https://jurnal.uindatokarama.ac.id/index.php/jariyah/issue/feedJariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah2025-06-30T15:59:05+00:00Irham Pakawaruirhampakawaru@uindatokarama.ac.idOpen Journal Systems<div class="journal-description"> <p style="text-align: justify;"><img style="float: left; margin: 0px 10px 10px 12px; width: 236px; height: 335px;" src="https://i.ibb.co/tZdGzBL/IMG-20230504-WA0000.jpg"><strong>Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah</strong> merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Datokarama Palu. Jurnal ini terbit dua kali dalam setahun pada Juni dan Desember.</p> <p style="text-align: justify;"><strong>Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah</strong> bertujuan untuk menerbitkan hasil kajian atau penelitian teoritis dan empiris yang berkontribusi memberikan pengetahuan dan pemahaman yang mendalam serta bermanfaat bagi pengembangan ilmu akuntansi dan keuangan syariah. Tim secara khusus menerima artikel berbasis penelitian yang berkaitan dengan ilmu akuntansi dan keuangan. Ruang lingkup topik meliputi Akuntansi Syariah, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Teknologi Informasi Akuntansi, Auditing, Etika Profesi, Pendidikan Akuntansi, Perbankan dan Keuangan, serta Corporate Governance.</p> <p style="text-align: justify;">Redaksi menerima pengajuan makalah berasal dari berbagai pihak seperti peneliti, praktisi, regulator, mahasiswa, dan pihak lain yang tertarik dengan pengembangan ilmu akuntansi, praktik akuntansi, profesi akuntansi, dan keuangan. Jurnal Ilmu Akuntansi dan Keuangan Syariah menerima naskah baik penelitian kuantitatif, penelitian kualitatif, penelitian metode campuran, dan Penelitian dan Pengembangan (R&D) yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris.</p> <table class="data" width="100%" bgcolor="#79b5b6"> <tbody> <tr valign="top"> <td width="20%">Journal Title</td> <td width="80%"><strong>: Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah<br></strong></td> </tr> <tr valign="top"> <td width="20%">Abbreviation</td> <td width="80%"><strong>: JARIYAH</strong></td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%"><strong>: 2 issues per year (June and Desember)</strong></td> </tr> <tr valign="top"> <td width="20%">Accredited</td> <td width="80%"><strong>: On Proses</strong></td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><strong>: Prefix <br></strong></td> </tr> <tr valign="top"> <td width="20%">ISSN</td> <td width="80%"><strong>: E-ISSN : 3032-078X<br></strong></td> </tr> <tr valign="top"> <td width="20%">Editor-in-Chief</td> <td width="80%"><strong>: Irham Pakawaru (Sinta ID | Google Scholar)</strong></td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%"><strong>: Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu</strong></td> </tr> <tr valign="top"> <td width="20%">Language</td> <td width="80%"><strong>: Indonesia</strong></td> </tr> <tr valign="top"> <td width="20%">Citation Analysis</td> <td width="80%"><strong>: <br></strong></td> </tr> <tr valign="top"> <td width="20%">Indexing</td> <td width="80%"><strong>: </strong></td> </tr> </tbody> </table> <hr></div>https://jurnal.uindatokarama.ac.id/index.php/jariyah/article/view/3962ANALISIS KINERJA KEUANGAN DALAM MENINGKATKAN VOLUME PERDAGANGAN SAHAM PADA BANK SYARIAH INDONESIA PERIODE 2021-20232025-06-30T00:14:38+00:00Nuriatullahnuriatullah@uindatokarama.ac.idAnnisa Waridhannisawempat@gmail.comDede Arseyani Pratamasyari dedearseyani@uindatokarama.ac.idNoor Riefma HidayahnoorRiefma@uindatokarama.ac.id<table width="563"> <tbody> <tr> <td width="352"> <p>This study aims to analyze the impact of financial performance on the trading volume of Bank Syariah Indonesia (BSI) shares on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The primary focus is to evaluate how financial performance indicators, such as Return on Equity (ROE), Market Value Added (MVA), Cash Ratio, and Debt to Equity (DER), influence the trading volume of BSI shares. The approach employed in this research is qualitative, utilizing a descriptive research design. Secondary data were used, derived from the annual financial reports of Bank Syariah Indonesia (BSI) and the official Indonesia Stock Exchange website, which provides stock price data. The research methodology involves analyzing BSI’s financial and trading data to identify the relationship between financial performance and trading volume. The analysis results indicate that the company’s financial performance improved with an increase in Return on Equity (ROE) from 2021 to 2023, particularly in the first quarter of 2023. A high Market Value Added (MVA) in 2023 signifies value creation exceeding capital costs, although it has declined since 2021. The declined in the Cash Ratio affected perceptions of financial security, and a high Debt to Equity Ratio (DER) raised concerns about risk. Share trading volume was volatile, increasing in the first quarter of 2023 alongside higher ROE and MVA, but declining in subsequent quarters due to concerns over DER and the Cash Ratio. These fluctuations reflect investor sensitivity to debt risk and the company’s financial health. The findings suggest that increases in ROE and MVA tend to boost trading volume, while a declining Cash Ratio and high DER may trigger investor concerns, impacting market liquidity.