{"id":"https://openalex.org/W3000293617","doi":"https://doi.org/10.15408/aiq.v11i2.11588","title":"The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia","display_name":"The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia","publication_year":2019,"publication_date":"2019-12-30","ids":{"openalex":"https://openalex.org/W3000293617","doi":"https://doi.org/10.15408/aiq.v11i2.11588","mag":"3000293617"},"language":"en","primary_location":{"id":"doi:10.15408/aiq.v11i2.11588","doi":"https://doi.org/10.15408/aiq.v11i2.11588","is_oa":true,"landing_page_url":"https://doi.org/10.15408/aiq.v11i2.11588","pdf_url":null,"source":{"id":"https://openalex.org/S2738705613","display_name":"Al-Iqtishad Journal of Islamic Economics","issn_l":"2087-135X","issn":["2087-135X","2407-8654"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315219","host_organization_name":"Jakarta State Islamic University","host_organization_lineage":["https://openalex.org/P4310315219"],"host_organization_lineage_names":["Jakarta State Islamic University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.15408/aiq.v11i2.11588","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027013437","display_name":"Muhamad Nadratuzzaman Hosen","orcid":"https://orcid.org/0000-0001-5958-8564","observed_orcids":["https://orcid.org/0000-0001-5958-8564","https://orcid.org/0000-0002-9452-3544"]},"institutions":[{"id":"https://openalex.org/I153562115","display_name":"Syarif Hidayatullah State Islamic University Jakarta","ror":"https://ror.org/00c7fav87","country_code":"ID","type":"education","lineage":["https://openalex.org/I153562115"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Nadratuzzaman Hosen","raw_affiliation_strings":["UIN Syarif Hidayatullah Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UIN Syarif Hidayatullah Jakarta","institution_ids":["https://openalex.org/I153562115"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001580789","display_name":"Ferry Jie","orcid":"https://orcid.org/0000-0002-6287-8471","observed_orcids":["https://orcid.org/0000-0002-6287-8471"]},"institutions":[{"id":"https://openalex.org/I12079687","display_name":"Edith Cowan University","ror":"https://ror.org/05jhnwe22","country_code":"AU","type":"education","lineage":["https://openalex.org/I12079687"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Ferry Jie","raw_affiliation_strings":["Edith Cowan University, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Edith Cowan University, Australia","institution_ids":["https://openalex.org/I12079687"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065311389","display_name":"Syafaat Muhari","orcid":"https://orcid.org/0000-0002-0750-6886","observed_orcids":["https://orcid.org/0000-0002-0750-6886"]},"institutions":[{"id":"https://openalex.org/I4405260883","display_name":"Institut Ilmu Al-Quran (IIQ) Jakarta","ror":"https://ror.org/04dvqcr82","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405260883"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Syafaat Muhari","raw_affiliation_strings":["Institut Ilmu Al-Qur'an (IIQ), Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ilmu Al-Qur'an (IIQ), Jakarta","institution_ids":["https://openalex.org/I4405260883"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5087060506","display_name":"Muhammad Khairman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I153562115","display_name":"Syarif Hidayatullah State Islamic University Jakarta","ror":"https://ror.org/00c7fav87","country_code":"ID","type":"education","lineage":["https://openalex.org/I153562115"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Khairman","raw_affiliation_strings":["UIN Syarif Hidayatullah Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UIN Syarif Hidayatullah Jakarta","institution_ids":["https://openalex.org/I153562115"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.9293,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.97422165,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"11","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.7910000085830688},{"id":"https://openalex.org/keywords/bank-profitability","display_name":"bank profitability","score":0.7749999761581421},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.8930000066757202},{"id":"https://openalex.org/keywords/capital-adequacy-ratio","display_name":"capital adequacy ratio","score":0.8659999966621399},{"id":"https://openalex.org/keywords/loan-to-deposit-ratio","display_name":"loan to deposit ratio","score":0.9950000047683716},{"id":"https://openalex.org/keywords/islamic-social-reporting","display_name":"Islamic social reporting","score":0.8479999899864197},{"id":"https://openalex.org/keywords/islamic-banking-in-indonesia","display_name":"Islamic banking in Indonesia","score":0.5360000133514404}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8638520240783691},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.7540304660797119},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.6488136649131775},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.6348851919174194},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5428164005279541},{"id":"https://openalex.org/C16969640","wikidata":"https://www.wikidata.org/wiki/Q1070805","display_name":"Capital adequacy ratio","level":3,"score":0.5318161249160767},{"id":"https://openalex.org/C2993700298","wikidata":"https://www.wikidata.org/wiki/Q457753","display_name":"Islamic banking","level":3,"score":0.4685180187225342},{"id":"https://openalex.org/C87450203","wikidata":"https://www.wikidata.org/wiki/Q831940","display_name":"Operating