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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

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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 Cyber Crime terhadap Risiko Reputasi pada Bank Syariah Indonesia Argia Pratama; Zaini Abdul Malik; Eva Misfah Bayuni
Bandung Conference Series: Syaria Banking 19-26
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i1.22905

Abstract. The rapid development of information technology demands a fast, efficient, and transparent public service system, including in the management of government administration and the banking sector. The increasing use of digital platforms not only provides convenience but also opens up opportunities for cybercrime, which can have a serious impact on institutional reputation, particularly in Islamic banking. Based on this issue, this study aims to analyze the influence of cybercrime on reputational risk at Bank Syariah Indonesia (BSI) KCP Universitas Islam Bandung, as well as to provide comprehensive mitigation strategy recommendations to minimize the long-term negative impacts. This research employs a quantitative method with a descriptive-verificative approach. Primary data were collected through questionnaires distributed to 100 respondents who are active customers of BSI KCP Universitas Islam Bandung. The data were analyzed using simple linear regression to determine the extent of cybercrime’s influence on reputational risk and a significance test to examine the empirical and statistical relationship between variables. The results show that cybercrime has a positive and significant effect on reputational risk, as evidenced by a significance value of 0.000 (< 0.05) and a regression coefficient of 0.622. The Adjusted R² value of 0.374 indicates that 37.4% of the variation in reputational risk is explained by cybercrime, while the remaining portion is influenced by other factors such as digital security systems, customer trust levels, and communication strategies. Furthermore, this study recommends that banks enhance cybersecurity systems and strengthen reputational risk management through regular monitoring, employee digital security training, and transparent communication with customers.. Abstrak. Perkembangan teknologi informasi yang pesat menuntut adanya sistem pelayanan publik yang cepat, efisien, dan transparan, termasuk dalam pengelolaan administrasi pemerintahan maupun sektor perbankan. Aktivitas digital yang semakin meningkat tidak hanya memberikan kemudahan, tetapi juga membuka peluang terjadinya cybercrime yang dapat berdampak serius terhadap reputasi lembaga, khususnya perbankan syariah. Berdasarkan hal tersebut, penelitian ini bertujuan untuk menganalisis pengaruh cybercrime terhadap risiko reputasi pada Bank Syariah Indonesia (BSI) KCP Universitas Islam Bandung, serta memberikan rekomendasi strategi mitigasi yang komprehensif untuk meminimalkan dampak negatif yang ditimbulkan dalam jangka panjang. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptifverifikatif. Data primer dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang merupakan nasabah aktif BSI KCP Universitas Islam Bandung. Analisis data dilakukan dengan menggunakan regresi linier sederhana untuk mengetahui besarnya pengaruh cybercrime terhadap risiko reputasi serta uji signifikansi untuk menguji hubungan antar variabel secara empiris dan statistik. Hasil penelitian menunjukkan bahwa cybercrime berpengaruh positif dan signifikan terhadap risiko reputasi, dibuktikan dengan nilai signifikansi sebesar 0,000 (< 0,05) dan koefisien regresi sebesar 0,622. Nilai Adjusted R² sebesar 0,374 mengindikasikan bahwa 3 7,4% variasi risiko reputasi dijelaskan oleh variabel cybercrime, sedangkan sisanya dipengaruhi oleh faktor lain seperti sistem keamanan digital, tingkat kepercayaan nasabah, dan strategi komunikasi bank. Selanjutnya, penelitian ini merekomendasikan agar bank meningkatkan sistem keamanan Cyber serta memperkuat manajemen risiko reputasi melalui pengawasan berkala, pelatihan keamanan digital bagi karyawan, dan komunikasi yang transparan kepada nasabah.

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. 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 Dewan Komisaris, Direksi, dan Dewan Pengawas Syariah terhadap Islamic Social Reporting Meli Merlina; Eva Misfah Bayuni; Irma Yulita Silviany
Bandung Conference Series: Syaria Banking 155-164
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.25023

Abstract.This research is motivated by the incompatibility between the corporate governance structure and the level of Islamic Social Reporting (ISR) disclosure which is still fluctuating in Sharia Commercial Banks in Indonesia. This study aims to analyze the influence of the Board of Independent Commissioners, the Board of Directors, and the Sharia Supervisory Board on Islamic Social Reporting (ISR) in Sharia Commercial Banks in Indonesia for the period 2015–2024. This study uses a quantitative approach by utilizing secondary data obtained from the annual report of Sharia Commercial Banks. Data analysis was carried out using panel data regression with a Fixed Effect Model (FEM) model. Furthermore, hypothesis testing was carried out using the t-test and the F-test. The results showed that the Independent Board of Commissioners, the Board of Directors, and the Sharia Supervisory Board partially had no effect on Islamic Social Reporting. However, simultaneously these three variables have an effect on Islamic Social Reporting. The Adjusted R-squared value of 0.370898 shows that the research model is able to explain the variation in Islamic Social Reporting by 37.09%, while the remaining 62.91% is influenced by other factors outside the research model. Abstrak. Penelitian ini dilatarbelakangi oleh ketidaksesuaian antara struktur corporate governance dengan tingkat pengungkapan Islamic Social Reporting (ISR) yang masih berfluktuasi pada Bank Umum Syariah di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh Dewan Komisaris Independen, Dewan Direksi, dan Dewan Pengawas Syariah terhadap Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan Bank Umum Syariah. Analisis data dilakukan menggunakan regresi data panel dengan model Fixed Effect Model (FEM) yang dipilih berdasarkan uji Chow dan uji Hausman. Selanjutnya, pengujian hipotesis dilakukan menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial Dewan Komisaris Independen, Dewan Direksi, dan Dewan Pengawas Syariah tidak berpengaruh signifikan terhadap Islamic Social Reporting. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap Islamic Social Reporting. Nilai Adjusted R-squared sebesar 0,370898 menunjukkan bahwa model penelitian mampu menjelaskan variasi Islamic Social Reporting sebesar 37,09%, sedangkan sisanya sebesar 62,91% dipengaruhi oleh faktor-faktor lain di luar model penelitian.

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