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All Journal IJCCS (Indonesian Journal of Computing and Cybernetics Systems) Techno.Com: Jurnal Teknologi Informasi Jurnal Simetris Prosiding SNATIF Intelektualita Jurnal SIMADA (Sistem Informasi dan Manajemen Basis Data) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Rekayasa Sipil dan Lingkungan Jurnal Ilmu Pangan dan Hasil Pertanian Sistemasi: Jurnal Sistem Informasi International Journal of Artificial Intelligence Research KREDO : Jurnal Ilmiah Bahasa dan Sastra Jurnal Ilmiah Peuradeun JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi JURNAL INTEGRASI Al-Albab Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Ilmiah KORPUS Jurnal Otomasi Kontrol dan Instrumentasi IRJE (Indonesian Research Journal in Education) Edukasi Islami: Jurnal Pendidikan Islam Jurnal DISPROTEK JUTIM (Jurnal Teknik Informatika Musirawas) RISTEKDIK : Jurnal Bimbingan dan Konseling Tribakti: jurnal pemikiran keIslaman Jurnal Nasional Komputasi dan Teknologi Informasi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURTEKSI Idaarah: Jurnal Manajemen Pendidikan JOISIE (Journal Of Information Systems And Informatics Engineering) EDUMATIC: Jurnal Pendidikan Informatika Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal SITECH : Sistem Informasi dan Teknologi JURNAL TEKNOLOGI INFORMASI Business Innovation and Entrepreneurship Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Accounting and Management Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Mudir : Jurnal Manajemen Pendidikan Jurnal Teknologi Informasi dan Pendidikan Al-Bayan: Jurnal Ilmu al-Qur'an dan Hadist Jurnal Manajemen Informatika dan Sistem Informasi Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi bit-Tech Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Ilmiah Profesi Pendidikan Jurnal Abdi Insani Jurnal Teknik Informatika C.I.T. Medicom International Journal of Marine Engineering Innovation and Research Jurnal Sistem Komputer dan Informatika (JSON) AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Tunas Jurnal Ilmu Komputer dan Sistem Informasi (JIKOMSI) Prominent : Journal of English Studies Jurnal Teknik Informatika (JUTIF) Journal of Information Technology Ampera Kalamuna International Journal of Social and Management Studies (IJOSMAS) Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Jurnal Computer Science and Information Technology (CoSciTech) RESOLUSI : REKAYASA TEKNIK INFORMATIKA DAN INFORMASI Journal of Software Engineering Ampera Progress in Social Development Journal of Sharia Economics JIHBIZ :Global Journal of Islamic Banking and Finance. Jurnal Ilmiah Wahana Pendidikan International Journal of Economics, Management, Business, and Social Science Jurnal Media Informatika ACADEMIA: Jurnal Inovasi Riset Akademik Edu Cendikia: Jurnal Ilmiah Kependidikan Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Research and Applied Technology (INJURATECH) JIMEBIS Journal of Education Research Muria Jurnal Layanan Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia USRAH: Jurnal Hukum Keluarga Islam Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen Agribisnis dan Agroindustri Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Jurnal Kesehatan Kusuma Husada Jurnal Sistem Informasi Dan E-Bisnis Mudabbir: Journal Research and Education Studies Jurnal Sains Informatika Terapan (JSIT) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Jurnal Kajian Islam Modern Abdimas Indonesian Journal Prioritas : Jurnal Pengabdian Kepada Masyarakat Terob : Jurnal Pengkajian dan Penciptaan Seni Journal of Multimedia Trend and Technology Indonesian Journal Education Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah EKOBIS SYARIAH Jurnal Masyarakat Madani Indonesia Indonesian Research Journal on Education IC Tech: Majalah Ilmiah Journal of Islamic Education Studies IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Madani: Multidisciplinary Scientific Journal Dedikasi Saintek Jurnal Pengabdian Masyarakat JURNAL HANDAYANI PGSD FIP UNIMED J-ENSITEC (Journal of Engineering and Sustainable Technology) Journal International Dakwah and Communication JRIIN :Jurnal Riset Informatika dan Inovasi JIM : Journal Of International Management Buletin Utama Teknik Causa: Jurnal Hukum dan Kewarganegaraan SENADA : Semangat Nasional Dalam Mengabdi Darma Cendekia Jurnal Pengabdian Masyarakat Jurnal PRINTER : Jurnal Pengembangan Rekayasa Informatika dan Komputer Bencoolen Journal of Pharmacy Jurnal Manajemen Informatika, Sistem Informasi dan Teknologi Komputer (JUMISTIK) Azkayra: Jurnal Pengabdian Masyarakat dan Sosial Jurnal Aktor SENMEA Tribakti: Jurnal Pemikiran Keislaman Emitor: Jurnal Teknik Elektro semanTIK International Journal of Kita Kreatif Fatih: Journal of Contemporary Research International Journal of Sustainable English Language, Education, and Science ⁠International Journal of Asian Pacific Community Service Al-Mabsut: Jurnal Studi Islam dan Sosial JESICA KARIR Jurnal Ilmiah Manajemen INOVTEK Polbeng - Seri Informatika DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Jurnal Forum Perpustakaan Perguruan Tinggi Indonesia Signal and Image Processing Letters Parewa Saraq: Journal of Islamic Law and Fatwa Review Mantis Journal of Fisheries Gemi: Jurnal Penelitian dan Pengabdian Journal of Science and Mathematics Education GENFABET: Jurnal Pendidikan Dasar International Journal of Artificial Intelligence and Science Teknofile, Jurnal Sistem Informasi An-Nahdloh: Journal of Education and Islamic Studies SAKAAI Kajian Sosial dan Humaniora IC Tech: Majalah Ilmiah New Economy Jurnal Pengabdian Kepada Masyarakat Indonesia
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Hubungan Antara Pemahaman Konsep dan Kemampuan Berpikir Kritis Siswa dalam Pembelajaran Matematika di Sekolah Dasar: Suatu Kajian Sistematis Literatur Arifin, Muhammad
GENFABET: Generasi Pendidikan Dasar Vol. 2 No. 1 (2025): GENFABET: Generasi Pendidikan Dasar
Publisher : CV. Akademi Merdeka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70152/genfabet.v2i1.31

