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All Journal Laa Maisyir Jurnal Ekonomi Islam Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Handayani, Nisah
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Economics, Econometrics & Finance Social Sciences

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Operational Efficiency, The Risk of Finance and Liquidity Towards The Profitability of Syariah Banking Handayani, Nisah; Atika; Inayah, Nurul
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i1.47579

Abstract

The background of the research begins in 2020. In that year a large number of clients withdrew massive amount of their money out of the bank. The banks had not fulfilled their obligation to their clients which, in return, caused issues with their liquidity along with other problems pushing them towards the brink of the bankcruptcy. The research employs a quantitative approach. It uses secondary data obtained from annual report on the website issued by the Bank Umum Syariah (General Syariah Bank) as seen on the official site of OJK and the bank site within the period of 2018 and 2022. The applied data analysis of the research is quantitative analysis using eviews statistics -10. The result of the research shows that first, the operatioanl efficiency does not significantly affect the profitability of Syariah Banks. On the other hand finance risks pose a significant influence towards the profitability of Syariah Banks. It can be concluded that the liquidity risk is denied and that it has positive yet insignificant effects to the profitability of Syariah Banks
Analisis Penyajian PSAK 101 Pada Laporan Keuangan PT. BPRS Al Washliyah Sari, Riska Dwi; Sitorus, Eva Afrilisa; Handayani, Nisah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4600

Abstract

The problem that occurs in this study is how a PSAk 101 made in a financial statement of PT. SRB to WASHLIYAH. The purpose of this study is to see how many banks that meet the PSAK 103 report in the presentation of the financial statements of PT. SRB TO WASHLIYAH. This study includes an example of a field study using qualitative methods. Which means that this study was conducted by conducting an analysis related to the submission of financial statements from PT. SRB AL WASHLIYAH and PSAK 101, by correlating Islamic financial reporting. Used to make this report is a secondary data source that beruapa financial transaction data that has been provided by PT. SRB TO WASLIYAH. This study itself shows a result that PT BPRS Al WASHLIYAH does not fully disclose PSAK 101 in the financial statements because PT. there are still differences in the presentation of the financial statements of SRB Al WASHLIYAH between the financial statements of PT.SRB AL WASHLIYAH and PSAK 101 regarding the intermediary reporting of a Sharia financial report which for example is PT.SRB Al WASHLIYAH has not disclosed Murabaha's marginal profit on beracana or notes to the financial statements, but we can know from the daily Balance Sheet report that PT.SRB prepares PSAK 101 situation, to make a Sharia financial report.
Co-Authors atika Nurul Inayah Sari, Riska Dwi Sitorus, Eva Afrilisa