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All Journal Jurnal Riset Pendidikan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Retna Sari, Ati
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis pengaruh perputaran kas, perputaran piutang, perputaran persediaan, perputaran modal kerja dan DPR terhadap profitabilitas (ROA) Avonia Linang, Margaretha; Wahyu Setiyowati, Supami; Retna Sari, Ati
Jurnal Riset Pendidikan Ekonomi Vol. 10 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v10i1.11595

Abstract

The purpose of this study was to examine the effect of operating capital turnover, cash turnover, accounts receivable turnover, inventory turnover, and DPR on profitability (ROA) of manufacturing businesses from 2020 to 2023. Secondary data in the form of annual financial reports of manufacturing businesses listed on the Indonesia Stock Exchange (IDX) at the specified time were used in this study. The method used to determine the sample size of this study was purposive sampling, which amounted to 41 companies. The data analysis method used in this research is Partial Least Squares-Structural Equation Modeling (PLS-SEM). SmartPLS software is used to test the relationship between the dependent variable, profitability (ROA), and the independent variables, cash turnover, accounts receivable turnover, inventory turnover, working capital turnover, and DPR. From the test results that have been carried out, the results obtained are that accounts receivable and inventory turnover have no effect on profitability, while cash turnover, working capital turnover, and DPR have an effect.
Pengaruh Leverage, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Puspita Ningtyas, Tri; Fariz Irianto, Mochamad; Retna Sari, Ati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8742

Abstract

The purpose of this study is to examine how Leverage, Mudharabah, Musyarakah, Murabahah, and Ijarah financing affect financial performance registered with the Financial Services Authority for the period 2021-2023. This study uses purposive sampling and multiple linear regression analysis processed with SmartPlS. The results of the study indicate that only Mudhrabah and Ijarah financing affect financial performance. Meanwhile Leverage, musyarakah and murabahah financing do not affect financial performance. This study contributes theoretically to add to the literature on financial performance and provides practical benefits for management in making the right financial decisions.
Peran Ukuran Bank dalam Memoderasi Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Syariah di Indonesia Tahun 2019-2023 Alfianto, Muhammad Kevin; Emha Amir Fikri Anas, Dimas; Retna Sari, Ati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6642

Abstract

This study provides an analysis of the role of financial performance in the profit-sharing rate of mudharabah deposits at Islamic Commercial Banks in Indonesia by measuring financial performance through Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Return on Assets (ROA). Additionally, the study evaluates the role of Bank Size as a moderating variable in these relationships. Using a quantitative approach, the study involved 8 Islamic Commercial Banks as samples during the 2019–2023 period. Data analysis was conducted using the Moderated Regression Analysis method to examine the direct effects of independent variables and the moderating effect of Bank Size. The findings reveal that BOPO does not have a significant impact on the profit-sharing rate of mudharabah deposits. However, NPF and ROA were found to significantly affect the profit-sharing rate. Furthermore, Bank Size was proven unable to moderate the relationship between BOPO, NPF, and ROA with the profit-sharing rate of mudharabah deposits.
Co-Authors Alfianto, Muhammad Kevin Avonia Linang, Margaretha Devi Hilda Bekti, Katharina Emha Amir Fikri Anas, Dimas Mochamad Fariz Irianto Puspita Ningtyas, Tri Setiyowati, Supami Wahyu