Claim Missing Document
Check
Articles

Found 5 Documents
Search

The Influence of Sharia Supervisory Board, Firm Size, and Firm Age on the Profitability of Islamic Commercial Banks in Indonesia During the 2018–2023 Period Prasetyo Widodo, Annis Azizah; Mochamad Edman Syarief; Muhammad Syaiful Nurasman
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6567

Abstract

This study aims to analyze the influence of the Sharia Supervisory Board (SSB), firm size, and firm age on the profitability of Islamic Commercial Banks in Indonesia during the 2018–2023 period. The research employs a quantitative descriptive approach using panel data. The population includes all Islamic Commercial Banks registered with the Financial Services Authority (OJK), with a sample of 11 banks selected based on specific criteria. The data used are secondary data obtained from the annual reports of these banks. Panel data regression analysis was applied to examine the relationship between the independent variables (SSB, firm size, and firm age) and the dependent variable (profitability, measured by Return on Equity or ROE). The findings reveal that, individually, the number of SSB members, frequency of SSB meetings, expertise in economics and accounting, dual positions, and firm size do not have a significant effect on ROE. Only firm age was found to have a significant impact. The adjusted R-squared value of 2.2171% suggests that other variables outside the model play a more dominant role in explaining profitability. These findings are expected to contribute to strengthening governance and improving the performance of Islamic banking institutions. Keywords: Sharia Supervisory Board, Firm Size, Firm Age, Profitability, Islamic Commercial Banks.
The Influence of The Characteristics of The Sharia Supervisory Board on The Maqashid Syariah Index in Sharia Commercial Banks Setianingsih, Ratih; Mai, Muhamad Umar; Muhammad Syaiful Nurasman
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6568

Abstract

Abstract: This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index. Keywords: Islamic Commercial Banks, Sharia Supervisory Board, Maqashid Syariah Index
CAR, LLP, and CIR: Determinants of Islamic Commercial Banks' Financial Performance in Indonesia Anna Julianti Amalia; Radia Purbayati; Muhammad Syaiful Nurasman
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6570

Abstract

Abstract: Financial performance instability hampers banks' intermediary function, prompting this study to analyze Capital Adequacy Ratio (CAR), Loan Loss Provision (LLP), and Cost to Income Ratio (CIR) effects on Financial Performance proxied through Return on Asset (ROA) at Indonesian Islamic Commercial Banks for the Period 2015-2023. Using quantitative descriptive methods, secondary data from 16 banks' annual reports were analyzed through panel data regression via STATA 17. The Random Effect Model was selected. Results show CAR, LLP, and CIR simultaneously significantly affect ROA. Individually, CAR positively impacts ROA, while LLP and CIR negatively affect it. These findings demonstrate that Indonesian Islamic Commercial Banks must maintain adequate capital, appropriate loss reserves, and efficient operating cost management to strengthen financial performance. Keywords: ROA, CAR, LLP, CIR
Strategies for Implementing The Project-Based Learning Model in Improving Creative Writing Skills in Indonesian Language Learning Nurasman, Muhammad Syaiful; Alfalah, Adib
Jurnal Pembelajaran Bahasa dan Sastra Vol. 4 No. 3 (2025): Mei 2025
Publisher : Raja Zulkarnain Education Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55909/jpbs.v4i3.727

Abstract

Creative writing is an essential skill in Indonesian language learning that supports the development of imagination, expression of ideas, and critical thinking. However, this skill is still a challenge for many learners due to the low relevance of the material to real life and the lack of contextualized learning approaches. This article aims to examine the implementation strategy of the Project-Based Learning (PjBL) model in improving creative writing skills through a systematic literature review approach of ten scientific articles published in 2019-2024. The results show that PjBL is effective in creating an active, collaborative, and reflective learning environment by engaging learners in writing projects based on hands-on experiences. The article formulates four main principles of PjBL implementation strategies, namely contextual exploration, collaboration, production-revision of work, and publication and reflection. Despite its great potential, the implementation of PjBL also faces challenges such as time constraints, teacher competence, and the adequacy of supporting facilities. Therefore, the success of this strategy is determined by adaptive learning design and adequate institutional support. The findings are expected to be a theoretical and practical contribution in the development of creative writing literacy relevant to 21st century learning needs.
Faith, Tolerance, and National Identity: Rethinking Character Education in a Multicultural Society Qodratulloh S, Waway; Rafdinal, Wahyu; Hazma, Hazma; Nurasman, Muhammad Syaiful; Anwar, Saepul; Umar, Mardan
Tafkir: Interdisciplinary Journal of Islamic Education Vol. 6 No. 3 (2025): Integrative Islamic Education
Publisher : Pascasarjana Pendidikan Agama Islam Institut KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/tijie.v6i3.1879

Abstract

This study aims to investigate the impact of religious character on the development of students' social and national identities in higher education, encompassing tolerance, patriotism, politeness, nationalism, and cultural openness. The research employed a quantitative approach, involving an online survey of 1,025 students from three public universities in West Java. Data were analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM). The findings show that religious character significantly influences patriotic character (β = 0.653, f² = 0.744), tolerant character (β = 0.317, f² = 0.134), and polite character (β = 0.132, f² = 0.028). Patriotic character, in turn, has the most potent effect on nationalistic character (β = 0.841; f² = 2.426), which significantly influences culturally respectful character (β = 0.558). The model also confirms that the influence of religious character on nationalism and cultural openness is indirect, mediated through patriotic and nationalistic characters. These results highlight the sequential and integrative formation of national character, beginning with the internalization of spiritual values and extending to inclusive civic attitudes. The model makes a theoretical contribution to the character education discourse and supports the design of curricula that integrate religiosity and national values to address identity fragmentation in multicultural societies.