Abstract

This study aims to systematically examine the relationship between conceptual understanding and critical thinking skills in elementary school students during mathematics learning. A Systematic Literature Review (SLR) was conducted using the PRISMA protocol. A total of 32 relevant journal articles published between 2006 and 2024 were selected from databases such as Google Scholar, Scopus, DOAJ, and ResearchGate. Mendeley was used for reference management and NVivo 12 Plus was employed for thematic coding and qualitative synthesis. The review reveals a significant relationship between students’ conceptual understanding and their critical thinking abilities, especially when real-world, contextual problem-solving activities are applied. Strategies such as Problem-Based Learning (PBL), inquiry-based instruction, visual media, and metacognitive approaches were consistently effective in strengthening both skills. Contextual and reflective learning environments further support the development of integrated cognitive competencies. Despite these findings, gaps remain in long-term experimental studies and in understanding the mediating role of visual learning tools. This study provides theoretical insights and practical implications for improving mathematics instruction in elementary education.
ANALISIS STRATEGI PEMASARAN PRODUK ASURANSI JIWA MENGGUNAKAN METODE SWOT (STUDI PADA PT.TAKAFUL KELUARGA CABANG BANDA ACEH) Nazila, Tasya; Arifin, Muhammad; Amanatillah, Dara
Scientific Journal of Students Islamic Economics and Business Vol. 1 No. 2 (2020): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v1i2.134

Abstract

Produk asuransi jiwa merupakan produk yang mendominasi pada perusahaan asuransi PT. Takaful Keluarga Cabang Banda Aceh berdasarkan peningkatan nasabah pada setiap tahunnya, akan tetapi pada empat tahun terakhir terjadinya penurunan pertambahan jumlah nasabah dari tahun sebelumnya, sehingga diperlukan strategi pemasaran seperti analisis SWOT untuk meningkatkan kembali nasabah pada produk asuransi jiwa. Penelitian ini bertujuan untuk mengetahui analisis SWOT dalam strategi pemasaran pembiayaan produk asuransi jiwa pada PT. Takaful Keluarga Cabang Banda Aceh. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengumpulan data berupa wawancara terstruktur. Hasil penelitian menunjukkan bahwa strategi pemasaran produk asuransi jiwa pada PT. Takaful Keluarga Cabang Banda Aceh menggunakan bauran pemasaran 4P yaitu product, price, place, dan promotion. Berdasarkan hasil analisis SWOT diketahui bahwa nilai skor IFAS adalah 2,39 dan nilai skor EFAS adalah 2,95. Artinya PT. Takaful Keluarga Cabang Banda Aceh dapat memanfaatkan peluang dan ancaman yang ada untuk meningkatkan pertumbuhan dan kemajuan secara maksimal.
Analisis Strategi Pengembangan Dalam Persaingan Lembaga Keuangan Mikro Syariah Di Aceh Arifin, Muhammad; Aulia, Riza; Azizah, Nurul
Scientific Journal of Students Islamic Economics and Business Vol. 3 No. 2 (2022): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v3i2.269

