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Journal : Islamic Economics and Business Review (IESBIR)

Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Bank Umum Syariah Periode 2013-2020 Akhira Yuliana; Mira Rahmi
Islamic Economics and Business Review Vol 1 No 1 (2022): IESBIR, August 2022
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Perusahaan perbankan syariah harus memiliki tata kelola yang baik agar dapat meningkatkan kinerja keuangan secara maksimal. Penelitian ini bertujuan bertujuan untuk mengetahui pengaruh penerapan Good Corporate Governance yang diukur dengan dewan direksi, dewan komisaris independent, komite audit, dewan pengawas syaraih dan Ukuran Perusahaan terhadap kinerja keuangan bank umum Syariah (BUS) yang terdaftar di OJK dengan periode pengamatan 2013-2020.  Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 9 Bank Umum Syariah dengan menggunakan metode purposive Sampling. Teknik analisis data yang digunakan pada penelitian ini adalah analisis data panel dengan menggabungkan data time series dan cross section. Hasil penelitian ini menunjukan bahwa adanya pengaruh dewan komisaris independent dan dewan pengawas syaraih terhadap kinerja keuangan yang diukur dengan Return On Asset (ROA). Sedangkan variabel dewan direksi, komite audit, dan ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan yang diukur dengan Return On Asset (ROA) pada Bank Umum Syariah periode 2013-2020.Kata Kunci:  Good Corporate Governance, Kinerja Keuangan, ROA,  Ukuran Perusahaan
Analisis Manajemen Risiko Proses Underwriting pada Asuransi Syariah : Studi Kasus PT Asuransi Jiwa Reliance Syariah Rizky Syachlan Pratama; Mira Rahmi
Islamic Economics and Business Review Vol 1 No 2 (2022): IESBIR, December 2022
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Underwriting is a vital process in Islamic insurance because underwriting is one of the factors for Islamic insurance companies to experience profits or losses. Risk management is an important part of sharia insurance in carrying out its operations. Good risk management allows sharia insurance companies to grow and provide profits. This study aims to analyze the underwriting risk management process at PT Asuransi Jiwa Reliance Syariah Unit based on POJK No.44/POJK.05/2020 with descriptive qualitative research methods. Data was collected by conducting interviews, observation and documentation. Data analysis techniques in this study used data reduction, data presentation, and drawing conclusions. The results of this study show that the application of risk management underwriting processes implemented by PT Asuransi Jiwa Reliance Unit Syariah has been going well, systematically and complies with POJK regulations No.44/POJK.05/2020, this is evidenced by the results of the OJK audit which shows no evaluation. as well as violations in the underwriting risk management process as well as the company's internal SOPs running well.
Analisis Pengaruh Faktor Internal Dan Eksternal Terhadap Profitabilitas Pt Bank Bca Syariah, Tbk Valzsa, Teuku Zadhe; Rahmi, Mira
Islamic Economics and Business Review Vol 2 No 1 (2023): IESBIR, April 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Profitability as a benchmark in assessing profit becomes very important in checking whether a company has run its business efficiently, a bank uses ROA or Return on Assets as a measure of bank profitability. PT Bank BCA Syariah, Tbk, which is one of the Islamic banks in Indonesia with stable ROA growth, can be used as a benchmark for the growth of Islamic banking in Indonesia. This study aims to determine internal and external factors that can affect the profitability of PT Bank BCA Syariah, Tbk for the period 2012 to 2021. Internal factors use the Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational costs and operating income (BOPO). Then on external factors using the BI Rate and GDP, using multiple linear regression analysis techniques. Results of this study shows that FDR and BOPO has an effect on ROA, meanwhile NPF, BI Rate and GDP has no effect. This research is expected to be useful for the development of Islamic banks in Indonesia, by knowing the factors that has an effect on profitability of Islamic banks.
Determinan Minat Beli Makanan dan Minuman pada Restoran Korea di Jabodetabek rahmi, Mira; Tsaniya Al-Labiyah, andira
Islamic Economics and Business Review Vol 3 No 2 (2024): IESBIR, August 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v3i1.8602

