JPS (Jurnal Perbankan Syariah) https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps <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> en-US srirahmanyzahra@gmail.com (Sri Rahmany) deckydb@gmail.com (Decky Hendarsyah) Thu, 14 Oct 2021 13:30:06 +0700 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Religiusitas, Persepsi Dan Motivasi Nasabah Terhadap Keputusan Memilih Perbankan Syariah https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/342 <p align="justify">This research aims to see how much influence religiosity, perception, and motivation have on choosing Islamic banking. This research is quantitative research with data collection methods using survey methods and questionnaires. Samples were selected by non-probability sampling and convenience sampling. Questionnaires were distributed to 96 CIMB Niaga Syariah Medan customers, and 61 questionnaires were returned. Data analysis using multiple regression test using SPSS tool. The study results found simultaneously that religiosity, perception, and motivation influenced the decision to choose Islamic banking. Partially, motivation has a positive effect on the decision to choose Islamic banking. In contrast, religiosity has a negative value and does not affect the decision to choose Islamic banking and perception, does not affect the decision to choose Islamic banking.</p> Muhammad Zuhirsyan, Nurlinda Nurlinda Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/342 Thu, 14 Oct 2021 12:00:38 +0700 Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/346 <p align="justify">This research aims to analyze the effect of capital adequacy ratio (CAR), financing risk (NPF), and operational efficiency (BOPO) on profitability (ROA) with liquidity level (FDR) as an intervening variable in Islamic commercial banks (ICB) in Indonesia in 2015 to 2019. The data used is secondary data in panel data, taken from the annual reports published by each ICB official website. Data analysis used multiple linear regression and path analysis. The results of this study found that CAR has a negative effect on ROA, NPF has a negative effect on ROA, BOPO has a negative effect on ROA, FDR has a positive effect on ROA, CAR has a negative effect on FDR, NPF has a negative effect on FDR, BOPO has a positive effect on FDR liquidity. At the same time, FDR cannot be an intervening variable in the relationship of CAR, NPF, BOPO to ROA. This research provides insight for ICB in maintaining the value of NPF and BOPO to increase the company's net profit.</p> Sasabila Tisat Anisa, Saiful Anwar Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/346 Thu, 14 Oct 2021 12:02:53 +0700 Optimization Of Human Resources Management In Islamic Banking https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/375 <p align="justify">So far, the rapid development of Islamic banking has not been supported by competent resources according to Islamic principles. The resources contained in Islamic banking so far have been a shift from conventional banking, resulting in the incompetence of these resources in Islamic banking. This study aims to analyze the optimization of human resource management in Islamic banking following Islamic principles. The method in this research is descriptive analysis with a qualitative approach. The analysis uses deductive and inductive techniques from various published literature. The results of the study show that human resources in Islamic banking are not yet optimal. The development and development of available resources must align with the position, training, and development of attitudes and managerial skills instilled with Islamic financial and ethical principles. Islamic banking must cooperate with universities in the coaching process to absorb potential resources with added value and have Islamic-based competencies.</p> Fitra Azkiya Firdiansyah Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/375 Thu, 14 Oct 2021 12:59:29 +0700 Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/361 <p align="justify">This study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sampling technique. The sample used is three Islamic commercial banks registered with the financial services authority from 2017 to 2020. Data analysis includes descriptive test, stationary test, regression test, classical assumption test, path analysis test, and Sobel test. The results of this study indicate that mudharabah financing and ijarah financing do not affect ROA. Murabahah and BOPO financing has negative and significant effects on ROA. BOPO did not mediate the effect of mudharabah, murabahah, and ijarah financing on ROA.</p> Linda Devy Ramadhani, Taufikur Rahman Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/361 Thu, 14 Oct 2021 13:05:18 +0700 Komparasi Determinan Pembiayaan Pada Bank Mandiri Dan Bank Syariah Mandiri https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/379 <p align="justify">The purpose of this research is to show the differences in financing between Bank Mandiri and Bank Syariah Mandiri; the effect of the inflation rate on financing; the influence of the BI-7 day repo rate on financing; the influence of the number of third party funds on financing; the effect of the statutory reserve requirement on financing. This research uses a quantitative approach with associative and comparative types of research. The sampling technique used was the purposive sampling method. The test uses a hypothesis test and an independent sample test to compare the financial performance of the two banks. The results showed that the inflation rate, BI-7 day repo rate, and the minimum reserve requirement had no effect on financing at Bank Mandiri and Bank Syariah Mandiri. While third-party funds partially have a positive and significant effect on financing at Bank Mandiri and Bank Syariah Mandiri. There is a significant difference between financing between Bank Mandiri and Bank Syariah Mandiri. This research can provide input for Islamic banking, especially Bank Mandiri and Bank Syariah Mandiri, in determining profit-sharing financing policies.