Abstract

In the operation of Islamic financial institutions, there must be various threats that occur, then every Islamic financial institution must have the right strategy to increase endurance and power competition. This study aims to determine the strength and weaknesses as well as opportunities and threats as well as development strategies PT LKMS Mahirah Muamalah in the midst of competition for Islamic banks in Aceh, using a qualitative descriptive method with a SWOT analysis through Interview. The results showed that there were 9 strengths, 6 weaknesses, 6 opportunities and 5 threats. From these various factors obtained 3 alternative development strategies (1) S-T Strategy, (2) Strategy S-O and (3) Business strategy with strategy implementation diversification.
IMPROVING ELEMENTARY STUDENTS' HYGIENE BEHAVIOR THROUGH CTPS EDUCATION AND FACILITIES PROVISION IN COASTAL AND URBAN SCHOOLS OF KENDARI, INDONESIA Sabilu, Yusuf; Handayani, Listy; Salsabila, Syefira; Nurfadilah H., Siti; Rohadi, Melia Pradita; Arifin, Muhammad; Yasmin, Dhira Fijri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 1 (2026): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i1.3165

Abstract

Soil-transmitted helminth (STH) infections remain a significant health challenge in Indonesia, particularly among school-age children. This community service program aimed to increase students' knowledge and hygiene behavior through Clean and Healthy Living Behavior (PHBS) education, specifically handwashing with soap (CTPS), in two elementary schools: SDN 85 and SDN 94 Kendari. The intervention included interactive education sessions, CTPS demonstrations, educational materials distribution, and provision of portable handwashing stations. Pre-test and post-test assessments showed improved student knowledge and observed hygiene practices. The program's unique approach involved not only student-targeted education but also active coordination with school staff and facility enhancement. The results showed increased handwashing behavior, better awareness of hygiene, and positive feedback from both students and school personnel. Keywords: CTPS, elementary school, hygiene education, handwashing, sanitation, STH prevention
SENTIMENT ANALYSIS OF CUSTOMER REVIEWS ON E-COMMERCE APPLICATIONS: LAZADA, TOKOPEDIA, AND BLIBLI Ihza, Andika; Arifin, Muhammad; Setiawan, Arif
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 12 No. 2 (2026): Maret 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v12i2.4422

Abstract

Abstract: The rapid growth of e-commerce in Indonesia has increased consumer interactions with digital platforms, particularly Lazada, Tokopedia, and Blibli, resulting in a large volume of customer reviews that reflect consumer experiences and perceptions but have not been optimally utilized in business decision-making. The main issue addressed in this study is how to process customer review data to generate meaningful information regarding consumer opinions. This research aims to apply web scraping techniques to collect customer review data and conduct sentiment analysis to identify trends in consumer opinions across the three e-commerce platforms. The dataset consists of 3,000 customer reviews, with 1,000 reviews collected from each platform, covering aspects such as shopping experience, service quality, delivery process, and customer satisfaction. The research methodology includes data collection through web scraping, text preprocessing for data cleaning and normalization, sentiment analysis using machine learning approaches, and visualization of sentiment results. The findings indicate differences in the distribution of positive, negative, and neutral sentiments across platforms, reflecting variations in consumer experiences and service strategies. These results demonstrate that sentiment analysis based on customer reviews can serve as strategic input to improve service quality, business performance, and marketing strategies in Indonesia’s e-commerce sector. Keywords: customer reviews; digital services; e-commerce; sentiment analysis; web scarping Abstrak: Pertumbuhan pesat e-commerce di Indonesia meningkatkan interaksi konsumen dengan platform digital, khususnya Lazada, Tokopedia, dan Blibli, yang menghasilkan ulasan pelanggan dalam jumlah besar sebagai cerminan pengalaman dan persepsi konsumen, namun belum dimanfaatkan secara optimal dalam pengambilan keputusan bisnis. Permasalahan utama penelitian ini adalah bagaimana mengolah data ulasan tersebut agar dapat memberikan informasi yang bermakna mengenai opini konsumen. Penelitian ini bertujuan menerapkan web scraping untuk mengumpulkan data ulasan pelanggan serta melakukan analisis sentimen guna mengidentifikasi tren opini konsumen pada ketiga platform e-commerce tersebut. Data yang digunakan berjumlah 3.000 ulasan pelanggan, dengan masing-masing platform diwakili oleh 1.000 ulasan yang mencakup pengalaman berbelanja, kualitas layanan, proses pengiriman, dan tingkat kepuasan pelanggan. Metode penelitian meliputi pengambilan data menggunakan web scraping, pra-pemrosesan teks untuk pembersihan dan normalisasi data, analisis sentimen dengan pendekatan pembelajaran mesin, serta visualisasi hasil sentimen. Hasil penelitian menunjukkan adanya perbedaan distribusi sentimen positif, negatif, dan netral pada setiap platform, yang mencerminkan variasi pengalaman konsumen dan strategi layanan. Temuan ini menunjukkan bahwa analisis sentimen berbasis ulasan pelanggan dapat menjadi masukan strategis untuk meningkatkan kualitas layanan, kinerja bisnis, dan strategi pemasaran e-commerce di Indonesia. Kata kunci: customer reviews; digital services;e-commerce;sentiment analysis;web scarping
Design Thinking dalam Meningkatkan User Experience pada Website Edukasi Gizi Anak Faris Ahmad Farhan Farhan; Muhammad Arifin
bit-Tech Vol. 7 No. 2 (2024): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v7i2.1824

