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All Journal Jurnal Telaah dan Riset Akuntansi Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal PROCEEDING IC-ITECHS 2014 JURNAL SERAMBI ILMU Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Ilomata International Journal of Tax and Accounting Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Jurnal Sosiohumaniora Kodepena (JSK) Proceedings of International Conference on Multidiciplinary Research JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Prosiding Seminar Nasional Universitas Serambi Mekkah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Manajemen Syariah Journal Serambi Engineering (JSE)
Rahmah Yulianti
Universitas Serambi Mekkah
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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The Factors That Influence The Financial Performance of Islamic Banks Evi Maulida Yanti; Andi Syahrum; Agussalim M; Denni; Rahmah Yulianti; Boihaki; Ali Abdullah Amer Bin Al-Shaibah
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 1 (2025): JABM, Vol. 11 No. 1, January 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.66

Abstract

Background: The distinction between sharia and conventional practices has enabled sharia banks to withstand monetary crises. It is crucial to assess Sharia Commercial Banks' performance using capital adequacy ratios, operating expenses to income, net operating margin, and non-performing financing. These metrics help increase bank income through return on assets and address high financing issues, ensuring operational efficiency and alignment with management expectations.Purpose: This research aims to determine the factors that influence the performance of Sharia Commercial Banks which are proxied by return on assets as the dependent variable, capital adequacy ratio, operating expenses to operating income and net operating margin as the independent variable and non-performing financing as the intervening variable.Design/methodology/approach: This research is quantitative research using secondary data through financial reports. The total population from 2017 to 2023 is 16 banks. The analytical method used in this research is panel data regression with the help of the Eviews application through the Chow, Hausman and Lagrange tests.Finding/result: The research results show that the capital adequacy ratio has no effect on non-performing financing, operating expenses to operating income has no effect on non-performing financing, net operating margin has an effect on non-performing financing, the capital adequacy ratio has no effect on return on assets, operating expenses to operating income has an effect on return on assets and net operating margin has no effect on return on assets. Then the indirect influence is that non-performing financing is unable to mediate the influence of capital adequacy ratio on return on assets, non-performing financing is unable to mediate the influence of operating expenses to operating income on return on assets and non-performing financing is unable to mediate the influence of net operating margin on returns. Conclusion: The capital adequacy ratio, operating expenses to operating income and net operating margin have no influence on non-performing financing, then the capital adequacy ratio, net operating margin and non-performing financing have no influence on returns. on assets, while operating expenses to operating income have an influence on return on assets. An indirect influence can be conveyed that non-performing financing is unable to mediate the capital adequacy ratio, operating expenses to operating income, net operating margin to return on assets. This research can be used as a guide for assessing business performance through the factors that influence it.Originality/value (state of the art): In assessing the relationship between capital adequacy ratio, operating expenses to operating income and net operating margin to non-performing financing mediated by return on assets, this research explores the contributing factors to the prosperity of developing countries, especially Indonesia, which can help investors and policy makers in making decisions. appropriate way to improve company performance. Keywords: capital adequacy ratio, net operating margin, return on assets, non-performing financing, operating expenses on operating income
Strengthening Family Welfare through the Empowerment of Women-Owned MSMEs in Aceh Besar Regency Rahmah Yulianti; Abubakar; Bukhari Usman; Hafidh Maksum; Anwar; Filia Hanum
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2228

