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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Kharaj: Journal of Islamic Economic and Business EKOBIMA Ekonomi Bisnis dan Manajemen
Raja Sakti Putra Harahap
Universitas Islam Negeri Sultan Syarif Kasim Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh BOPO dan NPF terhadap Return on Assets (ROA) Bank Umum Syariah pada Transisi Pandemi dan Pascapandemi 2020–2024 Kasmawati Kasmawati; Muhammad Albahi; Raja Sakti Putra Harahap
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2617

Abstract

Aset perbankan syariah Indonesia tumbuh pesat mencapai Rp863 triliun pada 2024, profitabilitas yang diukur melalui Return on Assets (ROA) justru mengalami penurunan dari 1,74% pada 2021 menjadi 1,38% pada 2023. Kondisi ini diduga dipengaruhi oleh inefisiensi operasional (BOPO) dan risiko pembiayaan bermasalah (NPF) selama periode transisi dan pascapandemi COVID-19, sehingga penelitian ini bertujuan menganalisis pengaruh keduanya secara parsial maupun simultan terhadap ROA tujuh Bank Umum Syariah di Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data panel dari tujuh Bank Umum Syariah (35 observasi) yang dipilih melalui purposive sampling dan dianalisis menggunakan regresi data panel Common Effect Model (CEM) berbantuan Eview 12. Hasil penelitian menunjukkan bahwa BOPO berpengaruh negatif dan signifikan secara parsial terhadap ROA (t = 34,997; prob. = 0,000; koef. = −0,064), sedangkan NPF tidak berpengaruh signifikan secara parsial (t = 1,874; prob. = 0,0701) meskipun arah koefisiennya negatif. Secara simultan, BOPO dan NPF berpengaruh signifikan terhadap ROA dengan Adjusted R² sebesar 97,79% (F = 754,327; prob. = 0,000). Penelitian ini dapat disimpulkan bahwa BOPO merupakan faktor dominan penekan profitabilitas bank syariah selama periode pandemi dan pascapandemi, sementara tidak signifikannya NPF disebabkan oleh tingkat NPF yang masih terkendali serta dampak kebijakan restrukturisasi pembiayaan OJK. Bank syariah disarankan untuk memprioritaskan efisiensi operasional melalui digitalisasi sebagai strategi utama peningkatan profitabilits.
Sharia Compliance and Legal Certainty in the Governance of Islamic Banking In Indonesia Cintia Nurul Lita Br Silalahi; Muhammad Albahi; Raja Sakti Putra Harahap
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2912

Abstract

The development of the Islamic banking industry in Indonesia demands a strong integration between normative aspects and operational legality. This study aims to analyze the implementation of sharia compliance in Islamic banking governance in Indonesia and examine its contribution to achieving legal certainty. Using a qualitative method with a juridical-normative approach, this research examines secondary data through library research and a statutory approach. The results indicate that sharia compliance is a fundamental principle that serves as a key indicator of the credibility and integrity of Islamic financial institutions. Sharia governance acts as a mediating variable that connects sharia compliance to legal certainty through mechanisms of transparency, accountability, and the strategic role of the Sharia Supervisory Board (DPS). Although supported by Law No. 21 of 2008 and Law No. 4 of 2023 (UU P2SK), legal certainty still faces challenges such as the dualism of the legal system and differing interpretations of sharia principles. The study concludes that strengthening adaptive regulations, improving human resource quality, and harmonizing Islamic law with national positive law are essential to creating a sustainable and competitive Islamic banking ecosystem.
Financial Ratio Dynamics and Profitability in Indonesian Islamic Banking: A Panel Analysis of FDR, NPF, and CAR Elvira Khairunnisa Ibrahim; Muhammad Albahi; Raja Sakti Putra Harahap
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3390

