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All Journal Kompartemen : Jurnal Ilmiah Akuntansi East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi dan Keuangan Media Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Economic and Social Empowerment
Rina Mudjiyanti
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH TAHUN 2019-2024 Wanda Afriliani; Iwan Fakhruddin; Eko Hariyanto; Rina Mudjiyanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7195

Abstract

This study aims to analyze the effect of the profit sharing ratio (PSR), zakat performance ratio (ZPR), and the sharia supervisory board (SSB) on the financial performance of Islamic Commercial Banks (BUS) in Indonesia for the period 2019–2024. Financial performance is measured using return on assets (ROA). This study uses a quantitative approach with secondary data obtained from the annual reports of Islamic banks published by the Financial Services Authority (OJK). The sampling technique used purposive sampling with pooled unbalanced panel data, resulting in 74 observations from 14 Islamic banks. The analysis method used is panel data regression with a Random Effect model, which was selected based on the results of the Hausman test. The results show that the profit sharing ratio (PSR) has a negative effect on ROA, the zakat performance ratio (ZPR) has a positive effect on ROA, and the sharia supervisory board (SSB) has no effect on ROA.
Co-Authors Aji , Mukhlis Prasetyo Anggy Ninu Pradana Danny Widarto Eko Hariyanto Fanik Dwi Irjibiayuni Ferni Listantri Hadi Pramono Iwan Fakhruddin Jessika Ezar Harfianto Naelati Tubastuvi Novi Dirgantari Pramurindra, Rezky Ratu Kistiah Riyan Andriyani Selamet Eko Budi Santoso Sri Wahyuni Sulistyani Budiningsih Tiara Perwita Novitaningtyas Wanda Afriliani Yanuar Indra Kurniawan