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Determinant Factors Of Profitability Of Islamic Banks In 2017-2021 With Capital Adequacy Ratio As a Variable Intervening Eka Wita Sari; Ahmad Irvani; Reka Meilani; Hendra Cipta
Al-bank: Journal of Islamic Banking and Finance Vol 3, No 2 (2023): July - Desember 2023
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v3i2.9088

This study aims to analyze the effect of Non Performing Financing (NPF) and Finance to Deposit Ratio (FDR) on Islamic bank profitability mediated by Capital Adequacy Ratio (CAR). This study uses secondary data in the form of panel data (pooled data), which is a combination of cross section data and time series data. The analysis technique uses path analysis. The results showed that FDR has no influence on CAR while NPF affects the CAR of Islamic banks. FDR and NPF directly have no influence on the ROA of Islamic banks. CAR variable is only able to be intervening between NPF and ROA while FDR variable indirectly through CAR variable has no significant effect on ROA of Islamic banks.

Pengaruh Literasi, Promosi dan Religiusitas terhadap Keputusan Masyarakat Menggunakan Produk Bank Syariah di Desa Petaling Banjar Kecamatan Mendo Barat Kabupaten Bangka Gita Safitri Rahmadani; Ahmad Irvani; Feby Ayu Amalia
JYRS: Journal of Youth Research and Studies Vol 4 No 1 (2023): Jurnal JYRS Juni 2023
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/jyrs.v4i1.3771

Until now, in Indonesia itself it is still dominated by conventional banks, this indicates that people prefer to use conventional bank products. Literacy, promotion and religiosity are factors that can influence people's decision-making behavior. Among all the factors mentioned, each has quite diverse views and assessments. This research aims to analyze the influence of literacy, promotion and religiosity on people's decisions to use sharia banking products. This type of research is field research with a quantitative approach. The data used are primary and secondary data. The population in this study was 3,489 people with a sampling technique, namely random sampling technique and sample determination using the Taro Yamane formula for 100 respondents. With data analysis techniques using validity tests, reliability tests, classical assumption tests, multiple regression tests and hypothesis tests. Data processed using the SPSS version 25.0 application. The results of this research show that literacy has a positive and significant effect on customer decisions in West Mendo District, Bangka Regency with tcount (3.775) > t- table (1.66055), so that H0 is rejected and H1 is accepted with a significance value of (0.000). Promotion also has a positive and significant effect on customer decisions in West Mendo District, Bangka Regency with tcount (2.718) > t-table (1.66055), so that H0 is rejected and H1 is accepted with a significance value of (0.008). Religiosity also has a positive and significant effect on customer decisions in West Mendo District, Bangka Regency with a t-count of 2.406 > t-table (1.66055), so that H0 is rejected and H1 is accepted with a significance value of (0.018). Simultaneously Literacy and Promotion have a significant effect on customer decisions with the Fcount value (67.334) > F-table value (2.70), so that H0 is rejected and H1 is accepted or if you see a significant value of 0.00 < 0.05.

Determinant Factors Of Profitability Of Islamic Banks In 2017-2021 With Capital Adequacy Ratio As a Variable Intervening Eka Wita Sari; Ahmad Irvani; Reka Meilani; Hendra Cipta
Al-bank: Journal of Islamic Banking and Finance Vol 3, No 2 (2023): July - Desember 2023
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v3i2.9088

This study aims to analyze the effect of Non Performing Financing (NPF) and Finance to Deposit Ratio (FDR) on Islamic bank profitability mediated by Capital Adequacy Ratio (CAR). This study uses secondary data in the form of panel data (pooled data), which is a combination of cross section data and time series data. The analysis technique uses path analysis. The results showed that FDR has no influence on CAR while NPF affects the CAR of Islamic banks. FDR and NPF directly have no influence on the ROA of Islamic banks. CAR variable is only able to be intervening between NPF and ROA while FDR variable indirectly through CAR variable has no significant effect on ROA of Islamic banks.

Habituation of Moderate Religious Values at the Ihyaul Ulum DDI Baruga Majene Islamic Boarding School Syarifuddin Idris; Ahmad Irvani; Syarifah HR DG Tujuh; Nihla Kamilah; Besse Ruhaya
Sustainable Vol. 8 No. 1 (2025): Integrating Innovation, Technology, and Management in Education
Publisher : Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/0yvr6k84

This study discusses the habituation of religious moderation values at the Ihyaul Ulum DDI Baruga Islamic Boarding School in Majene Regency, West Sulawesi. Data collection was carried out through interviews, observation, and documentation. The results show that the leaders of the Ihyaul Ulum DDI Islamic Boarding School believe that Islam is a religion that carries a mission of compassion and Rahmatan Lil 'Alamin, providing safety and security for Muslims and others. Islam is a religion that accommodates differences and tolerance, and respects the diverse realities of religious practice while still promoting unity and integrity. The values of religious moderation that are habituated in Islamic boarding schools are: tawassut (moderation), tawazun (maintaining balance and harmony), i'tidal (straightforwardness, being fair in actions or reactions), tasamuh (tolerance), and tasyawwur (deliberation). The sources of reference are the Qur'an, Hadith, the book Akhlak Lil Banin (written by Umar Bin Ahmad Baradja), Ta'lim Muta'allim (Sheikh Az -Zurnuji), Arbain Nawawi (Imam Yahya Bin Syarifuddin An Nawawi), and Jawahirul Kalamiyah (Sheikh Thahir Bin Shalih Al Jazairy). The process of habituating the values of religious moderation for santri is carried out through various activities using the methods of habituation, direct practicing, and modeling.

