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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Mattawang: Jurnal Pengabdian Masyarakat Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Kepada Masyarakat National Conference on Applied Business, Education & Technology (NCABET) Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Prosiding Amal Insani Foundation Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Surti Zahra
Universitas Bina Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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MENGANALISIS KINERJA KEUANGAN: PENDEKATAN PERSAMAAN SIMULTAN PADA SEPULUH BANK SYARIAH TERBESAR INDONESIA Zahra, Surti; Komarudin, Mamay; Tabroni, Tabroni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.177

Abstract

Objective: This study aims to explore how various factors simultaneously affect financial outcomes in the ten largest Islamic banking institutions in Indonesia through a recursive block simultaneous equation model. The main focus is on addressing the issue of endogeny inherent in performance measurement systems. Design/methodology/approach: Using quarterly panel data for the period 2020 to 2024 from the ten largest Islamic banks in Indonesia, this study applies the Three Stage Least Squares estimation technique to analyze three interrelated subsystems, namely profit performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality demonstrated by NPF. The simultaneous framework used is able to reveal the reciprocal relationships and feedback mechanisms that operate between the endogenous constructs. Findings: The results of empirical estimation show a significant simultaneous relationship between various performance dimensions. Cost inefficiencies were shown to significantly reduce profitability (?? = negative 0.0847, p less than 0.01), while a decrease in portfolio quality had a negative impact on revenue (?? = negative 0.2341, p less than 0.01). The reciprocal influence showed that increased profitability drove cost efficiency (?? = negative 0.3156, p less than 0.01) and strengthened portfolio quality (?? = negative 0.1823, p less than 0.05). The scale of the institution and the strength of capital play a crucial role as drivers of performance, while macroeconomic factors show varying impacts across the various analysis blocks. Limitations/implications of the study: This study focused on only ten leading institutions, so the possibilities are limited to generalizing to smaller market participants. Further research may incorporate nonlinear specifications and broader risk measurement frameworks. Practical implications: Empirical evidence suggests that Islamic banking institutions need to prioritize improving cost efficiencies to build a sustainable revenue trajectory. Supervisory authorities need to understand the interrelated performance dynamics when designing prudential supervision mechanisms for Islamic financial institutions. Originality/value: This study contributes to the Islamic banking literature by applying simultaneous equation techniques to capture complex interdependencies that have rarely been studied before, resulting in a comprehensive perspective on the operational dynamics of Indonesian Islamic banking.
SOSIALISASI DAN EDUKASI AKAD SYARIAH UNTUK MENINGKATKAN PEMAHAMAN PESERTA EKSTRAKURIKULER PMR SMK KARYA WIJAYA KUSUMA Siska Ariyanti; Zahra Nur Azizah, Lulu Rahmawati, Putri Jamilah, Surti Suti Ludiyawati, Nanda Vinolia Pratama, Devi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to describe the improvement in the understanding of participants in the Wijaya Kusuma Vocational School Youth Red Cross extracurricular programme regarding sharia contracts through community service activities based on material presentation, discussion, and pretest–posttest evaluation. The subjects of the activity were 15 tenth-grade students who were partners in the sharia contract socialisation and education programme at the vocational school. Sharia contracts are positioned as agreements between two or more parties based on sharia principles, avoiding usury, gharar, and harmful practices. The implementation method included the delivery of material on the basics of sharia economics, types of contracts, and examples of their application, followed by interactive discussions and multiple-choice tests before and after the activity. The results show an increase in the average score from the medium-high category in the pretest to a higher category in the posttest, with several indicators such as understanding mudharabah, gharar, and halal transactions showing an improvement in the percentage of correct answers. These findings indicate that a communicative and structured learning approach is effective in strengthening Islamic contract literacy among vocational high school students.
EDUKASI LEGALITAS USAHA SEBAGAI UPAYA PERLINDUNGAN HUKUM BAGI PEMILIK UMKM Surti Zahra; Malik Fatoni; Firmansah Firmansah; Ajeng Gita Firda; Fadya Fadya
MULIA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 2 (2025): Februari 2025
Publisher : Amal Insani Foundation

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam perekonomian di kelurahan. Namun, banyak pemilik UMKM dikelurahan tinggar yang belum memahami pentingnya legalitas usaha, yang pada akhirnya dapat menghambat perkembangan usaha mereka dan meningkatkan risiko hukum. Sosialisasi ini bertujuan untuk mengkaji efektivitas edukasi legalitas usaha dalam memberikan perlindungan hukum bagi pemilik UMKM. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus pada beberapa UMKM di wilayah tertentu. Hasil penelitian menunjukkan bahwa edukasi mengenai legalitas usaha tidak hanya meningkatkan kesadaran hukum di kalangan pemilik UMKM, tetapi juga memberikan rasa aman dan perlindungan hukum yang lebih baik. Edukasi yang berkelanjutan dan tepat sasaran terbukti efektif dalam mendorong pemilik UMKM untuk segera melakukan legalisasi usaha mereka. Sosialisasi ini menyarankan adanya kerjasama yang lebih erat antara pemerintah dan lembaga terkait untuk meningkatkan program edukasi legalitas usaha guna melindungi dan memperkuat UMKM di kelurahan tinggar.
Co-Authors Aditya Sri Novita Ajeng Gita Firda Aldi An Nurfalah Angrian Permana, Angrian Astin Mandela Puspa Astri Dewi Auliana, Sigit Bagaskara Aditya Pratama David Elien Simamora Diana Diana Didi Wandi Dini Martinda Lestari Efi Tajuroh Afiah Ega Maulidya Ende Ende Ende Evita Mauliyani Fadya Fadya fatoni, malik Firmansah Firmansah Halda, Shofa Hijria Iftinan Hamidah Hamidah Hasyriningsih Asfar, Andi Hendry Gunawan, Hendry Heni Pujiastuti Iis Nurasiah Iis Nurasiah Ika Pratiwi Ismiyati, Ismiyati Jaka Wijaya Kusuma Juhandi, Nendi Mamay Komarudin Mohamad Bayi Tabrani Muhammad Andrianto Naufal Affandi Nia Nuraeni Nita Nurindah Sari Nugrahini Kusumawati Nurhasanah Nurhasanah Nursoleh Nursoleh Nursoleh Nursoleh Rahayu Ning Tyas Rokhiyawati, Lilis Salsabila Azmi Sardan Sardan Siska Ariyanti Siti Fatonah Siti Fatonah Sucihati Suhamah, Amah Sumiarsih, Cicih Surachman Surachman Tabroni Tb. Agus Khoironi Tubagus Agus Khoironi Tunavisa, Zakia Wahyu Widodo Wahyu Widodo Wawan Endang Sudarwan Yoga Andred Dana Tirta Yogi Saputa