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All Journal Agroteksos Journal of Islamic Economics and Finance
Welkom, Syahfitri Suryaningsi
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Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH MAQASHID SYARIAH DAN ISLAMIC SOCIAL REPORTING TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Syurmita, Syurmita; Kurniawan, Rizky Fernanda; Rahmi, Asri Noer; Welkom, Syahfitri Suryaningsi; Rachman, M. Emil
AGROTEKSOS, Jurnal Ilmiah Ilmu Pertanian Vol 34 No 3 (2024): Jurnal Agroteksos Desember 2024
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agroteksos.v34i3.1226

Abstract

This research is motivated by the rapid growth of Islamic banking, which necessitates that Islamic banks enhance profitability to operate in a sound and efficient manner in line with Sharia principles. In their operations, Islamic banks focus not only on financial aspects but also on non-financial aspects, such as Maqashid Shariah and Islamic Social Reporting (ISR). This study aims to examine the impact of Maqashid Shariah and ISR on the profitability of Islamic banks. A quantitative method is used, with a population of Islamic commercial banks in Indonesia from 2018 to 2022. The sample was selected using purposive sampling, resulting in data from 55 annual reports of Islamic banks. The analytical technique used is multiple linear regression to measure the influence of each variable. The findings show that Maqashid Shariah has a significant negative effect on profitability (t-value of -4.468 and a significance value < 0.001). This result aligns with the concept of Maqashid Shariah in banking, where the primary goal of Islamic banks is not short-term profit but rather social welfare. On the other hand, ISR has a significant positive effect on profitability (t-value of 4.308 and a significance value < 0.001). ISR plays an important role in strengthening the image, reputation, and public trust in Islamic banks. This study provides insight into the importance of non-financial aspects in supporting the sustainability of Islamic banks.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS BANK UMUM SYARIAH Baarsyah, Muhammad Ivan Pramudya; Welkom, Syahfitri Suryaningsi
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2025): Agustus
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i1.2818

Abstract

Kinerja keuangan merupakan indikator utama dalam menilai kesehatan dan keberlanjutan operasional bank. Sebagai lembaga intermediasi keuangan, bank memiliki peran penting dalam mengelola dana masyarakat, menyalurkan kredit, dan menjaga stabilitas sistem keuangan. Maka, kinerja keuangan yang baik mencerminkan efektivitas bank dalam mengelola aset, kewajiban, dan modalnya untuk mencapai profitabilitas serta menjaga kepercayaan nasabah dan investor. Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap profitabilitas Bank Umum Syariah (BUS) di Indonesia periode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan metode analisisnya adalah regresi data panel dengan Random Effect Model (REM). Populasinya berjumlah 13 BUS yang terdaftar di Otoritas Jasa Keuangan (OJK). Sampel berjumlah sembilan BUS yang diperoleh dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa GCG (diukur dengan jumlah dewan direksi dan jumlah dewan komisaris) dan CSR tidak memiliki pengaruh yang signifikan terhadap profitabilitas (Return on Assets). Meskipun dewan direksi dan dewan komisaris berfungsi dalam pengambilan keputusan dan pengawasan, serta CSR berperan dalam meningkatkan reputasi bank, namun ternyata ketiganya tidak berdampak terhadap peningkatan profitabilitas BUS. BUS disarankan untuk lebih mengutamakan penguatan kualitas tata kelola perusahaan daripada sekedar menambah jumlah anggota dalam struktur dewan direksi maupun dewan komisaris. Pelaksanaan CSR di BUS juga perlu dievaluasi agar selain memiliki dampak sosial-ekonomi bagi masyarakat, CSR juga bisa memberikan dampak yang nyata bagi peningkatan kinerja keuangan BUS.
Co-Authors Baarsyah, Muhammad Ivan Pramudya Kurniawan, Rizky Fernanda Muhamad Emil Rachman Rahmi, Asri Noer