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All Journal KEUNIS Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Balance : Jurnal Akuntansi dan Manajemen IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Widodo, Saniman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Factors Affecting the Profitability of Islamic Commercial Banks for the Period 2018-2022 Handayani, Pangestika Nur; Widodo, Saniman; Budiyono, Iwan
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.18945

Abstract

This study aims to analyze the significance of the effect of the Influence of Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO) towards Return On Asset (ROA) in Sharia Commercial Banks in Indonesia for the period 2018-2022, both simultaneously and partially. The populationn in this study consists of all Sharia Commercial Banks in Indonesia, while the sample used in this study is (eight) Sharia Commercial Banks in Indonesia for the period 2018-2022, selected using purposive sampling technique. The analysis model used in this study is the Multiple Linear Regression Analysis Model, and the analysis techniques include simultaneous significancee testt (F-test), Coefficientt of Determination test (R2), and partial significance test (t-test), processed with SPSS 26.00 program. The results of hypothesis testing and discussion indicate that, partially, Third Party Funds (DPK) have a positive and significant effect on Return on Asset (ROA). Partially, Musyarakah Financing has a negative and significant effect on Return on Asset (ROA). Partially, Fee Based Income has a positive and significant effect on Return on Asset (ROA). Partially, Operational Expenses on Operational Revenue (BOPO) has a negative and significant effect1 on Return on Asset (ROA) in Sharia Commercial Banks in Indonesiaa for the period 2018-2022.
ANALISIS PENGARUH NET PROFIT MARGIN (NPM), RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN CURRENT RATIO (CR) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Wijayanto, Edi; Rois, Muhammad; Indrasari, Luthfiyah; Widodo, Saniman
KEUNIS Vol. 10 No. 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.179 KB) | DOI: 10.32497/keunis.v10i2.3515

Abstract

This research is based on the problem of the Goods and Consumption Industry Sector Companies that experience Earning Per Share which tends to decrease during the 2016-2020 period. This study aims to determine the significance of the effect of Net Profit Margin, Return On Equity, and Current Ratio on Earning Per Share in Goods and Consumption Industry Sector Companies listed on the IDX. The sample in this study amounted to 7 companies using purpose sampling. The analytical model used in this study is a multiple linear regression analysis model. The results of the t test show that the variables Net Profit Margin, Return On Equity have a significant effect on Earning Per Share, while the Debt to Equity Ratio and Current Ratio variables have no significant effect on Earning Per Share.
THE EFFECT OF QUICK RATIO (QR), RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), AND BOOK VALUE PER SHARE (BVS) ON STOCK PRICE OF COMPANIES LISTED IN JAKARTA ISLAMIC INDEX (JII) FOR THE 2017-2021 PERIODS Nastiti, Nila Sari; Widodo, Saniman; Budiyono, Iwan
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4406

Abstract

This study intends to examine the major simultaneous and partial effects of the Quick Ratio (QR), Return on Asset (ROA), Debt to Equity Ratio (DER), and Book Value per Share (BVS) on Stock Price.From 2017 through 2021, this study covered all businesses listed on the Indonesia Stock Exchange that is a part of the Jakarta Islamic Index (JII) group. The Eviews 10 program was used for the hypothesis testing. According to the needs of the research, A purposive sampling  method was used to choose a sample of companies. The tests' findings indicate that the Quick Ratio (QR), Return on Asset (ROA), Debt to Equity Ratio (DER), and Book Value per Share (BVS) all simultaneously affect stock price in a substantial way. On the stock price, QR has a partially favorable but negligible impact, ROA has a positively significant impact, DER has a negatively significant impact, and BVS has a positively significant impact.
THE IMPACT OF COVID-19 PANDEMIC ON THE ISLAMIC BANK FUND-RISING PERFORMANCE (Case Study at PT Bank Syariah Bukopin Tbk.) Windawati, Atif; Widodo, Saniman; Widowati, Mustika; Widodo, Sartono; Katrina Sari, Mella
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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

Abstract

The financial performance of Islamic Banks during the Covid-19 pandemic is interesting and important to study because of its function as an intermediary institution. The research has a purpose to investigate the fund-raising performance in Islamic Bank before and during the Covid-19 pandemic. The object of this study is Bank Syariah Bukopin in Indonesia. The different tests namely The Paired Sample t-test and the Wilcoxon Signed Rank Test are used to find out the distinction of Islamic Bank’s fundraising performance before and during the Covid-19 pandemic. As the result, this research reveals that the performance of Islamic Bank’s fundraising before and during the Covid-19 pandemic is significantly different. This means that the Covid-19 pandemic has significant effect statistically on Bank Syariah Bukopin’ fundraising performance. The number of Bank Syariah Bukopin's third party Funds namely Wadiah Current Accounts, Wadiah Savings, Mudharabah Savings, and Time Deposits, has declined significantly during the covid 19 pandemic.
Financial Sustainability: Analisis Faktor Internal pada Bank Syariah Widodo, Saniman; Lestari, Suryani Sri; Widowati , Mustika; Hasanah , Siti; Sari, Mella Katrina
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.v4i1.988

