The Usefulness of Financial Ratios in Discriminating Between Healthy and Distressed Companies: The Case of an Islamic Bank

2017 ◽  
pp. 137-155
Author(s):  
Nerma Saračević ◽  
Nataša Šarlija
Keyword(s):  
Financial Ratios ◽  
Islamic Bank

scholarly journals KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH

IKONOMIKA ◽  
2017 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Yulianti Saifudin ◽  
Yayan Pribadi
Keyword(s):  
Value Added ◽  
Financial Statements ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Net Income ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Income Statement ◽  
Net Profit ◽  
Productive Assets

Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and  BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement.  Analysis tool used to prove the hypothesis of this study is an independent sample t-test.The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement and Value Added Statement, while the BOPO ratio between the Income Statement and the Value Added Statement there is not a difference. 

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL

2019 ◽  
Vol 2 (2) ◽  
pp. 136-146
Author(s):  
Khristina Sri Prihatin
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Quantitative Method ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Conventional Banks

The objectives of this research to make compare the finance performance between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia in the period 2012-2016 by using financial ratios. Financial ratios are used consisting of CAR, KAP, NPL,and ROA. The purpose of this research is to find out whether there is a difference between the performance of Islamic bank financial statements when compared to conventional banks as a wholeAnalytical techniques used to see comparison of financial performance of Islamic Commercial Banks with Conventional Commercial Bank is the quantitative method that use spss. The analysis showed that there are significant differences for each financial ratio between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Islamic Commercial Banks has better performance in terms of LDR ratios, while the Conventional Commercial Banks better performance in terms of the CAR, KAP, NPL, and ROA.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERBANKAN SYARIAH TERDAFTAR BURSA EFEK INDONESIA

2021 ◽  
Vol 6 (2) ◽  
pp. 299-320
Author(s):  
Chandra Satria ◽  
Yeken Suhiba Putri
Keyword(s):  
Capital Market ◽  
Financial Management ◽  
Islamic Law ◽  
Secondary Data ◽  
Third Party ◽  
Financial Ratios ◽  
Share Prices ◽  
Islamic Bank ◽  
Stock Investment ◽  
The Capital Market

One of indicator of the nation economic performance is indicated by the amount of investment by business actors involved either directly or indirectly in the participation of shares or  a number of investments that occur within one country. Banking financial performance is a description of the achievement of financial management targets, either from the collection of third party funds or channeled back in the form of investment products or other financing. Currently, Islamic finance is growing rapidly with many Islamic financial institutions offering financial products and services based on Islamic law. This Developmental conditions have an influence on the picture of Islamic stock investment in the capital market, althought sharia stock investment is not as big as existing conventional stocks. The purpose of this study is to determine the effect of financial ratios in Indonesian Islamic banks on the movement of the value of their share prices. The method in this research is causal associative through secondary data sources in the form of Islamic bank financial reports in the past few years. The results showed that in partial analysis there was no effect of share prices on the level of Islamic bank financial ratios, while simultaneously, there was an effect of Islamic bank financial ratios on Islamic bank share prices in the capital market

scholarly journals Pemodelan Multiple Discriminant Analysis untuk Memprediksi Financial Distress Bank Umum Syariah di Indonesia

2020 ◽  
Vol 12 (1) ◽  
pp. 31-42
Author(s):  
Radia - Purbayati
Keyword(s):  
Discriminant Analysis ◽  
Prediction Model ◽  
Financial Distress ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Multiple Discriminant Analysis ◽  
Islamic Bank ◽  
Financial Distress Prediction ◽  
Distress Prediction

The aims of this study is to set financial distress prediction model and to identify the best accuraction and classification from the financial distress prediction model. The objects were 9 Islamic Banks in Indonesia since 2012 to 2017 using Multiple Discriminant Analysis modelling. The variables used financial ratios, consist of ROA, BOPO, Current Assets to Current Liabilities Ratio, NPF, Equity to Total Liabilities, and FDR. The outcome shows that a variable tend to cause an Islamic bank fall into financial distress condition dominantly was NPF ratio. The accuration prediction power with 42 from 42 obervations predicted fall into health bank category were classified correctly (100%), and 2 from 12 Islamic Banks fall into financial distress category were classified incorrectly (16.7%) and were corrected into helath bank category. The classification power created by multiple discriminant analysis was 81.48%.  

scholarly journals Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Bank Syariah

2015 ◽  
Vol 2 (1) ◽  
pp. 59-69
Author(s):  
Prsojo Prasojo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Annual Report ◽  
Financial Statements ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Islamic Bank ◽  
Good Corporate Governance ◽  
Positive Effect

