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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 Universitas KH. Abdul Chalim

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.
PjBL in Academic Writing Instruction in Higher Education: Challenges, Strategies, and Synthesis of Empirical Findings Nurasman, Muhammad Syaiful; Firmansyah, Buyung; Nasution, Nuralamsyah
Bahtera: Jurnal Pendidikan Bahasa dan Sastra Vol. 25 No. 1 (2026): BAHTERA: Jurnal Pendidikan Bahasa dan Sastra, Volume 25 Nomor 1 Januari 2026
Publisher : Program Studi Pendidikan Bahasa Program Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/bahtera.251.06

Abstract

Academic writing is a fundamental competency for university students as it serves as the main medium for logical, critical, and ethical communication of scientific ideas. However, many students still struggle with technical, structural, and motivational aspects of academic writing, indicating the need for innovative learning models that promote autonomy, collaboration, and reflection. Although project-based learning (PjBL) has been widely applied in language education, research on its effectiveness and implementation challenges in Indonesian academic writing remains limited. This study aims to analyze the application of PjBL in academic writing instruction and identify factors influencing its effectiveness. Using a narrative review guided by the population–exposure–outcome (PEO) framework, this study synthesizes ten empirical and theoretical articles published between 2020 and 2025 from Scopus, ERIC, and Google Scholar. The findings show that PjBL consistently enhances students’ academic writing skills through authentic, collaborative, and reflective learning that strengthens critical thinking, motivation, and digital literacy. However, challenges persist in pedagogical practices, psychological readiness, and institutional support. This study highlights the need for systematic instructional design, continuous scaffolding, and academic technology training for both lecturers and students to optimize PjBL implementation in Indonesian higher education.  Keywords: Project-Based Learning; Academic Writing; Higher Education
Peningkatan Kualitas Pendampingan Anak Kanker melalui Integrasi Bimbingan Al-Qur’an bagi Orang Tua, Pembelajaran Adaptif Anak, dan Pelatihan Aplikasi Zahir bagi Staf Keuangan Qolbi, Satria Kharimul; Nurasman, Muhammad Syaiful; Nugraha, Muhamad Arif; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Gamat, Mutia Taqina; Nadeak, Putry H.
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1802

Abstract

Children with cancer face multidimensional challenges encompassing psychological, spiritual, educational, and institutional aspects, requiring an integrated family-centered support approach. This community service program aimed to improve the quality of assistance for children with cancer through the integration of Qur’anic reading guidance and spiritual mentoring for parents, adaptive learning for children, and financial management training using the Zahir application for institutional staff. The program was implemented at the Indonesian Cancer Child Foundation (YKAKI) Bandung Branch from March to September 2025 using a participatory approach. Indicators of success included increased parental engagement in spiritual sessions, sustained learning participation among children, and improved staff competence in digital financial recording and reporting. The results showed that parents experienced emotional catharsis and enhanced spiritual resilience, children maintained learning motivation and continuity through flexible and humanistic instruction, and staff were able to conduct more orderly and accountable transaction recording and basic financial reporting. Overall, this collaborative and integrative model proved effective in addressing the complex needs of children with cancer and their families and demonstrates strong potential for replication in similar institutions with contextual adjustments.
Literasi Hukum Aplikatif sebagai Penguatan Legalitas Usaha UMKM Desa Cigugurgirang Susanti, Ita; Putra, Tarekh Febriana; Juniarti, Cahaya; Nurasman, Muhammad Syaiful; Hazma, Hazma; Milanti, Ajeng Ayu; Sumiyati, Sumiyati; Lasambouw, Carolina M.
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - Maret IN PROGRESS
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.8210

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih menghadapi tantangan dalam pemenuhan legalitas usaha akibat rendahnya literasi hukum, keterbatasan pemahaman prosedural, serta minimnya pendampingan UMKM yang bersifat aplikatif. Kondisi ini ditemukan pada pelaku UMKM yang masih menjalankan usaha informal di Desa Cigugurgirang, Kabupaten Bandung Barat, sehingga menghambat kesiapan mereka dalam mengelola legalitas usaha secara mandiri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung penguatan legalitas usaha UMKM melalui edukasi literasi hukum aplikatif sebagai bagian dari pemberdayaan ekonomi lokal. Metode pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi identifikasi kebutuhan mitra melalui diskusi kelompok terfokus dan kuesioner awal, penyusunan materi edukasi berbasis praktik, pelaksanaan edukasi literasi hukum melalui diskusi interaktif, serta pendampingan awal terkait prosedur dasar dan dokumen legalitas usaha. Kegiatan ini melibatkan 17 pelaku UMKM sebagai mitra utama. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta mengenai legalitas usaha, jenis dokumen hukum usaha, serta prosedur dasar perizinan usaha. Berdasarkan perbandingan kuesioner pra dan pascakegiatan, tingkat literasi hukum peserta meningkat sekitar 35%. Selain itu, sebagian besar peserta menunjukkan kesiapan awal untuk mulai mengurus legalitas usaha secara bertahap sesuai dengan kapasitas usahanya.Temuan ini menunjukkan bahwa edukasi literasi hukum aplikatif yang disertai pendampingan UMKM berkontribusi positif dalam memperkuat legalitas usaha serta mendukung pemberdayaan ekonomi lokal di tingkat masyarakat.