scholarly journals Impact of Islamic Banks Controller Types on Income Statement

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Abdullah Ibrahim Nazal
Keyword(s):  
Islamic Banks ◽  
Income Statement

scholarly journals Analysis of Low Realization For Mudharabah Financing at Muamalat Indonesia Bank, Banda Aceh

2018 ◽  
Vol 1 (4) ◽  
pp. 215-223
Author(s):  
Arinal Rahmati ◽  
Deni Mulyadi ◽  
Januddin Januddin
Keyword(s):  
Moral Hazard ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method ◽  
Income Statement ◽  
Financing Model ◽  
Depth Interviews ◽  
Problem Data ◽  
Banda Aceh

This study aims to determine the causes of low realization of mudharabah financing at Muamalat Indonesia Bank, Banda Aceh Branch. This research is expected to be a framework or model for other Islamic banks that have the same problem. Data for this study are collected through in-depth interviews and documentation studies. This research uses descriptive analysis method and the results of the data obtained are analyzed qualitatively. The results of the study show that the minimum factor of realization of mudharabah financing is caused by the bank's difficulty in obtaining the income statement accurately, transparently and routinely. In addition, mudharabah products are very vulnerable to the occurrence of moral hazard from business actors (mudharib) who tend to maximize profits resulting in reduced returns to the bank as shahibul mall. Then other factors are also influenced by the ineffectiveness of the profit-sharing financing model relating to entrepreneurs and the lack of interest in the scheme of profit sharing in business activities.

scholarly journals The Extent of the Obligation for the Islamic Banks Working in Jordan in the Disclosure of the Social Responsibility Accounting in Their Financial Statements

2016 ◽  
Vol 9 (1) ◽  
pp. 180 ◽  
Author(s):  
Hani Ali Aref Al-Rawashdeh ◽  
Atef Aqeel Al-Bawab
Keyword(s):  
Social Responsibility ◽  
Local Community ◽  
Accounting Standards ◽  
Financial Statements ◽  
Social Dimension ◽  
Islamic Banks ◽  
Accounting Disclosure ◽  
Income Statement ◽  
The Social ◽  
Responsibility Accounting

This study aims at identifying the commitment of the Islamic banks working in Jordan to social responsibility as well as the indenturing of the accounting standards to the Islamic banks to disclose their social responsibility in their financial statements. The population of the study consisted of the managers and assistants of the Islamic banks’ branches working in Jordan or their deputies as a random sample was chosen from said population. (35) Questionnaires were distributed from which (30) questionnaires were recollected rating at (86%) of the study sample. The most important results of the study were that the Islamic banks perform their social responsibilities towards the local community in which they work in addition to the fact that the Islamic accounting standards care for accounting disclosure for the social dimension in the financial statements of the Jordanian Islamic banks in a periodical and organized manner. The study presented several recommendations such as the necessity of embedding social information in the basic financial statements and revealing the amounts of Zakat and donations in separate items in the income statement, the granted goodwill loans statement and due Zakat amounts.

scholarly journals Analisis Perbandingan Kinerja Keuangan PT Bank Syariah Mandiri Dengan Menggunakan Pendekatan Laba Rugi Dan Nilai Tambah Periode Tahun 2016-2020

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Nuri Fitriani ◽  
Ratih Puspitasari
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Added Value ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Income Statement

The analysis of the financial performance of Islamic banks so far has been carried out only based on the balance sheet and income statements, not using the value added report as recommended by Baydoun and Willet (2000), an expert in Islamic accounting. The purpose of this research is to review the financial performance of Islamic banking by comparing the results of financial performance using the profit and loss approach and those using added value. To obtain accurate evidence regarding differences in the financial performance of Islamic banking when calculated using the profit and loss approach and added value, it is seen from the ratio of ROA, ROE, LBAP, NPM and BOPO. This study took a sample on the financial statements of PT. Bank Syariah Mandiri 2016 to 2020.     Keywords: Financial Performance, Income Statement, Value Added Report

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH

MBIA ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 31-42
Author(s):  
Dimas Pratama Putra
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
T Test ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Paired Samples ◽  
Income Statement

Abstract This study was conducted on Islamic Banking in Indonesia. The direction of this study to analyze financial performance of Islamic banking with income statement approach and value added approach. Population in this study is the 13 islamic Banks. The sample is taken using purposive sampling with specified criteria resulting 6 islamic Banking in Indonesia. This study conducted through Paired samples t-test by using SPSS 20. For testing the variable, researcher exercise financial rasio. The results show that : (1) There are significant differences on the ROA ratio if analyzed with income statement approach and value added approach, (2) There are significant differences toward ROE ratio with income statement approach dan value added approach, (3) There are significant differences on the LBAP ratio if analyzed with income statement approach and value added approach, (4) There are significant differences toward NPM ratio with income statement approach and value added approach. The overall results of the study are significant differences in financial performance with income statement approach and value added approach.