Abstract

Abstract South Korean culture has a considerable influence in several countries, one of which is Indonesia. The great interest of the public in Korean culture has given rise to buying interest in consuming everything related to South Korea as a lifestyle followed by young people, in particular, one of which is for South Korean specialties. This situation can be an opportunity for entrepreneurs to serve food products with a South Korean-style taste and atmosphere that is implemented with Korean restaurant businesses or businesses, but the consumption of South Korean-style food has not been accompanied by awareness of halal products. The purpose of this study is to find out how consumers' tendency to buy food from Korean restaurants in Greater Jakarta is influenced by factors such as lifestyle, price, and halal awareness. This study utilizes a quantitative approach through the application of the multiple linear regression method. The population of this study is the Muslim population who know halal Korean restaurants in Greater Jakarta. The results of this study prove that lifestyle, price, and halal awareness have an influence on buying interest in Korea Jabodetabek restaurants. The halal Korean restaurant industry in Greater Jakarta should consider lifestyle trends, maintain service quality with prices and halal foodstuffs..   Keywords: lifestyle, prices, halal awareness, Korean restaurant.   Abstrak Budaya Korea Selatan mempunyai pengaruh yang cukup besar di beberapa negara, salah satunya di Indonesia. Besarnya ketertarikan masyarakat kepada budaya Korea memunculkan minat beli dalam mengkonsumsi segala sesuatu yang berkaitan dengan Korea Selatan sebagai gaya hidup yang diikuti oleh kalangan anak muda khususnya, salah satunya terhadap makanan khas Korea Selatan. Situasi ini dapat menjadi kesempatan bagi pengusaha untuk menyajikan produk makanan dengan cita rasa dan atmosfer ala Korea Selatan yang diimplementasikan dengan usaha atau bisnis restoran Korea, namun konsumsi makanan ala korea selatan ini belum barengi dengan kesadaran akan kehalalan produk. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kecenderungan konsumen untuk membeli makanan dari restoran Korea di jabodetabek yang dipengaruhi oleh faktor-faktor seperti gaya hidup, harga, dan kesadaran halal. Studi ini memanfaatkan pendekatan kuantitatif melalui penerapan metode regresi linier berganda. Populasi dari penelitian ini yaitu penduduk muslim yang mengetahui restoran Korea halal di jabodetabek. Hasil dari penelitian ini membuktikan bahwa gaya hidup, harga, dan kesadaran halal memiliki pengaruh terhadap minat beli di restoran Korea jabodetabek. Industri restoran Korea halal di jabodetabek agar mempertimbangkan trend gaya hidup, menjaga kualitas pelayanan dengan harga serta kehalalan pada bahan makanan. Kata kunci: gaya hidup, harga, kesadaran halal, restoran Korea.
Spin Off Asuransi Syariah di Indonesia: Kajian Efisiensi dan Kinerja Keuangan Mira Rahmi; Tri Siswantini
Islamic Economics and Business Review Vol 4 No 1 (2025): IESBIR, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v4i1.11863

Abstract

Abstract This study aims to evaluate the effectiveness of the spin-off policy for sharia business units (UUS) in Indonesia’s Islamic insurance industry, focusing on operational efficiency and financial performance. Using a literature review with a descriptive qualitative approach, the study examines academic sources, regulatory frameworks, and industry reports from the past decade. Findings indicate that the spin-off policy is intended to enhance the independence, efficiency, and growth of the Islamic insurance sector by improving governance, fostering product innovation, and increasing corporate competitiveness. However, implementation in practice faces significant challenges, including high transaction costs, substantial capital requirements, organizational restructuring, and the limited readiness of human and managerial resources. The impact of spin-offs on efficiency and financial performance varies widely, depending on institutional preparedness, parent company support, and the strategies adopted. To fully realize the benefits of spin-offs, careful planning, strong governance, and the development of skilled human resources in the sharia sector are essential, enabling companies to evolve into healthy and competitive independent entities within the national insurance landscape. Keywords: Islamic insurance; efficiency; financial performance; spin off   Abstrak Penelitian ini bertujuan untuk mengevaluasi efektivitas kebijakan spin off unit usaha syariah (UUS) dalam industri asuransi syariah di Indonesia, khususnya dari aspek efisiensi operasional dan kinerja keuangan. Studi ini menggunakan metode literature review dengan pendekatan kualitatif deskriptif, mengkaji berbagai referensi akademik, regulasi, dan laporan industri selama sepuluh tahun terakhir. Hasil kajian menunjukkan bahwa kebijakan spin off diharapkan dapat memperkuat kemandirian, efisiensi, dan pertumbuhan industri asuransi syariah melalui peningkatan tata kelola, inovasi produk, dan daya saing perusahaan. Namun, implementasi spin off di lapangan masih menghadapi tantangan besar, seperti tingginya biaya transaksi, kebutuhan modal, restrukturisasi organisasi, serta ketidaksiapan sumber daya manusia dan manajemen untuk beroperasi secara independen. Dampak spin off terhadap efisiensi dan kinerja keuangan perusahaan asuransi syariah terbukti beragam, sangat dipengaruhi oleh kesiapan institusi, dukungan induk, dan strategi adaptasi yang dijalankan. Untuk mengoptimalkan manfaat spin off, diperlukan perencanaan matang, penguatan tata kelola, serta pengembangan SDM yang kompeten di bidang syariah, sehingga perusahaan dapat bertransformasi menjadi entitas mandiri yang sehat dan kompetitif di industri asuransi nasional. Kata kunci: asuransi syariah; efisiensi; kinerja keuangan; spin off