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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Innovative: Journal Of Social Science Research Budgeting: Jurnal Akuntansi Syariah Jurnal Maisyatuna
carmidah, carmidah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Balance : Jurnal Akuntansi dan Manajemen

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Analisis Peran Mediasi Dewan Pengawas Syariah pada Faktor Determinan Kinerja Keuangan Bank Umum Syariah Di Indonesia Carmidah, Carmidah; Sukirno, Sukirno; Ardhana, Yudistira
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.628

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh variabel kecukupan modal, kualitas aset, dan efisiensi operasional Bank Umum Syariah menggabungkan variabel Dewan Pengawas Syariah sebagai moderasi. Penelitian ini melibatkan seluruh Bank Umum Syariah di Indonesia sebagai populasi dan sampel, dengan total 11 bank yang dipilih melalui metode Purposive Sampling. Data dianalisis menggunakan regresi berganda dengan data panel. Hasil penelitian menunjukkan bahwa, DPS mampu memperkuat keterhubungan antara modal dan kinerja bank, serta mengurangi efek negatif dari biaya operasional terhadap profitabilitas bank syariah. Akan tetapi, dalam manajemen aset, peran DPS belum menunjukkan hasil yang signifikan pada Bank Umum Syariah di Indonesia. This study aims to examine the influence of capital adequacy, asset quality, and operational efficiency variables of Islamic Commercial Banks combining the Sharia Supervisory Board variable as a moderation. This study involved all Islamic Commercial Banks in Indonesia as the population and sample, with a total of 11 banks selected through the Purposive Sampling method. The data were analyzed using multiple regression with panel data. The results of the study indicate that DPS is able to strengthen the relationship between capital and bank performance, as well as reduce the negative effects of operational costs on the profitability of Islamic banks. However, in asset management, the role of DPS has not shown significant results in Islamic Commercial Banks in Indonesia.
Co-Authors Aprilia, Ayu Vadia Ardhana, Yudistira Arni Fransisca Aurifah, Esti Marina Cicilia Konita Anggraini Destriani, Nazwa Naila Dilah Berlian Permata Dwi Aprianti Erika Septi Triviana esty apridasari Fira Puspita Indah Permata Sari Lestari, Deva Maisa, Dinda Mentari Mentari, Mentari Nabilla Nabilla Nisa, Thoyibatun Novita Putri Wulandari Rabby, Annisa Rahmani RANI RANI, RANI Reta Karunia Astuti Ristandela Valentia Saskia Anggun Khoirun Nisa Setia Wulan Dari Sukirno Sukirno Wahida, Rahma Wulandari Wulandari Yeyen Karisa Putri Yudistira, era Yulvyanti, Vera Andela Zulfa Fauziah Syarif