Penerapan Sistem Informasi Akuntansi atas Profitabilitas di Bank Syariah Indonesia
Abstract
The aim of this research is to determine the significant influence of SIA (Accounting Information System) in the form of total assets, working capital, earnings after tax, net operating assets, capitalization and cost efficiency on return on equity (RoE) of sharia banking. The sample in this study consisted of 45 Islamic bank financial reports registered with the Financial Services Authority (OJK) during the 2018-2022 period. The research method uses multiple linear regression. The research results reveal that there is an influence of the Accounting Information System, in this case the capitalization and cost efficiency variables, on return on equity (RoE) at Bank Syariah Indonesia.
Keywords
Full Text:
PDFReferences
Akhter, A., 2022, Impact of Accounting Information System on Organizational Performance: Private Commercial Banks of Bangladesh, International Journal of Scientific and Research Publications (IJSRP), 12(4), 307.
Al-Delawi, A. S., Ramo, W. M., 2020, The impact of accounting information system on performance management, Polish Journal of Management Studies, 21(2), 36–48.
Astuti, W. A., 2022, Impact of Finance Technology on Profit at Sharia Banks in Bandung, International Journal of Research and Applied Technology, 2(2), 144–153.
Beg, K., 2018, Impact of Accounting Information System on the Financial Performance of Selected FMCG Companies, Asian Journal of Applied Science and Technology (AJAST), 2(3), 8–17.
Carbó-Valverde, S., Cuadros-Solas, P. J., Rodríguez-Fernández, F., 2020, The Effect of Banks’ IT Investments on the Digitalization of their Customers, Global Policy, 11(1), 9–17.
El-Chaarani, Hani & Abiad, Zouhour. 2018. The Impact of Technological Innovation on Bank Performance. Journal of Internet Banking and Commerce. 23(3). 1-33.
Farida, I., Mulyani, S., Akbar, B., Setyaningsih, S. D., 2021, Implementation and Performance of Accounting Information Systems, Internal Control and Organizational Culture in the Quality of Financial Information, Utopía y Praxis Latinoamericana, 26(1), 222-236
Ghozali, I., 2021, Aplikasi Analisis Multivariate Dengan Program IBM SPSS 206. Edisi 10. Badan Penerbit Universitas Diponegoro.
Gofwan, H., 2022, Effect of Accounting Information System on Financial Performance of Firms: A Review of Literature Effect of Accounting Information System on Financial Performance of Firms: A Review of Related Literatures, Journal of Acccounting Thoughts: A methodological Approach, 2(1), 57–60.
Hakiki, A., 2023, The Effect of Technological Advances to the Accounting Information System Performance, European Journal of Business and Management Research, 8(3), 221–226.
Herindar, E., Uula, M. M., Aufa, A., 2022, Does Start-Up Fintech Affect the Profitability Ratio of Islamic Banks? Case Studies of Three State-Owned Islamic Banks, Accounting Global Journal, 6(2), 104–123.
Jalloul, S., Awwad, G., Shatila, K. 2022, The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon, Management and Economics Review, 7(3), 405–422.
Junttila, J. and Nguyen, V. C. S., 2022, Impacts of sovereign risk premium on bank profitability: Evidence from euro area, International Review of Financial Analysis, 81(March), 102110.
Khalid, B., Kot, M. 2021, The impact of accounting information systems on performance management in the banking sector, IBIMA Business Review
Msomi, T. S. and Vilakazi, S. P. 2023, Nexus between accounting and information systems and SMEs` operational efficiency in South Africa, Problems and Perspectives in Management, 21(2), 493–502.
Otoritas Jasa Keuangan (OJK), 2022, Laporan Perkembangan Keuangan Syariah Indonesia (LPKSI), diakses melalui website https://ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/default.aspx
Pabel, A. S., 2022, Investigating the Impact of Accounting Information System (AIS) on the Organizational Performance: Government and Non-government Banks of Bangladesh, International Journal of Multidisciplinary Research and Analysis, 5(11), 3267–3272.
Rahayu, R. N., Rifandi, M., 2023, Accounting information system performance in hospital: A case study, Journal of Contemporary Accounting, 5(1), 28–36.
Sayyida. 2013, Pengaruh Karakteristik Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan, Fakultas Ekonomi Universitas Wiraraja Sumenep - Madura, Jurnal “Performance” Bisnis & Akutansi, 4(2), 17–30.
Simkin, Mark G; Rose, Jacob M, Norman, C. S., 2010, Core Concepts of Accounting Information System. 12th edn. Ohio: John Wiley & Sons, Inc.
Susanti, S. D., 2023 Mendorong Pertumbuhan Ekonomi dan Keuangan Syariah dengan Digitalisasi, diakses melalui website https://www.antaranews.com/berita/3568527/mendorong-pertumbuhan-ekonomi-dan-keuangan-syariah-dengan-digitalisasi
DOI: http://dx.doi.org/10.33087/ekonomis.v9i1.1960
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat |
