Analysis of the Effect of Islamic Income Ratio (ISIR) on The Profitability of Sharia Banks in Indonesia

Authors

  • Nur Ahmadi Bi Rahmani Universitas Islam Negeri Sumatera Utara
  • Dedy Lazuardi Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
  • Nuri Aslami Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.30829/jombi.v2i2.9423

Abstract

The purpose of this study is to examine the impact of the Islamic Income Ratio (IsIR) on the profitability of Islamic banks in Indonesia over the five years 2012-2019. This study employs a quantitative method and draws on secondary data sources. It was decided to apply a basic linear regression methodology. The Islamic Income Ratio (IsIR) is the independent variable, and the profitability is proxied by the Return on Assets (ROA) as the dependent variable. The data processing analytic tools were SPSS 22.0. The findings revealed that a partially Islamic Income Ratio (IsIR) positively and statistically significantly impacted profitability in the study.Keywords: Islamic Income Ratio (IsIR), profitability

Author Biographies

Nur Ahmadi Bi Rahmani, Universitas Islam Negeri Sumatera Utara

Fakultas Ekonomi dan Bisnis Islam

Nuri Aslami, Universitas Islam Negeri Sumatera Utara

Fakultas Ekonomi dan Bisnis Islam

References

Badri ,Rico Elhando. Analisis Perbandingan Kinerja Bank Syariah Mandiri dan Bank Muamalat Menggunakan Islamicity Performance Index, dalam Ekuivalensi Jurnal Ekonomi Bisnis, Vol. 5, No. 1, April. 2019.

Dendawijaya, Lukman. Manajemen Perbankan, Edisi Kedua, Jakarta: Ghalia Indonesia. 2005.

Ghozali , Imam & Anis Chairiri. Teori Akuntansi, (Semarang: Badan Penerbit UNDIP). 2007.

Hartanto, Rudy, et. all, Analisis Pendapatan Non Halal Perbankan Syariah di Indonesia, Sumber dan Penggunaannya, Jurnal Ekonomi Syariah, Vol. 4, No. 2, Agustus 2019, h. 163.2019.

Kasmir. Analisis Laporan Keuangan, Cetakan ke-3, Jakarta: PT. Raja Grafindo Persada. 2010.

Karim, Adiwarman. Analisis Fiqih dan Keuangan Edisi Ketiga, Jakarta: PT. Raja Grafindo Persada. 2004.

Munawir. Analisis Laporan Keuangan, Edisi kelima, Yogyakarta: Liberty. 2011.

Rahmani, Nur Ahmadi Bi. Metodologi Penelitian Ekonomi, Medan: FEBI UINSU PRESS. 2016.

Rahmani, Nur Ahmadi Bi. Pengaruh Return On Asset Dan Return On Equity Terhadap Price Earning Ratio Pada Perusahaan Yang Terdaftar Di JII. TANSIQ: Jurnal Manajemen Dan Bisnis Islam 1 (2) vol. 2018.

Rahmani, Nur Ahmadi Bi. Analisis Pengaruh Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR) terhadap Return On Asset (ROA) dan Return On Equity (ROE) Pada Perusahaan Bank Umum Syariah. HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam 1 (1) vol. 2017.

Suharyadi, & Purwanto. STATISTIKA: Untuk Ekonomi dan Keuangan Modern, Jakarta: Salemba Empat. 2011.

Downloads

Published

2020-12-30

Issue

Volume: 02, Number: 02, 2020

Section

Articles

License

Authors who submit papers to Journal of Management and Business Innovations (JOMBI) under a CC-BY license do so under the Open Access facility and pay to have their paper freely available online. Authors will be asked to sign an Open Access license agreement prior to publication.

Articles published under this arrangement are made freely available online upon publication without subscription barriers to access. Users of such published articles are entitled to use, reproduce, disseminate, or display these articles provided that:

  • The original authorship is properly and fully attributed;

  • The journal and publisher are attributed as the original place of publication with correct citation details given;

  • If an original work is subsequently reproduced or disseminated not in its entirety but only in part or as a derivative work this is clearly indicated.

Authors are also entitled to deposit the final electronic version of the article into an institutional or centrally organized subject repository upon publication. This is provided that they include a link to the published version of the article on the journal's web site, and that the journal and JOMBI are attributed as the original place of publication, with correct citations given.

This broad license has been developed to facilitate open access to, and free use of, original works of all types for personal, research and educational use.

In the future JOMBI may choose to produce printed copies of articles in bound form. This means that articles will reach a wider audience than users of the web-based journals we produce, and that articles will be available in durable form. Without prejudice to the terms of the license (see Author Information section of this website) we reserve the right to reproduce author's articles in this way.