Abstract

Dalam beberapa tahun terakhir masalah stunting di Indonesia mencapai 21,6%, menunjukkan bahwa kurangnya kesadaran orang tua dalam memenuhi kebutuhan gizi anak. Penilitian ini akan berfokus pada pengembangan UI/UX website Nutrikids menggunakan metode Design Thinking. Metode Design Thinking diterapkan melalui lima tahapan yaitu empathize, define, ideate, prototype, dan test. Pada tahap empathize dilakukan observasi, wawancara, dan survei kepada ibu-ibu muda untuk memahami kebutuhan pengguna.  Tahap define dilakukan identifikasi masalah dan kebutuhan pengguna dari tahap emphatize. Setelah mengetahui masalah dan kebutuhan pengguna. Selanjutnya memasuki tahap ideate, ditahap ini mulai melakukan pembuatan kerangka dasar UI/UX dengan membuat user flow dan wireframe untung menggembangkan prototype. Selanjutnya melakukan pengembangan prototype yang mencakup fitur-fitur yang akan memudahkan orang tua dalam menncari asupan gizi anak. Prototype yang sudah dibuat selanjutnya ditest menggunakan usability testing yang melibatkan para orang tua dan ibu-ibu muda. Hasil test menunjukan kepuasan yang cukup tinggi dengan rata-rata 77.6% terhadap lima aspek yang telah diuji. Saran yang diberikan para orang tua dan ibu-ibu muda kedmudian digunakan untuk menyempurnakan desain sebelum diterapkan secara penuh.  Penelitian ini diharapkan dapat memberikan kontribusi dalam meningkatkan kesadaran dan pemahaman orang tua tentang pentingnya gizi seimbang melalui pendekatan teknologi yang dirancang dengan fokus pada desain UI/UX. Dengan desain yang intuitif dan ramah pengguna, aplikasi ini diharapkan mampu memberikan kenyamanan serta kemudahan akses informasi kepada pengguna. Pada akhirnya, platform ini diharapkan dapat berkontribusi secara signifikan dalam menurunkan angka stunting di Indonesia dengan membantu orang tua dalam memenuhi kebutuhan gizi anak, sehingga mendukung tumbuh kembang anak secara optimal.
Penerapan Metode Buffer Stock dalam Prediksi Ketercukupan Bahan Baku Elsa Violina Damayanti; Muhammad Arifin; Syafiul Muzid; Yudie Irawan
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 4 No. 3 (2023): Maret 2023
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v4i3.5140

Abstract

UD. Elvajaya has sales and purchases of stock of bag raw materials, but until now UD. Elvajaya experienced difficulties in terms of predicting or estimating the calculation of raw materials according to incoming orders. Raw materials often experience advantages and disadvantages in the ongoing process of making bags, causing service to customers to experience delays in the process of making and shipping goods to be delayed. The absence of proper calculations when there is an incoming order results in an unstable stock of raw materials with the number of incoming orders. In making raw material reports, books are still used as storage so that raw materials are not controlled. This study proposes the application of the buffer stock method to overcome existing problems. With the existence of a prediction system for the adequacy of raw materials using the buffer stock method, it can assist in the process of calculating raw materials to be purchased according to incoming orders so as to reduce the risk of stock shortages in the ongoing manufacturing process. The buffer stock method has several advantages, namely, minimizing risks in production regarding insufficient raw materials, being able to handle ordering requests with quite a large number. With this system, it is hoped that the problems faced by UD owners can be resolved. This research produces a prediction of how many raw materials will be issued for the following month by looking at the bag orders in the previous month. UD.Elvajaya produces 1440 cm of Buffer Stock for fabric raw materials, 1440 cm of zippers, 2160 cm of hose, 2160 cm of bisban, 15 threads, and 44 zipper heads. 
Implementasi indoBERT dalam Analisis Sentimen Program Makan Bergizi Gratis pada Platform Media Sosial X Muhammad Mursyid; Arif Setiawan; Muhammad Arifin
Jurnal Teknologi Informasi dan Pendidikan Vol. 19 No. 1 (2026): Jurnal Teknologi Informasi dan Pendidikan
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtip.v19i1.1104