This study examine the effect the implementation of good corporate governance (GCG) to financial performance of Islamic Bank. GCG is measured using a questionnaire with a sample of employee respondents of Islamic Banks. While financial performance is easured by using financial ratios with proxied CAR, ROA,ROE, BOPO, and FDR. The study included 258 respondents who had participated to fill out a questionnaire. The number of banks that are used samples in this study were many 25 islamic banks. The financial statements are used to study was financial statements or annual report of 2013 published in there bank website. The results this study that GCG has significant positive effect on financial performance proxied with CAR, ROA, ROE, and FDR but GCG has negative significant effect on financial performance proxied with BOPO.

scholarly journals Proposed financial ratios and indicators to measure unlawful gain in Islamic financial institutions An applied study on Faisal Islamic Bank of Egypt: نسب ومؤشرات مالية مقترحة لقياس الكسب غير الشرعي في المؤسسات المالية الإسلامية دراسة تطبيقية على بنك فيصل الإسلامي المصري

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Osama Abdelmonge Yousef
Keyword(s):  
Financial Institutions ◽  
Analytical Study ◽  
Financial Ratios ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Actual Measurement ◽  
Islamic Bank ◽  
Applied Study ◽  
Islamic Financial Institutions ◽  
Accounting Ratios

The study of determining the rate of unlawful gain is an important issue in Islamic banking in order to calculate Zakat of halal money, as well as to encourage Muslims to deal with Islamic banks. Therefore, the current study aims to produce a proposal including ratios and indicators of unlawful gain in Islamic banks through a critical and an analytical study of the ratios and indicators mentioned in some previous studies. Meanwhile, the study will suggest some accounting ratios to complement those ratios and indicators stated in the literature, and analyze them in a way to be useful for stakeholders and other investors. This study reached a number of conclusions and recommendations, the most important of which is the need for the attention of Islamic financial institutions to analyze the rates of unlawful gain, disclosure and methods of disposal, the actual measurement of the forbidden funds in the mixed money and when it is impossible to measure the estimated forbidden money with the reserve to take out what is more than most likely Pious and obedient.

ALTERNATIF PERHITUNGAN RETURN SHAHIBUL MAL PADA SKEMA MUDHARABAH BANK SYARIAH

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Refky Fielnanda
Keyword(s):  
Rapid Development ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Theoretical Level ◽  
Method Of Calculation ◽  
Islamic Bank ◽  
Representative Office ◽  
Operational Practices ◽  
Computerized System ◽  
Practical Level

Abstract: The rapid development of the number of islamic banks should be balanced with the availability of infrastructure to carry out daily operational practices. The operational tools include hardware as like as representative office, computerized system, reliable human resources and software as like as method, culture and financial and islamic banking knowledge. In terms of development of Islamic finance is the paper "Alternative Calculation of Return Shahibul Mal on Mudharabah Scheme on Bank Syariah" was written. During this calculation of return shahibul mal has not been standardized in a formula, thus causing two serious effects. First, in the theoretical level, the formula has not yet created a difficulty. Secondly, in practical level, the formula is not impressive enough to recalculate the complexity of return calculations obtained by shahibul mall, causing laziness of the community using the services of islamic bank. This paper using mathematical and arithmetic equations with the help of modeling made by the author to refine and improve the method of calculation that has been available. The purpose of this paper is to create a standard formula that facilitates the calculation of return earned by a shahibul mal in a mudaraba scheme in a islamic bank.  

TINJAUAN HUKUM FIKIH TERHADAP HADIAH TABUNGAN DAN GIRO DARI BANK SYARI'AH

ALQALAM ◽  
2013 ◽  
Vol 30 (1) ◽  
pp. 1
Author(s):  
Muhammad Nadratuzzaman Hosen ◽  
Deden Misbahudin Muayyad
Keyword(s):  
Islamic Law ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Literature Reviews ◽  
The Gift ◽  
The Status ◽  
The Law

This article explains about the Islamic law of gift from Bank to customers related to saving and gyro accounts of Islamic Bank. The Islamic Banks give gift directly  and  indirectly  to  new  ettstomers  and  old  customers  through drawing  (qur'ah) or lottery and non-drawing. There are disputes (ikhtilaf) among Islamic Law  Experts (Fuqaha’) about the status of law when Islamic Banks give the gift. Hanafi and  Syafi'i  Schools  of thought  opined  that  the gift  can  be given  to  the customers as long as there is no agreement between bank and costomers meanwhile the banks still have a debt to consumers, this is permissible. Maliki and Hanbali schools opined that the gift is not permissible during the time of borrowing and lending. Majority Islamic Exsperts allow to give gift after banks have already paid­ back the debt to consumers as long as there is no agreement between bank and cusiomers, but Maliki School do not allow lo give gift at that condition. Also, for giving gift should free from gambling or elements of gambling (muqamarah).  The method of this article is using literature reviews from classical Islamic Law's books and contemporary Islamic law's books related to drawing or lottery and gambling, meanwhile the aims if this mticle are to investigate the law status if gift from bank to new customers and old customers with direct and indirect ways.   Keywords : gift, saving and gyro accounts, disputes, drawing and elements of gambling

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