Abstract

Women’s economic empowerment through micro, small, and medium enterprises (MSMEs) is widely recognized as an important strategy for supporting household livelihoods and local economic resilience. However, women entrepreneurs continue to face structural and socio-cultural constraints, particularly in rural contexts. This study aims to explore how women-owned MSMEs are experienced in relation to family welfare and how empowerment is shaped by Islamic values and local wisdom in Aceh Besar Regency. This study employed a qualitative field research approach. Data were collected through semi-structured interviews, observations, and documentation involving 12 women MSME actors selected using purposive sampling. Participants were aged 20–45 years, engaged in culinary, handicraft, and small-scale retail businesses, with business experience ranging from 1 to 10 years. Each interview lasted approximately 45–60 minutes. Data were analyzed using the interactive model of Miles, Huberman, and Saldana. The findings suggest that participants reported contributing to household income, particularly in meeting daily needs and supporting children’s education. MSME activities were also described as helping households manage financial uncertainty. Participants indicated that Islamic values, such as honesty, fairness, and avoidance of riba, along with local practices such as community cooperation, influenced business practices and supported customer trust. At the same time, participants reported ongoing challenges, including limited access to capital, markets, and technology. These findings suggest that women’s involvement in MSMEs is perceived as meaningful for household welfare, while also being shaped by broader structural and socio-cultural contexts.
Penerapan Logistik Terbalik dalam Industri Daur Ulang Plastik: Tinjauan Naratif Nurfiani Syamsuddin; Rahmah Yulianti; Cut Rusmina; Khairuna; Malahayati; Velli Ramadhani
Jurnal Serambi Engineering Vol. 11 No. 3 (2026): Juli 2026
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Logistik terbalik (reverse logistics) merupakan salah satu strategi penting dalam meningkatkan pengelolaan limbah plastik serta mendukung penerapan ekonomi sirkular melalui pengembalian material pascakonsumsi ke dalam siklus produksi. Namun, sebagian besar penelitian masih membahas aspek transportasi, efisiensi operasional, atau pengelolaan limbah secara terpisah sehingga belum memberikan gambaran yang komprehensif mengenai implementasi logistik terbalik pada industri daur ulang plastik. Penelitian ini bertujuan menganalisis konsep logistik terbalik, mengkaji implementasinya, mengidentifikasi berbagai tantangan, serta mengeksplorasi peluang penelitian di masa depan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode narrative literature review melalui sintesis publikasi ilmiah dari Scopus, ScienceDirect, SpringerLink, Wiley Online Library, Taylor & Francis Online, dan Google Scholar. Analisis dilakukan secara naratif dan tematik. Hasil kajian menunjukkan bahwa implementasi logistik terbalik semakin didukung oleh Artificial Intelligence (AI), Internet of Things (IoT), blockchain, sistem pelacakan digital, serta kebijakan Extended Producer Responsibility (EPR). Namun demikian, penerapannya masih menghadapi kendala berupa rendahnya sistem pengumpulan limbah, keterbatasan infrastruktur, tingginya biaya operasional, keterbatasan teknologi, dan lemahnya koordinasi antarpemangku kepentingan. Kajian ini memberikan sintesis komprehensif serta mengidentifikasi arah penelitian untuk memperkuat sistem logistik terbalik menuju industri daur ulang plastik yang lebih efisien, sirkular, dan berkelanjutan.
Co-Authors , Maksalmina , Maryam Abubakar Agussalim M Akmal Akmal Ali Abdullah Amer Bin Al-Shaibah Andi Syahrum Anwar Asnariza Asnariza Asnariza Asnariza Asnariza Asnariza, Asnariza Ayu Riskiani Boihaki Bukhari Usman Cut Hamdiah Cut Hamdiah Cut RUSMINA Cut Rusmina Denni Evi Maulida Yanti Filia Hanum Hafidh Maksum, Hafidh Ikhbar, Samsul Iqbal Muttaqin Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna khairuna khairuna khairuna Khairunna Maksalmina Maksalmina, Maksalmina Malahayati Malisi, Syibran Maryam Maryam Maryam Masyitah Masyitah Nasution, Ali Napiah Novi Sriwardani Nurfiani Syamsuddin Nurhayati, Rasyedia Rahma Try Fajri Rahmi Rahmi Raisa Alifia Rita Nengsih Rosha Hayati Said Musnadi Sarboini Sri Wahdini Tri Rasid Desky Ulfia, Ulfia Velli Ramadhani WAHYU ALAMSYAH, WAHYU Zainuddin Zainuddin Zainudin Zainudin Zulfan Zulfan Zulkhaidir Abdullah