scholarly journals PERBANDINGAN IMBAL HASIL KONTRAK MUDHARABAH DAN PARTISIPASI MODAL DALAM PENGHIMPUNAN DANA BANK SYARIAH DI INDONESIA

INFERENSI ◽  
2013 ◽  
Vol 7 (1) ◽  
pp. 231
Author(s):  
Siti Amaroh
Keyword(s):  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Monthly Data ◽  
Return On Equity ◽  
Research Results ◽  
Operating Profit ◽  
Panel Model

This study aims to compare the return between mudharabah deposits and equityparticipating in Indonesia Islamic banking and also to examine the factors that affect the returns. Employee monthly data of 3 Islamic banks over the period 2006-2011 and examined by regression panel model. This research results several substantial findings. First, return on mudharabah deposits is lower than return on equity participating. Second, return on mudrabah deposits is significantly affected by return on assets, profit attributable to third party deposits as percentage of operating profit, and total deposit to total assets. Third, return on equity is also significantly affected by return on assets, profit attributable to equity holders as a percentage of operating profit, and total equity to total assets. Fourth, return on assets affects more higher return on equity than the return on mudharabah deposits.

The performance of Islamic banking among the commercial banks in Malaysia

2008 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Samsuwatd Zuha Mohd Abbas ◽  
Norli Ali ◽  
Aminah Mohd Abbas
Keyword(s):  
Commercial Banks ◽  
Positive Impact ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Accounting Performance ◽  
Significant Difference ◽  
The Mean

This paper examines the accounting performance of the Islamic banking among (??) commercial banks in Malaysia. A total of 18 commercial banks which include 4 Islamic banks are selected as samples covering the period of 2000 - 2006. Accounting performance is measured by the return on assets (ROA) and return on equity (ROE). The objective of the study is (1) to determine whether Islamic banking performance is at par with the conventional banking and (2) to investigate whether the type (Islamic or conventional bank) and age of bank influence the performance. Result of the independence t-test of the study shows that there is no significant difference in the performance of the Islamic and the conventional banking in Malaysia although the mean score for conventional banking is higher. The regression results show that the age of banks has a positive impact on the bank performance where as none of the types of banks influence performance.

scholarly journals Determinan of Implementation Profit Sharing Financing in Islamic Banking

2019 ◽  
Vol 4 (1) ◽  
pp. 582 ◽  
Author(s):  
Winarsih Winarsih ◽  
Winda Asokawati
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
Profit Sharing ◽  
Capital Adequacy ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio

One of the characteristics of Islamic banking is using the concept of profit� sharing financing. This study aims to determinan of implementation profit sharing financing, consist of Third Party Funds , Non Performing Financing, Return On Assets, Capital Adequacy Ratio� and Financing to Deposit Ratio. The population in this study are all Islamic banking which listed in Bank of Indonesia in the periode �2013 to 2016. The sample was selected using purposive sampling methodTotal samples used in this study were 11 Islamic Banks with 4-year study period, with �get sampleof 44 data.� The analytical method used in this study is multiple regression were processed using SPSS. The results of this study indicate third party funds, financing to deposit ratio� have a positive significant effect to the financing profit sharing. While non performing financing ,return on asset and capital adequacy ratio �no effect on the profit �sharing financing.

scholarly journals The comparison of Islamic banks performance in Indonesia before and after the Action to Defend Islam event

2020 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Luksi Visita
Keyword(s):  
Empirical Study ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Paired Sample ◽  
Business Units ◽  
Before And After

Purpose – This study aims to compare the performance of Islamic banking before and after the Islamic defense action. The action to defend Islam is a manifestation of populism, which resulted in mixed responses.Method – Financial performance consisting of return on assets (ROA), financing to deposit ratio (FDR), third party funds (DPK), non performing financing (NPF) and profit sharing financing on total financing were analyzed from 30 Islamic commercial banks and Sharia business units in Indonesia. The data were analyzed using different test paired sample T-test.Result – The results show that only TPF and FDR have significant differences. The DPK value increases, while the FDR decreases.Implication – This study can support industry to consider aspects needed to be taken care of during political events.Originality – This study enriches the empirical study of political and business interaction.

