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Sustainable Banking Practices and Cost Efficiency: Evidence on Profitability from Islamic Commercial Banks in Indonesia Fathihani; Sulistiyowati, Rini; Kusuma, Hendra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7359

This study aims to examine the effect of green banking implementation and operational cost efficiency on the profitability of Islamic Commercial Banks in Indonesia during the period 2020–2024. The variables used in this study include green banking as an exogenous variable, operational efficiency (BOPO) as an independent variable, and return on assets (ROA) as a measure of profitability. This quantitative study employs secondary panel data sourced from the annual reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The analysis uses a path model approach. The results reveal that green banking has a positive and significant effect on ROA while BOPO has a significant negative effect on ROA. Simultaneous testing found that the implementation of green banking as measured by GCR and BOPO had a positive and significant influence on ROA.These findings indicate that sustainable banking practices and cost efficiency play a critical role in enhancing the financial performance of Islamic banks in Indonesia.

Sustainable Banking Practices and Cost Efficiency: Evidence on Profitability from Islamic Commercial Banks in Indonesia Fathihani; Sulistiyowati, Rini; Kusuma, Hendra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7359

This study aims to examine the effect of green banking implementation and operational cost efficiency on the profitability of Islamic Commercial Banks in Indonesia during the period 2020–2024. The variables used in this study include green banking as an exogenous variable, operational efficiency (BOPO) as an independent variable, and return on assets (ROA) as a measure of profitability. This quantitative study employs secondary panel data sourced from the annual reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The analysis uses a path model approach. The results reveal that green banking has a positive and significant effect on ROA while BOPO has a significant negative effect on ROA. Simultaneous testing found that the implementation of green banking as measured by GCR and BOPO had a positive and significant influence on ROA.These findings indicate that sustainable banking practices and cost efficiency play a critical role in enhancing the financial performance of Islamic banks in Indonesia.

Pengaruh Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) Terhadap Harga Saham : (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Periode 2020-2024) Putri, Zahra Adeliya Suharno; Fathihani; Sulistiyowati, Rini
HATTA : Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Vol 3 No 2 (2025): Oktober
Publisher : STKIP MAJENANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/hatta.v3i2.283

This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent variable in this study is Stock Price. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange, totaling 27 companies for the 2020-2024 period. This study uses the Purposive Sampling method, selecting 18 companies multiplied by 5 periods, resulting in a sample size of 90 samples in this study. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. Continued with the classical assumption test using the multiple regression model hypothesis testing method. This study uses panel data regression tool analysis with the help of SPSS 26 application tools. The results of the study show that: (a) Return on equity (ROE) has a positive effect on share prices, (b) Total Asset Turnover (TATO) does not have an effect on share prices, (c) Net Profit Margin (NPM) has a positive effect on share prices.

Perancangan Aplikasi Jasa Laundry Berbasis Android Untuk Meningkatkan Pelayanan Di Bimbingan Kegiatan Rumah Tahanan Negara Kelas I Cipinang j-sika; Yusuf, Muhamad; Sulistiyowati, Rini
J-SIKA|Jurnal Sistem Informasi Karya Anak Bangsa Vol. 6 No. 01 (2024): Jurnal Sistem Informasi Karya Anak Bangsa (J-SIKA) Vol 6 No 1 edisi Juni 2024
Publisher : Program Studi Sistem Informasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Perkembangan teknologi menuntut penggunanya agar mengikuti perkembangannya. Dampak perkembangan teknologi adalah memanjakan perusahaan jasa pelayanan. Dengan menerapkan teknologi pada sistem perusahaan jasa pelayanan maka karyawannya akan terbantu dalam pekerjaannya, sehingga pekerjaanya akan lebih efisien juga meminimalisir tingkat kesalahan yang disebabkan oleh human error. Penelitian ini bertujuan Untuk Melakukan analisis terhadap sistem yang sedang berjalan pada Laundry Bimbingan Kegiatan Rumah Tahanan Negara Kelas I Cipinang dan Merancang sistem informasi pelayanan jasa loundry berbasis Android yang mampu memberi solusi atas permasalahan yang dihadapi laundry Bimbingan Kegiatan Rumah Tahanan Negara Kelas I Cipinang. penelitian ini adalah metode protoype untuk menjelaskan setiap proses yang dilakukan pada tahap pengembangan sistem, tahapan-tahapan dalam prototype. Hasil penelitian yang dilakukan adalah Penggunaan android pada pengembangan aplikasi Jasa Laundry dapat mempermudah akses penjualan jasa, Mempermudah pihak toko dalam mengelolah data pemesanan dengan baik dan cepat dengan sebuah aplikasi dalam penjualan jasa yang akan meningkatkan kinerja, Memberikan kenyamanan dalam melakukan penyimpanan data pemesanan.

