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All Journal Kodifikasia: Jurnal Penelitian Islam IJTIHAD LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum Jurnal Ilmu Pangan dan Hasil Pertanian Asia-Pacific Management and Business Application Jurnal Analisis Bisnis Ekonomi JPP Jurnal Kesehatan Poltekkes Palembang El-Barka: Journal of Islamic Economics and Business Dinamika Journal : Pengabdian Masyarakat Konservasi Hayati PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Jurnal Ekonomi dan Bisnis Journal of Islamic Economics Niqosiya: Journal of Economics and Business Research Jurnal Seni dan Pembelajaran Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Journal of International Conference Proceedings Jurnal Abdi Dharma Masyarakat Mediator: Jurnal Komunikasi Journal of Economics, Law, and Humanities Jurnal Analisis Bisnis Ekonomi LA RIBA: Jurnal Perbankan Syariah
Shinta Maharani
IAIN Ponorogo
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PENGARUH NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO DAN NET IMBALAN TERHADAP RETURN ON ASSET PADA BANK MEGA SYARIAH TAHUN 2016-2024 Puteri Nurhafizah; Shinta Maharani
LA RIBA: Jurnal Perbankan Syariah Vol. 7 No. 01 (2025): Desember 2025
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/la riba.v7i01.1087

Abstract

Bank mega syariah ialah salah satu bank yang bergerak dengan konsep syariah di Indonesia. Dalam melihat kesuksesan kinerja keuangan bank mega syariah dapat dilihat pada rasio keuangan. Namun pada tahun 2016-2024 Non Performing Financing (NPF), Financing To Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), dan Net Imbalan (NI) mengalami fluktuatif. Dalam hal ini naik dan turunnya NPF, FDR, CAR, dan NI tidak diikuti dengan ROA seperti yang telah dijelaskan di dalam teori. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh NPF, FDR, CAR dan NI terhadap ROA Bank Mega Syariah. Jenis data adalah data sekunder dengan sumber data diambil dari laporan keuangan triwulan tahun 2016 kuartal 1 hingga tahun 2024 kuartal 3 di website resmi www.megasyariah.co.id. Untuk teknik menganalisis data menggunakan model Autoregressive Distributed Lag (ARDL). Adapun variabel yang digunakan dalam penelitian ini adalah variabel NPF, FDR, CAR dan NI sebagai variabel bebas dan variabel ROA sebagai variabel terikat. Adapun Hasil dari penelitian yang telah dilakukan menunjukkan bahwasannya: 1) Pada uji t untuk variabel NPF memiliki pengaruh negatif terhadap ROA, 2) Untuk variabel FDR memiliki pengaruh negatif terhadap ROA, 3) Untuk variabel CAR tidak berpengaruh terhadap ROA, 4) Untuk variabel NI memiliki pengaruh positif terhadap ROA 5) Pada uji F variabel NPF, FDR, CAR dan NI memiliki pengaruh terhadap ROA, 6) Nilai R-Square dalam pengujian ini adalah 0,973 yang artinya variabel NPF, FDR, CAR, dan NI mempu menjelaskan variasi dari ROA sebesar 97,3% dan sisanya 2,7% dipengaruhi oleh variabel lain yang tidak dimasukkan ke dalam model.
Learn From The Biggest Accounting Fraud In 95 Years: A Bibliometric Analysis Maharani, Shinta; Ab Rahman, Asmak; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol. 21 No. 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.
Analisis Pengaruh Corporate Social Responsbility, Islamic Banking Service Quality dan Corporate Image terhadap Loyalitas Nasabah di Bank BRISyariah Kantor Cabang Pembantu Ponorogo Ahmad Suminto; Shinta Maharani
El Barka Journal of Islamic Economics and Business
Publisher : El Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v3i1.2013

