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All Journal Signifikan : Jurnal Ilmu Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Indo-Islamika Kinerja EQUILIBRIUM Jurnal Ushuluddin Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Falah : Jurnal Ekonomi Syariah Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Ilmiah Ekonomi Islam Journal of Management Review Jurnal Pengabdian Pada Masyarakat International Journal of Islamic Economics and Finance (IJIEF) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Organisasi Dan Manajemen Jurnal Agrotek UMMat JCES (Journal of Character Education Society) MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam International Journal of Islamic Business and Economics (IJIBEC) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Online Insan Akuntan SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Ilmiah Edunomika (JIE) JURNAL EKONOMI SYARIAH Jurnal Riset Entrepreneurship IJECA (International Journal of Education and Curriculum Application) Jurnal Pasar Modal dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Nusantara Science and Technology Proceedings JPDPM Al Mashaadir : Jurnal Ilmu Syariah JENTRE JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JENTRE: Journal of Education, Administration, Training and Religion Wadiah : Jurnal Perbankan Syariah JAMAIKA: Jurnal Abdi Masyarakat Journal of Innovation Research and Knowledge Amal: Jurnal Ekonomi Syariah Equilibrium: Jurnal Ekonomi Syariah IIJSE Jurnal Kajian Ekonomi dan Perbankan Syariah
Roikhan Mochamad Aziz, Roikhan Mochamad
Universitas Islam Negeri Syarif Hidayatullah Jakarta
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Journal : Jurnal Online Insan Akuntan

 1 
Effectiveness Of Indonesian Sharia Banks With Islamic Values Using Data Analysis Envelopment Method Roikhan Mochamad Aziz; Intan Agustin Wulandari; Annisa Nur Qaidah; Pandu Priantoro; Syafnavebiola Syafnavebiola
JURNAL ONLINE INSAN AKUNTAN Vol 8 No 1 (2023): Jurnal Online Insan Akuntan (Juni 2023)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v8i1.2026

Abstract

This study discusses the relationship between the effectiveness of company performance and the value of worship in the company with the benchmark used is Return on Assets and several variables related to prayer. In this case, the authors make samples are Indonesian Islamic Commercial Banks. The purpose of this study is to discuss the relationship between the value of worship with increasing company performance. The research analysis uses the Research Data Envelopment Analysis methodology and the Islamic values of Indonesian Islamic Banks. The data used is the financial statements of Indonesian Islamic Commercial Banks with two input and output variables. This method is basically a linear programming technique based on nonparametric approach, which works by identifying entities whose inputs and outputs have not been evaluated. The level of reflexivity shows that the congregational prayer conditions for Bank Syariah Indonesia employees are going well. This can be seen based on the reflexivity score in 2019 of 72.2%, then decreased in 2020 to 60%. This is due to the Covid-19 outbreak that hit Indonesia in early 2020. Then in 2021, the value of worship in this company again rose to 76.5% in line with normal conditions after the covid pandemic that hit in 2020. The value of prayer tends to has a big effect on increasing the effectiveness of the company's performance Seen from the input variable at Bank Syariah Indonesia.
Co-Authors Acep R. Jayaprawira Acep Riana Jayaprawira Ahmad Rodoni Almi, Ridho Fikri Amanda, Dita Nur Annisa Nur Qaidah Aris Munandar Ariyanti, Rini Asep Saipul Milah Asyari Hasan, Asyari Awaludin Syarif Abdulah Dhiyaul Haq Dita Nur Amanda Ery Yohana Matoenji Fahrudin Fahrudin Falaach, Gilang Fajrul Farhan Syihab Mulyadi Fathimah, Zuni Maulida Fauziyah Latiefa Salsabila Fitri Amalia Fitri Amalia Haq, Dhiyaul Harfiahani Indah Rakhma Ningtyas Helmi Ali Hidayani Syam Hidayat, M Fahmi Ifan Rizky Kurniyanto Intan Agustin Wulandari Irwan Moridu Izzah Corrie Fatihah Jauhara Hana Nabilah Jayaprawira, Acep R. Jesyca Lulu Precilia Putri Kamila, Tazkia Kievo Syah Gusman Latifah, Leti Lubis, Mhd Rafki Luckhy Natalia Anastasye Lotte Lucky Nugroho Lutfi Nur Agustian M. Fathur Rohim Arrozy Maghfiroh , Fachrial Lailatul Meilani Meilani Meilani Meilani, Meilani Mohammad Rafli Syahputra Muhammad Asyep Syam’aeni Muhammad Ronaydi Nisfina Sya’baniyah Nur Ahmad, Nur Nurrokhim, Isma Pandu Priantoro Puji Gita Ario Ilham Puji Hadiyati Purbawati Setyaningsih Qonita Lutfiah Rahma Nurcahyani Safitri Rahmadani, Vivi Ridho Fikri Almi Salsabila, Fauziyah Latiefa Sekar Aini Zahroh Sen, Hasbi Shafira, Alfina Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sofyan Rizal, Sofyan Subandono, Agus Sulistyowati Sulistyowati Sulistyowati Sulistyowati Syafnavebiola Syafnavebiola Syahrul Syahrul Syarafina Putri Pratidina Syarifuddin Mabe Parenreng Tia Fitriyani Venie, Venie Wibowo, Satrio Bayu Yarham, M. Yaumi, Anukhrija Yunie Fitriani Yunie Fitriani, Yunie Yusuf Ronny Edward Zahroh, Sekar Aini