scholarly journals Analisis Profitabilitas Pada PT Bank Negara Indonesia Tbk Cabang Manado

2019 ◽  
Vol 9 (1) ◽  
pp. 43
Author(s):  
Nathalia A. Chandra ◽  
Joula J. Rogahang ◽  
Dantje Keles
Keyword(s):  
Research Method ◽  
Profit Margin ◽  
Financial Ratios ◽  
Return On Assets ◽  
Return On Equity ◽  
Research Results ◽  
Operating Profit ◽  
Net Profit

The purpose of this research is to analyze the financial ratios in particular the profitability ratio of PT Bank Negara Indonesia Tbk. In the present era more and more companies are emerging and also the competition is so strict, therefore the company must Increase the profit that can be able to compete. The research method used is the ratio of profitability. The profitability ratio is a ratio used to measure the company's ability to generate profit at a certain level of sales, Aser, and stock Capital The research results show that profitability can be said to be good when Profit that can be held annually in the company is able to achieve the target of the company itself. And the results obtained from the research of each indicator for five years from year 2014-2018 is as follows. Gross Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 56%. Operating Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 55%. Net Profit Margin in the year 2014 of 48%, 2015 of 36%, 2016 amounted to 38%, 2017 for 43%, and 2018 for 42%. Return on Assets in 2014 amounted to 3%, 2015 by 2%, 2016 by 2%, 2017 by 2%, and 2018 by 2%. Return on Equity in 2014 amounted to 18%, 2015 by 12%, 2016 by 13%, 2017 by 14%, and 2018 by 14%. It can be seen from the presentation of the five indicators can be said to be good, although the presentation that can be in the company in 2015 was decreased, but the company was able to increase back in the following years. It means the company is able to minimize the profit gained according to expectations.

scholarly journals PENGARUH KEBIJAKAN PEMBIAYAAN DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN SYARIAH: STUDI EMPIRIS PADA PERBANKAN SYARIAH DI INDONESIA

2017 ◽  
Vol 12 (1) ◽  
Author(s):  
Sutrisno Sutrisno
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Control Variable ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Significance Level ◽  
Return On Equity ◽  
Financing Decisions ◽  
Net Profit

The development of Islamic banking in Indonesia is characterized by rapidly increasing assets, third party funds, and financing. Islamic banks as financial intermediaries are required to be able to distribute the funds in the form of financing to communities who need of funds. Due to the funding provided is supposed to increase bank profits. The purpose of this study is to analyze and examine the role of financing decisions to financial performance on Islamic banking. In this study the financial performance measured by return on equity (ROE) and Net Profit Margin (NPM) as the dependent variable, while the independent variables are cinsist of mudharaba financing (MUD), Musharaka financing (MUS), murabaha financing (MUR), Ijara financing (IJR), and qordul hasan financing (QORD). We also use firm size as a control variable. Samples in this study were eight islamic banks in Indonesia. We use multiple regression analyzes with the aid program as E-views, with a significance level of 5%. The results showed that variable of musharaka financing, murabaha financing, and firm size have a significant effect on profitability. While variable of mudaraba financing, ijara financing and qord financing no significant effect on islamic bank performance.

scholarly journals Financial Performance of Banks in Lebanon: Conventional vs Islamic

2019 ◽  
Vol 12 (2) ◽  
pp. 40 ◽  
Author(s):  
Boutheina HASHEM ◽  
Hiyam SUJUD
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Banking Industry ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
The Difference ◽  
Conventional Banks

