https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/issue/feed JPS (Jurnal Perbankan Syariah) 2022-04-26T15:03:06+07:00 Sri Rahmany srirahmanyzahra@gmail.com Open Journal Systems <p align="justify">JPS (Jurnal Perbankan Syariah) published in printed form and online, published by LPPM Publishing &amp; Printing under the auspices of Pusat Penelitian dan Pengabdian Masyarakat of Sekolah Tinggi Ilmu Ekonomi Syariah Bengkalis. JPS contains the results of field research and library research or the results of thoughts about banking and Islamic banking. JPS functions as a place for academics, scientists, researchers, practitioners and industry to share views on banking and Islamic banking as outlined in scientific papers.<br><strong>Print ISSN:&nbsp;</strong> <a title="Cek ISSN LIPI" href="https://issn.lipi.go.id/terbit/detail/1584938278" target="_blank" rel="noopener"><strong>2721-6241</strong></a><br><strong>Online ISSN: <a title="Cek ISSN LIPI" href="https://issn.lipi.go.id/terbit/detail/1584938702" target="_blank" rel="noopener">2721-7094</a></strong><br><strong>DOI: <a href="https://doi.org/10.46367/jps" target="_blank" rel="noopener">10.46367/jps</a></strong><br><strong>Accreditation:</strong> <em>in progress</em><br><strong>Editor in Chief:</strong> Sri Rahmany<br><strong>Language:</strong> Bahasa Indonesia and English<br><strong>Author Fees/APC:</strong> Free<br><strong>Publication Frequency:</strong> <strong>April</strong> and <strong>October</strong>&nbsp;each year.</p> https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/479 Islamic Social Reporting Factors For The Indonesian Islamic Commercial Banks 2022-04-26T15:03:06+07:00 Budi Sukardi budi.sukardi@iain-surakarta.ac.id Widiatmini Widiatmini widiatmini124y4@gmail.com Fachrurazi Fachrurazi ferry.7co@iainptk.ac.id <p align="justify">Islamic social reporting as part of the responsibility of Islamic banks in fulfilling Islamic social performance reporting can also be a priority for investors in making investment decisions. The use of the Islamic social reporting Index in the disclosure of company reports aims to fulfill investors' spiritual desires in the form of accountability to Allah. This study aims to determine the effect of firm age, firm size, and profitability on Islamic social reporting disclosure in Indonesian commercial banks. The study used quantitative methods, and the research population used the financial statements of 11 Indonesian Islamic commercial banks registered with the financial services authority (OJK) from 2014 to 2019. The research sample used 5 Indonesian Islamic commercial banks registered with the OJK and published from 2014 to 2019, using a purposive sampling technique. The data analysis technique with panel data was processed using EViews 10. The results showed that company age significantly affected Islamic social reporting disclosures; company size and profitability did not affect Islamic social reporting disclosures. The research has practical implications and contributes to the fulfillment of investor confidence and the accountability of Islamic companies to stakeholders to manage public fund investments according to sharia principles and sharia compliance standards.</p> 2022-04-26T14:49:14+07:00 Copyright (c) 2022 JPS (Jurnal Perbankan Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/481 Analisis SWOT Produk Pembiayaan Di Bank Muamalat Pada Masa Pandemi 2022-04-26T15:03:06+07:00 Muhamad Fauzin Nur fauzinnmuhamad@gmail.com Lilik Rahmawati lilikrahmawati@uinsby.ac.id <p align="justify">Financing is a banking product that is needed by society. As part of the business run by Bank Muamalat, financing during the pandemic is interesting to study, considering that the pandemic has had an impact on Islamic banking. This study aims to determine the performance and identification of internal and external conditions of financing at the Bank Muamalat Surabaya Darmo branch office using SWOT analysis. The study used a qualitative descriptive approach with SWOT as an analytical tool. Consists of two types of data, those are primary and secondary data obtained using interviews, observation, questionnaires, and documentation techniques. Data triangulation was done by interview method. The study results show that the financing performance at Bank Muamalat Surabaya Darmo branch office during the pandemic continued to run by focusing on the Islamic segment for the productive financing and consumptive financing channelled to Talang haji funds, multipurpose funds, and mortgages. The current financing position is in the first quadrant which supports the implementation of an aggressive strategy.