Articles
<![CDATA[Pengaruh BOPO, CAR, dan FDR Terhadap Profitabilitas Bank Bukopin Syariah Periode 2013-2020 ]]>
<![CDATA[Dina Amalia]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i1.4166
<![CDATA[This research was conducted to determine the effect of Operating Costs on Operating Income (BOPO), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on profitability as measured by Return On Assets (ROA) as research variables. The sample in this study is the quarterly financial statements of Bukopin Syariah for the period 2013-2020. The sample method used was purposive sampling method in order to obtain 32 samples. The method used in this study uses a descriptive method with a quantitative approach. The results of this study state that partially the variable Operating Costs to Operating Income (BOPO) has a significant negative effect on the profitability of Bukopin Syariah, the variables of Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) partially have no significant effect on the profitability of Bukopin Syariah. Simultaneously, the variables of Operational Cost to Operating Income (BOPO), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) have a significant effect on the profitability of Bukopin Syariah]]>
<![CDATA[The Effect of Financial Ratios on Sharia Stock Prices in Companies in the LQ45 Index 2020-2021 ]]>
<![CDATA[Ikbal Sudarman]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i1.4228
<![CDATA[This study examines the effect of Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return on Equity (ROE) and Earning Per Share (EPS) on Sharia stock prices included in the LQ45 index. The LQ45 index was chosen because it is a stock that has a high level of liquidity and market capitalization, and it is supported by very good company fundamentals. The method used is a quantitative method. The data used in this study is secondary data taken from the official website of the Indonesian stock exchange. The sample in this study was 30 companies from the 2020-2021 period. The results of the study show that DER, NPM, ROE and EPS simultaneously have a significant effect on Islamic stock prices with F value of 10,765 and R Square of 0.539 or 53.9%. Partially, DER, NPM and ROE have no significant effect on Sharia Stock Prices with a sig. (0.245; 0.291; 0.094). EPS partially has significant effect on Sharia Stock Price with a sig. (0.00).]]>
<![CDATA[Pengaruh Dana Pihak Ketiga Dan Pendapatan Pembiayaan Bagi Hasil Terhadap Laba Pada Bank Umum Syariah Indonesia ]]>
<![CDATA[Nana Diana]]>;
<![CDATA[Syamsul Huda]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 1 (2019) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v6i1.915
<![CDATA[Perkembangan perbankan syariah di indonesia cukup signifikan, seiring dengan tanggapan masyarakat yang sangat positif yang membutuhkan suatu sistem perbankan alternatif yang selain menyediakan jasa perbankan yang sehat, juga memenuhi prinsip-prinsip syariah. Penelitian ini menggunakan metode deskriptif kuantitatif dan data yang digunakan oleh penulis dalam penelitian ini adalah data sekunder.Sumber data dalam Penelitian ini adalah Laporan Keuangan Bank Umum Syariah di Indonesia Tahun 2012-2017, sehingga data tersebut menjadi 6 tahun x 6 Bank Umum Syariah = 36 data yang digunakan.Hasil penelitian didapatkan bahwa pengaruh positif dana pihak ketiga terhada laba sebesar 0,757 atau sebesar 75,7% sedangkan pengaruh pengaruh pendapatan pembiayaan bagi hasil terhadap laba sebesar 0,732 atau sebesar 73,2%. Hubungan secara simultan yaitu pengaruh dana pihak ketiga dan pendapatan pembiayaan bagi hasil terhadap laba pada Bank umum syariah Indonesia memiliki hubungan yang signifikan dilihat dari nilai signifikansi yang berada dibawah 0,05 yaitu sebesar 0,003.]]>
<![CDATA[Penerbitan Sukuk Mudharab, Capital Adequacy Ratio (CAR) dan Profitabilitas ]]>
<![CDATA[Nana Diana]]>;
<![CDATA[Ekawaty Novian]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v7i2.1826
