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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Inovator : Jurnal Manajemen Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Innovation Multidisipliner Research Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Sundarta, M. Imam
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Moneter : Jurnal Keuangan dan Perbankan

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Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu; Wijayanti, Putriana; Sundarta, M. Imam
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024)
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.639

Abstract

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
Co-Authors Azis, Muchamad Azis Alfayed Azolla Degita Azis Degita Aziz, Azolla Hurriyaturrohman, Hurriyaturrohman Indupurnahayu Khoirunisa, Shinta Tharwiah Maulani, Denia Mohammad Irsyad, Fatih Muniroh, Leny Nugroho, Agung Rinda, Rachmatullaily Tinakartika Rosita, Rika Saputri, Bela Nenih Subakti, Jani Wijayanti, Putriana