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Muhammad Helmy Reza
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INDONESIA
Jurnal Perbankan Syariah
Published by Universitas Islam Negeri Mataram
ISSN : -     EISSN : 29622425     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Perbankan Syariah (JPS) merupakan jurnal yang diterbitkan oleh Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Mataram. Terbit dalam 2 periode tiap tahunnya, pada bulan Juni dan Desember. JPS berfungsi sebagai wadah bagi akademisi, ilmuwan, peneliti, praktisi, dan industri untuk berbagi pandangan tentang perbankan dan perbankan syariah, manajemen perbankan syariah, kinerja keuangan bank syariah, aspek-aspek produk dan jasa perbankan syariah, dan kajian-kajian keuangan lainnya yang dituangkan dalam karya tulis ilmiah. Jurnal Perbankan Syariah berfungsi sebagai wadah bagi akademisi, ilmuwan, peneliti, praktisi, dan industri untuk berbagi pandangan tentang perbankan dan perbankan syariah, manajemen perbankan syariah, kinerja keuangan bank syariah, aspek-aspek produk dan jasa perbankan syariah, dan kajian-kajian keuangan lainnya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 47 Documents
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Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Profitabilitas Bank Syariah di Indonesia (Studi Empiris Bank Umum Syariah di Indonesia) Istiani; Hayati, Sirrul
Jurnal Perbankan Syariah Vol. 4 No. 1 (2025): Jurnal Perbankan Syariah
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v4i1.13726

Abstract

This research is a quantitative associative study aimed at analyzing the influence of capital structure and company size on profitability in Islamic commercial banks in Indonesia. The data used are financial statements from January 2021 to December 2023 obtained from financial statistical reports registered with the Financial Services Authority (OJK). The sampling method used purposive sampling by conducting data tests using IBM SPSS Statistics. Data analysis techniques used classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of the multiple regression test, it was found that simultaneously, capital structure and company size affect profitability, while partially, capital structure does not significantly affect profitability and company size has a positive and significant effect on profitability.
Analisis Dampak Strategi Merger dan Akuisisi terhadap Kinerja dan Keberlangsungan Perusahaan di Indonesia: Studi kasus pada PT GoTo Gojek Tokopedia Tbk Intan Rani; Anindya Eva Susandari; Rizka Sovyana Devy; Ahmad Nailul Hal Al Karim; Atika Dyah Perwita
Jurnal Perbankan Syariah Vol. 5 No. 1 (2026): Jurnal Perbankan Syariah (JPS)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v5i1.14883

Abstract

This study aims to analyze the impact of merger and acquisition strategies on the financial performance and corporate sustainability of PT GoTo Gojek Tokopedia Tbk. The research employs a quantitative approach with a descriptive-comparative design by comparing financial indicators before and after the merger. Secondary data were obtained from annual and quarterly financial statements for the 2021–2024 period. The results show that post-merger, GoTo experienced consistent net revenue growth from IDR 11.3 trillion in 2022 to IDR 15.89 trillion in 2024. Alongside this growth, the company successfully achieved significant operational efficiency, evidenced by a reduction in operating losses from IDR 36.19 trillion to IDR 10.72 trillion during the same period. Despite a net loss anomaly in 2023 driven by goodwill reversal, the company's capital structure in 2024 indicates a more stable condition with controlled liabilities. The merger strategy has proven to have successfully shifted the company's business orientation from an inefficient hypergrowth phase to a sustainable, structural phase of profitability.
Pengaruh Berita Ekonomi dan Sentimen Investor Terhadap Minat Investasi Mahasiswa di Pasar Modal Lalu Ahmad Ramadani; Sabrang Gilang Gemilang; Muhammad Helmy Reza
Jurnal Perbankan Syariah Vol. 5 No. 1 (2026): Jurnal Perbankan Syariah (JPS)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v5i1.15392

Abstract

The development of information technology has provided wider access to the capital market and has encouraged a growing interest in investment among university students. Exposure to economic news and market sentiment circulating among investors becomes an external factor that may influence students’ perceptions and investment decisions. This study aims to analyze the influence of economic news and investor sentiment on the investment interest of students in the Capital Market Study Group (KSPM) NTB for the period of 2023–2024. The research method used is a quantitative approach with an associative research type, and data analysis was conducted using multiple linear regression. The results show that, partially, the economic news variable (X₁) has a significant effect on investment interest (Y), with a t-value of 7.235 > t-table value of 1.669 and a significance level of 0.000 < 0.10. The investor sentiment variable (X₂) also has a significant effect on investment interest (Y), with a t-value of 6.045 > t-table value of 1.669 and a significance level of 0.000 < 0.10. Simultaneously, both variables significantly influence students’ investment interest, with an F-value of 200.703 > F-table value of 2.39 and a significance level of 0.000 < 0.10. Therefore, it can be concluded that economic news and investor sentiment are important external factors that significantly encourage students’ interest in investing in the capital market.
Analisis Tingkat Kesehatan Bank Syariah yang Terdaftar di Bursa Efek Indonesia (BEI) dengan Metode RGEC Rusman Azizoma Rusman Azizoma; Hariono; Sri Mulya Hastuti
Jurnal Perbankan Syariah Vol. 5 No. 1 (2026): Jurnal Perbankan Syariah (JPS)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v5i1.15421

