Return on Assets (ROA) is a measurement of the ability of financial institution management in gaining profit from the use of its assets. The greater the ROA shows the better performance of the company, due to the greater level of return. So we can conclude a BMT bahwasannya profitability levels play a huge role in determining the performance of BMT, and of course the level of profitabil…
Islamic Social Reporting (ISR) is a standard for reporting the social performance of sharia-based companies. Specifically, this index is an extension of social performance reporting that includes community expectations not only regarding the role of companies in the economy, but also the role of companies from a spiritual perspective, which emphasizes social justice related to the envir…
Objective: This study aims to analyze the effect of Profitability, Leverage, and Liquidity on financial distress conditions in state-owned enterprises listed on the IDX during the period 2020-2022. Method: This study is a quantitative study using secondary data obtained from the financial statements of state-owned enterprises listed on the IDX for the period 2020-2022. Results: The result…
Tujuan : Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik TOP management (Komisaris dan Direksi) yaitu latar belakang pendidikan dan masa kerja terhadap kualitas laba perbankan syariah. Metode : Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Jenis data dalam penelitian ini merupakan data sekunder berupa laporan tahunan dan keuangan Bank …
Objective: This study aims to analyze the differences in profitability ratios before, during, and after the COVID-19 pandemic in technology and information sector companies listed on the Indonesia Sharia Stock Index (ISSI). The profitability ratios used in this study are Return on Assets (ROA) and Return on Equity (ROE). Method: This research employs a quantitative approach using descrip…
Objectives : This study aims to analyze the effect of operating cash flows, investing cash flows, financing cash flows, and Good Corporate Governance (GCG) on the profitability of Islamic banks in Indonesia, as measured by Return on assets (ROA) during the 2019–2024 period. The research is motivated by the importance of effective cash flow management in maintaining the financial p…
"Objectives: This study aims to analyze the effect of operational efficiency through the indicators of Net Profit Margin (NPM), Total Asset Turnover (TATO), Cash Conversion Cycle (CCC), and financial policy with the proxy of Debt to Equity Ratio (DER) on the Sustainable Growth Rate (SGR) in retail and manufacturing companies listed on the LQ45 index in Indonesia. This study also conside…
Purpose : The purpose of this study is to analyze whether there is a relationship between the cost of quality and profitability at the company PT. Indocement Tunggal Prakarsa Tbk. Method: This study uses a qualitative approach with descriptive data analysis techniques Result: From the results of the study it can be concluded that the quality costs incurred by the company PT. Indoc…
Moving the real sector is the sharia banking’s first priority for runs its business, because it is considered to more capable to recover economy crisis in a country. Another factor that supports sharia banking is the regulation; UU 21 2008. The regulation enables a bank to use dual banking system; conventional banking and Islamic banking. as any other company. There are several factor…
Penelitian ini bertujuan untuk menguji pengaruh (1) profitabilitas terhadap audit delay, dan (2) sistem pengendalian internal terhadap audit delay pada properti, real estate dan bangunan perusahaan konstruksi yang terdaftar di DES (Daftar Efek Syariah). Jenis penelitian ini diklasifikasikan sebagai penelitian kausatif. Populasi penelitian ini adalah properti, riil perusahaan perkebunan …