Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 3 No. 3: Maret 2024

The Effect of Temporary Syirkah Funds and Other Comprehensive Income on the Capital Performance of Bank Syariah Indonesia Periode 2019-2021

Shofia Annisa Ratnasari (Universitas Sebelas April Sumedang)
Nining Kurniasih (Universitas Sebelas April Sumedang)
Yuyun Yuningsih (Universitas Sebelas April Sumedang)



Article Info

Publish Date
30 Mar 2024

Abstract

Working capital can be interpreted as funds that must be available to finance the company's daily operations. This study aims to examine the effect of temporary syirkah funds and other comprehensive income on capital performance in Islamic Banks in Indonesia during the 2019-2021 period. The method used in this study is a quantitative method using secondary data from monthly financial reports and obtaining as many as 36 samples. The data analysis method used is descriptive statistical testing, classical assumption testing, and multiple analysis testing with the help of the SPSS 29 program. The results of this study show; (1) temporary syirkah funds partially have a significant effect on capital performance at PT Bank Syariah Indonesia for the 2019-2021 period; (2) other comprehensive income partially have a significant effect on capital performance at PT Bank Syariah Indonesia for the 2019-2021 period; and (3) temporary syirkah funds and other comprehensive income simultaneously have a significant effect on capital performance.

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Journal Info

Abbrev

EKOMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam ...