Claim Missing Document
Check
Articles

Pengaruh Indeks Maqashid Syariah dan Ukuran Perusahaan terhadap Profitabilitas Leviana Belianti; Ruhadi Ruhadi; Setiawan Setiawan
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3692

Abstract

Maqashid sharia is the direction of Islamic bank activities in obtaining profit. This topic is interesting to be researched because profitability in Islamic perspective is a material and immaterial benefit obtained in the world and the hereafter. This study aims to explore the effect of Islamic maqashid index and company size on profitability of Sharia Common Banks in Indonesia in the 2014-2018 period. The research method used explanatory causality with multiple regression analysis using WarpPLS 6.0 program. The data used are secondary data from 12 samples of Sharia Common Banks in Indonesia. The results of this study indicate that the maqashid sharia index also the company size has a positive significant effect on profitability. The greater maqashid index and size of a sharia commercial bank will be able to increase the profitability of sharia banks which reflects companies that adhere to sharia maqashid compliance and optimal in gaining profits.
Apakah Harga Saham dapat Dipengaruhi Return on Equity dan Return on Investment? Studi pada Perbankan yang Terdaftar di Bursa Efek Indonesia Maulana Dzakkiansyah; Ruhadi Ruhadi; Iwan Setiawan
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3761

Abstract

Form this study has a purpose to analyze the Effect of Return on Equity and Return on Investment on Stock Prices (Study on Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020 Period). Return on Investment (ROI) and Return on Equity (ROE) are both included in the Profitability Ratio. The profitability ratio was chosen because it is able to show how much profit investors get from their investment activities. So it can measure how well the company's financial performance in its operations. This study aims to determine the effect of ROI and ROE on stock prices in the banking sub-sector which is listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The research method used is quantitative. Data analysis using Eviews version 10. The results of this study are expected to provide benefits for investors, academics, companies, and the community and it is hoped that this research can be used as reference material for further researchers.
Effect of CR and DAR on ROA in Automotive and Component Companies Listed on the IDX Intan Triana Hartanti; Ruhadi Ruhadi; Anny Suryani
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.3870

Abstract

The aim of this research is to know the effect of Current Ratio and Debt to Asset Ratio to Return on Assets on companies subsector of automotive and components listed on Indonesia Stock Exchange Period 2017-2021. The research method used is a quantitative descriptive method. This research used purposive sampling method and obtained 7 samples of companies in the automotive subsector and components listed on the Indonesia Stock Exchange Period 2017-2021. In this study the model and technique of data analysis used panel data regression approach. The selected panel data regression model is Random Effect Model. The results showed that Current Ratio partially had a negative and significant effect on Return on Assets and Debt to Assets Ratio partially had no significant effect on Return on Assets. While Current Ratio and Debt to Asset Ratio simultaneously had a significant effect on Return on Assets.
Analisis Pengaruh NPF, FDR, CAR, dan GCG terhadap Profitabilitas Bank Umum Syariah Sarah Salsabila; Ruhadi Ruhadi; Banter Laksana; Nafisah Ruhana
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3764

Abstract

This study aims to examine the effect of NPF, FDR, CAR and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2020 period. The independent variables used are NPF, FDR, CAR, and GCG which are proxied by the board of directors, independent board of commissioners, and sharia supervisory board. While the dependent variable used is return on assets (ROA). Testing this hypothesis uses a path diagram that is processed with WarpPLS version 8.0. The results of this study indicate that the NPF, FDR, CAR and the sharia supervisory board have significant effect on the profitability of Islamic commercial banks, while the independent board of directors and commissioners have no significant effect on the profitability of Islamic commercial banks.
Analisis Pengaruh Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Healthcare yang Terdaftar di Indeks Saham Syariah Indonesia Lathifa Husna; Ruhadi Ruhadi; Hasbi Assidiki Mauluddi; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3776

Abstract

This study was conducted to determine the effect of profitability on firm value in healthcare sector companies listed on the Indonesia Sharia Stock Index (ISSI) 2017-2020. This study is a quantitative study with a causal associative approach using secondary data, the data sample was determined by the purposive sampling method and resulted in a sample of 11 companies with annual financial statements during the 2017-2020 period to obtain 44 observational data. Profitability is proxied by Return on Equity (ROE) and the firm value indicated by Tobin’s Q. This research uses the path analysis method with WarpPLS. The results of the study state that profitability has a significant effect of firm value.
PENGUJIAN DAMPAK BANK-SPECIFIC DAN MACROECONOMIC TERHADAP PROFITABILITAS Mutiara Auzi; Ruhadi Ruhadi; Marwansyah Marwansyah
I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v9i1.16935

