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All Journal Bandung Conference Series : Syariah Banking
Nanik Eprianti
Prodi Perbankan Syariah, Fakultas Syariah, Universitas Islam Bandung
Religion Economics, Econometrics & Finance

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Pengaruh Sales Promotion terhadap Keputusan Penggunaan Fintech Non-Syariah Fathia Rizki Zahra Ratu Sania; Nanik Eprianti; Intan Manggala Wijayanti
Bandung Conference Series: Syaria Banking 121-128
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.24548

Abstract

Abstract. The dominance of conventional e-wallet platforms in Indonesia's digital payment ecosystem, controlling more than 90% of market share, is largely driven by aggressive sales promotion strategies such as cashback, discounts, and reward points. This phenomenon also appears among twelfth-grade students of MA Plus Al-Islam Garut, a madrasah that formally teaches Islamic transaction jurisprudence (Fiqh Muamalah) yet whose students remain heavy users of non-Sharia fintech products for daily transactions. This study analyzes the influence of Sales Promotion on the decision to use non-Sharia fintech products among twelfth-grade students of MA Plus Al-Islam Garut. A quantitative associative-causal survey used total (saturated) sampling across the population of 67 students. Primary data were collected via a Likert-scale questionnaire and analyzed using simple linear regression after validity, reliability, and classical assumption tests. Results show that Sales Promotion has a positive and significant partial effect on the decision to use non-Sharia fintech products, with a t-count of 3.916, a significance value of 0.000 (< 0.05), and a positive regression coefficient of 0.355. These findings confirm that short-term financial incentives consistently and repeatedly drive madrasah students' usage of conventional platforms, indicating the need for the Sharia fintech industry to design more competitive promotional strategies. Abstrak. Dominasi platform e-wallet konvensional dalam ekosistem pembayaran digital Indonesia, yang menguasai lebih dari 90% pangsa pasar, sangat ditopang oleh strategi sales promotion yang agresif seperti cashback, diskon, dan poin reward. Fenomena ini turut terjadi pada siswa kelas XII MA Plus Al-Islam Garut, madrasah yang secara formal mengajarkan Fikih Muamalah, namun siswanya tetap masif menggunakan produk fintech non-syariah dalam transaksi sehari-hari. Penelitian ini menganalisis pengaruh faktor Sales Promotion terhadap keputusan penggunaan produk fintech non-syariah pada siswa kelas XII MA Plus Al-Islam Garut. Penelitian menggunakan pendekatan kuantitatif dengan desain survei asosiatif kausal dan teknik sampel jenuh terhadap seluruh populasi 67 siswa. Data primer dikumpulkan melalui kuesioner berskala Likert dan dianalisis dengan regresi linier sederhana setelah melalui uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa Sales Promotion berpengaruh positif dan signifikan secara parsial terhadap keputusan penggunaan produk fintech non-syariah, dengan nilai t hitung 3,916 dan signifikansi 0,000 (< 0,05), serta koefisien regresi positif sebesar 0,355. Temuan ini menegaskan bahwa insentif finansial jangka pendek mampu mendorong perilaku penggunaan siswa madrasah terhadap platform konvensional secara konsisten dan berulang, sehingga industri fintech syariah perlu merancang strategi promosi yang lebih kompetitif.
Determinan Profitabilitas Bank KB Bukopin Syariah Dan Bank BTPN Syariah (Studi Perbandingan Npf, Bopo, Fdr Terhadap Roa 2014-2025) Nanda Siti Fadilah Ramdan 10010322046; Nanik Eprianti; Eva Misfah Bayuni
Bandung Conference Series: Syaria Banking Vol. 5 No. 2 (2026): Bandung Conference Series: Syariah Banking
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract. Islamic banks are expected to maintain financial stability while adhering to the principles of justice, prudence, and sustainability. However, the profitability of Bank KB Bukopin Syariah and Bank BTPN Syariah diverged considerably during 2014–2025, with the former recording negative Return on Assets (ROA) in several quarters while the latter remained relatively stable. This study aims to compare the effects of Non-Performing Financing (NPF), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on ROA at both banks, both partially and simultaneously. A quantitative method with an associative-causal design and comparative approach was employed, using multiple linear regression estimated separately for each bank. Secondary data were obtained from quarterly financial statements published on the official websites of both banks. Purposive sampling produced 44 quarterly observations for each bank, which were analyzed using EViews 12. The findings indicate that NPF and FDR have no significant partial effect on ROA, whereas BOPO has a significant negative effect on ROA in both banks. Simultaneously, NPF, BOPO, and FDR significantly influence ROA. Bank BTPN Syariah demonstrates more consistent profitability, primarily due to stronger operational efficiency and more effective financing risk management, compared with Bank KB Bukopin Syariah. Abstrak. Islamic banks are expected to maintain financial stability while adhering to the principles of justice, prudence, and sustainability. However, the profitability of Bank KB Bukopin Syariah and Bank BTPN Syariah diverged considerably during 2014–2025, with the former recording negative Return on Assets (ROA) in several quarters while the latter remained relatively stable. This study aims to compare the effects of Non-Performing Financing (NPF), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on ROA at both banks, both partially and simultaneously. A quantitative method with an associative-causal design and comparative approach was employed, using multiple linear regression estimated separately for each bank. Secondary data were obtained from quarterly financial statements published on the official websites of both banks. Purposive sampling produced 44 quarterly observations for each bank, which were analyzed using EViews 12. The findings indicate that NPF and FDR have no significant partial effect on ROA, whereas BOPO has a significant negative effect on ROA in both banks. Simultaneously, NPF, BOPO, and FDR significantly influence ROA. Bank BTPN Syariah demonstrates more consistent profitability, primarily due to stronger operational efficiency and more effective financing risk management, compared with Bank KB Bukopin Syariah.
Pengaruh IAH dan FDR terhadap ROA Bank Umum Syariah 2021–2024 Yunita Noviasari; Eva Misfah Bayuni; Nanik Eprianti
Bandung Conference Series: Syaria Banking 87-96
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.24014