<![CDATA[Sistem perekonomian islam yang saat ini sudah mulai dikenal masyarakat mampu memberikan solusi terhadap permasalahan ekonomi. PT Bank Muamalat Indonesia, Tbk merupakan bank syariah pertama yang hadir di Indonesia,. Dalam kegiatan operasional perbankan, Bank memerlukan modal dari berbagai pihak tak terkecuali dari para investor dan yang mengawali penerbitan sukuk subordinasi mudharabah. Dengan menerbitkan sukuk, Bank Muamalat Indonesia dapat menambah modalnya untuk kegiatan transaksi perusahaan dan lalu lintas pembayaran perusahaan. Tujuan penelitian ini ingin mengetahui Pengaruh penerbitan sukuk mudharabah (X1) dan Capital Adequacy Ratio (CAR) sebagai variabel X2 terhadap Profitabilitas(Y) PT bank Muamalat Indonesia Tbk. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data yang dianalisis merupakan data sekunder dari laporan keuangan triwulan yang terpublish dari tahun 2010 sampai tahun 2018. Hasil penelitian secara parsial didapat penerbitan sukuk mudharabah berepengaruh positif signifikan terhadap profitabilitas. Sedangkan Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap profitabilitas. Pengaruh secara simultan didapat penerbitan sukuk mudharabah dan Capital Adequacy Ratio (CAR) berpengaruh positif secara bersama-sama terhadap profitabilitas. Koefisien determinasi (R2) sebesar 0,283 atau 28,3% dapat diartikan Penerbitan Sukuk mudharabah (X1) dan CAR (X2) berpengaruh terhadap Profitabilitas (Y) sebesar 28,3% sedangkan sisanya 71,7% merupakan pengaruh dari Faktor lain yang tidak diteliti.]]>
<![CDATA[PENGARUH FDR, NPF DAN CAR TERHADAP PEMBIAYAAN MURABAHAH (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2015-2019) ]]>
<![CDATA[Anisa Octaviani Noegraha]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 20 No 1 (2021): Jurnal Riset Akuntansi Aksioma, Juni 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v20i1.129
<![CDATA[This study aims to see the effect of deposit financing (FDR) (X1) non-performing financing (NPF) (X2) Capital Adequacy Ratio (CAR) (X3) on murabahah financing (Y) in Islamic Commercial Banks for the period 2015-2019. The population in this study were all Sharia Commercial Banks recorded in the Financial Services Authority (OJK) for the 2015 2019 period. The sample of this study was 11 Islamic Commercial Banks from 14 total populations using quantitative methods with purposive sampling method. The analysis technique used in this research is descriptive statistical analysis, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Meanwhile, the data analysis used Multiple Regression, Determination Coefficient Test, Partial T Test, and Simultaneous F Test. The results of the T test showed that FDR and CAR partially had an effect on Murabahah Financing as long as the NPF variable had no significant effect on Murabahah Financing. Meanwhile, simultaneously there is a relationship between the variables FDR, NPF and CAR on Murabahah Financing together, these three variables have a significant effect on the variable murabahah financing.]]>
<![CDATA[The Effect of Investments and Risk Based Capital (RBC) of Tabarru Funds on Company (Case Study of Sharia Insurance in Indonesia for 2014-2019) ]]>
<![CDATA[Nana Diana]]>;
<![CDATA[Tati Apriani]]>
<![CDATA[ International Journal of Nusantara Islam Vol 8, No 1 (2020): International Journal of Nusantara Islam ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/ijni.v8i1.8933
<![CDATA[This study aims to examine the influence of investment returns and Risk Based Capital (RBC) Tabarru Funds to the profit of sharia life insurance in Indonesia from 2014-2019. This study The type of this research is quantitative research with descriptive verification as a method. This research method uses descriptive verification method with quantitative approach. The data used in this study were sourced from the financial statements of Islamic life insurance companies in Indonesia for the 2014-2019 period. Then the data obtained were analyzed using multiple linear regression analysis and hypothesis testing consisting of t test and f test with the help of SPSS 21 software. The sampling technique uses non probability sampling with purposive sampling technique. Based on the results of the study it can be seen that the development of investment returns on Sharia Life Insurance in Indonesia has fluctuated and even suffered losses. While the development of Risk Based Capital (RBC) has increased and decreased but overall above 120% as determined by the government. Likewise, the profits earned in each year fluctuate. The results of statistical tests show that investment results partially have a positive effect on profit and Risk Based Capital (RBC) of Tabarru funds partially has a negative effect on profit. Simultaneously investment return and Risk Based Capital (RBC) affect on profit. In addition, the results of the coefficient of determination (R2) were obtained which obtained a value of 81%. This shows that the variable investment returns and Risk Based Capital (RBC) can affect earnings by 81% and the remaining 19% is influenced by other variables not used in this study.]]>
<![CDATA[Pengaruh Return on Equity, Earning Per Share dan Debt to Equity Ratio terhadap Harga Saham Syariah ]]>
