{"id":"https://openalex.org/W4388842018","doi":"https://doi.org/10.24952/jsb.v1i2.6431","title":"EFFECT OF OPERATING COSTSONAL OPERATING INCOME (BOPO) AND NON-PERFOMING Financing (NPF) ON RETURN ON ASSETS (ROA) IN PT. BANK RAKYAT INDONESIA SYARIAH, TBK FOR THE PERIOD 2009-2017","display_name":"EFFECT OF OPERATING COSTSONAL OPERATING INCOME (BOPO) AND NON-PERFOMING Financing (NPF) ON RETURN ON ASSETS (ROA) IN PT. BANK RAKYAT INDONESIA SYARIAH, TBK FOR THE PERIOD 2009-2017","publication_year":2022,"publication_date":"2022-12-06","ids":{"openalex":"https://openalex.org/W4388842018","doi":"https://doi.org/10.24952/jsb.v1i2.6431"},"language":"en","primary_location":{"id":"doi:10.24952/jsb.v1i2.6431","doi":"https://doi.org/10.24952/jsb.v1i2.6431","is_oa":true,"landing_page_url":"http://dx.doi.org/10.24952/jsb.v1i2.6431","pdf_url":"https://jurnal.uinsyahada.ac.id/index.php/jsbanking/article/download/6431/3852","source":{"id":"https://openalex.org/S4220651287","display_name":"Journal Of Sharia Banking","issn_l":"2809-8781","issn":["2809-8781","2827-9344"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660595","host_organization_name":"Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan","host_organization_lineage":["https://openalex.org/P4404660595"],"host_organization_lineage_names":["Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Sharia Banking","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.uinsyahada.ac.id/index.php/jsbanking/article/download/6431/3852","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011146391","display_name":"ABDUL Nasser NASSER","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4402554199","display_name":"Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan","ror":"https://ror.org/05a4kwh70","country_code":"ID","type":"education","lineage":["https://openalex.org/I4402554199"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"ABDUL Nasser NASSER","raw_affiliation_strings":["UIN Syahada Padangsidimpuan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UIN Syahada Padangsidimpuan","institution_ids":["https://openalex.org/I4402554199"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069242884","display_name":"Ali Hardana","orcid":"https://orcid.org/0000-0003-1909-2155","observed_orcids":["https://orcid.org/0000-0003-1909-2155"]},"institutions":[{"id":"https://openalex.org/I4402554199","display_name":"Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan","ror":"https://ror.org/05a4kwh70","country_code":"ID","type":"education","lineage":["https://openalex.org/I4402554199"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Ali Hardana","raw_affiliation_strings":["IAIN Padangsidimpuan (Akuntansi Syariah, FEBI, UIN Syahada Padangsidimpuan)","IAIN Padangsidimpuan (Perbankan Syariah, FEBI, UIN Syahada Padangsidimpuan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAIN Padangsidimpuan (Akuntansi Syariah, FEBI, UIN Syahada Padangsidimpuan)","institution_ids":["https://openalex.org/I4402554199"]},{"raw_affiliation_string":"IAIN Padangsidimpuan (Perbankan Syariah, FEBI, UIN Syahada Padangsidimpuan","institution_ids":["https://openalex.org/I4402554199"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103107783","display_name":"Erlina Erlina","orcid":"https://orcid.org/0000-0002-0495-8836","observed_orcids":["https://orcid.org/0000-0002-0495-8836"]},"institutions":[{"id":"https://openalex.org/I4402554199","display_name":"Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan","ror":"https://ror.org/05a4kwh70","country_code":"ID","type":"education","lineage":["https://openalex.org/I4402554199"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Erlina Erlina","raw_affiliation_strings":["UIN Syahada Padangsidimpuan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UIN Syahada