Hananto, Bernad
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Laporan Tahunan Berbasis Maqasid Syariah Hananto, Bernad; Masriah, Iin
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 5 No. 02 (2020): JESPB Edisi Oktober 2020
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v5i02.114

Abstract

By revealing the Maqasid Sharia into the annual report, it can be understood that the entity has sharia principles. This study intends to describe the Maqasid Sharia to be an items that is relevant to the business aspects of the Islamic business entity. In this study it was found that the five principles of maqasid sharia can be translated into more detailed items, the principle of guarding religion (hifzh al diin) is how entities play a role in syiar, the spread of religion, sodaqoh / helping fellow human beings and how the mission of the entity is explained in accordance with maqasid sharia, the principle of safeguarding the soul (hifzh al nafs) is where the role of the entity can provide a sense of fairness, comfort, security and fairness and the development of personality, the principle of safeguarding intelect (hifzh al aql) is to play a role in the development of human resources, the principle of safeguarding posterity (hifzh al nasl) is to maintain health, a decent life, preserve human beings also means maintaining the preservation of the environment or ecosystem, so as to ensure the resources of all time, the principle of safeguarding wealth (hifzh al mal) is the principle of how the wealth is acquired / developed and how the wealth is distributed.
Pengaruh Ukuran Perusahaan, Ratio Kecukupan Modal, Dana Syirkah Temporer, dan BOPO Terhadap Profitabilitas Bank Syariah Di Indonesia Hananto, Bernad; Amijaya, Sutrisna
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 6 No. 02 (2021): JESPB Edisi Oktober 2021
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v6i02.243

Abstract

Profitability is an important factor in a business entity, the management of an Islamic bank has an interest in maximizing the use of its resources, in this case how Islamic banks manage their assets in order to obtain adequate profits which in turn increase the value of shareholders. The research was carried out in order to prove that the size, company size, capital adequacy ratio, temporary syirkah funds and BOPO could affect the profitability of Islamic banks in Indonesia in this study proxied by the ROA ratio as a measure of financial performance, both jointly and partially by using the panel data regression method with the Eviews9 application. The results of this study indicate that simultaneously, or partially Total Assets and Capital Adequacy Ratio (CAR) have a positive effect on profitability and Temporary Syirkah Funds simultaneously have no effect on profitability, but partially the Temporary Syirkah Funds have an effect on profitability, while BOPO simultaneously has an effect on profitability negatively on profitability, while partially BOPO has no effect on profitability.
Kinerja Perbankan Syariah di Indonesia Masa Pandemi Covid19 Hananto, Bernad
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 7 No. 01 (2022): JESPB Edisi April 2022
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v7i01.380

Abstract

Social activity policies, in overcoming the Covid19 pandemic that hit the world, had an impact on economic activity in Indonesia, economic contraction had an impact on the business world in various sectors, one of which was the banking sector, therefore this research is to see the performance and growth of Islamic banking in Indonesia during the covid19 pandemic. This research is a quantitative study using Islamic banking statistics and a comparison of the pre-pandemic period with the COVID-19 pandemic, using the Paired two Sample for Mean Test. Research reveals that Islamic Banking did not experience significant obstacles during the COVID-19 pandemic, both in terms of Capital Adequacy Ratio (CAR), Liquidity, Asset Quality, Funding Portion, Rentabilitas and Profitability as well as growth, CAR experienced a significant increase, Non Performing Loans as well as Classified Earning Assets decreased/improved, the percentage of operating costs to operating income (BOPO) decreased/improved during the pandemic, but growth in Capital, Financing and also Operating Income during the The second year of the 2021 pandemic has a downward trend in average growth compared to the normal period and the first year of the pandemic.
Analisis Efisiensi Teknis Bank Syariah Indonesia Hananto, Bernad; Ari Mulyono Hadi; Iin Masriah; Azmy Muhammad Habiby; Asih Sugiyanti
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1288

Abstract

In early 2021 Bank Syariah Mandiri, BNI Syariah and BRI Syariah merged to become Bank Syariah Indonesia, this merger of Islamic banks is one of the government's efforts to respond to Islamic economic growth in Indonesia, this research was made to compare the technical efficiency of Indonesian Syariah Banks in the early period merger and the pre-merger period, using the non-parametric Data Envelopment Analysis method, the efficiency revealed includes the function of the bank as a mediator and the function of the bank as a producer that generates income for the sahibul maal both third parties and shareholders, this study reveals that the bank resulting from the merger in year 2 has a significant increase in Total Assets where this increase is in line with the increase in Temporary Sirkah Funds, Wadiah Fund Deposits, and Equity. Profit before Zakat and Tax in year 2 of the merger increased 111% compared to 2019. In 2021 when the bank not yet merged efficiency level of 97% related to its function as a revenue generator, banks in the first and second years after the merger the bank has an efficiency rate of 100%, both as an intermediary and also as a profit earner for third parties and shareholders.