Abstract

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to improve child nutrition and prevent stunting. However, its implementation has sparked diverse public opinions on social media, which are difficult to analyze manually due to the large volume of data. This study aims to identify public sentiment toward the MBG program through social media X by implementing the IndoBERT model. A total of 4,380 tweets were collected using web scraping techniques with relevant keywords between March and May 2025. The research process included preprocessing (data cleaning, stopword removal, stemming, and tokenization), semi-automatic data labeling, and data division into a 71.97% training set, 8.02% validation set, and 20.01% test set. The model used was the Indonesian RoBERTa Base Sentiment Classifier architecture, which underwent a fine-tuning process for 20 epochs. The results showed that the IndoBERT model achieved an accuracy rate of 80.11% and a weighted average F1-score of 0.8000. Negative sentiment was detected most accurately with an F1-score of 0.8301. Although effective, the model still faces challenges in handling linguistic ambiguity in neutral sentiment and the risk of overfitting. Further research is recommended to expand slang language normalization and apply stricter model regulation techniques.
Manajemen Mutu Pengambilan Keputusan di Lembaga Pendidikan Islam Arifin, Muhammad; Aminah, Siti; Alaydrus, S. Ali Jadid; Maimun, Maimun
Jurnal Ilmiah Profesi Pendidikan Vol. 10 No. 4b (2025): Edisi Khusus
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v10i4b.4332

Abstract

Manajemen mutu dalam pengambilan keputusan di lembaga pendidikan Islam merupakan faktor kunci dalam meningkatkan kualitas pendidikan yang sejalan dengan prinsip-prinsip Islam dan standar internasional. Artikel ini mengkaji secara mendalam tentang konsep, teori, model, dan praktik manajemen mutu pengambilan keputusan berbasis Total Quality Management (TQM) yang terintegrasi dengan nilai spiritual Islam. Metode yang digunakan adalah kajian pustaka kualitatif terhadap literatur ilmiah terbaru. Temuan menunjukkan bahwa kepemimpinan yang visioner dan akuntabel, keterlibatan seluruh elemen pendidikan/keterlibatan stakeholder, evaluasi berkelanjutan serta internalisasi nilai-nilai Islam (ikhlas, amanah, ihsan) secara sistematis memainkan peran penting dalam meningkatkan mutu melalui pengambilan keputusan yang efektif, efisien, dan adil. Rekomendasi diberikan untuk pengembangan manajemen mutu model TQM-Syariah yang berkelanjutan di lembaga pendidikan Islam.
COMPARATIVE FINANCIAL PERFORMANCE OF BANK SYARIAH INDONESIA AND BANK ACEH SYARIAH: AN EVA APPROACH Arifin, Muhammad; Siregar, Putri Bungsu; Insani, Muhammad Fitrah
Journal of Sharia Economics Vol. 7 No. 1 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i1.9822