scholarly journals PENGARUH PEMBIAYAAN MURABAHAH, ISTISHNA, MUDHARABAH, DAN MUSYARAKAH TERHADAP PROFITABILITAS (STUDI PADA BANK SYARIAH DI INDONESIA PERIODE MARET 2015 – AGUSTUS 2016)

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Dewi Wulan Sari ◽  
Mohamad Yusak Anshori
Keyword(s):  
Linear Regression ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Statistical Test ◽  
Financial Statement ◽  
Islamic Banks ◽  
Normality Test ◽  
Bank Financing ◽  
Income Statement

This thesis aims to determine how much influence policy-contract agreement the Islamic bank financing (murabahah, istishna, mudharabah, and musyarakah) against the profitability of Islamic banks. Profitability used in this thesis is the Bukopin Syariah, BRI Syariah, BSM, and Muamalat Indonesia Bank. The data in this paper uses secondary data, monthly financial statements (balance sheet and income statement) in the period March 2015-August 2016. The financial statement has been taken from the publication of the report issues by the website of each bank. Mechanical of data management using multiple linear, regression, and test the classical assumption of normality test, multikoloniaritas, heteroksidasitas, and autokorolation, while proving the hypothesis of determination R2, F statistical test, and the test T statistic.

scholarly journals Comparison of Income Statement Approach and Shari'ate Value Added Statement Approach in Assessing the Financial Performance of Islamic Banks in Indonesia

2016 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Agus Faisal
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
Sampling Technique ◽  
Added Value ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Islamic Banks ◽  
Net Income ◽  
Return On Equity ◽  
Income Statement

The purpose of this study is to comparison in financia performance of Islamic banks in Indonesia by using the Income Statement (IS) approach and Shari'ate Value Added Statement (SVAS) approach. The type of research is quantitative, sample using a purposive sampling technique with the criteria of Islamic banks in Indonesia the which presents a financial annual report the period 2008-2012. Financial ratios used consisted of Return On Asset (ROA), Return on Equity (ROE), the ratio between the total net income by total productive assets (LBAP), Net profite Margin (NPM), and Operating Expense to Operation Income (OEOI), Analysis tool used to prove the hypothesis of this study is an independent sample t-test and Mann Whitney U. The result Showed that the average financial ratios (ROA, ROE, LBAP, NPM and OEOI) there are differences singnificant between the model of  IS and SVAS. Differences in the ratio of financial performance is due to the differences in the design of the presentation and disclosures relating to profit and added value. Income Statement "IS" looked at  income as profit, whereas the Shari'ate Value Added Statement "SVAS" looked at income as an added value.

PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH

2015 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Alwan Sri Kustono ◽  
Jehan Masagung Lasado
Keyword(s):  
Performance Practice ◽  
Balance Sheet ◽  
Financial Statements ◽  
Income Smoothing ◽  
Islamic Banks ◽  
Accounting Research ◽  
Islamic Bank ◽  
Income Statement ◽  
Monthly Period

Income smoothing is one of the interesting issues in accounting research. These matters could be occurred because income statement is one of the important parameters that can show company's performance. Practice of income smoothing arises because there was conflict between they are who have interest with the company's financial statements. This research is underlying from the number of income smoothing studies on the bank. Islamic Bank is one of the operational banks in Indonesia. Management of this bank still able has practice of income smoothing. The aimed of this study was to examine the influenceof risk toward income smoothing tendency on Islamic bank. This study used a sample of 144 income and balance sheet monthly period statements during the January 2010 up to December 2011, from 6 Islamic banks that listed in Bank Indonesia. By using the Eckel and Kustono index, this study found indication of income smoothing on Islamic banks in Indonesia. This study did not able to support the hypothesis that developed before so it can be conclude that the risk did not affect the income smoothing tendency on Islamic banks. Keywords: Income smoothing, Risk, Islamic Bank

Pengaruh Tingkat Literasi Keuangan Syariah dan Kepercayaan Masyarakat terhadap Minat Menabung di Bank Syariah

2020 ◽  
Vol 3 (2) ◽  
pp. 140-153
Author(s):  
Resti Fadhilah Nurrohmah ◽  
Radia Purbayati
Keyword(s):  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Public Trust ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Confidence ◽  
Islamic Banks ◽  
Variable Level ◽  
Analysis Technique ◽  
The City

The purpose of this study was to study the level of Islamic financial literacy and public confidence in the interest in saving in Islamic banks. The variables in this study are the level of Islamic financial literacy (X1), public trust (X2), and interest in saving (Y).The method of this study is descriptive quantitative approach. The data source of this study are primary data obtained by distributing questionnaires. Respondents taken are residents in the city of Bandung, with samples domiciled in the city of Bandung and at least 17 years old. The data analysis technique uses multiple linear regression analysis. The results showed that the variable level of islamic financial literacy and public trust has positive effect in the interest in saving in Islamic banks. The findings in this study provide a reference to Islamic banks, the level of literacy and public trust regarding interest in saving, therefore Islamic banks must socialize to the public.

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

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