Abstract

Abstract. The discrepancy between financial intermediation theory and empirical conditions in Islamic commercial banks indicates that increased fund raising through Investment Account Holders (IAH) and financing disbursement, as reflected in the Financing to Deposit Ratio (FDR), is not always followed by an increase in Return on Assets (ROA) in 2021 2024. Furthermore, previous research on the relationship between these variables has shown inconsistent results. This study aims to analyze the effect of IAH and FDR on ROA in Islamic commercial banks for the 2021–2024 period. The study uses a quantitative approach with annual secondary data obtained from the financial statements of nine Islamic commercial banks selected using a purposive sampling technique. Data were analyzed using EViews 12 through descriptive statistical tests, classical assumption tests, and panel data regression. The results indicate that the best model is the Random Effects Model. Partially, IAH and FDR influence ROA, while simultaneously both also influence ROA with a coefficient of determination of 12.63%, indicating that most of the variation in ROA is influenced by factors other than the research model. Conclusion IAH and FDR play a role in determining the level of ROA through optimal collection of investment funds and distribution of financing. Abstrak. Ketidaksesuaian antara teori intermediasi keuangan dan kondisi empiris pada bank umum syariah menunjukkan bahwa peningkatan penghimpunan dana melalui Investment Account Holder (IAH) dan penyaluran pembiayaan yang tercermin dalam Financing to Deposit Ratio (FDR) tidak selalu diikuti oleh peningkatan Return on Assets (ROA) pada 2021–2024. Selain itu, penelitian terdahulu mengenai hubungan antarvariabel tersebut masih menunjukkan hasil yang tidak konsisten. Penelitian ini bertujuan menganalisis pengaruh IAH dan FDR terhadap ROA pada bank umum syariah periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder tahunan yang diperoleh dari laporan keuangan sembilan bank umum syariah yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan EViews 12 melalui uji statistik deskriptif, uji asumsi klasik, dan regresi data panel. Hasil penelitian menunjukkan bahwa model terbaik adalah Random Effect Model. Secara parsial, IAH dan FDR berpengaruh terhadap ROA, sedangkan secara simultan keduanya juga berpengaruh terhadap ROA dengan koefisien determinasi sebesar 12,63%, yang menunjukkan bahwa sebagian besar variasi ROA dipengaruhi oleh faktor lain di luar model penelitian. Simpulan IAH dan FDR berperan dalam menentukan tingkat ROA melalui penghimpunan dana investasi dan penyaluran pembiayaan yang optimal.
Pengaruh Pembiayaan Murabahah dan DPK terhadap Laba Bank KB Bukopin Syariah 2014–2025 Aliya Dwi Nur Wakila; Nanik Eprianti; Irma Yulita Silviany
Bandung Conference Series: Syaria Banking 105-112
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.24498