</p> Lantip Susilowati, Nita Sistiani Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/379 Thu, 14 Oct 2021 13:09:35 +0700 Efek Diversifikasi Pembiayaan Sektor Ekonomi Terhadap Profitabilitas Dan Risiko Bank Syariah Di Indonesia https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/388 <p align="justify">Financing in Islamic banking can be regarded as an investment because Islamic banking is a fund manager (<em>mudharib</em>) from the owner of the funds (<em>shahibul maal</em>), namely the customer. This research aims to show that investment diversification can minimize risk and increase profitability in Islamic banking. This study uses a quantitative method with a multiple linear regression model with 14 independent and 2 dependent variables. The data used is secondary data obtained from the Islamic banking statistics of the Financial Services Authority. The result of this research is that diversification of financing based on the economic sector has no effect on profitability but affects risk in reducing default. This research has implications for reducing the risk of default in Islamic banking, marked by the performance and quality of Islamic banking financing getting better.</p> Muhammad Khozin Ahyar Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/388 Thu, 14 Oct 2021 13:11:56 +0700 Pengaruh Kinerja Keuangan Dan Inflasi Terhadap Return On Asset Pada Bank Umum Syariah Di Indonesia https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/369 <p align="justify">This research aims to show the effect of capital adequacy ratio (CAR), financing to deposit ratio (FDR), non-performing financing (NPF), operating expenses on operating income (OEOI), and inflation partially and simultaneously on return on assets (ROA) at Sharia Commercial Bank in Indonesia. This type of research is a quantitative research using secondary data based on panel data. The research population consisted of 11 Islamic Commercial Banks in Indonesia using the purposive sampling technique so that 220 samples were obtained. The data analysis technique used is panel data regression method, classical assumption test, coefficient of determination, t-test, and f-test. The results show that CAR has a positive and significant effect on ROA, FDR has a negative and insignificant effect on ROA, NPF, and inflation has a positive effect and is not significant on ROA. At the same time, OEOI has a negative and significant effect on ROA. Simultaneously all independent variables have a significant effect on ROA.</p> Idris Saleh Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/369 Thu, 14 Oct 2021 13:14:45 +0700 Determinan Dana Pihak Ketiga Bank Umum Syariah Di Indonesia https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/389 <p align="justify">Third-party funds at Islamic commercial banks in Indonesia fluctuated. The factors that determine the accumulation of third-party funds are essential for Islamic banks' financial stability and management. This study aims to show and describe the effect of gross domestic product and inflation on third-party funds partially and simultaneously. The research method used is descriptive-associative with a quantitative approach. The population used is Islamic commercial banks in Indonesia. Data analysis using multiple linear regression. The results show that gross domestic product and inflation partially affect third-party funds in Islamic commercial banks in Indonesia. Meanwhile, simultaneously gross domestic product and inflation have a significant effect with a contribution of 85.5% to third-party funds in Islamic commercial banks in Indonesia. The increase in third-party funds depends on Indonesia's macroeconomic conditions, the dominant macroeconomic influencing the collection of third-party funds in Islamic commercial banks in Indonesia.</p> Dadang Husen Sobana, Ricky Hamzah, Sri Habibah Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/389 Thu, 14 Oct 2021 13:17:59 +0700 Financial Distress Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/381 <p align="justify">Companies engaged in the food and beverage business have a very high chance of success in running their business, given the increasingly high level of food and beverage consumption for the community. Information based on financial ratios needs to be improved in other forms of financial analysis to ascertain the future risk level. The purpose of this study is to analyze financial distress for food and beverage sub-sector companies listed on conventional stocks and Islamic stocks on the Indonesia Stock Exchange in the period 2015-2020. Financial distress analysis uses the Altman Z-Score bankruptcy prediction approach. The results of the study indicate that companies that experience accounting losses do not necessarily experience financial distress. Companies whose shares are listed on the Sharia stock index tend to experience healthier financial conditions and do not experience financial distress. Sharia shares of food and beverage sub-sector companies on the Indonesia Stock Exchange have good resistance to financial distress. This is supported by the high and stable value of Inti Agri Resources' shares compared to the shares of other companies.</p> Martinus Robert Hutauruk, Mansyur Mansyur, Muhammad Rinaldi, Yisar Renza Situru Copyright (c) 2021 JPS (Jurnal Perbankan Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/381 Thu, 14 Oct 2021 13:20:57 +0700