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Profitability Ratio Analysis in Measuring Financial Performance in Islamic Banking Listed on the IDX (2021-2023) Faizah, Iva; Ariyadi, Ariyadi; Ella May Rina, Dian; Yalil Rezkiani, Elis
Al-Mashrof: Islamic Banking and Finance Vol. 5 No. 2 (2024): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v5i2.24788

Abstract

This research discusses profitability ratio analysis in measuring the financial performance of sharia banking listed on the IDX for the 2021-2023 period. Profitability ratios are the ability of a company to generate profits during a certain period. This ratio also provides a measure of the level of effectiveness of a company's management. The research method used is quantitative descriptive. The results of analysis of profitability ratios such as Net Profit Margin (NPM) and Gross Profit Margin (GPM) from several Islamic banks show significant fluctuations and changes from year to year. Bank Aladin, BTPN and Panin Dubai showed significant variations in their ROA and ROE over the period. Aladin Bank in particular experienced difficulty in generating positive gross profits. This research aims to provide a deeper understanding of the financial performance of Islamic banks and provide recommendations for improving asset and equity management in order to improve the financial performance of these banks in the future.
Compromising Paradigm in the Dialectic of Islamic Civil Law and Customary Law in Central Kalimantan Ariyadi, Ariyadi; Tanjung, Ardi Akbar; Dlaifurrahman, Muhammad; Susilo, Adib
TATHO: International Journal of Islamic Thought and Sciences Volume 2, Issue 4 (2025)
Publisher : International Tatho Academics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70512/tatho.v2i4.146

Abstract

This study aims to describe Islamic family law, Sharia economic law, and customary law in marriage and inheritance practices in Central Kalimantan. This study uses a descriptive qualitative approach with literature studies and normative-sociological studies. The research data sources consist of legislation, the Compilation of Islamic Law (KHI), Islamic economic law literature, and Dayak and Malay customary law documents. Data analysis is interpretative. The results of the study show that the three legal systems interact dynamically. In marriage, Islamic law emphasizes the pillars and requirements of sharia. Meanwhile, Dayak customs add rituals and marriage expenses. This integration becomes both religious and social legitimacy. In inheritance, Islamic law rigidly regulates distribution according to the Qur'an. Meanwhile, customary law emphasizes deliberation and equality. In this context, Sharia economic law provides room for grants or wills. This study emphasizes that the practice of Islamic civil law in Indonesia can be dynamic and contextual even in the midst of existing social, cultural, and state norms.