Abstract

Abstract: This study aims to analyze the influence of Corporate Social Responsibility (CSR), Islamic Banking Service Quality (IB-SQ) and Corporate Image on Customer Loyalty. The population in this study is the customer of PT BRISyariah Ponorogo Sub-Branch Office with a sample size of 100 respondents. This type of research is explanatory research that explains the causal relationship between variables and their effect on the dependent variable using the associative-quantitative approach. The sampling technique is based on the non-probability sampling method. Data quality validity test for the questionnaire was carried out by Pearson's correlation method, while the questionnaire reliability test used Cronbach’s alpha method. Data analysis was performed using multiple linear regression and hypothesis testing using partial statistical tests (T-tests) and simultaneous statistical tests (F-tests). Based on the results of multiple linear regression analysis shows that partially the Corporate Social Responsibility (CSR) variable has no influence on customer loyalty at PT BRISyariah KCP Ponorogo with a Tcount value of -0.994. Partially Islamic Banking Service Quality (IB-SQ) variables have an influence on customer loyalty at PT BRISyariah KCP Ponorogo with a THitung value of 2.684. Partially, the Corporate Image variable has an influence on customer loyalty at PT BRISyariah KCP Ponorogo with a Tcount value of 5.321. Then the variable Corporate Social Responsibility (CSR), Islamic Banking Service Quality (IB-SQ) and Corporate Image have an influence on customer loyalty at PT BRISyariah KCP Ponorogo simultaneously with a Fcount value of 66,900.Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsbility (CSR), Islamic Banking Service Quality (IB-SQ) dan Corporate Image terhadap Loyalitas Nasabah. Populasi dalam penelitian ini adalah nasabah PT BRISyariah Kantor Cabang Pembantu Ponorogo dengan jumlah sampel 100 responden. Jenis penelitian ini adalah explanatory research yang menjelaskan hubungan sebab-akibat antar variabel dan pengaruhnya terhadap variabel dependent dengan menggunakan pendekatan assosiatif-kuantitatif. Teknik pengambilan sampel berdasarkan metode non-probability sampling. Uji kualitas data validitas kuesioner dilakukan dengan metode korelasi pearson’s correlation, sedangkan uji reliabilitas kuesioner menggunakan metode cronbach’s alpha. Analisis data dilakukan dengan metode regresi linier berganda dan uji hipotesis dengan menggunakan uji statistik parsial (T-test) dan uji statistik simultan (F-test). Berdasarkan hasil analisis regresi linier berganda menunjukkan bahwa secara parsial variabel Corporate Social Responsbility (CSR) tidak mempunyai pengaruh terhadap loyalitas nasabah pada PT BRISyariah KCP Ponorogo dengan nilai THitung sebesar -0,994. Secara parsial variabel Islamic Banking Service Quality (IB-SQ) mempunyai pengaruh terhadap loyalitas nasabah pada PT BRISyariah KCP Ponorogo dengan nilai THitung sebesar 2,684. Secara parsial variabel Corporate Image mempunyai pengaruh terhadap loyalitas nasabah pada PT BRISyariah KCP Ponorogo dengan nilai THitung sebesar 5,321. Kemudian variabel Corporate Social Responsbility (CSR), Islamic Banking Service Quality (IB-SQ) dan Corporate Image mempunyai pengaruh terhadap loyalitas nasabah pada PT BRISyariah KCP Ponorogo secara simultan dengan nilai FHitung sebesar 66,900.
The Effect of the Performance of the Board of Commissioners and Directors on Company Profitability in the 2019-2021 Jakarta Islamic Index (JII) With Salary as a Moderating Variable Susi Dwiyanti; Aji Damanuri; Shinta Maharani
Journal of Islamic Economics (JoIE) Vol. 3 No. 2 (2023)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v3i2.7651

Abstract

Introduction: During the pandemic, many companies experienced a decline in profitability. One of them is what happened to companies included in the Jakarta Islamic Index (JII). During the pandemic the performance of the board of commissioners and directors could have been more optimal while the number of salaries for the board of commissioners and directors remained even increased. This can be seen from the profitability of several companies that are members of the Jakarta Islamic Index (JII), which are still below the average standard. The profitability of several companies that are members of the Jakarta Islamic Index (JII) is experiencing an imbalance. This study aims to determine the effect of the board of commissioners and directors on the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021 and salary as a moderating variable. Research Methods: This study uses a population of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021, using a sample of 54 companies. The type of this research is quantitative research. Meanwhile, data collection techniques use documentation and observation of the annual reports of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021. Data analysis used is moderation regression analysis, classic assumption test, hypothesis testing and coefficient of determination (R2). Result: the results of this study indicate that the boards of commissioner variables affect the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019- 2021. The Directors influence the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021. Meanwhile, salaries significantly moderate the influence of the board of commissioners and directors on the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021. Conclusion: The results of this study indicate that the board of commissioners variables affect the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021.
Co-Authors Ab Rahman, Asmak Ahmad Sazali Ahmad Suminto Aji Damanuri Aji Damanuri Al Falah, Sarah Amelia Nur Wahidah Al Hajar, Maulana Noor Fajri Ananda, Selvira Paulina Anggarani, Susi Rahayu Anggarani, Susi Rahayu Anita Rahayu Appe Hutauruk Apriliana, Silvia Arum Prastiwi Asmak Ab Rahman Asmak Ab Rahman Asmak Ab Rahman Dewi Nur Azizah Diana Mutiara Didi Jubaidi Dwiyanti, Susi Ely Masykuroh Filia Fransiska Fina Kholij Zukhrufin I Made Tamba Indra Jaya Indriastuti, Desy Khoiriyah, Zhulfatul Khoirunnisa Khoirunnisa L. Simanungkalit, Robert Luhur Prasetiyo Lutfia Abriet Fajriati Mardika Putra, I Wayan Agus Masruroh, Donni Lailatul Masruroh, Donni Lailatul Mayola Yosoa, Issac Jaques Miftahul Ulum Mochammad Syahrul Utomo Syam Ni Made Ras Amanda Gelgel Nopita, Melni Prawira-Atmaja, M Iqbal Puji Rianto Puteri Nurhafizah Rahayu, Dwi Lestari Rahman, Asmak Ab Rini Apriyanti Rompas, Jopie Tommy Simanungkalit, Robert L Subhan Afifi Susi Dwiyanti Susi Rahayu Anggarani Taufik Maulana, Taufik Veni Soraya Dewi Wahyudi, Risky Yahya Muqorrobin, Yahya Yatti Sugiarti, Yatti Zukhrufin, Fina Kholij