Pelatihan Penyusunan Laporan Keuangan UMKM Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Wulpiah Wulpiah; Sumiyati Sumiyati; Ahmad Irvani; Himmatul Ulyah; Robi Robi
INCOME: Indonesian Journal of Community Service and Engagement Vol. 5 No. 2 (2026)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v5i2.2323

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, namun masih menghadapi berbagai kendala dalam pengelolaan administrasi dan penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Rendahnya literasi akuntansi, belum sistematisnya pencatatan transaksi, serta masih bercampurnya keuangan pribadi dan usaha menjadi permasalahan utama yang berdampak pada rendahnya akuntabilitas usaha dan terbatasnya akses pembiayaan formal. Kegiatan Pengabdian kepada Masyarakat Program Pascasarjana IAIN Syaikh Abdurrahman Siddik Bangka Belitung ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam menyusun laporan keuangan berbasis SAK EMKM. Kegiatan dilaksanakan pada 25 September 2024 di Kantor Bupati Bangka Tengah dengan melibatkan 50 pelaku UMKM. Metode yang digunakan adalah pendekatan partisipatif melalui penyampaian materi, diskusi interaktif, studi kasus, praktik penyusunan laporan keuangan, dan pendampingan secara langsung. Evaluasi dilakukan melalui observasi terhadap partisipasi peserta serta penilaian hasil praktik penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai konsep dasar SAK EMKM, kemampuan melakukan pencatatan transaksi secara sistematis, serta keterampilan menyusun laporan posisi keuangan, laporan laba rugi, dan laporan perubahan modal sesuai standar. Selain itu, peserta mulai menyadari pentingnya pemisahan keuangan pribadi dan usaha sebagai dasar pengelolaan keuangan yang akuntabel. Kegiatan ini membuktikan bahwa pelatihan dan pendampingan berbasis praktik efektif meningkatkan literasi akuntansi pelaku UMKM. Keberlanjutan program melalui pendampingan berkala dan pemanfaatan teknologi pencatatan keuangan digital diperlukan agar implementasi SAK EMKM dapat berjalan secara konsisten serta mendukung peningkatan daya saing dan keberlanjutan UMKM.

Analisis Masalah Pengumpulan dan Pendistribusian Dana Zakat di BAZNAS Provinsi Bangka Belitung dengan metode dekomposisi masalah (Metode Analytic Network dekomposisi masalah (Metode Analytic Network Ahmad Irvani; Wulpiah Wulpiah
EJESH: Journal of Islamic Economics and Social Vol. 2 No. 2 (2024): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/ejesh.v2i2.5179

Zakat plays a crucial role in enhancing social welfare and reducing poverty. This research aims to analyze the core challenges in collecting and distributing zakat funds in BAZNAS Bangka Belitung Province using the Analytic Network Process (ANP) method. Key findings indicate that organizational aspects, human resources limitations, operational budget constraints, and weak monitoring mechanisms significantly hinder zakat management. The study recommends strategic solutions such as creating a mustahik database, enhancing human resource capabilities, adopting transparent monitoring systems, and diversifying funding sources. Implementing these strategies can potentially improve zakat management efficiency and effectiveness in reducing poverty in Bangka Belitung Province.

Pengaruh Dana Pihak Ketiga, Kualitas Aktiva Produktif, dan Pembiayaan Murabahah Terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia Tahun 2020-2024 Eli Kartika; Ahmad Irvani; Hendra Cipta
EJESH: Journal of Islamic Economics and Social Vol. 4 No. 1 (2026): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/36kppm51

Bank Umum Syariah (BUS) memegang peran strategis dalam sistem keuangan Indonesia, dengan profitabilitas yang diukur melalui Return on Asset (ROA) sebagai indikator utama kesehatan keuangan. Penelitian ini menguji pengaruh parsial dan simultan Dana Pihak Ketiga (DPK), Kualitas Aktiva Produktif (KAP), dan Pembiayaan Murabahah terhadap ROA pada BUS periode 2020–2024. Menggunakan pendekatan kuantitatif dengan data panel dari 14 BUS, penelitian ini menerapkan analisis regresi linier berganda dan uji asumsi klasik. Hasil menunjukkan bahwa DPK dan Pembiayaan Murabahah berpengaruh signifikan terhadap ROA, sedangkan KAP tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh positif dan signifikan terhadap ROA dengan nilai Adjusted R² sebesar 42,8%. Temuan ini mengindikasikan bahwa mobilisasi dana dan pembiayaan berbasis bagi hasil tetap menjadi pendorong utama profitabilitas BUS, sementara proksi kualitas aktiva memerlukan pendekatan manajemen risiko yang selaras dengan prinsip perbankan syariah. Penelitian ini berkontribusi pada literatur perbankan syariah dengan menguji determinan profitabilitas pada era pasca-merger dan pasca-pandemi, serta memberikan rekomendasi strategis bagi manajemen bank dan pembuat kebijakan

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