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Journal of Applied Islamic Economics and Finance
Published by Politeknik Negeri Bandung
ISSN : -     EISSN : 27466213     DOI : https://doi.org/10.35313/jaief
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic Economic and Islamic Finance. Islamic economics and finance are strategic issues in the world because of their role and benefit to societies. Therefore, this issue needs more deeply extracted through research. The journal invites scholars, practitioners, and researchers to submit articles to the editorial team. The JAIEF only accepts and reviews the manuscripts that have not been published previously in any language and are not being reviewed for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 259 Documents
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Analisis Pengaruh NPF, FDR, CAR, dan GCG terhadap Profitabilitas Bank Umum Syariah Sarah Salsabila; Ruhadi Ruhadi; Banter Laksana; Nafisah Ruhana
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3764

Abstract

This study aims to examine the effect of NPF, FDR, CAR and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2020 period. The independent variables used are NPF, FDR, CAR, and GCG which are proxied by the board of directors, independent board of commissioners, and sharia supervisory board. While the dependent variable used is return on assets (ROA). Testing this hypothesis uses a path diagram that is processed with WarpPLS version 8.0. The results of this study indicate that the NPF, FDR, CAR and the sharia supervisory board have significant effect on the profitability of Islamic commercial banks, while the independent board of directors and commissioners have no significant effect on the profitability of Islamic commercial banks.
Analisis Pengaruh Faktor-Faktor Internal terhadap Profitabilitas (Studi Kasus PT. Bank Panin Dubai Syariah Tbk.) Anisa Herdian; Benny Barnas; Muhamad Umar Mai; Fifi Afiyanti Tripuspitorini
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3765

Abstract

This study aims to determine the internal factors that can affect the profitability of Bank Panin Dubai Syariah. The dependent variable used in this study is profitability which is proxied by Return on Assets. Meanwhile, the independent variables in this study are Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio, and Operating Income Operating Costs. The data in this study were obtained from the publication of the quarterly financial reports of Panin Dubai Sharia Bank for the period 2011 to 2020 with a total of 40 data. The method used is multiple linear regression analysis and the results show that the Capital Adequacy Ratio has a significant positive effect on Return on Assets, Non-Performing Financing has no effect on Return on Assets, Financing to Deposit Ratio has a significant negative effect on Return on Assets, and Operational Costs have a significant negative effect on Return on Assets.
Pengaruh CAR, NPF, FDR dan BOPO terhadap Profitabilitas BPRS di Indonesia Irma Rizky Destiani; Ine Mayasari; Destian Arshad Darulmalshah Tamara; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3766

Abstract

This study aims to determine the effect of Capital Adequency Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Efficiency Ratio (OER) on profitability as measured by Return On Assets (ROA) and Return On Equity (ROE) at Sharia Rural Banks in Indonesia for the 2014-2021 period. This research uses multiple linear regression analysis method. The data used is secondary data, namely Islamic banking statistics that have been published on the official page of the Financial Services Authority (OJK). The results of this study conclude that CAR and NPF have no effect on ROA. Furthermore, FDR has a positive effect on ROA while BOPO has a negative effect on ROA. Then CAR has a positive effect on ROE. Furthermore, NPF and FDR have no effect on ROE, while BOPO has a negative effect on ROE.
Analisis Komparatif Kinerja Keuangan Bank Umum Konvensional dan Bank Umum Syariah di Indonesia dengan Metode RGEC Sonia Ulfa Fadila; Endang Hatma Juniwati; Fatmi Hadiani; Deiana Suherlan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3772

Abstract

This study aims to analyse and compare the financial performance of Conventional Commercial Banks as the Holding Company of Banks and Sharia Commercial Banks in Indonesia in 2016 – 2020 uses the RGEC method. The Risk Profile aspect uses the ratio of NPL, NPF, LDR, FDR. The Good Corporate Governance aspect uses the GCG composite rating. The Earnings aspect uses the ratio of ROA, ROE, BOPO. The Capital aspect uses the CAR ratio. This study uses a different test using the Independent Sample T-test and the Mann Whitney test. The output of this research is there is no difference in the NPL and NPF ratio. The ratio of LDR and FDR shows that there is a difference. There is no difference in performance on the GCG composite rating. In the aspect of earnings, ROA, ROE, and BOPO, it shows that there are differences in performance. The CAR ratio shows that there are differences in performance.
Analisis Pengaruh Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Healthcare yang Terdaftar di Indeks Saham Syariah Indonesia Lathifa Husna; Ruhadi Ruhadi; Hasbi Assidiki Mauluddi; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3776

Abstract

This study was conducted to determine the effect of profitability on firm value in healthcare sector companies listed on the Indonesia Sharia Stock Index (ISSI) 2017-2020. This study is a quantitative study with a causal associative approach using secondary data, the data sample was determined by the purposive sampling method and resulted in a sample of 11 companies with annual financial statements during the 2017-2020 period to obtain 44 observational data. Profitability is proxied by Return on Equity (ROE) and the firm value indicated by Tobin’s Q. This research uses the path analysis method with WarpPLS. The results of the study state that profitability has a significant effect of firm value.
Analisis Perbandingan Profitabilitas Bank Syariah BUMN Sebelum dan Sesudah Merger Menjadi Bank Syariah Indonesia Anisa Nurjanah; Djoni Djatnika; Iwan Setiawan; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3801

