This study aims to analyze the effect of Capital Structure, Sustainable Finance, and Islamic Social Reporting (ISR) on Financial Performance proxied by Return on Equity (ROE) in Islamic Commercial Banks during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance (ICG) as a moderating variable. This research employs a quantitative approach using secondary data o…
Perbankan syariah merupakan sistem perbankan yang beroperasi berdasarkan prinsip syariah Islam, seperti larangan riba, keadilan, transparansi, dan kemitraan antara bank dan nasabah. Prinsip tersebut diterapkan melalui produk tabungan berbasis akad kerja sama, di mana keuntungan diperoleh dari kegiatan usaha yang halal dan produktif guna menciptakan hubungan yang adil dan saling menguntungkan. T…
Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio, Debt to Asset Ratio, dan Ukuran Perusahaan terhadap Financial Distress pada Bank Syariah Indonesia dan Malaysia pada tahun 2017–2022. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data pada penelitian ini merupakan data sekunder yang diperoleh dari database Moody’s Analytics Bank Focus melalui s…
ABSTRACT Islamic Court (Pengadilan Agama/PA), as the executor of judicial power, is the sole state institution authorized to settle Sharia economic cases through litigation. In carrying out this authority, ideally (das sollen), the PA should have its own procedural law (formal law) that aligns with the characteristics of Sharia economic substantive law, integrated, precise, systematic, comprehe…
The economic health of a country can be measured through its banking sector, which plays a vital role in maintaining monetary stability. This study aims to analyze the effects of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) in Sharia Commercial Banks (BUS) in Indonesia …
Every company has the main goal, namely to obtain maximum profits, and the Islamic banking sector is no exception. The main challenge for Islamic banks currently is to realize the trust of stakeholders, because stakeholder trust will have a positive impact on the development of the bank itself. The purpose of this research is to determine the influence of Islamic Social Reporting (ISR) disclosu…
Tujuan dari dilakukannya penelitian ini adalah untuk menguji pengaruh earning per share, return on equity, return on assets terhadap return saham syariah. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Indeks selama periode 2017-2022. Pengambilan sampel dilakukan de…
The development of sharia accounting in recent years has shown significant progress, particularly in the Sharia financial services sector, which includes Islamic banking, non-bank financial institutions (IKNB), and the Islamic capital market. The growing demand for Islamic accounting necessitates continued research in this field. Therefore, this study aims to explore Sayyid Qutb's thoughts on I…
Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh kecukupan modal, risiko pembiayaan, dan tingkat likuiditas terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada Bank Umum Syariah di Indonesia periode 2013-2023. Populasi dalam penelitian ini adalah 13 Bank Umum Syariah yang ada di Indonesia periode 2013-2023. Teknik yang digunakan dalam pengambilan…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Fraud Triangle dan Shariah Compliance terhadap kecurangan laporan keuangan yang diukur dengan F-Score. Fraud Triangle diukur dengan tekanan (Financial Stability), kesempatan (ineffective monitoring), dan Rasionalisasi. Shariah Compliance diukur dengan Islamic incomr ratio, dan luasan pengungkapan. Sampel terdiri dari 9 bank syaria…
The Islamic capital market has become one of the important instruments in the development of the national economy in Indonesia. In recent years in Indonesia, the sharia-based financial sector has experienced significant growth. This study aims to analyze the effect of Islamic stock index, sukuk and Islamic mutual funds on Indonesia's economic growth for the period 2014-2022. The research method…
-
Tujuan penelitian ini untuk mengetahui bagaimana pengaruh pendapatan bagi hasil mudharabah dan rasio pembiayaan atas simpanan (FDR) terhadap profitabilitas pada BPD Sumsel Syariah dan BPD Riau Syariah. Data yang digunakan dalam penelitian ini adalah data sekunder, yaitu data triwulanan dari bulan Maret 2006 sampai dengan bulan Juni 2009. Hasil estimasi terhadap model regresi pada BPD Sumsel Sya…
This research is aimed to analyze the causal relationship between financing extended and liquidity of Islamic hanking in Indonesia period March 2003 to December 2007 by using secondary data. This research is using quantitative and qualitative technic analyze, whereas quantitative analysis by using simple regression and Granger Causality method. Based on re suit, this research is only has uni-di…
The purpose of this research is to know how the impact of the financing on financial performance of sharia banks in Indonesia. The term of financial performance in this research is liquidity and eaming aspects. The data that used in this research is secondary data, firom Maret 2003 until September 2008. This study uses simple regression. The results show that financing affects financial perform…
-