Abstract

This study examines and compares the financial performance of Bank Syariah Indonesia (BSI) as a national Islamic bank and Bank Aceh Syariah as a regional Islamic bank using the Economic Value Added (EVA) framework over the period 2019–2024. Adopting a quantitative comparative design, the study utilizes secondary data derived from the annual financial reports of both institutions. The analysis operationalizes financial performance through key EVA components, including Net Operating Profit After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost of Capital (WACC), and Capital Charge (CC), to assess value creation beyond conventional profitability measures.The results show that BSI consistently generates positive and increasing EVA, indicating sustained value creation and superior capital efficiency. In contrast, Bank Aceh Syariah exhibits fluctuating EVA performance, including a negative value in 2019, followed by positive but unstable trends in subsequent years. These differences highlight structural disparities in managerial effectiveness, scale efficiency, and capital allocation between national and regional Islamic banks. This study contributes to the literature by extending the application of the EVA framework within the context of Islamic banking, particularly through a comparative analysis of national and regional institutions—an area that remains underexplored. The findings reinforce the relevance of value-based performance measurement in assessing Islamic financial institutions and provide important implications for policymakers and bank management in enhancing efficiency, strengthening governance, and supporting sustainable regional economic development.
Co-Authors 'Amala A., Ahsanu - Supriyono Abbas, Aries Abd. Faishol Abdul Manan Abdul Rauf Chaerudin Abiyyi, Al Ghossan Abthal Ade Budi Setiawan Adi Mansar Adi Salamat, Padian Adiyono, Soni Adlian Jefiza Adzkar, Fadhlika Afif, Faisal Afriana, Bs Monica Afrianda, Gusti Afrida, Cut Afridon, M Afriyanti Afriyanti, Afriyanti Agung Mahardiono, Novan Agus Trianto Ahmad Hariyadi Aina, Asri Nur Aji, A. Damar Aji, Muji Handoyo Akmal Riza Al-Fatah, Sopi Nurul Alamsyah, Tedi Alamul Huda, Alamul Alaydrus, S. Ali Jadid Alifa Marsha Rahmania Aliya Aszava Alwani, Yazid Alya, Kharisma Rahmadhani Alya, Nabila Ulamy Amalia, Nadra Amanatillah, Dara amelia, ida Andhika Ikhwal Fadhil Ferdian Andre , Lesis Andrian, Nawang Alan Andrianti, Rini Andy Lasmana Anggun Wulandari Annisa Nurrachmawati Annisa, Dewi Sry Anteng Widodo Aprilia, Wa Ode Intan Arbani, Hayaadilah Rizqi Ardhana Januar Mahardhani Ariansyah, Rafi Ariesta, Ria Arif Harjanto Arif Rahman Hakim Arif Setiawan Arifin, Arun Panrita Arina Fawaida Arini Zulfaida Aristianty, Dian Sari Armiadi Musa Arono Arono Arum Kusuma Wardhany Asmoro, Novian Wely Aspira, Muizatul Aulia Happy Salma Aulia, Farhan Aulia, Ismi Aulia, Riza Awin Azmi, Muhammad Ulul Bahtiar, Adhi Baiti Rahman Bambang Hariyadi Bambang Santoso Bambang Widjanarko, Bambang Widjanarko Bangun, Revanda Barus, Anisa Dwi Putri Batubara, Oktia Elfriza Berkahi, Alrezqio Meykhara Aqbel Billa, Lisa Salsa Bilqis, Adilla Boer, Dara Cantika Putriadin Budiana, Budiana Budiono, Ragil Budiyanto, Muchammad Arif Catur Wuragil, Irfan Chandra Ayu Fatikasari Chaniago, Edi Salim Cut Intan Hayati, Cut Intan Dafa, Yori Hayyan Damanik, Ricardo Fransiskus Daniah Darma, Ade Darmnato, Eko Delismasari, Delismasari Deni Mahdiana Destarina, Dea Devi Mutiara Khoirun Nisa, Asti Dewantari Nasution, Nurul Annisa Dhohiri, Daud Dian Asriningati Dian Eka Chandra Wardhana, Dian