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Rostiaty Yunus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Meningkatkan Profitabilitas Bank Umum Syariah di Indonesia Melalui Islamicity Performance Index dan Operating Eficiency Ratio Ibrahim Ibrahim; Asbi Amin; Rostiaty Yunus; Hasyim Mochtar
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3114

Abstract

This study aims to examine the effect of Islamicity Performance Index and Operating Efficiency Ratio on Profitability at Islamic Commercial Banks in Indonesia. This research is a quantitative study, used with the ultimate goal of arriving at a resolution of the proposed theory by dissecting quantitative information. The population of this study is all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2016-2020, namely 14 BUS as the population in this study. Then, purposive sampling is used with the following criteria: 1) Sharia banking financial statements published successively during the period 2016, 2017, 2018, 2019, 2020 and 2021; 2) Financial statements that do not suffer losses; 3) Presenting the data needed in this study. So that the number of samples is determined to be 36 data from 6 Islamic Commercial Banks. The econometric model used is a panel data regression analysis model using the Eviews 12 application. The results found that Profit Sharing Ratio (PSR) and Operating Efficiency Ratio (OER) had a significant negative effect on Return On Assets (ROA). Meanwhile, Islamic Income Ratio (IsIR) and Zakat Performance Ratio (ZPR) did not have a significant effect on Return On Assets (ROA).
MANAJEMEN KEUANGAN DESA BERBASIS PARTISIPASI MASYARAKAT: STRATEGI TATA KELOLA KEUANGAN YANG BERKELANJUTAN Tamsil; Rostiaty Yunus; Mariati
Journal Publicuho Vol. 8 No. 1 (2025): February - April - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v8i1.690

Abstract

This study aims to comprehensively analyze village financial management in Bontoa Village, Maros Regency, with an emphasis on participatory practices in village budget management. The study adopted a descriptive qualitative approach with data collection through in-depth interviews, observation, and review of village documents. The findings show that community participation in village financial planning and monitoring is a determining factor in realizing fiscal transparency and efficiency. Despite challenges such as low financial literacy among villagers, structured reporting mechanisms and periodic village dialogues are key instruments in strengthening accountability. This article recommends the need for community-based fiscal education strategies and the integration of information technology as part of village financial governance reform.
Co-Authors Asbi Amin Hasyim Mochtar Ibrahim Ibrahim Mariati Tamsil