</p> <p> </p> </td> </tr> </tbody> </table>2025-06-29T13:51:29+00:00Copyright (c) 2025 Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariahhttps://jurnal.uindatokarama.ac.id/index.php/jariyah/article/view/3983PEMANFAATAN TEKNOLOGI DIGITAL DALAM PEMASARAN PRODUK PERBANKAN SYARIAH DI INDONESIA2025-06-30T00:12:03+00:00Sifda Lainufarsifdajepara.nn01@gmail.comKharis Fadlullah Hanakharis@iainkudus.ac.id<p>Perkembangan teknologi digital telah mengubah lanskap pemasaran produk perbankan, termasuk dalam sektor perbankan syariah di Indonesia. Penelitian ini bertujuan untuk menganalisis bagaimana bank-bank syariah memanfaatkan teknologi digital dalam memasarkan produk mereka guna meningkatkan daya saing, memperluas jangkauan pasar, serta memenuhi kebutuhan nasabah yang semakin digital-savvy. Melalui pendekatan kualitatif dengan studi literatur, analisis data sekunder, serta wawancara dengan praktisi perbankan syariah, ditemukan bahwa media sosial, aplikasi mobile banking, website interaktif, dan konten edukatif merupakan alat utama dalam strategi pemasaran digital. Setiap bank seperti BSI, Muamalat, BCA Syariah, BTPN Syariah, dan CIMB Niaga Syariah menerapkan pendekatan berbeda yang disesuaikan dengan segmen pasar mereka. Meskipun terdapat berbagai tantangan seperti keterbatasan literasi digital dan infrastruktur teknologi, inovasi yang berkelanjutan, edukasi digital, serta penguatan keamanan informasi menjadi kunci dalam keberhasilan pemasaran digital syariah ke depan. Penelitian ini memberikan wawasan mengenai pentingnya transformasi digital yang terarah dan berbasis nilai-nilai syariah dalam pengembangan industri perbankan syariah di era digital.</p>2025-06-30T00:12:02+00:00Copyright (c) 2025 Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariahhttps://jurnal.uindatokarama.ac.id/index.php/jariyah/article/view/4050PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) UNTUK PENINGKATAN EKONOMI MASYARAKAT DI KELURAHAN WATUSAMPU2025-06-30T02:28:33+00:00Muhammad Zidanmhmmdidhan411@gmail.comMalkanmalkan@iainpalu.ac.idMuhammad Syafaatmuhammad.syafaat@uindatokarama.ac.id<p>Corporate Social Responsibility is a company's activity to be responsible for achieving profit, community welfare, and environmental sustainability. This research uses a qualitative approach, data collection techniques through interviews, observations, and documentation studies, and the data analysis techniques used are data reduction, data presentation, and conclusion drawing. The research results show that the implementation of Corporate Social Responsibility at PT. Hasal Logam Utama in Watusampu Village, Ulujadi District, is developed in the form of social responsibility towards the environment, social responsibility towards fair operational practices, social responsibility towards community involvement and development, and social responsibility towards corporate governance. The concept of CSR in Islam is the concept of zakat; Islamic economic law has long regulated a company's responsibilities, but in this case, it is depicted in the form of zakat.</p>2025-06-30T02:25:39+00:00Copyright (c) 2025 Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariahhttps://jurnal.uindatokarama.ac.id/index.php/jariyah/article/view/4059LOYALITAS MEMODERASI HUBUNGAN MOTIVASI DAN PELATIHAN ISLAMI TERHADAP KINERJA KARYAWAN DI BANK SYARIAH INDONESIA (BSI) 2025-06-30T07:03:31+00:00Cindy Kurniacindykurnianingsih01@gmail.comUbay Harunubayharun@uindatokarama.ac.idNoor Riefma HidayahnoorRiefma@iainpalu.ac.id<p>Motivation is the basic drive that moves someone or the desire to devote all their energy because of a certain goal. Motivation and training are a series of attitudes and values that influence individual performance. These attitudes and values are invisible forces that encourage individuals to foster employee loyalty. The purpose of this research is to determine the influence of motivation and Islamic training on employee performance with loyalty as a moderating variable. The research uses a quantitative approach, with the research sample consisting of 40 employees from the BSI unit in Tondo village. Data collection was conducted by distributing questionnaires. The analysis technique used multiple regression with the Moderated Regression Analysis (MRA) method to determine the relationship between motivation and Islamic training with loyalty as the moderating variable. The research results show that motivation and Islamic training have a positive effect on employee performance. Loyalty strengthens the relationship between motivation and Islamic training on employee performance.</p>2025-06-30T06:56:00+00:00Copyright (c) 2025 Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariahhttps://jurnal.uindatokarama.ac.id/index.php/jariyah/article/view/4066PENGETAHUAN DAN LITERASI DIGITAL TERHADAP MINAT MENGGUNAKAN MOBILE BANKING SYARIAH 2025-06-30T15:59:05+00:00aurenza Nurul Fitrahaurenzanurul@gmail.comIrham Pakawaruirhampakawaru@uindatokarama.ac.idFerdiawanFerdiawan@uindatokarama.ac.id<p>Tujuan penelitian ini untuk menguji pengaruh pengetahun dan literasi digital terhadap minat menggunakan mobile banking syariah. Sampel penelitian ini mahasiwa UIN Datokarama Palu angkatan 2022 yang ditentukan secara purposive. Tehnik analisis yaitu analisis regresi linier berganda. Hasil pengujian pernyataan kuisioner menunjukkan bahwa validitas, realibilitas dan asumsi klasik memenuhi ketentuan standar nilai. Hasil uji regresi menunjukkan bahwa pengetahun dan literasi berpengaruh positif signifikan terhadap minta menggunakan mobile banking syariah.</p>2025-06-30T15:58:05+00:00Copyright (c) 2025 Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah