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Analysis of the influence of liquidity, capital adequacy ratio, and operational efficiency on profitability in the sustainability of Bank Mega Syariah Salsabila, Sarah; Nasution, Anriza Witi; AK, Marlya Fatira; Rahmadani, Rahmadani; Seri, Ermyna
Keynesia : International Journal of Economy and Business Vol. 4 No. 1 (2025): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v4i1.1872

Abstract

This study aims to determine the effect of liquidity (NPF and FDR), Capital Adequacy Ratio (CAR) and operational efficiency (BOPO) on profitability (ROA) in the sustainability of Bank Mega Syariah. The sample in this study includes the financial statements of Bank Mega Syariah for the period 2010 to 2024 quarter I to IV with total of 60 periods. This study uses secondary data from OJK and Bank Mega Syariah publications. Data collection techniques with documentation studies. Data processing technique used a multiple linear regression test with a significant level of 5 percent (α = 5%). Based on the results of the study, it shows that NPF had an significant effect on the profitability of Bank Mega Syariah with a very low and inverse relationship, FDR had an significant effect on the profitability of Bank Mega Syariah with a low and inverse relationship, CAR had no significant effect on the profitability of Bank Mega Syariah with a very low relationship and inversely proportional, BOPO had an effect on the profitability of Bank Mega Syariah in a significant with a strong relationship and inversely proportional, NPF, FDR, CAR, and BOPO simultaneously had an significant effect on the profitability of Bank Mega Syariah.
Green Sukuk the Perspective of Sharia Economic Law: A Development Financing Instrument for Achieving the SDGs Hubbul Wathan; Anriza Witi Nasution; Sulfi Amri Bin Sulaiman
Profetika: Jurnal Studi Islam Vol. 26 No. 03 (2025): Profetika Jurnal Studi Islam 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v26i03.12781

Abstract

Objective: This study aims to analyze the role of Green Sukuk as a sustainable development financing instrument from the perspective of Islamic economic law, while also examining its contribution to achieving the Sustainable Development Goals (SDGs). Theoretical framework: This study is grounded in the principles of Islamic jurisprudence (fiqh muamalah), maqashid al-shari'ah, and sustainable finance theory, which emphasize justice, sustainability, and social responsibility. Literature review: the literature review highlights the concept and evolution of green sukuk, the theoretical framework of sharia: maqashid, maslahah, and risk-sharing, standards and governance: sharia-ESG. Methods: The research method used is qualitative with a juridical normative approach, through the analysis of regulatory documents, fatwas, and reports on the issuance of Green Sukuk. The results: The results show that Green Sukuk not only fulfills sharia principles but is also effective in supporting environmentally friendly projects, such as renewable energy, water management, and green transportation. Implications: These findings imply that Green Sukuk can be a strategic instrument for both the government and the private sector in integrating sharia values ​​with the global sustainable development agenda. Novelty: The novelty of this research lies in the integrative approach that connects sharia economic law with green financial instruments, while also positioning Green Sukuk as an innovative financing model that is in line with maqashid al-syariah and SDGs.
Analisis Efisiensi Biaya Produksi Secara Syariah Dalam Perkembangan Laba Usaha pada Roti Bakar Regar Muhammad Hisyam; Affandi, Ismi; Nasution, Anriza Witi
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Desember
Publisher : UIN AM. Sangadji Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i2.12197

Abstract

This study aims to analyze the determinants of production costs and assess the efficiency of sharia-compliant production costs in relation to the growth of business profits at Regar Baked Bread MSMEs. This study adopts a qualitative methodology, employing interviews and documentation methods to examine financial data from December 2024 to May 2025. The results demonstrate that the production costs for this MSME consist of raw materials, labor, and overhead expenses. Efficiency is achieved through cost management and waste prevention, in accordance with Islamic principles. Sharia-compliant practices have been shown to improve the stability and growth of business profits, as well as yield positive results for business operations.