Eka Chandra Diana Laily Fithri Diana Laily Fithri Diki Eka Gunawan Dita Amelia Putri, Dita Amelia Djarot Winoto, Djarot Winoto Dongoran, Indra Pilianti Durrotun Nafisah Dwi Kurnia Putri Eko Darmanto Elsa Violina Damayanti Elyza Dewi Fortuna Endah Wahyutri Eni Mayasari Entin Hidayah Eny Enawaty Erlina Erlina Esti Wijayanti, Esti Evi Maryanti F.A., Moch Hazmi Fachry Abda El Rahman Fahmiyudin, Muhamad Fahri, Muhammad Yazid Fajar Nugraha Fajar Purwoko Falah, Fajrul Farid Noor Romadlon Farida, Elis Anita Faris Ahmad Farhan Farhan Farma, Junia Fathon, Ulil fathurrahman, fajar Fauzie Rahman Fery Ariyana Fithri, Diana Layli Fitri, Rosiana Fitri, Saudatul Fitriyani, Laili Fitriyanti Nakul Futra, Asrizal Deri Gafur, Syahrul Ghufron Tamami Gumono Gumono, Gumono Gunawan, Erli Gurning, Jhon Pedrik Haedar Akib Handayani, Listy Hapsari, Rini Tri Harahap, Santi Evalia hasanah, kamalia Henandra Eka Putra, Dias Hendro HS., R. Hendy Hendy Hendro Hadi Sridjono Hendy Hendro Sajono Herawati, Yuke Elvin Heri Susanto Herlina, Yekti Hery Purwosusanto Hiasa, Fina Hidayat, Hilmi Bayu Hidayat, Muhammad Taufiq Hikhmah, Fitria Nurul Husna, Atina Husni Mubarok Ifriany, A. Ihyani Malik Ihza, Andika Ika Karlina Laila Nur Suciningtyas Ike Anggraeni Imam Junaris Imam Kusyairi, Imam Imaroh, Rachel Tinezia Zaitul Ina Kusumawardani Alina Fakhri Indahsari, Susi Insani, Muhammad Fitrah Ipaludin, Muhammad Irfan Santiko Irwan Hadi Irwan Purnama Irwanto Zarma Putra Ishak, Safrizal Iskandar Iskandar Ismail Ismail Ismi Alfina Ayu Azzahra Iswahyu Pranawukir Ivonita Simbolon, Artha Jafarudin, Sesy Dwi Prinita Jalilah Jalilah Jamhari Jamhari Jasmawati, Jasmawati Jayanti, Nur Ivo JUNAIDI Junelmi, Thecy Karima, Mafaza Karimuna, Siti Rabbani Khairani, Suci Khairudin Syah Khairul Amri Khoirun Nisa', Dwi Susanti Khoiruz Zahro Koottilangadi, Sinan Ck Ksrisya, Vira Clarissa Kurniawan, Moh Adi Kurniawan, Muhammad David Lailatus Sa’diah, Najwa Lailatussaadah M Nur, Lailatussaadah Laily Fithri, Diana Lia Anggraini Lilis Puspitawati Liza, Risko Lubis, Muhammad Rasyid lutfi, Attabik Lu’lu’il Laili M. Alvino Bintang P M. Yogi Riyantama Isjoni Magdalena, Melani Maria Maharani, Adelia Maharani, Ria MAHARINI, MAHARINI Mahendra, Prionaka Luthfi Mahmuda, Siti Risyda Mahpuz Maimun Maimun Majid, Akmal Abdul Malyani, Fitri Manjato, Ajat Manurung, Lastiur Marbun, Egricana Marchella, Intan Mardasela, Tery Marpaung, Maria Magdalena Martina MARTINA, ANGGUN Marzuarman, Marzuarman Masriani . Maulida Zakiah, Diana Maulidah, Hana Mutialif Maulidiawati, Chyntia Meri, Rita Misyanto Mohammad Fathoni Mohzana Monika, Dezetty Mubarak, Ahmad Ridha Muchlas Muchlas Mudrikah, Mudrikah Muham, Novia Angelia Br Muhamad Yuwanda Muhammad Alvino Bintang Adi Pradana Muhammad Azka Latif Muhammad Fajar Maulana Muhammad Khaeruddin Hamsin, Muhammad Muhammad Khoirul Anam Muhammad Muhammad Muhammad Mursyid Muhammad Nanang Qosim Muhammad Rizqi Ijlal Tsani Muhammad Ryan Iskandar Muhammad Tahir Muhammad Wasil Muhammad Yamin MUhammad Yusrizal Muhazir, Achmad Muksal Muksal Muksin, Muksin mulyadi, nanang Mulyani, Yayu Mumu Zainal Mutaqin Munirul Abidin Musfiroh, Aam Mushaffa, Arju Mutia, Sri Muzakkir Muzakkir Myllikha Putri Izza Nadhrah Wivanius, Nadhrah Nadirah, Ida Nadiya, Ulfah Naibaho, Sisilia Hotrepiyanti Br Nandalisa Lisa Fa’ati Rahmawati Nariyah, Ahlun Nasution, Nurul Izzah Nasution, Ummi Fadillah Navijay, Ahmad Nazar Nazar, Nazar Nazila, Tasya Neka Erlyani Nisa, Nabila Mataun Noermanzah, Noermanzah Noor Azizah Noor Latifah Noor Latifah Noprianti, Dini Noviyanto Firmansyah, Heru Novrian, David