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Alfian
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The Effect of Liquidity and Solvency on Return on Assets: Evidence from Property and Real Estate Companies Listed in the Jakarta Islamic Index 70 Alfian; Putri Meiliana; Safwandi; Safwan Kamal; Anwar Puteh; Yulius Dharma
JIM: Jurnal Ilmiah Mahasiswa Vol. 8 No. 2 (2026): Juli - Oktober 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v8i2.15488

Abstract

This study aims to analyze the effect of liquidity and solvency ratios on financial performance, as measured by Return on Assets (ROA), in property and real estate companies listed on the Jakarta Islamic Index 70 (JII70) during the 2019–2024 period. The study was motivated by fluctuations in the property sector and the importance of financial management in maintaining corporate profitability. A quantitative approach was employed using secondary data obtained from the annual financial reports of selected companies. The sample consisted of eight companies selected through purposive sampling. Data were analyzed using panel data regression with the Fixed Effects Model (FEM) as the most appropriate estimation model. The results indicate that the Debt-to-Equity Ratio (DER) has a negative and significant effect on ROA. Meanwhile, the Current Ratio (CR), Cash Ratio, Debt-to-Asset Ratio (DAR), and Long-Term Debt-to-Equity Ratio (LTDER) do not individually have a significant effect on ROA. However, the simultaneous test reveals that liquidity and solvency variables collectively have a significant effect on financial performance. The adjusted R-squared value of 0.5998 indicates that approximately 59.98% of the variation in ROA can be explained by the liquidity and solvency variables included in the model, while the remaining 40.02% is influenced by other factors beyond the scope of this study. These results suggest that financial performance is not determined solely by liquidity and solvency conditions but is also affected by other internal and external factors. Therefore, maintaining an appropriate balance between liquidity and leverage is essential for improving profitability and supporting sustainable financial performance.
Empowering Fish Cracker MSMEs through E-Branding and a Marketplace-Based Digital Catalog System to Improve Business Performance in Kuala Langsa Alfian; Miftahul Zannah Sihombing; Ayu Prihatina; Cut tinur Jannah; Putri Nurfadhilla; Juli Dwina Puspita Sari; Nanda Safarida; Zefri Maulana; Safwandi; Safwan Kamal; Muhammad Amin; Khalda Hayatul Fazri Muna; Faisal Yahya; Dicky Armanda
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): SEURAYA: Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

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Abstract

Digital transformation has become a key factor in enhancing the competitiveness of micro, small, and medium enterprises (MSMEs). However, many MSMEs in coastal areas still face challenges in strengthening their brand identity, presenting product information, and utilizing digital marketing channels. Similar challenges were identified among fish cracker MSMEs in Kuala Langsa, Langsa City, which still rely on conventional marketing practices, lack strong branding, and have not fully leveraged product catalogs and marketplaces. This community service program aimed to improve the understanding and readiness of MSME stakeholders to adapt to digital transformation by strengthening e-branding, introducing a digital catalog system, and enhancing literacy regarding the use of marketplaces. The program employed a Participatory Action Research (PAR) approach involving problem identification, action planning, socialization, mentoring, and reflection. Data were collected through observation, interviews, and documentation and analyzed using a qualitative descriptive approach. The results indicate an improvement in participants’ understanding of brand identity, the systematic presentation of product information, and the use of digital media as a marketing support tool. Furthermore, MSME actors demonstrated greater openness toward adopting technology for business development. This program provides an initial foundation for fish cracker MSMEs in Kuala Langsa to improve their readiness to adopt digital marketing gradually and sustainably in order to support more adaptive and competitive business development.
The Influence of Knowledge, Perceptions, and Preferences on Customer Behavior Through Religious as An Intervening Variable Alfian; Amiruddin Yahya; Lisa Marzelia
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 2 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i2.7072

Abstract

This study analyzes the impact of knowledge, perceptions, and preferences on customer behavior through religiosity as an intervening variable at Bank Aceh Syariah Aceh Tamiang Regency. This study employs field research with a sample size of 96. The data analysis technique used is PLS-SEM version 3.0, which includes Outer Model, Inner Model, and Hypothesis Test analysis. The findings indicate that knowledge has a direct positive effect on customer behavior, and that knowledge through religiosity also has a positive and significant impact. Perception variables have a positive but insignificant effect on customer behavior, while religiosity has a positive and significant effect on perception. Preferences have a positive but insignificant effect on customer behavior, while religiosity has a negative and insignificant effect on preferences. Additionally, religiosity has a positive and significant effect on customer behavior at Bank Aceh Syariah Aceh Tamiang Regency. The implications of this research can serve as a reference for academic studies by government officials, Islamic banking practitioners, and the wider community to support scientific development, products, and technology in the future development of Islamic banks. Further research should consider additional and intervening variables for maximum results.
Pengaruh Faktor Internal Dan Eksternal Terhadap Profitabilitas Pada Bank Syariah Indonesia Nurjanah Nurjanah; Wahyu Bima Susanto; Alfian
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.9778

Abstract

The Islamic banking industry in Indonesia has experienced rapid growth in recent years, in line with the increasing demand for Sharia-based financial services. However, the profitability of Sharia Foreign Exchange Banks still faces complex challenges, both from internal factors and external factors. A deep understanding of the influence of these factors is essential to improve the financial performance of Islamic banks. quantitative research, using quarterly financial data from 2016-2023 and multiple regression analysis. The results of this study show that Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) have a significant influence on Bank Muamalat's Return on Assets (ROA). Good NPF management contributes to increased profitability, while the increase in FDR reflects the efficiency of fund distribution which also improves the bank's financial performance. In contrast, the inflation variable and BI Rate did not show a significant influence on ROA. This can be explained by the difference in the operational mechanism of Islamic banks that do not use the interest system so the impact of changes in interest rates and inflation on profitability is more limited.
Co-Authors Amiruddin Yahya Anwar Puteh Ayu Prihatina Cut tinur Jannah Dicky Armanda Faisal Yahya Juli Dwina Puspita Sari Khalda Hayatul Fazri Muna Lisa Marzelia Miftahul Zannah Sihombing Muhammad Amin N. Nurjanah Nanda Safarida Putri Meiliana Putri Nurfadhilla Safwan Kamal Safwandi Wahyu Bima Susanto Yulius Dharma Zefri Maulana