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RASIO PROFITABILITAS, MANAJEMEN RISIKO DAN MANAJEMEN MODAL KERJA PADA SEKTOR PERBANKAN SYARIAH DAN KONVENSIONAL Muhammad Abdurraafi; Nani Ernawati; Yoyok Prasetyo; Mochammad Rizaldy Insan Baihaqqy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3149

Abstract

Introduction: This study examines profitability ratios, risk management, and working capital management in Islamic and conventional banking sectors. Using a comparative approach, the analysis focuses on financial performance indicators such as Return on Equity (ROE), Non-Performing Financing (NPF)/Non-Performing Loan (NPL), and Current Ratio to identify differences and similarities between the two banking models. The Mann-Whitney U Test is applied to assess whether there are significant differences in these financial ratios between Islamic and conventional banks.Methods: The findings indicate that profitability ratios, risk management strategies, and working capital management differ significantly between the two banking sectors. Islamic banks have a unique financial structure due to Sharia compliance, which influences risk and capital management, including maintaining a more controlled NPF level. Meanwhile, conventional banks rely on interest-based financial mechanisms, shaping their profitability and liquidity strategies differently, including NPL and Current Ratio management to ensure financial stability.Results: The results of this study contribute to a deeper understanding of the financial performance of Islamic and conventional banks. These insights can serve as a guide for policymakers, investors, and banking institutions in making more strategic decisions regarding operations, risk mitigation, and financial planning. Keyword: Profitability Ratio, Risk Management, Working Capital Management, Return on Equity (ROE), Non-Performing Financing (NPF/NPL), Current Ratio (CR
Antecedent of Revisit Intention for Halal Destinations Susi Handayani; Lila Bismala; Lailan Safina Hasibuan; Mhd Roslan Mhd Nor; Yoyok Prasetyo
Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.132-01

Abstract

The importance of religiosity in halal tourism is the reason for this study. Religiosity is expected to influence and strengthen tourists' intention to return to halal destinations. The purpose of this study is to analyze the moderating role of religiosity in the influence of Electronic-Word of Mouth and Theory of Planned Behavior on revisit intention. Using the Purposive Sampling method, researchers obtained valid data from 201 respondents. The collected quantitative data was processed with the help of SmartPLS, to test the direct and moderation relationships between the research variables. The results of the study show that E-WOM influences revisit intention, and religiosity influences revisit intention. The results of this study can be utilized by halal destination managers, so that they can monitor reviews in E-WOM that influence revisit intention
The Influence of Bank Characteristics on Capital Adequacy Ratio Mochammad Rizaldy Insan Baihaqqy; Yoyok Prasetyo; Agus Riyanto; Nani Ernawati
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i1.15741

Abstract

This study aims to determine the influence model on Return on Asset (ROA), Loan to Deposit (LDR), and Net Performing Loan (NPL) on Capital Adequacy Ratio (CAR) in banks in Indonesia. Capital adequacy is an important part of banking financial performance, because the achievement of an optimal Capital Adequacy Ratio (CAR) indicates that the bank has sufficient capital to fund each of its operations. Sufficient capital allows banks to easily innovate, so as to develop the company's productivity. Interestingly, CAR is influenced by various factors, so it is necessary to academically examine the factors that affect CAR. This study uses a quantitative approach with an empirical method using Bank BTN data during the 2010-2020 period using the help of SPSS software. Data processing calculations using the classical assumption test and hypothesis testing. Classical assumption test by calculating normality, heteroscedasticity, and autocorrelation tests. Hypothesis testing by calculating the t-test and the F-test. The results showed that this model contributed 81% to the change in CAR. Partially, it shows that ROA has a negative effect on CAR, meaning that the lower the ROA, the higher the CAR, LDR has a negative effect on CAR, meaning that the lower the LDR, the higher the CAR, and NPL has a negative effect on CAR, meaning that the lower the NPL, the higher the CAR. This indicates that an increase or decrease in ROA, LDR, and NPL has an impact on changes in Bank BTN's CAR. Keywords: Finance, Return on Asset (ROA); Loan to Deposit (LDR); Net Performing Loan (NPL); Capital Adequacy Ratio (CAR)
Pengaruh Struktur Modal, Likuiditas, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Consumer Non-Cyclical Ihsan Moh Akbar; Nani Ernawati; Yoyok Prasetyo; Mochammad Rizaldy insan Baihaqqy; Sri Suharti
AMANAH : Jurnal Ilmiah Ilmu Manajemen Vol. 4 No. 2 (2026): AMANAH: Jurnal Ilmiah Ilmu Manajemen
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/amanah.v4i2.1073

Abstract

Penelitian ini secara empiris menguji pengaruh struktur modal (DER), likuiditas (CR), dan kebijakan dividen (DPR) terhadap nilai perusahaan (PBV) pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2025. Sektor ini dipilih karena karakteristik defensifnya yang bernilai fundamental bagi pasar dan investor dalam menghadapi ketidakpastian kondisi ekonomi makro. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Pengambilan sampel dilakukan melalui teknik purposive sampling sehingga diperoleh 37 perusahaan dengan total 185 observasi data panel selama lima tahun. Data dianalisis menggunakan regresi data panel dengan model estimasi terbaik Fixed Effect Model (FEM) pasca-koreksi White cross-section, yang diolah menggunakan EViews 13 dan SPSS 26. Hasil pengujian membuktikan bahwa struktur modal, likuiditas, dan kebijakan dividen secara simultan berpengaruh signifikan terhadap nilai perusahaan dengan koefisien determinasi (Adjusted R-Square) sebesar 89,34 persen. Akan tetapi, secara parsial struktur modal, likuiditas, dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa tingginya nilai perusahaan pada sektor Consumer Non-Cyclical lebih didominasi oleh karakteristik spesifik dan fundamental entitas perusahaan itu sendiri (fixed effect) dibandingkan variabilitas kebijakan utang, likuiditas jangka pendek, maupun persentase pembagian dividen secara individual. Implikasinya, manajemen tidak dapat menjadikan satu rasio keuangan tunggal sebagai instrumen utama peningkatan valuasi pasar.