Analysis of the Effect of Financial Ratios on Financial Performance at PT PLN (Persero) Desliyadi, Zahra Ramadhania; Mareta, Sigit; Lestari; Doktoralina, Caturida Meiwanto; Sulistiyowati, Rini
Social and Economic Bulletin Vol. 2 No. 1 (2025): SEBI Journal January 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i1.191

This study aims to analyze the effect of financial ratios on the financial performance of PT. PLN (Persero) during the 2010–2024 period using semiannual data. The financial ratios examined include Liquidity (Quick Ratio), Solvency (Debt to Equity Ratio), Activity (Receivable Turnover), and Profitability (Return on Equity). The company’s financial performance is proxied by Return on Assets (ROA). A quantitative approach is applied using secondary data obtained from PT. PLN (Persero)’s financial reports, analyzed with multiple linear regression using Eviews 12 software. The results show that simultaneously, the four financial ratios significantly affect ROA. Partially, only Receivable Turnover and Return on Equity have a positive and significant effect on financial performance, while Quick Ratio and Debt to Equity Ratio show no significant influence. These findings indicate that the efficiency of receivables management and the utilization of equity capital play a dominant role in improving the financial performance of PT. PLN (Persero).

Pemberdayaan Guru melalui Pelatihan Coding dan AI untuk Meningkatkan Kompetensi Digital di Era Revolusi Industri 4.0 Kurniawan, Wawan; Ilyas, Mefida; Tresnawaty, Nia; Budisantoso, Teguh; Sulistiyowati, Rini; Ningsih, Suswinda
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.1047

Era Revolusi Industri 4.0 menuntut transformasi dalam sistem pendidikan, termasuk peningkatan kompetensi digital guru sebagai garda terdepan pembelajaran. Program Kemitraan Masyarakat ini bertujuan memberdayakan guru melalui pelatihan coding dan artificial intelligence (AI) untuk meningkatkan kualitas pembelajaran berbasis teknologi. Metode pelaksanaan meliputi pelatihan intensif, pendampingan berkelanjutan, dan pengembangan modul pembelajaran digital. Target peserta adalah guru-guru SMP, dan SMA di wilayah mitra. Hasil program menunjukkan peningkatan signifikan dalam pemahaman konsep pemrograman dasar, penggunaan tools AI untuk pembelajaran, dan kemampuan mengintegrasikan teknologi dalam proses mengajar. Luaran program berupa modul pelatihan, video tutorial, dan komunitas belajar guru yang berkelanjutan. Program ini memberikan dampak positif terhadap kompetensi digital guru dan kesiapan menghadapi tantangan pendidikan di era digital.