Abstract

This study addresses inconsistencies in prior empirical findings regarding the relationship between financial ratios and profitability in Islamic banking, where theoretical predictions often diverge from observed data. Despite growing scholarly interest in Islamic bank performance, limited post-pandemic evidence exists on how Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR) jointly influence Return on Assets (ROA). This study employs a quantitative approach using panel data regression with Ordinary Least Squares (OLS) estimation on four Islamic Commercial Banks registered with the Financial Services Authority (OJK), selected through purposive sampling. Results indicate that FDR, NPF, and CAR each exert a positive and significant partial effect on ROA, and simultaneously explain 76.5% of ROA variation (F = 46.628, p < 0.05). These findings challenge conventional assumptions — particularly regarding NPF — and suggest that prudent financing management in the post-pandemic recovery period may alter the expected direction of risk-profitability relationships. This study contributes by providing recent post-pandemic empirical evidence on Islamic bank financial performance in Indonesia, offering implications for both regulatory policy and bank management strategy.
Reconstruction of the Handling of Non-Performing Financing in Murabahah Contracts in Islamic Banking Khairul Hanif; Muhammad Albahi; Raja Sakti Putra Harahap
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10246

Abstract

This study aims to analyze the issues surrounding the management of non-performing financing in murabahah contracts within Islamic banking and to formulate a revised management model that is more in line with Sharia principles and legal certainty. This issue is significant given the widespread use of murabahah contracts in Islamic banking practices, which is not always accompanied by the substantive implementation of Sharia principles. The research method employed is a normative legal approach using a literature review, through an examination of primary legal sources relevant to Islamic banking and murabahah financing. Data analysis was conducted qualitatively using descriptive-analytical and prescriptive approaches to produce comprehensive model recommendations. The results indicate that the handling of non-performing financing in murabahah contracts still faces a gap between theory and practice, a dominance of repressive approaches, and weak legal certainty due to the lack of alignment between regulations and on-the-ground implementation. To address this, this study proposes a reconstruction of the management of non-performing financing through a model based on legal certainty and Sharia principles, consisting of three stages: preventive, curative, and repressive, with consultation and restructuring as the primary approaches and enforcement as the last resort (ultimum remedium). It is hoped that the implications of this study will contribute to the development of Islamic banking law, particularly in creating a system for handling non-performing financing that is fairer, more effective, and in accordance with Sharia principles, as well as serving as a reference for practitioners, regulators, and academics in strengthening the implementation of Islamic banking in Indonesia.
Dispute Resolution And Dynamics Of Legal Aspects In Sharia Banking Practices In Indonesia Muhammad Zuhdi Asyrofi; Muhammad Albahi; Raja Sakti Putra Harahap
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10913

Abstract

This study aims to analyze the dispute resolution mechanisms and the dynamics of legal aspects in Islamic banking practices in Indonesia. The background of this research is based on the rapid development of the Islamic banking industry accompanied by an increasing potential for disputes due to default, differences in contract interpretation, and violations of Islamic principles. This study uses a qualitative approach with a normative (doctrinal) research type through a library study of laws and regulations, legal literature, and court decisions. The results show that Islamic banking disputes have unique characteristics that are not only contractual, but also contain normative-religious dimensions because they must meet the principles of Islamic compliance. Dispute resolution can be achieved through two channels: non-litigation (negotiation, mediation, and Islamic arbitration) which emphasizes the principles of deliberation and substantive justice, and litigation through the Religious Courts which provides legal certainty. In addition, the dynamics of legal aspects in Islamic banking practices indicate challenges in the form of legal pluralism, regulatory disharmony, and the development of Islamic financial technology that requires legal adaptation. Thus, it is necessary to harmonize positive law and sharia principles as well as increase the capacity of law enforcement agencies in order to create a dispute resolution system that is effective, fair and provides legal certainty for the parties.
Co-Authors Cintia Nurul Lita Br Silalahi Elvira Khairunnisa Ibrahim Kasmawati Kasmawati Khairul Hanif Muhammad Albahi Muhammad Zuhdi Asyrofi