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All Journal Journal of Shariah Economics MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Muhammad Ahsan
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Implementation of sustainable innovation as sharia-based on the resto-pool development strategy of business Dina Nur Wulandari; Muhammad Ahsan
JOURNAL OF SHARIA ECONOMICS Vol. 5 No. 2 (2023): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v5i2.584

Abstract

Thesis with the title "Application of Sustainable Innovation as a Sharia-Based Resto-Karaoke Business Development Strategy (Comparative Study at the Muslim Generation Restaurant, Sumenep Madura and K-Broo True Family Karaoke Syariah Sidoarjo)". Aims to: Analyze the implementation of the Sharia-based restaurant-karaoke business concept at Resto Generasi Muslim in Sumenep and K-Broo True Family Karaoke Syariah in Sidoarjo. 2. Analyze the application of sustainable innovation at Resto Generasi Muslim in Sumenep and K-Broo True Family Karaoke Syariah in Sidoarjo. 3. Analyze the most effective business development strategies implemented in sustainable innovation to increase sales at Resto Generasi Muslim and K-Broo True Family Karaoke Syariah. This research utilizes a phenomenological approach and a qualitative comparative study. Data sources include primary data and secondary data obtained through observation, interviews, and documentation. Key informants include owners, managers, supervisors, employees, and customers of the Muslim Generation Resto in Sumenep and K-Broo True Family Karaoke Syariah in Sidoarjo. Data analysis is performed using techniques from Creswell.
Analisis Pengaruh FDR dan BOPO terhadap Kinerja Keuangan (ROA dan ROE) pada Bank Syariah Indonesia Fathmah Hanum; Mugiyati Mugiyati; Muhammad Ahsan; Saiful Bakhri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/s3dqnp35

Abstract

The establishment of Bank Syariah Indonesia (BSI) through the merger of three state-owned Islamic banks marked a significant transformation in Indonesia’s Islamic banking industry, creating new challenges and opportunities related to profitability, financing expansion, and operational efficiency. Financial performance during the post-merger period can be evaluated through profitability indicators, particularly Return on Assets (ROA) and Return on Equity (ROE), which reflect management effectiveness in utilizing assets and shareholders’ equity. Quarterly financial statement data from 2021–2025 were analyzed using descriptive statistics, Pearson correlation, and multiple linear regression to examine the relationship between Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (BOPO), and financial performance. The findings indicate that FDR is positively associated with profitability, suggesting that increased financing distribution contributes to improved financial returns. Conversely, BOPO demonstrates a strong negative relationship with both ROA and ROE, indicating that operational efficiency plays a decisive role in enhancing profitability. The regression results confirm that FDR and BOPO jointly explain a substantial proportion of variations in financial performance, with BOPO emerging as the more dominant determinant. These findings highlight that the success of BSI’s post-merger transformation is driven not only by financing growth but also by the ability to maintain operational efficiency. The study contributes empirical evidence on the financial dynamics of Indonesia’s largest Islamic bank during the post-pandemic recovery and institutional consolidation period.
Co-Authors Dina Nur Wulandari Fathmah Hanum Mugiyati Saiful Bakhri