Jurnal Perbankan Syariah Darussalam (JPSDa)
Vol. 4 No. 2 (2024): Juli 2024

Analisis Efisiensi Penggunaan Modal Kerja Keuangan Syariah

Ekaningsih, Lely Ana Ferawati (Unknown)
Rohmah , Faizzahtur (Unknown)



Article Info

Publish Date
31 Jul 2024

Abstract

The purpose of this study is to analyze the efficiency of the use of Islamic financial working capital at BMT UGT Sidogiri, Glenmore Branch, Banyuwangi Regency. This study uses applied research. Sampling using a purposive sampling technique. The data source used is secondary data in the form of financial reports of Islamic entities for the 2015-2019 period. The use of working capital is calculated using the liquidity ratio, debt ratio, and working capital profitability ratio. The results of the study indicate that the liquidity ratio in the form of a current ratio experienced fluctuations that tended to decrease while the debt ratio in the form of a debt-to-equity ratio experienced good fluctuations while the ratio of total debt to total assets experienced fluctuations that changed then the profitability ratio increased at the beginning of the year and decreased at the end of the year. The conclusion shows that the efficient working capital used at BMT UGT Sidogiri Glenmore Branch, Banyuwangi Regency has proven to be very efficient, this shows that BMT UGT Sidogiri Glenmore Branch, Banyuwangi can be trusted in managing its working capital as QS. Al-Anfal verse 27:8.

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Journal Info

Abbrev

JPSDa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Perbankan Syariah Darussalam (JPSDA) aims to provide a channel for the publication of articles based on original research as well as commentaries on a range of areas including of Islamic banking, bank and non-bank financial institutions, management of financial institutions, and economics and ...