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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Hikmah Hikmah
Universitas Islam Negeri Palangka Raya
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health

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Analisis Kinerja Keuangan Bank Syariah melalui Pendekatan Rasio Keuangan: Studi Komparatif Nadia Merdiana; Muzalifah Muzalifah; Istiqomah Istiqomah; Hikmah Hikmah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25284

Abstract

Tujuan Penelitian: Menganalisis dan membandingkan kinerja keuangan Bank Aladin Syariah dan Bank Syariah Indonesia pada periode 2022–2024 melalui pendekatan rasio keuangan.Metode Penelitian: Menggunakan metode kuantitatif komparatif dengan teknik independent sample t-test, berbasis data laporan keuangan tahunan resmi kedua bank yang dianalisis melalui rasio CAR, ROA, ROE, BOPO, dan FDR.Originalitas/Novelty: Penelitian ini menitikberatkan pada perbandingan bank syariah berbasis digital dan hybrid dalam konteks perkembangan ekonomi digital di Indonesia, dengan fokus pada efisiensi dan stabilitas kinerja.Hasil Penelitian: Hasil analisis menunjukkan bahwa perbedaan signifikan hanya terdapat pada rasio ROE, sedangkan rasio lainnya tidak menunjukkan perbedaan yang signifikan. Secara umum, Bank Syariah Indonesia memiliki kinerja yang lebih stabil dan efisien dibandingkan Bank Aladin Syariah.Implikasi: Temuan penelitian ini menjadi bahan pertimbangan bagi manajemen perbankan, investor, dan regulator dalam merumuskan strategi pengembangan industri keuangan syariah di Indonesia. Research Objective: To analyze and compare the financial performance of Bank Aladin Syariah and Bank Syariah Indonesia during the 2022–2024 period using a financial ratio approach.Research Method: This study employs a comparative quantitative method with an independent sample t-test technique, using official annual financial statement data from both banks analyzed through CAR, ROA, ROE, BOPO, and FDR ratios.Originality/Novelty: This research focuses on comparing digital-based and hybrid Islamic banks within the context of Indonesia’s digital economic development, emphasizing efficiency and performance stability.Research Results: The findings indicate that a significant difference is only observed in the ROE ratio, while the other ratios do not show significant differences. Overall, Bank Syariah Indonesia demonstrates more stable and efficient financial performance compared to Bank Aladin Syariah.Implications: These results provide important insights for banking management, investors, and regulators in formulating strategies for the development of the Islamic financial industry in Indonesia.
Peran Mahasiswa KKN sebagai Fasilitator dalam Penanganan Sampah Liar melalui Sosialisasi, Pemantauan, dan Penjaringan Aspirasi Masyarakat di Jalan G. Obos 24 Ujung Kota Palangka Raya Rijal Nurdin; Khairunnisa Islami; Hikmah Hikmah; Misbahul Muner; Mariah Ulfah; Eva Widyadhana Qonita Anwar; Linda Purnama Sari; Sandrina Ramadhani; Rahmadi Rahmadi; Hilmi Satria Himawan
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 5 No. 3 (2026): September: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v5i3.3366

Abstract

Illegal dumping remains one of the environmental problems faced by communities, including the area of Jalan G. Obos 24 Ujung, Palangka Raya City. The repeated disposal of waste in inappropriate locations indicates that waste management cannot be addressed solely through clean-up activities, but also requires increased public awareness, continuous monitoring, and adequate waste management facilities that are easily accessible to the community. This community service activity aimed to support the management of illegal dumping through the role of KKN students as facilitators in increasing public awareness, conducting monitoring, and collecting and conveying community aspirations to the Environmental Agency of Palangka Raya City. The method used was a participatory approach involving KKN Group 54, the surrounding community, and the Environmental Agency of Palangka Raya City. The activities were carried out through observation, clean-up of illegally dumped waste, installation of yellow boundary lines and prohibition signs, public outreach, monitoring, and collection of community aspirations. The results showed that although the site had been cleaned, provided with prohibition signs, and followed by public outreach, waste disposal activities were still found at the location. Based on the community's aspirations, one of the main obstacles was the considerable distance of the official waste disposal facility from residential areas. In addition, the provision of new facilities faced budget and land limitations, as well as the absence of an agreement among community members regarding collective contributions. Therefore, addressing illegal dumping requires synergy among the community, government, and relevant stakeholders through continuous education, monitoring, community participation, and the provision of adequate and sustainable waste management facilities.
Co-Authors Eva Widyadhana Qonita Anwar Hilmi Satria Himawan Istiqomah Istiqomah Khairunnisa Islami Linda Purnama Sari Mariah Ulfah Misbahul Muner Muzalifah Muzalifah Nadia Merdiana Rahmadi Rahmadi Rijal Nurdin Sandrina Ramadhani