Saldomi Nugraha, Gilang Try Nur Ivo Jayanti Nur Laily Nur Rohmah Nurasiah Nurasiah Nurdin Nurhidayah, Josanti Nurmala, Sinta Nurmulya, Wa Ode Sitti Nurokhman, Nurokhman NURUL AZIZAH Nuzula Fitranti, Avin Onny Medaline Palahudin Panjaitan, Tulus Januardi Tua Pardiansyah, Anton Pebrinda, Else Perdana, Surya perma sari, rose intan Permadi, Luchyto Chandra Pohan, Putri Amanda Pradani, Rizky Fitriyanti Prasidarini, Rifka Ilma Pratama, Wildan Pratomo Setiaji Primadiarta, Ari Sam Primawanti, Henike Prionaka Luthfi Mahendra Priyambodo, Ragil Putra, Debi Kumala Putra, Edo Putri Kurnia Handayani Putri Mayang Sari, Putri Mayang Putri, Aura Salsabila Yunizar Putri, Sarah Athaullah Wenna Putri, Shasha Ramadhani Putri, Sylvia Octa Putri, Yohana Shavira Qoaruddin Qomaruddin R Rhoedy Setiawan Rachmi Meutia Rafli Zudha Sasongko Ragil Budiono Rahmadani, Revi Rahmatullah, Zaid Hidayat Ramadanil, Farid Ramadhan, Fathjri Ramadhan, M. Zaki Nawaf Ramadhani, Silvia Ramadlan As'ari, Wahyu Ramlan, H. Ratna Wati Regizka Ayu Mega Saputri RESTIN MEILINA Retno Widyastuti, Retno Ridwan Rini Ekayati Rini Muharini Rino Sardanto Ritonga, Din Aswan Amran Riyan Sisiawan Putra Rizal Maulana Rizal Maulana, Rizal Rizal Setiawan Rizka, Fithria Rochim, Galuh Nur Rohadi, Melia Pradita Romdoni, Moh Fahmi Sabputro, Heru Sadali, Muhamad Safera, Asywila Huda Sahputra, Rahmat Saidun Basyar, Aminun Fais Salamah, Ummi Salma Hayati Salsabila, Cut Sarah Athiyah Salsabila, Syefira Samudi Santy, Nawal Ari Saputra, Hasar Sari, Apriliana Sariasih, Onyhanda Fatma Sarjana Sarjana Saruran, Michelin Alfa Seila Desy Maulia Sembiring, Oscar Fredriek Setiyoadi, Amanda Diyas Sety, La Ode Muhamad Shahadah, Dewi Faridah Nur Shofiani Dwi Natalia Siahaan, Gorga Josua Chrisvandoli Sihombing, Ahmad Gunawan Sihotang, Yohana Silitonga, Alfredo Jonathan Simangunsong, Agustina Simanjorang, R. Mahdalena Simarmata, Ruth Ana Magdalena Br Simatupang, Linda E M Sinaga, Zulkani Sintiana, Indah Siregar, Fathia Siregar, Putri Bungsu Sirullah, Mohammad Fajar Siti Aminah Siti Ifa Septiana Siti Nurfadilah H Siti Raihanah Sitompul, Adravia Lisbeth Claudia Sofiana, Zulfa Soni Adiyono Sri Utami Sudarsono Sugiartono, Endro Sukapti Sukapti, Sukapti Sukarmi Sukinah, Endang Sukma Wijayanti Sulung, Bagus Putra Suparyati, Enok Supriadi Supriyadi, Ahmad Rizal Supriyono Supriyono Suryo Hadi Kusumo Susanto, Gito Aru Susanto, Gito Aru Syafiul Muzid Syahputra, Chandra Syaputa, Muhammad Rioardian Syauqi, Gutti Zaidan Syindau Abdillah, M. Andrian Tampubolon, Rijal Tampubolon, Sandy Donni Tarigan, Jenni Parlopes Br Tarigan, Tiodora Br Tasa Tasa, Tasa Taufiq Hidayat Tauran, Rina Teddy Octa Prabowo Tihadanah, Tihadanah Togatorop, Inneke MF Tri Danang Kurniawan Tri Dina Fitria Tria Yanuarsih Trianjani, Mimin Triwahyuni, Dewi Tunnazia, Aqilla Ubaidillah, Jainul Ukun, Ukun Kurnia Ulan Ullul Azmie, Fadila Umar, U Utama, Bima Satria Utami, Mauliddina Utami, Yulia Verdinand, Rhenal Vinsensia, Desi Virgie Andrian Noval Vita Nurus Salamah Wahyu Wibowo, Angga Wandari, Kameilia Wardhana, Fahriy Aulia Wibowo, Yoga Putra Widya Rika Puspita Widyantoro, Murwan Wijaya, Cindy Ari Wijiyanto, Dwi Wikanta, Prasaja Wildan Darmawan, Farhan Wirahmi, Nori Wiwik Yunarni Widiarti Wiwit Agus Triyanto Yasmin, Dhira Fijri Yudie Irawan Yulfitra, Yulfitra Yuniarsi Rahayu Yunira, Yuli Yusuf Sabilu, Yusuf Zaenal Arifin Zahra, Nadhira Fitria Zakiiya, Ghulaman Zessicha Belliana Putri Zoningsih, Meta Yupitri Zubdatu Zahrati, Zubdatu Zahrati Zulaika Zulaika , Zulaika Zuliyanto, Muhammad Zuliyati Zuliyati Zulkifli, Kiky Zwagery, Rika Vira