Evaluasi Implementasi Kepuasan Penggunaan Elektronik Rekam Medis di Primaya Evasari Hospital Irwan Riswanto; Rini Sulistiyowati
Jurnal Inovasi Global Vol. 2 No. 7 (2024): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v2i7.131

PERMENKES RI No. 269 Tahun 2008/PER/III/2008: Pasal 1. Rekam Medis mempunyai arti yang sangat luas yaitu berkas yang berisikan catatan dan dokumen tentang indentitas pasien, pemeriksaan, pengobatan, tindakan, dan pelayanan lain yang telah diberikan kepada pasien. Depkes RI Yanmed, 1997: Rekam Medis diartikan keterangan yang tertulis maupun yang terekam tentang identitas, anamneses, penentuan fisik laboratorium, diagnosa segala pelayanan dan tindakan medis yang diberikan kepadanya pasien, dan pengobatan baik yang dirawat inap, rawat jalan maupun yang mendapatkan pelayanan gawat darurat. Edna K. Huffman berpendapat Rekam Medis adalah kumpulan dari fakta-fakta atau bukti keadaan pasien, riwayat penyakit dan pengobatan masa lalu serta saat ini ditulis oleh profesi kesehatan yang memberikan pelayanan kesehatan pada pasien tersebut. Rekam Medis adalah menunjang tercapainya tertib administrasi dalam rangka upaya peningkatan pelayanan kesehatan di rumah sakit. Tanpa didukung suatu faktor pengelolaan Rekam Medis yang baik dan benar, maka tertib administrasi Rumah Sakit tidak akan berhasil sebagaimana yang diharapkan. Sedangkan tertib administrasi merupakan faktor menentukan didalam upaya pelayanan kesehatan di rumah sakit.

Analisis Penggunaan Portal Web pada Perusahaan Saturdays dengan Menggunakan Metode Waterfall Jihan Aisyah Penita; Rini Sulistiyowati
Jurnal Inovasi Global Vol. 2 No. 7 (2024): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v2i7.132

Penelitian ini bertujuan untuk menganalisis penggunaan portal web pada perusahaan Saturdays dengan menggunakan metode Waterfall. Latar belakang penelitian ini adalah kebutuhan perusahaan untuk meningkatkan efisiensi operasional dan layanan melalui implementasi teknologi informasi yang optimal. Metode Waterfall dipilih karena pendekatan sistematis dan terstruktur yang sesuai untuk pengembangan sistem informasi dalam skala perusahaan. Penelitian ini melibatkan beberapa tahapan mulai dari analisis kebutuhan, desain sistem, implementasi, hingga pengujian. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penggunaan portal web mampu meningkatkan efisiensi operasional dan memberikan kemudahan akses informasi bagi karyawan. Kesimpulan dari penelitian ini adalah bahwa metode Waterfall efektif digunakan dalam pengembangan portal web pada perusahaan Saturdays, namun perlu adanya evaluasi dan pemeliharaan berkelanjutan untuk memastikan sistem berjalan dengan baik dan sesuai dengan kebutuhan perusahaan.

ESG Disclosure and Financial Performance: The Moderating Role of Firm Size in Indonesian Banking Sector Fathihani, Fathihani; Santoso, Natalia; Sulistiyowati, Rini; Veronica, Meilin
Shirkah: Journal of Economics and Business Vol. 10 No. 3 (2025)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v10i3.960

The evolving global business landscape necessitates that corporations move beyond a singular focus on profitability to integrate sustainability performance through Environmental, Social, and Governance (ESG) principles. This study aims to analyze the effect of ESG disclosure on corporate financial performance, measured by Return on Assets (ROA). It further investigates the moderating role of firm size in the relationship between ESG disclosure and ROA. The research sample comprises banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Employing a purposive sampling technique, 10 banks were selected as the final sample based on the consistent publication of their annual and sustainability reports. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA), facilitated by Eviews 12 software. The findings indicate that both environmental and social disclosures exert a significant positive influence on ROA. In contrast, governance disclosure and firm size, as standalone variables, do not demonstrate a significant impact on ROA. Crucially, the analysis confirms that firm size positively moderates the relationship between both environmental and social disclosures and ROA. However, it does not moderate the effect of governance disclosure on financial performance. These results offer significant implications for corporate strategy, underscoring the importance of robust ESG management and the strategic leveraging of firm size to enhance financial outcomes.

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