Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Krigan: Journal of Management and Sharia Business
Rahmi Isriani
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Perbandingan Potensi Financial Distress Sebelum dan Sesudah Pandemi Covid-19 pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2022 Rahmi Isriani; Miftahul Husna; Shelvi Nessya Adlin; Tata Ramadhani
Krigan: Journal of Management and Sharia Business Vol. 3 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v3i2.10136

Abstract

Pandemi Covid-19 memberikan dampak signifikan terhadap kondisi ekonomi global, termasuk sektor farmasi di Indonesia. Penelitian ini bertujuan untuk menganalisis perbedaan potensi financial distress pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah pandemi Covid-19 selama periode 2018-2022. Kebaruan penelitian ini terletak pada analisis komparatif dengan menggunakan tiga model prediksi kebangkrutan, yaitu Altman Z-Score, Springate, dan Zmijewski, selanjutnya perbandingan secara simultan untuk mengukur tingkat kesulitan keuangan perusahaan. Metodologi penelitian ini adalah penelitian kuantitatif dengan data sekunder berupa laporan keuangan yang telah diaudit pada perusahaan farmasi yang terdaftar di BEI tahun 2018-2022. Analisis data dilakukan melalui perhitungan rasio keuangan dan uji statistic menggunakan paired sample T-Test dan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan tingkat potensi financial distress pada perusahaan farmasi sebelum dan sesudah pandemic Covid-19, dengan kecenderungan penurunan potensi kesulitan keuangan setelah pandemi. Temuan ini memberikan implikasi bagi investor dan manajemen perusahaan dalam menilai stabilitas keuangan sektor farmasi pasca-pandemi.
Analisis Pengaruh Pengungkapan Green Banking Terhadap Kinerja Sustainablity BSI Periode 2021-2025 Nelfitasari; Rahmi Isriani
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 8 No 3 (2026): SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : LPPM STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v8i3.534

Abstract

This study aims to analyze the effect of implementing green banking on sustainability performance at PT Bank Syariah Indonesia (BSI) during the 2021–2025 period. Green banking is understood as a banking strategy that integrates environmental aspects into operations and financing to support sustainable development. The research method uses a quantitative approach with descriptive and associative techniques, based on secondary data from BSI's annual reports and sustainability reports from 2021–2025. The independent variable is green banking, measured through indicators of green financing, eco-friendly operations, green products, and environmental policies. The dependent variable is sustainability performance, reviewed from environmental, social, and economic dimensions. The analysis was conducted using descriptive statistics, Pearson correlation tests, and simple linear regression using Microsoft Excel. The research results show that implementing green banking has a positive impact on BSI's sustainability performance, with improvements in operational efficiency, strengthening social responsibility, and support for achieving sustainability goals. These findings confirm that green banking is an important strategy for Islamic banking in realizing sustainable development while also boosting the company's legitimacy in the eyes of stakeholders.
Co-Authors Miftahul Husna Nelfitasari Shelvi Nessya Adlin Tata Ramadhani