expense","level":2,"score":0.4277617931365967},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.36176103353500366},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.32364434003829956},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3195844888687134},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2575356066226959},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10184022784233093},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0783068835735321},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.15408/aiq.v11i2.11588","doi":"https://doi.org/10.15408/aiq.v11i2.11588","is_oa":true,"landing_page_url":"https://doi.org/10.15408/aiq.v11i2.11588","pdf_url":null,"source":{"id":"https://openalex.org/S2738705613","display_name":"Al-Iqtishad Journal of Islamic Economics","issn_l":"2087-135X","issn":["2087-135X","2407-8654"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315219","host_organization_name":"Jakarta State Islamic University","host_organization_lineage":["https://openalex.org/P4310315219"],"host_organization_lineage_names":["Jakarta State Islamic University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:62b3db614bb445088a8ab5762cca1b08","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/62b3db614bb445088a8ab5762cca1b08","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, Vol 11, Iss 2 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.15408/aiq.v11i2.11588","doi":"https://doi.org/10.15408/aiq.v11i2.11588","is_oa":true,"landing_page_url":"https://doi.org/10.15408/aiq.v11i2.11588","pdf_url":null,"source":{"id":"https://openalex.org/S2738705613","display_name":"Al-Iqtishad Journal of Islamic Economics","issn_l":"2087-135X","issn":["2087-135X","2407-8654"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315219","host_organization_name":"Jakarta State Islamic University","host_organization_lineage":["https://openalex.org/P4310315219"],"host_organization_lineage_names":["Jakarta State Islamic University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","score":0.4300000071525574,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W204614558"],"related_works":["https://openalex.org/W4391669728","https://openalex.org/W7223194607","https://openalex.org/W7221225411","https://openalex.org/W1960108819","https://openalex.org/W2800682517","https://openalex.org/W2566620269","https://openalex.org/W4390871288","https://openalex.org/W3123263601","https://openalex.org/W3169908807","https://openalex.org/W2994343024"],"abstract_inverted_index":{"This":[0],"study":[1,47,77,111,163],"aims":[2],"to":[3,13,36,49,56,65,82,90,123,188,207],"analyze":[4],"the":[5,38,51,58,67,86,103,110,116,124,136,153,159,162,171],"performance":[6],"of":[7,31,40,45,63,69,71,94,105,109,115,126,138,143,152,161,178],"Capital":[8,202],"Adequacy":[9,203],"Ratio":[10,15,23,204,209],"(CAR),":[11,205],"Financing":[12,206],"Deposit":[14,208],"(FDR),":[16,210],"Net":[17,211],"Income":[18,212],"Margin":[19],"(NIM),":[20,214],"Operating":[21],"Expenses":[22],"(OER),":[24],"Maqasid":[25,144],"Sharia":[26,145],"Index":[27,30,62,146],"(MSI),":[28,224],"and":[29,61,130,147],"Islamic":[32,72,80,148,154,180,184,227,316],"Social":[33,149,228,317],"Reporting":[34,150,229,318],"(ISR)":[35,230],"influence":[37],"level":[39,104,125,137,142],"profitability.":[41,106,127,139],"The":[42,76,92,107,140],"main":[43,172],"purpose":[44],"this":[46],"is":[48,96],"complete":[50],"previous":[52],"research":[53],"with":[54],"try":[55],"add":[57],"variables":[59,118,168],"MSI":[60,248],"ISR":[64,250],"estimating":[66],"change":[68],"profitability":[70],"banks":[73,155,185],"in":[74,85,156,158],"Indonesia.":[75,236,257],"conducted":[78],"eight":[79],"Banks":[81],"be":[83],"analyzed":[84],"period":[87,160],"from":[88],"2010":[89,271],"2012.":[91],"tool":[93],"analysis":[95],"used":[97],"multiple":[98],"linear":[99],"regression":[100],"for":[101],"predicting":[102],"results":[108],"show":[112],"that":[113,165],"all":[114],"independent":[117],"are":[119,132,169],"significantly":[120,133],"affected":[121,134],"simultaneously":[122],"Partially,":[128],"NIM":[129,301],"OER":[131],"by":[135],"low":[141],"implementation":[151],"Indonesia":[157],"proves":[164],"these":[166],"two":[167],"not":[170],"indicator":[173],"or":[174],"a":[175],"major":[176],"achievement":[177],"most":[179],"banks,":[181],"even":[182],"though":[183],"should":[186],"refer":[187],"attain":[189],"mashlalah":[190],"(public":[191],"interest).Abstrak:Penelitian":[192],"ini":[193,240,259,276,284],"bertujuan":[194],"untuk":[195,251],"menganalisis":[196],"kinerja":[197],"yang":[198,304],"ditunjukkan":[199],"oleh":[200],"rasio":[201],"Marging":[213],"Biaya":[215],"Operasional":[216,219],"terhadap":[217,231,307],"Pendapatan":[218],"(BOPO),":[220],"Indeks":[221,226,311,315],"Maqashid":[222,312],"Syariah":[223,313],"dan":[225,249,302,314],"profitabilitas":[232,253,293],"bank":[233,254,265,294,329,332],"syariah":[234,255,266,295,333],"di":[235,256],"Tujuan":[237],"dari":[238],"penelitian":[239,275,283],"adalah":[241],"melengkapi":[242],"penelitian-penelitian":[243],"sebelumnya":[244],"dengan":[245],"menambahkan":[246],"variabel":[247,290,322],"mengestimasi":[252],"Penelitian":[258],"menggunakan":[260,277],"data":[261],"tahunan":[262],"pada":[263,267],"delapan":[264],"periode":[268],"antara":[269],"tahun":[270],"hingga":[272],"2012":[273],"dimana":[274],"metode":[278],"regresi":[279],"linier":[280],"berganda.":[281],"Hasil":[282],"menunjukkan":[285,319],"bahwa":[286,320],"secara":[287,296],"simultan":[288],"seluruh":[289],"independen":[291],"mempengaruhi":[292],"signifikan.":[297],"Secara":[298],"parsial":[299],"hanya":[300],"BOPO":[303],"berpengaruh":[305],"signifikan":[306],"profitabilitas.":[308],"Lemahnya":[309],"pengaruh":[310],"kedua":[321],"tersebut":[323],"bukanlah":[324],"faktor":[325,337],"utama":[326],"dalam":[327],"pencapaian":[328],"syariah,":[330],"meskipun":[331],"juga":[334],"harus":[335],"memperhatikan":[336],"mashlahah.":[338]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3}],"updated_date":"2026-09-24T07:57:37.273135","created_date":"2020-01-23T00:00:00"}