This study compares the performance of Islamic and conventional banking in Lebanon in terms of Return on Assets and Return on Equity over the period 2012-2016. Moreover, it examines whether the internal characteristics of the bank may explain the difference in profitability between two types of banking transactions. In addition, the results of the study are analyzed using a regression analysis applied to a sample of both Islamic and conventional banks to investigate the effects of these variables on bank performance. Furthermore, results show that Islamic banks in Lebanon have better asset adequacy compared to conventional banks. However, conventional banks are better in liquidity and are on an average more profitable than Islamic ones. It is worthy to indicate that the Islamic banking industry in Lebanon is still in its infancy and only very few of the banks were active in this sector.

scholarly journals The relationship between zakat disclosures and Islamic banking performance: Evidence from Yemen

2021 ◽  
Vol 16 (1) ◽  
pp. 52-61
Author(s):  
Eissa A. Al-Homaidi ◽  
Ebrahim Mohammed Al-Matari ◽  
Suhaib Anagreh ◽  
Mosab I. Tabash ◽  
Nabil Ahmed Mareai Senan
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Islamic Financial Institutions ◽  
The Relationship ◽  
Positive Effect

This paper aims to analyze the link between the disclosure of zakat information and the performance of Islamic financial institutions in Yemen. Panel data of three Islamic banks working in Yemen were used. The study used a 16-item disclosure index to measure zakat disclosure information, and the financial performance of banks was calculated using two proxies, such as return on assets (ROA) and return on equity (ROE). Based on secondary data, this study used correlation matrix, descriptive analysis and regression analysis. ROA results revealed that zakat data and the age of a bank significantly affected financial results calculated by ROA, while the size of Islamic banks had an insignificant influence of banking performance. Zakat information and the size of Islamic banks have a positive effect on bank performance, while the age of the bank negatively influences the performance of banks. The results concerning ROE indicated that zakat data and the age of a bank have a strong and significant influence on the performance of banks, determined by ROA, while the size of a bank has a negative and insignificant effect on the performance of banks, determined by ROE.

scholarly journals ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH (STUDI EMPIRIS BANK SYARIAH ’’ BADAN USAHA MILIK NEGARA ’’ DI INDONESIA PERIODE 2015-2018)’’

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Furqonti Ranidiah ◽  
Tezar Arianto
Keyword(s):  
Financial Performance ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Islamic Bank ◽  
Measurement Tools ◽  
Equity Ratio

This research is based on the importance of Islamic bank financial performance. Islamic bank financial performance is a picture of the achievements of banks in their operations, both related to the aspects of finance, marketing, collection and distribution of funds, technology, and human resources. This study aims to determine the financial performance of Islamic banking in Indonesia. Performance measurement tools that can be used based on financial statements is to calculate financial ratios so that they can find out the performance using ratio analysis. This research uses a quantitative approach to observe, gather information and present an analysis of research results. The population in this study is state-owned Islamic banks in Indonesia for the period 2015-2018. The sampling technique used was purposive sampling. The number of banks sampled were three Islamic banks. The analytical methods used in this study are Loan to Defosit Ratio (LDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE) and Operational Costs Against Operational Income (BOPO). The results of this study obtained the ratio of LDR, CAR and BOPO in Islamic banking financial performance on average have good criteria. While the ROA and ROE ratio of Islamic banking has an average that is not good, for that ratio Return On Assets must be improved, especially in the aspect of managing assets to generate net profit. Likewise, the Return On Equity ratio can have the ability of equity in generating profits and utilizing owned capital capable of generating profits. Keywords: LDR, ROA, CAR, ROE dan BOPO                                                                     

scholarly journals Impact of Latvian wood construction cluster on the economic efficiency of its members

2020 ◽  
Author(s):  
Aina Muska ◽  
◽  
Gunita Mazure ◽  
Keyword(s):  
Economic Efficiency ◽  
Production Costs ◽  
Cluster Performance ◽  
Return On Assets ◽  
Export Markets ◽  
Return On Equity ◽  
Research Results ◽  
Operating Profit ◽  
Wood Construction ◽  
Net Profit