Abstract

To give a complete picture of how resilient and adaptable Islamic banks are to major shifts in the economy, research on the state of health of Indonesian Islamic banks prior to, during, and following the COVID-19 pandemic is crucial. Analyzing the state of Islamic banks' health prior to, during, and following the COVID-19 epidemic is the goal of this study. Using purposive sampling and the criteria of releasing financial reports to the public prior to, during, and following the COVID-19 epidemic, the study employs a descriptive quantitative approach with a population of Islamic banks' financial reports filed on the Indonesia Stock Exchange. Financial ratio analysis is the data analysis method used in this study to evaluate bank financial performance utilizing the RGEC method. The findings of the study indicate that, based on the RGEC analysis, Bank BTPN Syariah is a healthy bank overall, making it highly resilient to adverse effects from external variables and condition changes. However, because Bank Panin Dubai Syariah is categorized as unhealthy, it is thought to be less resilient to major adverse effects from shifting circumstances and other outside forces.
Pengaruh Pembiayaan Bagi Hasil, Kualitas Aset, dan Efisiensi Operasional Terhadap Profitabilitas Bank BCA Syariah Dimas Syahreza; Ahmad Dedi Humaedi; Aby Nurzaman; Atut Inayatul Hamdiah; Aldi Firdaus
Jurnal Perbankan Syariah Vol. 5 No. 1 (2026): Jurnal Perbankan Syariah (JPS)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v5i1.15422

Abstract

This study aims to examine the impact of profit-and-loss sharing financing (Mudharabah and Musyarakah), non-performing financing (NPF), and operational efficiency (BOPO) on the profitability (ROA) of PT Bank BCA Syariah during the macroeconomic shock period (2018-2025). A quantitative time-series method was employed using Newey-West Standard Errors regression on 32 quarterly data points to resolve autocorrelation issues. The findings reveal that Mudharabah, Musyarakah, and NPF ratios do not significantly affect ROA. Conversely, BOPO has a significant and negative effect on profitability. The originality of this research lies in stress-testing the classical intermediation theory during a crisis, proving that financing expansion loses its profit-generating power due to real sector paralysis, while regulatory relaxation successfully neutralizes NPF risks. Practically, this implies that Islamic banks must prioritize extreme cost-efficiency as the primary survival mechanism during a recession rather than forcing financing expansion. The limitation of this study is its single-entity observation; future research is recommended to utilize national Islamic banking panel data.
Analisis Pengaruh TATO, Asset Growth, dan CAR terhadap ROA pada Bank Perekonomian Rakyat Syariah (BPRS) Periode 2021-2024 annisya putri; Irsad Andriyanto, M.Si.
Jurnal Perbankan Syariah Vol. 5 No. 1 (2026): Jurnal Perbankan Syariah (JPS)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v5i1.15438

Abstract

The revocation of business licenses of BPRS by the OJK indicates problems in the financial performance of banks and emphasizes the need to improve profitability as a measure of bank performance. This research is designed to examine the impact of TATO, Asset Growth, and CAR on ROA in BPRS during 2021–2024. This is an associational quantitative study employing secondary data collected from the publication of financial statements of BPRS from 2021-2024 on OJK and related BPRS websites. The analysis of data is performed through panel data regression analysis with Eviews. The findings reveal that TATO has a positive and significant influence on ROA, Asset Growth does not have an impact on ROA, and CAR positively influences ROA. It can be concluded that asset management and capital adequacy play more critical roles than asset growth in improving ROA.
Perspektif Maqashid Al-Syariah terhadap Ta'zir dan Ta'widh dalam Mitigasi Moral Hazard Nasabah Bank Syariah di Indonesia Safwira Guna Putra; Muslihun
Jurnal Perbankan Syariah Vol. 5 No. 1 (2026): Jurnal Perbankan Syariah (JPS)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v5i1.15615

Abstract

Islamic banking prioritizes wealth protection (li hifz al-mal) as a core principle in financing contracts, yet faces significant moral hazard risks from customers who delay or default on payment obligations. This study examines the implementation of ta'zir and ta'widh in Indonesian Islamic banking as instruments for mitigating moral hazard within the maqashid syariah framework. Employing a qualitative approach with a normative empirical design, data were collected through in-depth interviews with informants selected purposively based on their relevance and expertise, and analyzed using the interactive model by Miles and Huberman. The findings reveal that ta'zir and ta'widh are understood as multidimensional instruments: protecting the wealth of depositors, disciplining and educating borrowers, and enforcing contractual justice. Ta'zir functions as a preventive and educational sanction, while ta'widh serves as compensation for actual losses incurred due to default. Islamic banks clearly distinguish between customers who intentionally delay payment and those who are genuinely unable to pay. In cases of genuine inability, banks refrain from demanding margins and fines, yet ensure principal repayment to safeguard the rights of depositors. This study strengthens the argument that maqashid syariah operates not only at the normative level but is effectively translated into institutional instruments and operational practices in Islamic banking. The practical implications call for Islamic banks to strengthen education and socialization regarding the normative objectives of ta'zir and ta'widh, ensuring transparent, consistent, and socially beneficial application. Keywords: ta'zir, ta'widh, maqashid syariah, moral hazard, Islamic banking.

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