<![CDATA[Dewi Kurnia]]>;
<![CDATA[Dhea Prika Aprilliana]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.241
<![CDATA[This study aims to examine the effect of ROE, EPS, and DER on Shariah stock prices and to find out and analyze which variables provide the most dominant influence on sharia stock prices in automotive subsector manufacturing companies listed on ISSI. The research sample was taken using a quantitative method with a descriptive approach. The analysis technique is multiple regression analysis. The sample used was 8 companies during the 2015-2018 period so that the total data processed was 32 data. Data collection is done by means of documentation that is taking data from the internet. The results of the analysis show that ROE partially has a positive and significant effect on Sharia Share Prices. Whereas EPS, and DER have a negative effect on Sharia stock prices]]>
<![CDATA[PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH DI PROVINSI JAWA BARAT PERIODE 2017-2020 ]]>
<![CDATA[Wina Aprilia]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v6i1.5068
<![CDATA[The purpose of this research is to determine influence mudharabah financing (X1), musyarakah financing (X2) and non performing financing (X3) on profitability (ROA) (Y) at Bank Pembiayaan Rakyat Syariah (BPRS) in West Java for the 2017 – September 2020 period. The population in this study were all Bank Pembiayaan Rakyat Syariah (BPRS) in West Java reistered with Otoritas Jasa Keuangan (OJK) for the 2017 – September 2020 period. The sample of this research is 3 BPRS from 28 population using purposive sampling method. The analytical method used is Multiple Linear Regression. The results of this research indicate that partially mudharabah and musyarakah have not effect on profitability (ROA), while non performing financing (NPF) variables has a negative and significant effect on profitability (ROA). Simultaneously there is an influence between mudharabah, musyarakah and non performing financing on profitability (ROA) together.]]>
<![CDATA[PENGARUH CAR, NPF, DAN BOPO TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2015-2019 ]]>
<![CDATA[Adhalia Pratiwi]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v6i1.5065
<![CDATA[This research aimed to know and analyze the influence of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Operational Efficiency (BOPO) against profitability (ROA) of Islamic commercial bank in Indonesia from 2015-2019 . The data used in this study are secondary data taken from the annual financial statements of Islamic commercial bank in Indonesia. Research Method using quantitative method with purposive sampling method. The analysis method used in this research is Multiple Linear Regression Test. The sample of this research is 12 Islamic commercial bank in 5 years from 14 population. The results of this research indicate that no partial effect of CAR on ROA but NPF and BOP has a partial effect on ROA. While simultaneously the CAR, NPF and BOPO variabels have an effect on ROA]]>
<![CDATA[PENGARUH PEMBIAYAAN MURABAHAH, EFISIENSI OPERASIONAL (BOPO) DAN PEMBIAYAAN BERMASALAH (NPF) TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH PERIODE 2015-2019 ]]>
<![CDATA[Indah Marlina]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ JURNAL EKOMBIS Vol 7, No 1 (2021) April ]]>
Publisher : <![CDATA[Universitas Teuku Umar ]]>
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DOI: 10.35308/ekombis.v0i0.3316
<![CDATA[This research aimed to examine the effects of Murabahah Financing, Operational Efficiency (BOPO) and Non Performing Financing (NPF) on Profitability (ROA) in Islamic Commercial Banks for the 2015-2019 Period. The sampling technique uses porpusive sampling. Methods of data analysis using quantitative descriptive and verification. The population in the study were all 14 Islamic Commercial Banks for the 2015-2019 Period. There are 11 Islamic Commercial Banks that meet the criteria. The statistical processing method uses SPSS v.21. The result showed that Murabahah financing has no significant effect on profitability. Operational Efficiency (BOPO) has a negative and significant effect on profitability (ROA). Non Performing Financing (NPF) has a negative and significant effect on profitability (ROA). Murabahah Financing, Operational Efficiency (BOPO) and Non Performing Financing (NPF) together have a positive and significant effect on profitability (ROA).Keywords: Murabahah Financing, Operational Effeciency (BOPO), Non Performing Financing (NPF), Profitability (ROA)]]>