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi keberlanjutan keuangan (Financial Sustainability) pada bank syariah di Indonesia selama periode 2018-2023. Financial Sustainability Ratio (FSR) digunakan sebagai variabel dependen, dan Financial to Deposite Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional per perndapatn Operasional (BOPO) dan Non Performing Financing (NPF) merupakan variabel independent. Penelitian ini menggunakan Teknik Purposive Sampling yang diambil dari laporan keuangan triwulanan 10 bank syariah yang tersedia untuk periode 2018-2023 yang menghasilkan 240 data observasi yang valid dan dapat dianalisis. Sumber data berasal dari Laporan Keuangan. Metode analisis yang digunakan menggunakan regresi linerar berganda dengan pengolahan data menggunakan perangkat lunak SPSS 26. Dan hasil penelitian menunjukkan bahwa Financial to Deposit Ratio (FDR) berpengaruh positif dan signifikan terhadap FSR, Capital Adequacy Ratio (CAR) dan Return On Assets tidak berpengaruh signifikan, Beban Operasional per perndapatan operasional memiliki pengaruh negative dan signifikan terhadap FSR Bank Syariah di Indonesia.
ISLAMIC BANKING PERFORMANCE BASED ON BANK HEALTH BEFORE AND DURING THE COVID-19 Lestari, Suryani Sri; Hasanah, Siti; Widodo, Saniman; Widowati, Mustika; Katrinasari, Mella
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.12801

Abstract

The research entitled "Sharia Banking Performance Based on Bank Health Before and During the Covid-19 Pandemic" was based on the Covid-19 pandemic that hit Indonesia, which had an impact on bank health but also hampered Indonesia's economic growth. One of the sectors that the government has focused on in dealing with economic problems is banking, which is predicted to be affected by the pandemic. The purpose of this study is to analyze the impact of the Covid-19 pandemic on the performance of Islamic banking using the health ratio variables of Islamic banks, namely: Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operational Income Operational Costs (BOPO), and Capital Adequacy Ratio (CAR). This study uses secondary data, namely quarterly financial reports for the two years before (2018-2019) and the two years during the Covid-19 pandemic (2020-2021). The sample used in this study is Islamic Commercial Banks that fall into the BUKU 2 category (Business Commercial Banks), namely Banks with Core Capital of at least IDR 1,000,000,000,000.00 (one trillion rupiah) to less than IDR 5,000,000. 000,000.00 (five trillion rupiah), including Bank Muamalat Indonesia, BCA Syariah Bank, Bank Panin Dubai Syariah, Bank Mega Syariah, and Bank Aceh Syariah. Data testing method using descriptive statistics, normality test, and hypothesis testing. For the normality test use the Shapiro-Wilk test due to the small number of samples. Hypothesis testing used the Paired Sample T-Test for normally distributed data and the Wilcoxon Signed Rank Test for abnormally distributed data through the SPSS 25 program with a significance level of
Parametric Stochastic Frontier Approach To Measure Efficiency Pre-And-Post-Merger Bank Syariah Indonesia Sari, Mella Katrina; Widodo, Saniman; Lestari, Suryani Sri; Widowati, Mustika; Hasanah, Siti
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 1 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i1.1840

Abstract

This research analyses the efficiency of pre-and-post-merger Bank Syariah Indonesia (BSI). This research used a descriptive quantitative analysis method. The population in this research is Islamic banks, which were merged into BSI. The sampling technique was carried out using saturated samples, resulting in the merged of three Islamic Banks, namely Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah (BNIS), Bank Rakyat Indonesia Syariah (BRIS), to become BSI. The data used is secondary data in the form of quarterly financial reports for 2019-2022. The research focused on input variables such as total fixed assets, third-party funds, operating costs, and financing. The data analysis techniques used to measure the efficiency of Islamic banks are the Econometric Model (Single Equation Model), Stochastic Frontier Analysis (SFA), and Independent Sample t-test. The result showed that pre-merger, the total fixed asset, total third-party funds, and operating cost as the input variables of the three Islamic Banks were optimal for generating financing. Therefore, the total assets, total third-party funds, and operating costs produced a more optimal impact on the distribution of total financing. It is shown that BSI, both pre-and-post-merger, has generally been efficient in its operational activities. The results of this research complement the theory related to the efficiency level of Islamic banks in terms of the amount of financing as measured by fixed assets, total third-party funds, and operational costs. Practically, the results of this research can be a reference for banks, especially Islamic banks, that will carry out mergers to measure their efficiency level.
Co-Authors Handayani, Pangestika Nur Hasanah , Siti Indrasari, Luthfiyah Iwan Budiyono, Iwan Katrina Sari, Mella Katrinasari, Mella Lestari, Suryani Sri Mustika Widowati, Mustika Nastiti, Nila Sari Rois, Muhammad Sari, Mella Katrina Siti Hasanah Widodo, Sartono Widowati , Mustika Wijayanto, Edi Windawati, Atif