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All Journal Al-Ulum: Jurnal Pendidikan Islam Al-Ulum: Jurnal Pendidikan Islam e_Jurnal Ilmiah Riset Akuntansi
Miftahul Jannah
Universitas Islam Malang
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Pengaruh Kecukupan Modal, BOPO, NPL, Terhadap Profitabilitas Terkait Penerapan PSAK 71 pada Perbankan di Indonesia Miftahul Jannah; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Since the global financial crisis in 2008, a group of 20 countries (G20), investors, regulators, and prudential authorities requested an increase in standards and implementation of the Impairment Loss Reserves (CKPN) to standard setters and in response, one of the independent organizations responsible for establishing and improving international accounting standards based in London (IASB) issued Financial Reporting Standards No. 9 concerning financial instruments in 2014 which includes a new standard for CKPN and will come into force in 2018. This study aims to determine the effect of capital adequacy, BOPO, NPL related to the application of PSAK 71 to banks in Indonesia. The research objects used in this study are all banking companies listed on the IDX for the 2017-2022 period. In this period there were 114 banks, but after purposive sampling, the sample that was suitable for use (meeting the criteria) in this study was 35 banking companies listed on the IDX. The data analysis technique used is multiple linear regression analysis, normality test, t test, and F test. Capital Adequacy Ratio (CAR) and Non-Performance Loans (NPL) have no effect on Return On Assets (ROA). Operational Costs Against Operating Income (BOPO) has a negative effect on Return On Assets (ROA). CAR, BOPO, and NPL have a simultaneous effect on banking profitabilityKeywords : Capital adequacy, BOPO, NPL, and profitability
The Phenomenon of Feudalism in Islamic Boarding Schools: Examining the Social Structure of the Relationship between Kiai and Santri at the Ainul Yaqin Campus Islamic Boarding School Miftahul Jannah; Silvia Khodrotun Nada; Maskuri Bakri
Al-Ulum: Jurnal Pendidikan Islam Vol 7, No 2 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-ulum.v7i2.13295

Abstract

This article departs from the accusations of some people who consider that the social system in Islamic boarding schools reflects the practice of feudalism. This article aims to examine and uncover the existing reality, around the relationship between kiai and students through a case study at the Ainul Yaqin Campus Islamic Boarding School, University of Islam Malang. The research was carried out with direct observation, documentation and in-depth interviews with administrators and students. The results of the study show that the leadership style of the kiai in this Islamic boarding school is democratic and not based on heredity, while the relationship between kiai and students is built on the basis of science, example, and spiritual awareness. Practices such as solemnity and respect for students do not reflect the dominance of power, but the value of education that is rooted in Islamic manners and traditions. Therefore, social relations in this Islamic boarding school cannot be categorized as feudal, but as part of an education system that is full of moral and religious meaning.  
The Phenomenon of Feudalism in Islamic Boarding Schools: Examining the Social Structure of the Relationship between Kiai and Santri at the Ainul Yaqin Campus Islamic Boarding School Miftahul Jannah; Silvia Khodrotun Nada; Maskuri Bakri
Al-Ulum: Jurnal Pendidikan Islam Vol 7, No 2 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-ulum.v7i2.13295

Abstract

This article departs from the accusations of some people who consider that the social system in Islamic boarding schools reflects the practice of feudalism. This article aims to examine and uncover the existing reality, around the relationship between kiai and students through a case study at the Ainul Yaqin Campus Islamic Boarding School, University of Islam Malang. The research was carried out with direct observation, documentation and in-depth interviews with administrators and students. The results of the study show that the leadership style of the kiai in this Islamic boarding school is democratic and not based on heredity, while the relationship between kiai and students is built on the basis of science, example, and spiritual awareness. Practices such as solemnity and respect for students do not reflect the dominance of power, but the value of education that is rooted in Islamic manners and traditions. Therefore, social relations in this Islamic boarding school cannot be categorized as feudal, but as part of an education system that is full of moral and religious meaning.  
Co-Authors Irma Hidayati Maskuri Maslichah, Maslichah Silvia Khodrotun Nada