</p> 2022-04-26T14:50:45+07:00 Copyright (c) 2022 JPS (Jurnal Perbankan Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/510 Pengaruh Kualitas Pelayanan, Good Coorporate Governance Dan Strategi Pemasaran Terhadap Loyalitas Nasabah 2022-04-26T15:03:06+07:00 Restu Fajar Maulida maulida842@gmail.com Nadia Roosmalita Sari nadiaroosmalitasari@gmail.com <p align="justify">This study aims to show the effect of service quality, good corporate governance, and marketing strategy on customer loyalty at Bank Panin Dubai Syariah Malang regional office. The research data used is primary data in a questionnaire with quantitative methods. The sampling method used non-probability sampling with Roscoe theory and obtained 40 respondents. Data were analyzed by the multiple linear regression method using SPSS software. Prior to data analysis, validity, reliability, and classical assumptions were tested. The results showed that service quality, good corporate governance, and marketing strategy simultaneously affected customer loyalty. At the same time, partial service quality, good corporate governance, and marketing strategy have a positive and significant effect on customer loyalty. This research can complement existing theories and help Panin Dubai Syariah Bank Malang regional office improve service quality, governance, and marketing strategies to increase customer loyalty.</p> 2022-04-26T14:52:00+07:00 Copyright (c) 2022 JPS (Jurnal Perbankan Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/506 Faktor-Faktor Yang Mempengaruhi Ekuitas Merek Pada Pengguna Mobile Banking Bank Syariah Indonesia 2022-04-26T15:03:06+07:00 Anindita Imam Basri anindita@upy.ac.id Ika Desti Yuliana ikadesty9@gmail.com <p align="justify">This research aims to show the effect of trust, perceived quality, brand awareness, and brand loyalty on the brand equity of mobile banking users of Bank Syariah Indonesia in the Special Region of Yogyakarta. This research is a quantitative research using secondary data and primary data. The research sampling technique used purposive sampling. The questionnaire was distributed using google form with a sample size of 105 respondents. Data analysis used multiple linear regressions. The results showed that partially trust, brand awareness, and brand loyalty positively and significantly affect brand equity. Perceived quality has no significant effect on brand equity. Simultaneously has a significant effect. Trust, brand awareness, and brand loyalty can be used as factors influencing brand equity and can be used by Bank Syariah Indonesia in increasing the brand equity of mobile banking.</p> 2022-04-26T14:53:00+07:00 Copyright (c) 2022 JPS (Jurnal Perbankan Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/509 Peran Net Interest Margin Dalam Memediasi Hubungan Faktor-Faktor Yang Mempengaruhi Return On Asset 2022-04-26T15:03:06+07:00 Puji Endah Purnamasari pujiendah@uin-malang.ac.id Intan Iriana Renanda intanirianarenanda@gmail.com <p align="justify">This research aims to show the effect of capital adequacy ratio (CAR), non-performing financing (NPF), and operating costs of operating income (OCOI) on return on assets (ROA) with net interest margin (NIM) as an intervening variable. This quantitative research uses secondary data in panel data with a purposive sampling technique. The sample used was five Islamic commercial banks (ICB) registered with the Financial Services Authority (FSA) from 2016 to 2020. Data analysis uses descriptive, stationary, regression, classical assumptions, and path analysis. This research shows that CAR, NPF, and OCOI partially do not affect NIM. CAR has a positive and significant effect on ROA. OCOI has a negative effect on ROA. NPF does not affect ROA. NIM has a positive and significant effect on ROA. NIM cannot mediate the effect of CAR on ROA. However, NIM can mediate the effect of NPF and OCOI on ROA. This research complements existing theories and can be used to reference ICB in improving performance.</p> 2022-04-26T14:54:02+07:00 Copyright (c) 2022 JPS (Jurnal Perbankan Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/473 Efek Merger Dan Akuisisi Terhadap Kinerja Keuangan Perusahaan Go Public 2022-04-26T15:03:06+07:00 Mia Kurniati miakurniati66@gmail.com Asmirawati Asmirawati khaula.asmiraa@gmail.com <p align="justify">This study aims to show the financial performance of companies listed on the Indonesian stock exchange before and after mergers and acquisitions. This study uses a quantitative approach, with the population being all companies listed on the Indonesian stock exchange. The sampling technique uses purposive sampling to obtain a total sample of 45 companies. This study uses six financial ratios, namely, return on equity (ROA), net profit margin (NPM), quick ratio (QR), debt to asset ratio (DAR), total asset turnover (TATO), and price earning ratio (PER). Data analysis using the Wilcoxon rank test. The results showed significant differences in the ROA and NPM values before and after mergers and acquisitions were carried out. Then the value of QR, DAR, TATO, and PER is no significant difference before and after mergers and acquisitions. This study can be a reference for company owners in making decisions for mergers and acquisitions of companies.</p> 2022-04-26T14:58:18+07:00 Copyright (c) 2022 JPS (Jurnal Perbankan Syariah)