Abstract

Abstract.This study was motivated by the phenomenon of net profit losses at Bank KB Bukopin Syariah during 2021–2023, despite increases in murabahah financing and third-party funds (DPK), in contrast to other Islamic commercial banks, which tended to record profit growth. This study aims to analyze the effect of murabahah financing and third-party funds on the net profit of Bank KB Bukopin Syariah for the period 2014–2025. The method used is quantitative with a causal-associative approach. The data used consisted of secondary data from quarterly financial statements for the period from the first quarter of 2014 to the fourth quarter of 2025, comprising 48 observations, which were analyzed using multiple linear regression with the aid of EViews. The results indicate that, when considered individually, murabahah financing has a positive and significant effect on net profit, whereas third-party funds (DPK) do not have a significant effect. Simultaneously, both variables have a significant effect on net income with an Adjusted R-Squared value of 10.22%, indicating that most other variables outside the model also influence net income. This study recommends optimizing financing management and improving the effectiveness of DPK distribution to enhance the bank’s profit performance. Abstrak. Penelitian ini dilatarbelakangi oleh fenomena kerugian laba bersih Bank KB Bukopin Syariah pada tahun 2021–2023, meskipun pembiayaan murabahah dan dana pihak ketiga (DPK) mengalami peningkatan, berbeda dengan bank umum syariah lain yang cenderung mencatat pertumbuhan laba. Penelitian ini bertujuan menganalisis pengaruh pembiayaan murabahah dan DPK terhadap laba bersih Bank KB Bukopin Syariah periode 2014–2025. Metode yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Data yang digunakan berupa data sekunder laporan keuangan triwulanan periode Kuartal I 2014 hingga Kuartal IV 2025 sebanyak 48 observasi, yang diolah menggunakan regresi linear berganda dengan bantuan EViews. Hasil penelitian menunjukkan bahwa secara parsial pembiayaan murabahah berpengaruh positif dan signifikan terhadap laba bersih, sedangkan DPK tidak berpengaruh signifikan. Secara simultan, kedua variabel berpengaruh signifikan terhadap laba bersih dengan nilai Adjusted R-Squared sebesar 10,22%, sehingga sebagian besar variabel lain di luar model turut memengaruhi laba bersih. Penelitian ini menyarankan optimalisasi pengelolaan pembiayaan serta peningkatan efektivitas penyaluran DPK agar kinerja laba bank dapat ditingkatkan.
Pengaruh CAR dan NPF terhadap ROA dengan Moderasi Ukuran pada BPRS Despita Nabila Fadilah; Ifa Hanifia Senjiati; Nanik Eprianti
Bandung Conference Series: Syaria Banking 147-154
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.24956

Abstract

Abstract. Previous studies on the determinants of Return on Assets (ROA) in Sharia People’s Financing Banks (BPRS) have produced inconsistent findings, while ROA performance during 2020–2024 fluctuated considerably. This study aims to examine the effects of Capital Adequacy Ratio (CAR) and Non-Performing Financing (NPF) on ROA, both partially and simultaneously, and to investigate the moderating role of Bank Size in these relationships. This research employed a quantitative method with a causal associative approach using secondary panel data obtained from the Financial Ratio Publication Reports of BPRS issued by the Financial Services Authority (OJK). The sample consisted of 22 BPRS selected through purposive sampling, resulting in 110 observations for the 2020–2024 period. The data were analyzed using panel data regression with interaction variables to test the moderating effect. The findings indicate that CAR has a negative and significant effect on ROA, whereas NPF does not significantly affect ROA. Simultaneously, CAR and NPF significantly influence ROA. Bank Size weakens the negative effect of CAR on ROA and tends to strengthen the relationship in larger BPRS, but it does not moderate the relationship between NPF and ROA. Therefore, future studies are encouraged to consider alternative moderating variables, while BPRS should continue strengthening financing quality and risk management practices Abstrak. Penelitian ini dilatarbelakangi oleh adanya inkonsistensi hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhi Return on Assets (ROA) pada Bank Perekonomian Rakyat Syariah (BPRS) serta fluktuasi nilai ROA selama periode 2020–2024. Penelitian ini bertujuan menganalisis pengaruh Capital Adequacy Ratio (CAR) dan Non-Performing Financing (NPF) terhadap ROA secara parsial maupun simultan, serta menguji peran Ukuran Bank sebagai variabel moderasi. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif kausal dan data sekunder berupa data panel yang bersumber dari Laporan Publikasi Rasio Keuangan BPRS yang diterbitkan oleh Otoritas Jasa Keuangan (OJK). Sampel ditentukan menggunakan teknik purposive sampling terhadap 22 BPRS selama periode 2020–2024 sehingga diperoleh 110 data observasi. Analisis dilakukan menggunakan regresi data panel dengan variabel interaksi untuk menguji efek moderasi. Hasil penelitian menunjukkan bahwa CAR berpengaruh negatif dan signifikan terhadap ROA, sedangkan NPF tidak berpengaruh signifikan terhadap ROA. Secara simultan, CAR dan NPF berpengaruh signifikan terhadap ROA. Ukuran Bank terbukti mampu memoderasi pengaruh CAR terhadap ROA dengan memperlemah pengaruh negatifnya dan menunjukkan kecenderungan positif pada BPRS yang memiliki aset lebih besar, namun tidak mampu memoderasi pengaruh NPF terhadap ROA. Penelitian selanjutnya disarankan menggunakan variabel moderasi lain, sedangkan BPRS perlu terus meningkatkan kualitas pembiayaan dan penerapan manajemen risiko yang efektif
Kesadaran, Pengetahuan, dan Motivasi terhadap Keputusan Menggunakan Layanan Keuangan Syariah Khoerunnisa Nuraisyah Jamilah; Yayat Rahmat Hidayat; Nanik Eprianti
Bandung Conference Series: Syaria Banking 181-190
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.25170

