Barkah, Muhammad Caesario
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EMPOWERING COMMUNITIES THROUGH ISLAMIC BUSINESS PRACTICES: A CASE STUDY OF BPRS AL-MA'SOEM Barkah, Muhammad Caesario
Branding: Jurnal Manajemen dan Bisnis Vol 3 No 2 (2024): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v3i2.44810

Abstract

This study addresses the problem of balancing profitability with social responsibility within Islamic finance institutions, specifically focusing on how BPRS Al-Ma'soem empowers local communities through Islamic business practices and Corporate Social Responsibility (CSR) initiatives. The primary objective of this research is to explore the impact of BPRS Al-Ma'soem’s Islamic financial practices and CSR activities on community welfare and economic resilience in West Java, Indonesia. Using a qualitative case study approach, the study examines BPRS Al-Ma'soem’s financial performance and CSR initiatives from 2019 to 2023. Data was gathered from secondary sources, including financial and CSR reports, to analyze key metrics such as asset growth, profit, and allocation of CSR funds. Findings reveal that BPRS Al-Ma'soem has achieved steady financial growth, which has enabled the bank to support various community initiatives in education, healthcare, and infrastructure. The CSR programs, funded through Qardhul Hassan and Zakat, Infaq, and Sadaqah (ZIS), have contributed significantly to local socioeconomic resilience. This research highlights BPRS Al-Ma'soem’s success in balancing profitability with social impact, offering insights for other Islamic financial institutions aiming to enhance community welfare while maintaining financial stability.
Pengaruh Current Ratio dan Quick Ratio terhadap Return on Assets pada Sektor Healthcare yang Terdaftar di BEI Tahun 2021 – 2023 Mayanti, Yuni; Barkah, Muhammad Caesario
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 9 No. 1 (2025)
Publisher : Masoem University

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Abstract

This study aims to obtain empirical evidence regarding the effect of the current ratio (CR) and quick ratio (QR) on return on assets (ROA) in the healthcare sector listed on the Indonesia Stock Exchange in 2021-2023. This study uses secondary data in the form of annual reports. The population used was 36 healthcare companies and the sample was determined at 11 companies using purposive sampling. The research method uses descriptive research with a quantitative approach. The data analysis technique uses multiple linear regression with the help of the SPSS program for Windows version 25. The results of this study explain that CR  and QR  partially affect ROA of healthcare companies listed on the Indonesia Stock Exchange and CR and QR  simultaneously have a significant effect on ROA healthcare.