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Pengaruh Capital Adequacy Ratio & Non Performing Finance Terhadap Profitabilitas Bank Syariah Indonesia Fiqri Alif Utama, Muh.; Nurfadhilah, Nurfadhilah; Damirah, Damirah; Darwis, Darwis
Jurnal GeoEkonomi Vol. 17 No. 2 (2026): [in-press]
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i2.730

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya profitabilitas dalam menilai kinerjaperbankan syariah, khususnya Bank Syariah Indonesia yang mengalami fluktuasi Returnon Assets (ROA) pasca-merger. Penelitian ini bertujuan untuk menganalisis pengaruhCapital Adequacy Ratio (CAR) dan Non Performing Financing (NPF) terhadapprofitabilitas yang diproksikan dengan ROA. Metode penelitian yang digunakan adalahpendekatan kuantitatif dengan jenis penelitian asosiatif, menggunakan data sekunderberupa laporan keuangan triwulanan Bank Syariah Indonesia periode 2021–2025 yangdianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa secaraparsial CAR tidak berpengaruh signifikan terhadap ROA, sedangkan NPF berpengaruhnegatif dan signifikan terhadap ROA. Secara simultan, CAR dan NPF berpengaruhsignifikan terhadap ROA dengan nilai koefisien determinasi sebesar 88,4%. Hal inimenunjukkan bahwa kualitas pembiayaan memiliki peran yang lebih dominandibandingkan kecukupan modal dalam menentukan profitabilitas bank. Kesimpulanpenelitian ini adalah bahwa pengendalian pembiayaan bermasalah menjadi faktor kuncidalam meningkatkan kinerja keuangan bank syariah. Oleh karena itu, disarankan agarBank Syariah Indonesia lebih meningkatkan manajemen risiko pembiayaan sertamengoptimalkan pemanfaatan modal untuk mendukung peningkatan profitabilitas secaraberkelanjutan
Determinasi Profitabilitas Perusahaan Properti dan Real estate dalam Daftar Efek Syariah: Peran Net Profit Margin dan Firm size Nur Mohammad Rahmat; Emily Nur Saidy; Nurfadhilah Nurfadhilah; Nur Hishaly GH; Arwin Arwin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4616

Abstract

This study aims to analyze the effect of Net Profit Margin (NPM) and company size on profitability, proxied by Return on Assets (ROA), in properti and real estate companies listed on the Sharia Securities List (DES) for the 2025 period. The study uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined through a saturated sampling method (census) which resulted in 70 observation data because all population members met the research criteria. Data analysis was performed using multiple linear regression analysis based on rank transformation (Rank Transformation Regression) with the help of IBM SPSS. The results show that the NPM ranking has a positive and significant effect on the profitability ranking with a significance value of 0.000 < 0.05. The company size ranking also has a positive and significant effect on the profitability ranking with a significance value of 0.042 < 0.05. Simultaneously, the NPM ranking and company size have a significant effect on the profitability ranking with a significance value of 0.000 < 0.05 and a coefficient of determination of 85.2%. These findings indicate that the efficiency of profit position and asset capacity are important factors in increasing company profitability. The research findings support Signaling Theory and Resource-Based Theory in the context of competitive market advantage. These findings are expected to contribute to the development of Islamic financial management literature and provide practical considerations for companies and investors.