Abstract

Abstract. The shift toward Islamic financial behavior among Muslim youth is often assumed to be driven mainly by religious awareness. This study examines the effect of religious awareness, Islamic financial knowledge, and religious-economic motivation on the decision to use Islamic financial services among alumni of Darul Arqam Muhammadiyah Garut, class of 2022. Using a quantitative survey method, data were collected from 122 respondents (Slovin formula, 5% margin of error, population of 175) through a Likert-scale questionnaire, then analyzed using multiple linear regression. The results show that Islamic financial knowledge (β = 0.522) and religious-economic motivation (β = 0.361) have a significant positive effect on the decision, while religious awareness has a significant negative effect (β = −0.147, p = 0.021). Simultaneously, the three variables significantly affect the decision (F = 25.015, p < 0.001) and explain 38.9% of its variance (R² = 0.389). The negative effect of religious awareness suggests that highly religious respondents tend to critically evaluate the sharia compliance of financial products rather than adopt them uncritically. These findings imply that religiosity alone is insufficient to drive Islamic financial inclusion without adequate financial literacy. Abstrak. Pergeseran perilaku keuangan generasi muda Muslim ke arah layanan keuangan syariah kerap diasumsikan semata didorong oleh kesadaran religius. Penelitian ini bertujuan menganalisis pengaruh kesadaran religius, pengetahuan keuangan syariah, dan motivasi keagamaan dan ekonomi terhadap keputusan menggunakan layanan keuangan syariah pada alumni Darul Arqam Muhammadiyah Garut angkatan 2022. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei. Data dikumpulkan dari 122 responden (rumus Slovin, margin of error 5%, populasi 175 orang) melalui kuesioner skala Likert, lalu dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan keuangan syariah (β = 0,522) dan motivasi keagamaan dan ekonomi (β = 0,361) berpengaruh positif dan signifikan terhadap keputusan, sedangkan kesadaran religius justru berpengaruh negatif dan signifikan (β = -0,147, p = 0,021). Secara simultan, ketiga variabel berpengaruh signifikan terhadap keputusan (F = 25,015, p < 0,001) dan mampu menjelaskan 38,9% variasinya (R² = 0,389). Pengaruh negatif kesadaran religius mengindikasikan bahwa responden dengan kesadaran religius tinggi justru bersikap kritis terhadap kesesuaian syariah produk keuangan, bukan menerimanya begitu saja. Temuan ini menunjukkan bahwa religiusitas semata tidak cukup untuk mendorong inklusi keuangan syariah tanpa disertai literasi keuangan yang memadai.
Co-Authors Aliya Dwi Nur Wakila Despita Nabila Fadilah Eva Misfah Bayuni Fathia Rizki Zahra Ratu Sania Ifa Hanifia Senjiati Intan Manggala Wijayanti Irma Yulita Silviany Khoerunnisa Nuraisyah Jamilah Nanda Siti Fadilah Ramdan 10010322046 Yayat Rahmat Hidayat Yunita Noviasari