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All Journal INVOICE : JURNAL ILMU AKUNTANSI Journal of Artificial Intelligence and Digital Business
Qur'ani, Nini
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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The Effect of Musharakah Financing on Profitability at Islamic Commercial Banks in Indonesia Arsal, Muryani; Khaliq, Abdul; Qur'ani, Nini
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15685

Abstract

This research investigates the effect of musharakah financing on the profitability of Islamic commercial banks in Indonesia over the 2017-2022 period. Musharakah financing, a partnership-based financial instrument in Islamic banking, is analyzed for its impact on the Return on Equity (ROE) ratio, a key profitability indicator. The study employs a quantitative approach, utilizing secondary data from the financial reports of nine Islamic commercial banks, resulting in 54 data points. Simple linear regression analysis, conducted using SPSS version 25, reveals that musharakah financing has a negative effect on profitability. The findings indicate that while musharakah financing is a significant Islamic banking product, it may not necessarily contribute positively to the profitability of these banks. Various factors, including the economic conditions during the study period, might have influenced these results. For instance, Indonesia faced an economic slowdown and high exchange rate fluctuations, which could have impacted the returns from musharakah financing. Additionally, the COVID-19 pandemic further strained economic activities, potentially affecting the banks' financial performance. This study's insights are crucial for Islamic commercial banks to re-evaluate their financing strategies and seek ways to enhance their ROE. Future research could expand the scope by including other Islamic financial products and extending the study period for more comprehensive results.
Perumusan Rencana Strategis Dalam Menilai Kinerja Berbasis Balanced Scorecard Pada PT. Bumi Sarana Beton Makassar Qur'ani, Nini; Alam, Syamsu; Wahyuni, Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1660

Abstract

Penelitian ini bertujuan untuk menganalisis rencana strategis dalam menilai kinerja PT. Bumi Sarana Beton Makassar dengan pendekatan Balanced Scorecard. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam, observasi, dan analisis dokumen perusahaan. Balanced Scorecard digunakan sebagai kerangka evaluasi kinerja yang mencakup empat perspektif: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan bahwa penerapan Balanced Scorecard telah membantu perusahaan mencapai peningkatan kinerja secara signifikan pada periode 2022–2024, terutama dalam aspek efektivitas pengelolaan keuangan, peningkatan kepuasan pelanggan, perbaikan proses kerja, dan pengembangan kompetensi karyawan. Penelitian ini menyarankan penguatan koordinasi internal, pengembangan sistem digital yang lebih terpadu, dan pelatihan berkelanjutan sebagai langkah strategis untuk memastikan keberlanjutan dan efektivitas implementasi Balanced Scorecard. Temuan ini diharapkan dapat menjadi rujukan praktis bagi perusahaan sejenis dalam merumuskan strategi penilaian kinerja yang lebih komprehensif.
The Effect of Musharakah Financing on Profitability at Islamic Commercial Banks in Indonesia Arsal, Muryani; Khaliq, Abdul; Qur'ani, Nini
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15685

Abstract

This research investigates the effect of musharakah financing on the profitability of Islamic commercial banks in Indonesia over the 2017-2022 period. Musharakah financing, a partnership-based financial instrument in Islamic banking, is analyzed for its impact on the Return on Equity (ROE) ratio, a key profitability indicator. The study employs a quantitative approach, utilizing secondary data from the financial reports of nine Islamic commercial banks, resulting in 54 data points. Simple linear regression analysis, conducted using SPSS version 25, reveals that musharakah financing has a negative effect on profitability. The findings indicate that while musharakah financing is a significant Islamic banking product, it may not necessarily contribute positively to the profitability of these banks. Various factors, including the economic conditions during the study period, might have influenced these results. For instance, Indonesia faced an economic slowdown and high exchange rate fluctuations, which could have impacted the returns from musharakah financing. Additionally, the COVID-19 pandemic further strained economic activities, potentially affecting the banks' financial performance. This study's insights are crucial for Islamic commercial banks to re-evaluate their financing strategies and seek ways to enhance their ROE. Future research could expand the scope by including other Islamic financial products and extending the study period for more comprehensive results.
Co-Authors Abdul Khaliq Arsal, Muryani Nur Wahyuni SYAMSU ALAM