KHITABAH: Khazanah Penelitian Perbankan Syariah

PENGARUH EARNING PER SHARE DAN VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM

Ihrom Jaelani, Rival Feriansah, Adi Saputra — Tue, 30 Dec 2025 00:00:00 +0000

This study aims to analyze the effect of earnings per share (EPS) and trading volume on stock returns of Islamic banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employed a quantitative approach with descriptive and verification methods. The sample was determined using a purposive sampling technique with BRIS, BTPS, PNBS, and ARTO stocks as the research objects. The data used were secondary data obtained from financial reports and IDX stock market data. Data analysis techniques included multiple linear regression analysis, t-test, F-test, correlation coefficient, and coefficient of determination. The results showed that EPS and trading volume, both partially and simultaneously, had a positive and significant effect on stock returns of Islamic banks.

PENGARUH PENGUNGKAPAN GREEN BANKING DAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN BANK SYARIAH

Misbahul Khoer, Atep Nur Hidayatullah, Algistiana Algistiana — Tue, 30 Dec 2025 00:00:00 +0000

This study examines the influence of Green Banking and Islamic Social Reporting (ISR) Disclosure on Firm Value in Islamic Banks listed on the Indonesia Stock Exchange (IDX). The urgency of this research arises from regulatory obligations (POJK 51/2017) regarding sustainable finance, as well as the inconsistency in the quality of Green Banking and ISR disclosures among Islamic banks, which have the potential to influence investor perceptions and Firm Value in the capital market. This study uses a quantitative approach with a descriptive survey method. Data analysis techniques applied include classical assumption tests, correlation coefficients, determination coefficients, t-tests, multiple linear regressions, and F-tests. The research population is all Islamic Banks listed on the IDX, with samples selected using purposive sampling techniques. The results of the study indicate that: (1) Green Banking Disclosure has a positive and significant effect on Firm Value. (2) Islamic Social Reporting Disclosure also has a positive and significant effect on Firm Value, even with a more dominant contribution. (3) Green Banking and Islamic Social Reporting Disclosure simultaneously (together) have a significant effect on Firm Value. The implications of this research emphasize that the integration of environmental commitment (Green Banking) and Islamic Social Reporting (ISR) is a crucial factor for Islamic Banks to build market trust and optimize Company Value.

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH

Akmaludin Akmaludin, Arni Utami Putri, Sofi Sofiatul Huda — Tue, 30 Dec 2025 00:00:00 +0000

This study examines the influence of Intellectual Capital and Good Corporate Governance (GCG) on the Financial Performance of Islamic Banks, considering the strategic role of banks in improving operational effectiveness and profitability. The urgency of this research arises from the gap between the potential of Intellectual Capital owned by banks and the implementation of optimal corporate governance practices, which directly impact financial performance. This quantitative research uses a documentary survey method on the quarterly financial reports of three Islamic banks (BSI, BTPN Syariah, and PNBS) for the period 2021–2024. Data analysis techniques applied include classical assumption tests, multiple linear regression, t-tests, F-tests, and correlation and determination coefficient analyses. The results of the study indicate that Intellectual Capital, Good Corporate Governance, and Financial Performance of Islamic banks are generally in the high category. Specifically, the findings indicate that: 1) Intellectual Capital has a positive and significant effect on financial performance. 2) Good Corporate Governance has a positive and significant effect on financial performance. 3) Intellectual Capital and GCG simultaneously have a significant effect on bank financial performance. The implications of this study emphasize the importance of maintaining and improving employee Intellectual Capital and implementing Good Corporate Governance practices to optimize financial performance and competitiveness of Islamic banks in a sustainable manner

PENGARUH MANAJEMEN PEMBELAJARAN DAN KOMPETENSI INSTRUKTUR TERHADAP MUTU LULUSAN LEMBAGA KURSUS DI KABUPATEN CIAMIS

Acim Acim, Vira Febriani, Rismayanti Rismayanti — Tue, 30 Dec 2025 00:00:00 +0000

This study examines the influence of Learning Management and Instructor Competence on Graduate Quality at course institutions in Ciamis Regency. The urgency of this research is based on the demands for improving the quality of non-formal education as mandated by national education regulations, as well as the persistent inconsistency in the application of Learning Management and Instructor Competence levels among course institutions, which has the potential to affect graduate quality and public trust in the course institutions. This study uses a quantitative approach with a descriptive survey method. The data analysis techniques used include classical assumption test, correlation analysis, coefficient of determination, t-test, multiple linear regression, and F-test. The research population was all course institutions operating in Ciamis Regency, with samples determined using purposive sampling techniques. The results of the study indicate that: (1) Learning Management has a positive and significant effect on Graduate Quality; (2) Instructor Competence has a positive and significant effect on Graduate Quality and has a more dominant influence; and (3) Learning Management and Instructor Competence simultaneously have a significant effect on Graduate Quality. The implications of this study confirm that effective learning management supported by competent instructors is a key factor in improving the Quality of Graduates of course institutions, so it needs to be developed in an integrated and sustainable manner.

PENGARUH NPF DAN CAR TERHADAP FINANCIAL DISTRESS PADA BANK UMUM SYARIAH DEVISA DAN NON-DEVISA

Reni Farida Yanti, Dian Abdul Fatah, Rifaul Pratama — Tue, 30 Dec 2025 00:00:00 +0000

This study aims to analyze the effect of Non-Performing Financing (NPF) and Capital Adequacy Ratio (CAR) on Financial Distress in Foreign Exchange and Non-Foreign Exchange Islamic Commercial Banks in Indonesia. The study uses a quantitative approach with descriptive methods. The research sample was determined through purposive sampling, consisting of three Islamic Commercial Banks, namely PT Bank Syariah Indonesia Tbk, PT Bank Panin Dubai Syariah Tbk, and PT Bank BTPN Syariah Tbk, with a five-year research period and a total of 15 observation data. The data used are secondary data sourced from the banks' annual financial reports. Data analysis techniques include correlation coefficient analysis, determination coefficient analysis, multiple linear regression, t-test, and F-test using the SPSS program. The results of the study indicate that partially Non-Performing Financing (NPF) and Capital Adequacy Ratio (CAR) have a positive and significant effect on Financial Distress, and simultaneously NPF and CAR have a significant effect on Financial Distress in Foreign Exchange and Non-Foreign Exchange Islamic Commercial Banks.

PENGARUH SUKUK OUTSTANDING DAN PERINGKAT SUKUK TERHADAP PROFITABILITAS BANK

Acim Acim, Rida Taufik Hidayat, Tia Yuliasari — Tue, 30 Dec 2025 00:00:00 +0000

This study examines the influence of Sukuk Outstanding and Sukuk Ratings on the Profitability of Islamic Banks listed on the Indonesia Stock Exchange. The urgency of this research is based on the phenomenon of fluctuations in Islamic bank profitability despite an increase in sukuk issuance, as well as differences in sukuk ratings that reflect the level of risk and credit quality of banks. This study uses a quantitative approach with descriptive and verification methods. Data analysis techniques include correlation coefficients, coefficients of determination, t-tests, multiple linear regressions, and F-tests. The results show that Sukuk Outstanding has a positive and significant effect on Islamic Bank Profitability, Sukuk Ratings have a positive and significant effect on Islamic Bank Profitability, and Sukuk Outstanding and Sukuk Ratings simultaneously have a significant effect on Islamic Bank Profitability. The implications of this research emphasize the importance of optimal sukuk management and improving the quality of sukuk ratings to support the performance and sustainability of Islamic banks