Abstract

This research aims to examine the impact of bank-specific and macroeconomic factors on profitability (ROA and ROE) in BPRS in Indonesia and the role of FDR as an intervening variable. This research uses analytical techniques Partial Least Square Structural Equation Model (PLS-SEM). The population was obtained from BPRS data recorded by OJK during 2017-2021. The total of sample are 154 BPRS through purposive sampling. The results showed that bank-specific factors through the DER variable did not affect profitability, BOPO negatively affected profitability, and NOM affected profitability. While macroeconomic factors through the GDP-Prov and Unemp variables do not affect profitability. Furthermore, the FDR affects ROA and does not affect ROE. then bank-specific factors through the DER variable have a positive FDR, BOPO negatively affect FDR, and NOM does not affects FDR. Meanwhile, macroeconomic factors through GDP-Prov did not affect FDR and Unemp negatively affected FDR. FDR does not mediate the affect of DER, BOPO, NOM, GDP-Prov and Unemp on profitability. The conclution is in Partially, not all variables affect profitability and there is no mediating role of the FDR variable between bank-specific and macroeconomic factors on profitability.
The Effect of Intellectual Capital on Financial Performance with Corporate Social Responsibility as Moderating Variable: Studies on Islamic Commercial Banks Renanta Ivana Nanda Rusmawan; Iwan Setiawan; Ruhadi Ruhadi
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4879

Abstract

This study aims to determine the influence of Intellectual Capital and the moderating of Corporate Social Responsibility to financial performance of Islamic banks. The data in this study used secondary data using the IB reports for the years 2010-2021. The independent variable used is IC as measured by Human Capital Efficiency, Structural Capital Efficiency, and Capital Employed Efficiency, and Corporate Social Responsibility as moderating variable. While the dependent variable used is ROA and ROE as the measure of financial performance. This study uses multiple linear regression analysis with data panel models. The results showed that IC as measured by HCE has positive and no significant effect, SCE has positive and significant effect, and CEE has negative and significant effect on financial performance. and as a moderating variable, CSR negatively weakens the relationship between HCE and SCE and financial performance, while CSR positively strengthens the relationship between CEE and financial performance.
Analisis Faktor Spesifik Bank dan Corporate Governance terhadap Financial Sustainability BUS di Indonesia Yuri Almaida; Ruhadi Ruhadi; Tjetjep Djuwarsa
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5343

Abstract

The background of research was implementation of financial sustainability on Sharia Commercial Banks in Indonesia not optimal since rules Number 51/POJK.03/2017 was published. The objective of research to test the influence of bank-specific factors proxied by CAR, FDR, NPF, BOPO, ROA and corporate governance measured by the number of sharia supervisory board meetings on financial sustainability proxied by Financial Sustainability Ratio (FSR). This research use explanatory quantitative approach. The result indicate that CAR has a significant influence in the same direction on FSR. FDR, BOPO and number of sharia supervisory board meetings have significant influence with the opposite direction on FSR. However, NPF and ROA didn’t have significant influence on FSR. Then, the average of financial sustainability on Sharia Commercial Banks in Indonesia has fulfilled the ideal standard by The World Bank with an FSR average value is 126.91%.
Analisis Pengaruh Kinerja Keuangan Terhadap Bagi Hasih Deposito Mudharabah Bank Umum Syariah di Indonesia Periode 2017-2022 Mochamad Rizki Ramdani; Kristianingsih; Ruhadi
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5493

