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Pengaruh Profit Sharing Ratio (PSR) Terhadap Profitabilitas Pada Laporan Keuangan Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan (OJK) 2020-2023 A. Muhammad Afdhal; Rini Idayanti; Hartas Hasbi
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 7 No. 2 (2025): (September 2025)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v7i2.1000

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profit Sharing Ratio (PSR) terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA) pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020 hingga 2023. Pendekatan penelitian yang digunakan adalah kuantitatif dengan jenis penelitian asosiatif kausal. Sampel penelitian terdiri dari 12 bank umum syariah yang dipilih melalui metode purposive sampling, menghasilkan 48 laporan keuangan sebagai data observasi. Teknik analisis data menggunakan regresi linier sederhana dengan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukkan bahwa PSR berpengaruh positif dan signifikan terhadap ROA, dengan nilai signifikansi sebesar 0,001 dan koefisien regresi sebesar 0,286. Nilai R square sebesar 0,210 menunjukkan bahwa PSR mampu menjelaskan 21% variasi profitabilitas bank syariah. Temuan ini mengindikasikan bahwa semakin besar proporsi pembiayaan berbasis bagi hasil (mudharabah dan musyarakah), maka semakin tinggi tingkat profitabilitas bank syariah. Oleh karena itu, peningkatan implementasi prinsip bagi hasil direkomendasikan untuk mendukung kinerja keuangan yang optimal dalam sistem perbankan syariah.
Pengaruh Pengelolaan Arus Kas Operasional terhadap Profitabilitas pada PT. Prima Unggul Global Denil Heriawan; Abd. Hafid; Hartas Hasbi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5130

Abstract

This study aims to examine the effect of operating cash flow management on the profitability of PT. Prima Unggul Global, a company engaged in Hajj and Umrah travel services, characterized by seasonal operations and vulnerability to regulatory changes and exchange rate fluctuations. The research adopts a quantitative associative approach using secondary data derived from the company’s financial statements for the period 2022–2024. Operating cash flow serves as the independent variable, while profitability is measured using the Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) as dependent variables. Data analysis was conducted through simple linear regression using the SPSS application. The results indicate that operating cash flow management has a significant effect on the company’s Net Profit Margin (NPM), with a regression coefficient of 0.000000008228 and a significance level of 0.00 (<0.05). It also significantly affects Return on Assets (ROA), with a coefficient of 0.000000001308 and a significance level of 0.00 (<0.05). Similarly, it has a significant impact on Return on Equity (ROE), with a coefficient of 0.000000001882 and a significance level of 0.01 (<0.05). These findings demonstrate that operating cash flow management significantly influences the profitability of PT. Prima Unggul Global.
Pengaruh Pengetahuan dan Promosi Terhadap Minat Menabung Tabungan Haji Di Bank Syariah Muliyana; Rina Novianty; Hartas Hasbi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 5 No. 10 (2024)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol5iss10pp404-412

Abstract

This study aims to analyze the effect of knowledge and promotion on public interest in saving for Hajj in Islamic banks. The type of research is quantitative with 97 respondents from the Muslim community in Bone Regency, using random sampling techniques and Likert scale questionnaires distributed online. Data analysis was carried out by classical assumption test, multiple linear regression, hypothesis testing, and coefficient of determination (R²) using SPSS 20. The results show: (1) Knowledge has a significant positive effect on saving interest (Tcount 2.012 > Ttabel 1.985, sig 0.000 <0.05). (2) Promotion has a significant positive effect on saving interest (Tcount 6.251> Ttabel 1.985, sig 0.000 <0.05). (3) Simultaneously, knowledge and promotion have a significant positive effect on interest in saving (Fcount 12.929 > Ftable 3.09, sig 0.000 < 0.05).