock…
-
Artikel Jurnal
Sharia compliance sustainability with good corporate governance as intervening: trust, service quality, and commitment
Purpose – This study examines the influence of trust, service quality, and commitment on sharia compliance sustainability mediated by good corporate governance. Method – This quantitative research uses primary data in the form of questionnaires distributed to 100 respondents who are active…
-
Artikel Jurnal
Islamic work ethics and accounting practices in Indonesia: a study on fraud
Purpose – This research aims to examine the effect of attitudes and subjective norms on intentions to commit fraud in financial reports. Furthermore, this research also investigates the effect of Islamic work ethics (IWE) on fraudulent intentions in financial reports. Method – A quantitative…
-
Artikel Jurnal
The moderation of intellectual capital in the relationship enterprise risk management and CSR toward company value
Purpose – This study aims to find empirical evidence of the influence of enterprise risk management (ERM) and corporate social responsibility (CSR) on company value and the moderating role of intellectual capital. Method – This study uses a quantitative panel data regression method with a causal…
-
Artikel Jurnal
Profitability of Islamic banks: an empirical investigation of internal factors at Bank Muamalat Indonesia
Purpose - This research seeks to examine the impact of internal factors on the financial performance of Bank Muamalat Indonesia, a forerunner of Islamic banking within Indonesia. Method - This study adopts a quantitative approach involving secondary data from Bank Muamalat Indonesia's monthly…
-
Artikel Jurnal
Financial performance of banking sector: the role of board gender diversity as a moderating factor
Purpose – This study examines the impact of the cost-to-income ratio (CIR), loan-to-deposit ratio (LDR), and capital adequacy ratio (CAR) on return on equity (ROE), with board gender diversity (BGD) as a moderating factor. Firm size (SIZE) and non-performing loans (NPL) are included as control…
-
Artikel Jurnal
The mediating role of financial behavior on business performance with human and spiritual capital
Purpose – This study aimed to analyze the influence of human capital, spiritual capital, and financial behavior on business performance mediated by the financial behavior of fisherwomen at the fish auction site in Situbondo regency. Method – This study uses a quantitative approach with primary data…
-
Artikel Jurnal
Are sharia firms able to mitigate the involvement of institutional ownership on earnings management?
Purpose - This study examines Shariah firms' role in mitigating institutional ownership's involvement in earnings management. Method - The sample uses a purposive sampling method for firms listed on the IDX from 2015 to 2021. This study analyzes 2,238 firm-year observations using multiple linear…
-
Artikel Jurnal
Environmental management accounting and green practices as drivers of SME performance: evidence from an emerging economy
Purpose – This study investigates the impact of environmental management accounting (EMA) on financial performance (FP), with environmental management practices (EMP) and operational performance (OP) serving as mediating variables. Method – This study used a quantitative survey approach; data were…
-
Artikel Jurnal
Corporate governance as a market signal in sharia stock pricing: evidence from Jakarta Islamic Index 70
Purpose – This study aims to analyse the effect of corporate governance on sharia stock prices in the Jakarta Islamic Index 70 (JII 70), a benchmark index of the 70 most liquid sharia-compliant stocks on the Indonesia Stock Exchange (IDX). Method – The research investigates five governance…
-
Artikel Jurnal
Gender equality: a perspective of accounting academia in rural area
Purpose – The study aims to answer the question, "How does the gender equality portrait of accounting academics in rural areas?". Method – This research, using gender transcendental phenomenology, encompasses four phases of convergence, namely epoche, reduction of phenomena, imaginative variation…
-
Artikel Jurnal
Determinants of financial reporting quality moderated by compensation: evidence from Nagari-owned enterprises
Purpose – This research analyses the influence of accounting application technology, work experience, and educational background on financial report quality moderated by compensation. Method – This research used a causally associative approach and a quantitative method. Employees of Nagari-owned…
-
Artikel Jurnal
Factor Affecting Profit Distribution Management In Islamic Commercial Banks: Moderation Of Return On Assets
This study aims to find empirical evidence of the influence of capital adequacy ratio (CAR), non-performing financing (NPF), and third-party financing (TPF) on profit distribution management, moderated by return on assets (ROA). This study employs a quantitative approach using panel data…
-
Artikel Jurnal
Green Innovation And Organizational Culture Toward Corporate Value: Moderation Role Of Competitive Advantage
The study aims to analyze the impact of green innovation and organizational culture on corporate value and competitive business strategy as moderating variables. This type of research is quantitative, with secondary data sources. During the 2016–2020 period, the population of this study consisted…
-
Artikel Jurnal
Revealing The Impact Of Regional Government Function Budget Patterns On Achievements SDG 11 In Indonesia
This study aims to analyze the influence and effectiveness of local government budget allocations on nine main functions in achieving SDG 11 in Indonesia, focusing on decent and affordable housing. This study uses a quantitative method with 1,424 observations from 356 provinces/districts/cities…
-
Artikel Jurnal
Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital
Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background…
-
Artikel Jurnal
Religiousness As A Shield In Corporate Tax Avoidance
This study analyses the effect of asset structure, leverage, profitability, and sales growth on tax avoidance and uses religiosity as a moderating variable. The associative research focuses on 96 non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 34…
-
Artikel Jurnal
Measuring Local Government Financial Performance With Financial Ratios
This research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the…