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Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Published by Sekolah tinggi ekonomi islam SEBI
ISSN : 23382783     EISSN : 25493876     DOI : https://doi.org/10.35836/jakis
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted papers will be reviewed by journal editors and if it is matched with the journal scope, the paper will be then sent to our peer-reviewers. The journal is SINTA 4 accredited by the Ministry of Research, Technology and Higher Education Republic of Indonesia No. 28/E/KPT/2019 on September 26th, 2019 (Valid until September, 2024) JURNAL AKUNTANSI DAN KEUANGAN ISLAM accepts original manuscripts in the field of Islamics Accounting and Finance, including research reports, application of theory, critical studies and literature reviews. The spread of Islamics Accounting and Finance include: 1. Islamic accounting, 2. Auditing and corporate governance, 3. Accounting and tax regulation and policy for Islamic institutions, 4. Shari’ah auditing and corporate governance, 5. Fnancial and non-financial performance measurement and 6. Disclosure in Islamic institutions and organizations.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
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Search results for , issue "Vol 14, No 1 (2026)" : 1 Documents clear
Analisis Determinan Profitabilitas Bank Umum Syariah di Indonesia Annisa, Maulidya; Rahayu, Yayuk Sri
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1062

Abstract

The objective of this research is to investigate how economic freedom, economic growth, inflation, the capital adequacy ratio (CAR), and non-performing financing (NPF) influence the profitability of Islamic Commercial Banks (ICB) in Indonesia from 2015 to 2024. This research employs a quantitative approach, using panel data regression analysis in Eviews 12. The population consists of Islamic Commercial Banks registered with the Financial Services Authority (OJK) in Indonesia. The data period is from 2015 to 2024 with a total of 14 ICBs. Eight Islamic Commercial Banks were obtained using purposive sampling. The findings of this study indicate that economic freedom has a positive effect on the profitability of Islamic Commercial Banks, while non-performing financing (NPF) has a negative effect. The profitability of Islamic Commercial Banks is not significantly influenced by factors such as economic growth, inflation, and capital adequacy ratio (CAR). Therefore, Islamic Commercial Banks need to prioritize strict financing risk management to control non performing financing (NPF) and continue to implement policies that increase economic freedom to improve their profitability. Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana kebebasan ekonomi, pertumbuhan ekonomi, inflasi, rasio kecukupan modal (CAR), dan pembiayaan bermasalah (NPF) memengaruhi profitabilitas Bank Umum Syariah (BUS) di Indonesia sejak tahun 2015 hingga 2024. Penelitian ini menggunakan pendekatan kuantitatif, yakni menggunakan analisis regresi data panel dengan memanfaatkan perangkat lunak Eviews 12. Populasi yang digunakan terdiri dari BUS di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) untuk periode 2015 sampai dengan 2024, berjumlah total 14 BUS. Delapan BUS diperoleh dengan menggunakan purposive sampling. Temuan penelitian menunjukkan bahwa kebebasan ekonomi berpengaruh positif terhadap profitabilitas BUS, sedangkan pembiayaan bermasalah (NPF) memiliki pengaruh negatif. Profitabilitas BUS tidak dipengaruhi secara signifikan oleh faktor-faktor pertumbuhan ekonomi, inflasi, dan rasio kecukupan modal (CAR). Oleh sebab itu, BUS perlu memprioritaskan pengelolaan risiko pembiayaan yang ketat untuk mengendalikan pembiayaan bermasalah (NPF) dan terus memanfaatkan kebijakan yang meningkatkan kebebasan ekonomi guna meningkatkan kinerja profitabilitas mereka. 

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