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All Journal Journal of Artificial Intelligence and Digital Business Riset Akuntansi dan Bisnis Indonesia
Emilia, Nadia
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Pengaruh CAR, FDR, NPF, BOPO Terhadap ROA Bank Muamalat Emilia, Nadia; Ananda, Annisa Septri; Yuniar, Halmaita Selvy
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.v4i2.570

Abstract

Penelitian ini mengkaji dampak Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) serta Return on Assets (ROA) di Bank Muamalat selama periode 2014-2022. Pentingnya penelitian ini terletak pada pemahaman tentang elemen-elemen yang mempengaruhi profitabilitas bank syariah di tengah persaingan di sektor keuangan. Kesenjangan penelitian terjadi karena mayoritas studi sebelumnya lebih menekankan pada ROE dan efisiensi operasional tanpa mempertimbangkan keterkaitan langsung antara variabel-variabel ini dan ROA dalam konteks perbankan syariah, terutama setelah pandemi. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi berganda, yang melibatkan data laporan keuangan tahunan Bank Muamalat dari tahun 2014 hingga 2022. Hasil dari penelitian ini menunjukkan bahwa CAR dan FDR memiliki pengaruh positif walaupun tidak signifikan terhadap ROA, NPF juga tidak menunjukkan pengaruh yang signifikan, sementara BOPO terbukti berpengaruh negatif dan signifikan terhadap ROA, yang menunjukkan bahwa efisiensi operasional memainkan peran penting dalam menentukan profitabilitas aset bank. Temuan ini memberikan dampak pada manajemen Bank Muamalat untuk merumuskan strategi operasional dan pembiayaan guna meningkatkan pengelolaan aset serta profitabilitas.
Maqashid Al-Syariah Implementation and Its Impact on SDGs Achievement in Lampung Baznas (2020–2024) Emilia, Nadia; Fasa, M. Iqbal; Etika, Citra
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.474

Abstract

Purpose: This study aims to analyze the effect of Maqasid Al-Syariah on the achievement of Sustainable Development Goals (SDGs) at BAZNAS of Lampung Province during the period 2020–2024. Methodology: This study employed a quantitative approach using a survey method with questionnaires distributed to 98 mustahik respondents selected by purposive sampling. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) with SmartPLS software. Results: The results indicate that Maqasid Al-Syariah has a positive and significant effect on the achievement of SDGs, with a T-statistic value of 4.396 and a p-value of 0.000. The coefficient of determination shows that Maqasid Al-Syariah explains 34.1% of the variation in the SDGs achievement. Conclusions: The implementation of Maqasid Al-Syariah principles, including the protection of religion, life, intellect, lineage, and wealth, contributes significantly to sustainable development through zakat empowerment programs at BAZNAS Lampung Province. Limitations: This study is limited to one regional zakat institution, namely BAZNAS Lampung Province, with data collected only from mustahik respondents during 2020–2024. This may not fully represent the broader impact of zakat institutions in Indonesia’s economy. Contribution: This study provides empirical evidence linking classical Maqasid Al-Syariah principles to global SDGs within regional zakat institutions, offering zakat managers and policymakers insights for designing sustainable, inclusive development strategies, especially in post-pandemic economic recovery.
Co-Authors Ananda, Annisa Septri Citra Etika Fasa, M. Iqbal Yuniar, Halmaita Selvy