Padangsidimpuan","institution_ids":["https://openalex.org/I4402554199"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5069242884"],"corresponding_institution_ids":["https://openalex.org/I4402554199"],"apc_list":null,"apc_paid":null,"fwci":16.4998,"has_fulltext":true,"cited_by_count":58,"citation_normalized_percentile":{"value":0.99433934,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"3","issue":"2","first_page":"136","last_page":"143"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9750999808311462,"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":0.9750999808311462,"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":0.01940000057220459,"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":0.0017000000225380063,"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/operating-costs","display_name":"operating costs","score":0.6890000104904175},{"id":"https://openalex.org/keywords/operating-income","display_name":"operating profit","score":0.9760000109672546},{"id":"https://openalex.org/keywords/non-performing-financing","display_name":"non-performing financing","score":0.9900000095367432},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":1.0},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.7839999794960022},{"id":"https://openalex.org/keywords/bank-profitability","display_name":"bank profitability","score":0.7250000238418579},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.3659999966621399},{"id":"https://openalex.org/keywords/islamic-banking-in-indonesia","display_name":"Islamic banking in Indonesia","score":0.32600000500679016},{"id":"https://openalex.org/keywords/islamic-banking-in-malaysia","display_name":"Islamic banking in Malaysia","score":0.3659999966621399},{"id":"https://openalex.org/keywords/islamic-banking-in-saudi-arabia","display_name":"Islamic banking in Saudi Arabia","score":0.6000000238418579}],"concepts":[{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.7598106861114502},{"id":"https://openalex.org/C170974965","wikidata":"https://www.wikidata.org/wiki/Q720862","display_name":"Earnings before interest and taxes","level":2,"score":0.7097628712654114},{"id":"https://openalex.org/C87450203","wikidata":"https://www.wikidata.org/wiki/Q831940","display_name":"Operating expense","level":2,"score":0.5528634190559387},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5492147207260132},{"id":"https://openalex.org/C10616337","wikidata":"https://www.wikidata.org/wiki/Q7979894","display_name":"Weighted average return on assets","level":4,"score":0.5270417332649231},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.47881966829299927},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47076988220214844},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.45273345708847046},{"id":"https://openalex.org/C138262166","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net income","level":2,"score":0.4193488359451294},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3668172061443329},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34970059990882874},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.11583444476127625},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24952/jsb.v1i2.6431","doi":"https://doi.org/10.24952/jsb.v1i2.6431","is_oa":true,"landing_page_url":"http://dx.doi.org/10.24952/jsb.v1i2.6431","pdf_url":"https://jurnal.uinsyahada.ac.id/index.php/jsbanking/article/download/6431/3852","source":{"id":"https://openalex.org/S4220651287","display_name":"Journal Of Sharia Banking","issn_l":"2809-8781","issn":["2809-8781","2827-9344"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660595","host_organization_name":"Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan","host_organization_lineage":["https://openalex.org/P4404660595"],"host_organization_lineage_names":["Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Sharia Banking","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24952/jsb.v1i2.6431","doi":"https://doi.org/10.24952/jsb.v1i2.6431","is_oa":true,"landing_page_url":"http://dx.doi.org/10.24952/jsb.v1i2.6431","pdf_url":"https://jurnal.uinsyahada.ac.id/index.php/jsbanking/article/download/6431/3852","source":{"id":"https://openalex.org/S4220651287","display_name":"Journal Of Sharia Banking","issn_l":"2809-8781","issn":["2809-8781","2827-9344"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660595","host_organization_name":"Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan","host_organization_lineage":["https://openalex.org/P4404660595"],"host_organization_lineage_names":["Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Sharia Banking","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4388842018.pdf","grobid_xml":"https://content.openalex.org/works/W4388842018.