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ANALISIS TOTAL KEWAJIBAN MELALUI SETORAN WADIAH DAN INVESTASI BERBAGI NIRLABA DI BTPN SYARIAH UNTUK PERIODE 2016-2023 Az-zahra, Sitti Fatimah; Vemy Suci Asih
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 4 No 1 (2025): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v4i1.14886

Abstract

Banking is vital for economic growth, acting as a financial intermediary (Marshal, 2019). Islamic banks differ from conventional banks by following profit- sharing principles instead of interest. As per Law No. 10 of 1998, Islamic banks meet the needs of Muslims avoiding interest (riba) and operate alongside conventional banks, offering products like Wadiah and Mudharabah-based savings. This study analyzes the effects of Wadiah deposits and non-profit-sharing investments on total liabilities at BTPN Syariah Bank from 2016-2023. Using descriptive and quantitative methods, the results show that Wadiah deposit contribute 34.8% ,non-profit sharing investments 84.5%, and both simultaneously contribute 92.3% to total liabilities, confirming their significant impact. The research uses time series data from PT BTPN Syariah Tbk's annual reports and applies various analytical methods, including descriptive analysis and hypothesis testing, with data processed using SPSS and Microsoft Excel. The findings align with existing theories, emphasizing the crucial role that both Wadiah deposits and non-profit-sharing investments play in shaping the bank's financial liabilities. This suggests that Islamic banking products are not only compliant with Sharia principles but also significantly contribute to the bank’s overall financial stability and growth.
Comparative Analysis of Financial Performance (CR, DER, ROA) Before and After Merger Study on Companies Listed on The IDX Herdiawan, Refa Nabella; Moh. Nadhir Mua’mmar; Vemy Suci Asih; Dadang Husen Sobana
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6801

Abstract

Mergers and acquisitions (M&A) are key growth strategies for companies listed on the Indonesia Stock Exchange (IDX), expected to enhance financial performance through efficiency-based synergies. However, empirical findings often vary. This study aims to compare the financial performance of IDX-listed companies before and after mergers, measured by the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA). Using a quantitative comparative approach, the sample includes six companies that merged between 2002 and 2021, with data derived from IDX annual reports. Analysis methods include descriptive statistics, the Kolmogorov-Smirnov normality test, and the Paired Samples T-Test using SPSS. Results indicate no significant differences in CR (p=0.344), DER (p=0.079), or ROA (p=0.283) before and after mergers. Despite slight improvements in DER and ROA, changes are not statistically significant, suggesting that financial benefits from M&A may require longer-term observation or be influenced by post-merger integration challenges.