Abstract

This study is entitled Comparative Analysis of the Profitability of State-Owned Sharia Banks Before and After the Merger to Become a Bank Syariah Indonesia (BSI). The purpose of this study is to determine whether there is a difference in the profitability of the three BUMN Syariah Banks, namely BRI Syariah, BNI Syariah, and Bank Syariah Mandiri, 1 year before the merger, namely 2020 to 1 year after the merger, namely in 2021. The type of data used in this study is secondary data sourced from the financial statements of BRI Syariah, BNI Syariah, Bank Syariah Mandiri, and Bank Syariah Indonesia, with a quarterly timeline from 2020-2021. The method used in this study is the normality test and the different tests using the Independent Simple T-Test for normally distributed data and the Mann-Whitney U test for data not normally distributed. The results obtained from this study are that there is a difference in Gross Profit Margin between BRI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks 1 year before the merger and 1 year after the merger (when it has become a Bank Syariah Indonesia). At the same time, between BNI Syariah with Bank Syariah Indonesia, there is no difference. Likewise, with Net Profit Margin, there is a difference in Net Profit Margin between BRI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks 1 year before the merger and 1 year after the merger (when it has become a Bank Syariah Indonesia), while between BNI Syariah and There is no difference between Islamic Banks in Indonesia. Furthermore, there is no difference in Return on Assets and Return on Equity between BRI Syariah, BNI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks is 1 year before the merger with 1 year after the merger (when it has become a Bank Syariah Indonesia).
Pengaruh Faktor Fundamental terhadap Return Saham Perusahaan Kategori Jakarta Islamic Index di Bursa Efek Indonesia Putri Deliana Febrianti; Dadang Hermawan; Mochamad Edman Syarief; Lya Amailiya
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3815

Abstract

This study aims to investigate the impact of the fundamental elements of the company as seen through financial ratios, including the Current Ratio (CR), Return on Equity (ROE), Debt to Equity Ratio (DER), Earnings Per Share (EPS), Price Earning Ratio (PER), and macroeconomic variables Inflation and BI Rate on stock returns of companies in the Jakarta Islamic Index category on the Indonesia Stock Exchange in the period 2015-2020. Panel data regression analysis is the data analysis method employed, while E-Views 9 is the data analysis tool. According to the study's findings, the Jakarta Islamic Index's stock returns are significantly and negatively impacted by the BI Rate. Meanwhile the Jakarta Islamic Index's stock returns are not significantly impacted by CR, DER, ROE, EPS PER, or inflation.
Analisis Pengaruh Pengungkapan CSR dan EPS terhadap Nilai Perusahaan dengan Size sebagai Variabel Moderasi Marsya Salsabila Gartiwa; Leni Nur Pratiwi; Endang Hatma Juniwati; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3823

Abstract

The purpose of this study is to examine the impact of CSR disclosure and EPS on firm value in mining companies listed on the ISSI, with size acting as a moderating variable. This is based on the fluctuating firm value, the increase in conflicts related to CSR, and the difference in firm value proxied by Tobin's Q and EPS. A purposive sampling technique was used to obtain the number of research samples, with 15 mining companies consistently registered at ISSI for the 2016-2020 period. This is a quantitative study that employs multiple regression analysis with panel data and moderated regression analysis with a statistical data processing application. According to the results, CSR disclosure has a negative and insignificant effect, whereas EPS has a positive and significant effect on firm value. Simultaneously, CSR and EPS disclosures have a significant effect, and the size variable is unable to moderate this effect.
Pengaruh Profitabilitas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Komparasi Sebelum dan Selama Pandemi Covid-19 Triastuty Wulandari; Leni Nur Pratiwi; Nafisah Ruhana; Rosma Pakpahan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3851

Abstract

The entry of Covid-19 has affected many corporate sectors, especially food and beverage companies. Good management skills are needed so that companies can face all economic conditions that affect the company's financial performance. The purpose of this study is to analyze the effect of profitability prorated by ROE, firm value prorated by SIZE, and capital structure prorated by DER on firm value before and during Covid-19. This research is a quantitative study with secondary data, the number of samples is 10 food and beverage companies with financial reports for 2016-2020, so that 60 observational data are obtained uses panel regression analysis method. The results of this study indicate that partially ROE has a significant positive effect on Tobin's Q, while SIZE and DER have no significant effect on Tobin's Q before Covid-19. Meanwhile, during the Covid-19 period, ROE had a significant positive effect and DER had a significant negative effect on Tobin's Q, while SIZE had no significant effect on Tobin's Q.
Analisis Pengaruh Penerapan Green Banking dan Efisiensi Biaya Operasional terhadap Profitabilitas Bank Umum Syariah di Indonesia Salma Nabila Mustika; Kristianingsih Kristianingsih; Fifi Afiyanti Tripuspitorini; Tjetjep Djuwarsa
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3861

Abstract

The purpose of this study is to determine whether the implementation of green banking and operational cost efficiency can affect the profitability of Sharia Commercial Banks in 2016-2020. The variables used in this study are indicators of green banking as an exogeneous variables, BOPO as an intervening variable, and ROA as an endogenous. The type of data used in this study is secondary data in the form of panel data sourced from the annual reports of each Sharia Commercial Bank registered with the Financial Services Authority (OJK) in 2016-2020. Hypothesis testing is done by using a path analysis model. The results indicate that the implementation of green banking has a negative and significant effect on BOPO and has no direct effect on ROA of Sharia Commercial Banks. While, BOPO has negative and significant effect on ROA of Sharia Commercial Banks.

Page 16 of 26 | Total Record : 259

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