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All Journal IBLAM Law Review Balance : Jurnal Akuntansi dan Manajemen
Hasanah , Siti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Financial Sustainability: Analisis Faktor Internal pada Bank Syariah Widodo, Saniman; Lestari, Suryani Sri; Widowati , Mustika; Hasanah , Siti; Sari, Mella Katrina
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.988

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi keberlanjutan keuangan (Financial Sustainability) pada bank syariah di Indonesia selama periode 2018-2023. Financial Sustainability Ratio (FSR) digunakan sebagai variabel dependen, dan Financial to Deposite Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional per perndapatn Operasional (BOPO) dan Non Performing Financing (NPF) merupakan variabel independent. Penelitian ini menggunakan Teknik Purposive Sampling yang diambil dari laporan keuangan triwulanan 10 bank syariah yang tersedia untuk periode 2018-2023 yang menghasilkan 240 data observasi yang valid dan dapat dianalisis. Sumber data berasal dari Laporan Keuangan. Metode analisis yang digunakan menggunakan regresi linerar berganda dengan pengolahan data menggunakan perangkat lunak SPSS 26. Dan hasil penelitian menunjukkan bahwa Financial to Deposit Ratio (FDR) berpengaruh positif dan signifikan terhadap FSR, Capital Adequacy Ratio (CAR) dan Return On Assets tidak berpengaruh signifikan, Beban Operasional per perndapatan operasional memiliki pengaruh negative dan signifikan terhadap FSR Bank Syariah di Indonesia.
KAJIAN YURIDIS MEKANISME PENANGANAN PELANGGARAN NETRALITAS APARATUR SIPIL NEGARA DALAM PENYELENGGARAAN PEMILIHAN UMUM DI KOTA BIMA TAHUN 2019 Muhaemin, Muhaemin; Hasanah , Siti; Arzhi Jiwantara, Firzhal
IBLAM LAW REVIEW Vol. 3 No. 3 (2023): IBLAM LAW REVIEW
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM IBLAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52249/ilr.v3i3.215

Abstract

This research aims to find out and analyze the mechanism for resolving alleged violations of the neutrality of the State Civil Apparatus in holding general elections and to find out and analyze the follow-up to handling violations of the neutrality of the State Civil Apparatus in holding the general elections in Bima City in 2019; The method used in this research is normative-empirical legal research with a statutory approach, conceptual approach, case approach and sociological approach. Based on the results of research on the mechanism for handling violations of the Neutrality of the State Civil Apparatus in holding the general election in Bima City in 2019 involving three state institutions, namely the Regency/City Bawaslu as the entry point for reports or findings of alleged violations of the Neutrality of the State Civil Apparatus, the results of handling violations by the Regency/City Bawaslu then forwarded to the State Civil Service Commission for recommendations. The Regency/City Bawaslu recommendations are followed up by the State Civil Service Commission in the form of sanctions and recommended to the Regional Civil Service Development Officer for implementation. Regarding the imposition of sanctions and recommendations from the State Civil Apparatus Commission, Bima City Regional Civil Service Supervisory Officers were not implemented in accordance with the recommendations, they were implemented according to the recommendations of the State Civil Apparatus Commission.
Co-Authors Firzhal Arzhi Jiwantara Lestari, Suryani Sri Muhaemin Muhaemin Sari, Mella Katrina Widodo, Saniman Widowati , Mustika