The operation in the cluster allows merchants increase their operational efficiency, productivity, exportability and gain other benefits. The establishment of Latvian Wood Construction Cluster at the beginning of 2012 was targeted at promotion of the cooperation within the industry by developing the potential of production and export markets. The research aim is to study the changes in the economic efficiency of the merchants belonging to Latvian Wood Construction Cluster. Six Cluster members, whose economic efficiency was measured consistent with the methodology developed by the research authors, were selected for the validation or rejection of the research hypothesis and achievement of the research aim, which was advanced following the recommendation of the experts. The research results lead to the conclusion that the economic efficiency of the merchants under the study has not improved during the Cluster performance period; it has even worsened, especially for “Nordic Homes”, “HUSVIK”, “Dores fabrika” and “Cross Timber Systems”, compared with the average industry figure. Nevertheless, the net sales, operating profit and net profit of “BYKO–LAT” have increased during the Cluster performance period and the achieved results have significantly surpassed the average industry figures, the merchant’s economic efficiency did not present an improvement during the Cluster performance period due to the decline in return on assets, increase in production costs, decline in the profit to long-term capital ratio in 2017 and 2018 as well as the decrease in return on equity and commercial profitability in 2018. The authors explain the obtained research results by the fact that the Cluster activities are performed with the aim to inform on the Cluster operation, its members and wood construction; the Cluster activities are less targeted at the increase of economic efficiency.

Determinants of Islamic Bank Profitability: Evidence from Indonesia

2020 ◽  
Vol 5 (1) ◽  
pp. 1-13
Author(s):  
Puji Sucia Sukmaningrum ◽  
Kashan Pirzada ◽  
Sylva Alif Rusmita ◽  
Fatin Fadhilah Hasib ◽  
Tika Widiastuti ◽  
...  
Keyword(s):  
Interest Rate ◽  
Quality Management ◽  
Banking Industry ◽  
External Factors ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Internal Factors ◽  
Bank Profitability ◽  
Islamic Bank

Objective – Islamic Banks have a distinct advantage that is not only conduct a commercial operation, but to also conduct social operations. Therefore, Islamic Banks plays an important role in developing the Indonesian economy. The aim of this study is to investigate the impact of internal and external factors that affect the profitability of Islamic Banks in Indonesia. Methodology/Technique – The methodology of this research is multiple regression. The object of this research is the Islamic banking industry in Indonesia. Internal factors include size, liquidity, asset quality, management, and efficiency ratio. External factors include interest rate and inflation. Return on Assets is used to measure profitability. The monthly data is collected from the financial reports of Islamic Banks between 2011 to 2016. Findings – The findings show that size, liquidity, assets quality, management ratio, interest rate and inflation lead to a greater Return on Assets (profitability) in Islamic Banks in Indonesia. Efficiency however does not have a significant effect on profitability of Islamic Banks in Indonesia. Novelty – Based on the results of this research, it can be concluded that the Islamic banking industry can use those variables to improve the profitability of Islamic banks in the future. In addition, there are two variables that affect the profitability of Islamic banking industry. For the Islamic banking industry should anticipate the movement of inflation and interest to improve the profitability of Islamic banks. Type of Paper: Empirical paper. Keywords: Islamic Banks; Profitability; Internal Factors; External Factors; Indonesia. Reference to this paper should be made as follows: Sukmaningrum, P.S; Pirzada, K; Rusmita, S.A; Hasib, F.F; Widiastuti, T; Hendratmi, A. 2020. Determinants of Islamic Bank Profitability: Evidence from Indonesia, J. Fin. Bank. Review, 5 (1): pp. 01 – 13 https://doi.org/10.35609/jfbr.2020.5.1(1) JEL Classification: G21, G24.

Sign in / Sign up

Export Citation Format

Share Document