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Journal : IIJSE

Model of Sharia Bank Profitability Determination Factors by Measuring Internal and Externals Variables Mutiah Khaira Sihotang; Uswah Hasanah; Isra Hayati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1949

Abstract

This study examines the influence of internal and external factors on profitability as proxied by Return on Assets (ROA), a study on Islamic Commercial Banks for the 2016-2020 period. In the theory of profitability, there are 2 factors that affect bank profitability, namely internal factors and external factors. Internal factors in this study are BOPO (Operating Expenses to Operating Income), Non-Performing Financing (NPF), Financial to Deposit Ratio (FDR) and external factors in this study are inflation and the money supply. Profitability is one of the most important factors in a company, including Islamic financial institutions, in this case Islamic banks, so that every company must pay attention to the company's profitability ratios. Islamic banks are financial institutions that just started to emerge in the late 90s and have a very high level of competition with conventional banks. For this reason, this study aims to look at the financial performance of Islamic banks in Indonesia through the level of profitability they have had for the last 5 years. The sample selection in this study used purposive sampling method. The sample in this study is the monthly financial statements of Islamic commercial banks in Indonesia in 2016-2020. The data in this study will be processed using SPSS software with multiple regression. The results of this study state that inflation as an external factor does not have a significant effect on the profitability of Islamic Commercial Banks as measured by the Return on Assets (ROA) ratio with a significance level of 0.628 and the money supply has a significant effect on ROA. While the BOPO, NPF and FDR variables as internal factors have a significant effect on ROA.
Analysis of the Development of Human Resource Management Functions (An Analysis of Qur’anic Verses on Human Resource Management) Uswah Hasanah; Mutiah Khaira Sitohang; M. Iqbal
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3949

Abstract

Human resource issues are still a highlight and priority for an organization or company to survive and develop in the current era of globalization. The existence of human resources is a determining factor in the successful implementation of an effective organization. Company activities will not be completed properly without being supported by the potential and effective and efficient performance of its human resources. To achieve this success, the existence of human resource management is an absolute thing that must be done optimally so that the purpose of the organization can be achieved. This research aims to examine further the function of human resource management in general, as well as compare it with Islamic rules regarding human resource management contained in the Qur’an so that it can add to the development of human resource management functions both in general and when associated with human resource management in Islam which views humans as having 2 functions, namely as servants and caliphs on earth. This research on Human Resource Management is also the result of the author's observations of human resource management when viewed from an Islamic perspective. This writing is to answer the question of how the human resource management system is viewed from an Islamic point of view. This research method is library research and is included in the category of qualitative research. With thematic method (maudu’iy), namely collecting and analyzing the verses of the Qur'an that talk about the function of human resource management. The results showed that many verses of the Qur'an that examine human resources can be used for the development of human resource management functions and add contributions to the development of Sharia human resource management functions. This research can be continued by studying and deepening the verses of the Koran in subsequent studies so that Islamic human resources have specific advantages.