Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Sitira Novitasari
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Data Akuntansi Bank Umum Syariah di Indonesia: Perspektif Sebelum dan Saat COVID-19 Sitira Novitasari; Farida Diyan Pertiwi; Muslihun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8390

Abstract

The global pandemic known as Covid-19 has impacted nearly every country, including Indonesia. In addition to its impact on the health sector, the economic realm, including Islamic Banking, is among the most affected sectors. A financial institution, known as a bank, plays a crucial role in a country's economy. The sustained performance and profitability of banks are vital for the continuous operation of Islamic banks as intermediaries. This research aims to assess the impact of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Total Assets, and Operational Costs on the Operating Income (BOPO) influencing the Return on Equity (ROE) during the Covid-19 pandemic in Islamic Commercial Banks in Indonesia. The analytical approach employed is Multiple Linear Regression Analysis. The results of the partial study, as indicated by the t-test, reveal that CAR, FDR, NPF, and Total Assets do not exert a significant effect on profitability (ROE), whereas BOPO significantly influences profitability (ROE).
Pengaruh Data Akuntansi Bank Umum Syariah di Indonesia: Perspektif Sebelum dan Saat COVID-19 Sitira Novitasari; Farida Diyan Pertiwi; Muslihun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8390

Abstract

The global pandemic known as Covid-19 has impacted nearly every country, including Indonesia. In addition to its impact on the health sector, the economic realm, including Islamic Banking, is among the most affected sectors. A financial institution, known as a bank, plays a crucial role in a country's economy. The sustained performance and profitability of banks are vital for the continuous operation of Islamic banks as intermediaries. This research aims to assess the impact of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Total Assets, and Operational Costs on the Operating Income (BOPO) influencing the Return on Equity (ROE) during the Covid-19 pandemic in Islamic Commercial Banks in Indonesia. The analytical approach employed is Multiple Linear Regression Analysis. The results of the partial study, as indicated by the t-test, reveal that CAR, FDR, NPF, and Total Assets do not exert a significant effect on profitability (ROE), whereas BOPO significantly influences profitability (ROE).
Co-Authors Farida Diyan Pertiwi Muslihun