Abstract

The goal of this study was to examine the impact of various factors on the profit-sharing level of Mudharabah deposits held by fully-fledged Islamic banks, including profitability level, profitability level, financing risk level, liquidity level, operational efficiency level, and capital adequacy level. A quantitative descriptive method with panel data regression analysis techniques was used in this investigation. The approaches used for data collecting included documentation and literature study. 168 observational data were collected across 7 Full-Fledged Islamic Banks over the course of six years, from 2017 to 2022. The findings demonstrated that the profit sharing rate of Mudharabah deposits was significantly influenced by the levels of profitability, financing risk, liquidity, operational efficiency, and capital sufficiency at the same time. The amount of profitability, the level of financing risk, and the level of operational efficiency all somewhat influence the profit-sharing rate for Mudharabah deposits in a positive and significant way. The profit sharing rate of Mudharabah deposits is unaffected by both liquidity and capital adequacy levels. Keywords: Financial ratio, signaling theory, level of profit sharing mudaraba deposits
Impact of Women's Representation in Corporate Governance on Financial Performance of Sharia Banks in Indonesia Via Muthmainnah Luthfi; Muhamad Umar Mai; Ruhadi Ruhadi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.68553

Abstract

The study aims to analyze the impact of women's representation in corporate governance on the Islamic Commercial Banks performance in Indonesia during the period 2010-2022. The independent variables in this research include the women’s board of commissioners (BCWMN), women’s board of directors (BDWMN), women’s sharia supervisory board (SSBWMN), and women’s audit committee (ACWMN), with dependent variables being ROA and ROE. Data analysis employs panel data regression with the fixed effect Generalized Least Squares (GLS) model implemented through Stata version 17. The research findings indicate that BCWMN and BDWMN do not influence ROA but have a positive effect on ROE. Conversely, ACWMN negatively impacts both ROE and ROA, while their SSBWMN does not affect either ROE or ROA.
Co-Authors Adi Firmansyah Agnina Ilma Nur Annisa Ahmad Nafi Aisyah , Siti Anggita Rismawati Rachman Anny Suryani Aulia Rahmawati Zulfa Azizurrahman, Nur Baidlowi, Baidlowi Banter Laksana, Banter Barnas, Benny Budhi Pamungkas Gautama, Budhi Busri, Hasan Muslikhatul Chavia Gilrandy La Difa Dadang Hermawan Destian Arshad Diharpi Herli Setyowati Dwi Suhartanto Erisandi Arditama Fadhila Rania Rakhmadanti Faqih, Achmad Habiburahman, Fadil Hardi Saputro, Iwan Harto Wicaksono, Harto Hasbi Assidiki Hasbi Assidiki Mauluddi Herlina Herlina Herlina Herlina Hermawan, Dwi Himmatul Ulya Intan Triana Hartanti Ira Andriani Iswandi Iswandi Iwan Setiawan Iwan Setiawan Izmiwati, Siti Zahra Jamhari Jamhari Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Kristiono, Natal Kurniawan, Muhammad Andi Lathifa Husna Leviana Belianti Leviana Belianti Lisnawati Lisnawati Lola Luthfi Aulia Lutfianto Maman Rachman Marwansyah Maulana Dzakkiansyah Mayasari, Ine Mochamad Rizki Ramdani Mochamad Umar Mai Muflih, Muhammaf Muhammad Muflih Muthia Nur Soniati Mutiara Auzi Nadia Nur Azmi Nadia Rizki Rahmalia Nadia, Nurun Natasya, Putri Aulia Novia Wahyu Wardhani, Novia Wahyu Nugraheni Arumsari Nurdin, Ade Ali Pakpahan, Rosma Paramita, Niken Diah Pramono, Didi Prasetyana, Didi Khomsa PUJI LESTARI Radia Purbayati Ragilian, Restu Rahayu, Murtya Sri Reivaldo Reivaldo Renanta Ivana Nanda Rusmawan Risna Nurhaida Hafni Rizka Halimatusa’diyah Rizky Maidan Ilmi Ruhana, Nafisah Ruri Rahmaniar Salma Istiqomah Salma Nurul Zahara Sarah Salsabila Setiawan Setiawan Setiawan Setiawan Sinta Puspita Dewi Sudradjat Sudradjat SUMIYATI SUMIYATI Sunarto Sunarto Sutandi, Sutandi Syahidah, Zahra Zilan Syarief, Mochamad Edman Tjetjep Djuwarsa Tutik Wijayanti, Tutik Uddin, Hafiz Rafi Ummah, Siti Muslikhatul Uswatun Hasanah Via Muthmainnah Luthfi Wiratomo, Giri Harto Wiwitono, Bambang Yuri Almaida