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W24676197"],"related_works":["https://openalex.org/W4402606565","https://openalex.org/W2965495423","https://openalex.org/W3198087900","https://openalex.org/W3111369705","https://openalex.org/W7220056197","https://openalex.org/W3214611948","https://openalex.org/W4211205205","https://openalex.org/W2752845269","https://openalex.org/W4412998918","https://openalex.org/W4210454198"],"abstract_inverted_index":{"One":[0],"of":[1,4,18,75,87,113,121,125,147,184,190,198,209,232,250,259,281,311,332],"the":[2,5,14,33,44,63,76,107,114,119,122,132,170,196,199,243,248,257,279,299,304,309,329,346],"goals":[3],"company":[6],"is":[7,81,84,116,150,160,173,192,202,276,287,292,296,317,321,325],"to":[8,28,117,162,176],"obtain":[9],"maximum":[10],"profit.":[11],"Based":[12,255],"on":[13,71,96,131,256,261,271,341],"published":[15],"financial":[16],"statements":[17],"PT.":[19,101,137],"Bank":[20,102,138],"Rakyat":[21,103,139],"Indonesia":[22,104,140],"Syariah,":[23],"Tbk":[24],"Period":[25],"2009-2017.":[26],"Tend":[27],"fluctuate":[29],"in":[30,37,48,60,69,78],"several":[31],"quarters,":[32],"phenomenon":[34],"that":[35,57,67,286,316],"occurs":[36,68],"this":[38,79,148,168,210,275],"study":[39,80,115,211],"can":[40],"be":[41],"seen":[42],"from":[43],"increase":[45,64],"and":[46,51,54,65,92,128,156,159,181,195,237,239,242,294,323,335],"decrease":[47,66],"Operational":[49,88,123,152,177,179],"Cost":[50,124],"Operating":[52,90,126,154],"Income":[53,91,127,155],"Non-performing":[55,129,336],"Financing":[56,95,158,183,301],"are":[58],"not":[59],"accordance":[61],"with":[62,247,308,345],"Return":[70,97,133,185,272,305,342],"Assets.":[72,187],"The":[73,111,145,207],"formulation":[74],"problem":[77],"whether":[82],"there":[83,174],"an":[85],"influence":[86,339],"Costs":[89,153],"Non":[93],"Performing":[94],"On":[98,134,186,273,306,343],"Assets":[99,135,307,344],"at":[100,136],"Syariah":[105],"Tbk,":[106,142],"period":[108],"2009-2017":[109,143],"simultaneously.":[110],"aim":[112],"determine":[118],"effect":[120,270],"financing":[130,337],"Syariah.":[141],"period.":[144],"discussion":[146],"research":[149,191,260],"about":[151],"Non-Performing":[157,182,300],"related":[161],"other":[163],"sharia":[164],"banking":[165],"fields.":[166],"In":[167],"connection,":[169],"approach":[171],"taken":[172],"relates":[175],"Costs,":[178],"Revenues,":[180],"This":[188],"type":[189],"quantitative":[193],"research,":[194],"source":[197],"data":[200,204,214,244],"used":[201,216],"secondary":[203],"through":[205],"www.ojk.go.id.":[206],"sample":[208],"was":[212],"36,":[213],"analysis":[215],"multiple":[217],"linear":[218],"regression,":[219],"descriptive":[220],"statistics,":[221],"normality":[222],"test,":[223,225,228,230,236,241],"linearity":[224],"classical":[226],"assumption":[227],"hypothesis":[229],"coefficient":[231],"determination":[233],"R":[234],"2":[235],"t-test":[238],"F":[240,348,351],"were":[245],"processed":[246],"help":[249],"SPSS":[251],"23":[252],"statistical":[253],"calculations.":[254],"results":[258],"operational":[262,330],"costs":[263],"operating":[264,333],"income":[265,334],"variables":[266,338],"have":[267],"a":[268],"negative":[269],"Assets,":[274],"evidenced":[277],"by":[278],"value":[280,310,347],"-":[282],"count":[283,313,349],"<-":[284],"table":[285,315,352],"(-8,361":[288],"<-2,03452),":[289],"then":[290],"Ho":[291,324],"rejected":[293],"Ha":[295,320],"accepted.":[297],"And":[298],"variable":[302],"influences":[303],"t":[312],">":[314,350,354],"(2.303":[318],"<2.03452),":[319],"accepted":[322],"rejected.":[326],"Then":[327],"simultaneously":[328,340],"cost":[331],"(45.210":[353],"3.28).":[355]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":24},{"year":2024,"cited_by_count":24},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-11-21T00:00:00"}