scholarly journals Pengaruh Islamic Corporate Identity (ICI) terhadap Kinerja Bank Syariah di Indonesia

2015 ◽  
Vol 6 (2) ◽  
pp. 125
Author(s):  
Eka Laily Romadhani ◽  
Rofiul Wahyudi
Keyword(s):  
Annual Report ◽  
Secondary Data ◽  
Corporate Identity ◽  
Annual Reports ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Average Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This study aims to determine the suitability of annual reports that reflectIslamic Corporate Identity and its influence on the performance of islamicbank. Design of this research is causal research with quantitative approach.Samples of this research are Bank Muamalat Indonesia and Bank SyariahMandiri. Secondary data were obtained from annual reports from 2010 to2012 as data collection techniques of this study. To analyze the data of Islamic Corporate Identity (ICI), the writer used a checklist of eight dimensions disclosed in annual reports of Islamic banks. The analysis technique used is the panel data regression analysis using eviews. The results of this study can be concluded that the disclosure of Islamic Corporate Identity (ICI) in the annual report of Bank Muamalat Indonesia and Bank Mandiri Syariah compliant reporting standards that reflect the Islamic ideal Corporate Identity (ICI) with an average value of 85%. Islamic Corporate Identity (ICI) has influence on a CAR of 85.30%, amounting to 92.67% FDR, NPF amounting to 95.2%. Islamic Corporate Identity (ICI) has no effect on ROA, ROE and ROA.Perbankan Syariah merupakan representasi dari gelombang baru perusahaanyang mempunyai fungsi sosial sejajar penti ngnya dengan mencari keuntungan (profit oriented). Salah satu fungsi sosial tersebut adalah zakat. Apabila perusahaan berorientasi pada zakat berarti sama halnya dengan berorientasi pada kinerja perusahaan secara keseluruhan, sebab untuk meningkatkan kemampuan zakat perusahaan harus terlebih dahulu meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap zakat perbankan syariah. Jenis penelitian ini merupakan penelitian terapan. Variabel Independen yang digunakan adalah kinerja keuangan diproksi dengan Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return on Asset (ROA) dan Biaya Operasional terhadap Pendapatan Operasional (BO/PO), variabel dependen berupa zakat perbankan syariah. Populasi dalam penelitian ini adalah perbankan syariah, baik Bank Umum Syariah (BUS) maupun Unit Usaha Syariah (UUS) di Indonesia. Metode penentuan sampel dengan metode purposive sampling, dan berdasarkan kriteria jumlah sampel yaitu tiga BUS dan dua UUS periode tahun 2007-2012. Data penelitian merupakan data sekunder berupa laporan tahunan dan laporan keuangan yang diperoleh masing-masing dari annual report. Pengujian hipotesis penelitian digunakan teknik analisis regresi dengan data panel dengan alat bantu aplikasi eviews versi 6. Hasil penelitian menunjukkan bahwa: 1) Financing to Deposit Ratio (FDR) berpengaruh signifikan terhadap zakat, 2) Non Performing Financing (NPF) tidak berpengaruh signifikan terhadap zakat, 3) Return on Asset (ROA) tidak berpengaruh signifikan terhadap zakat, 4) Biaya Operasional terhadap Pendapatan Operasional (BO/PO) berpengaruh signifikan terhadap zakat. Berdasarkan hasil penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh yang berbeda pada setiap rasio yang diwakili terhadap zakat perbankan syariah. Hal ini ditunjukkan oleh adanya pengaruh FDR dan BO/PO terhadap zakat perbankan syariah, sedangkan ROA dan NPF tidak berpengaruh terhadap zakat. Namun, variabel independen secara simultan berpengaruh signifikan terhadap variabel dependen. Sehingga disimpulkan bahwa untuk mencapai kinerja perusahaan yang tinggi dibutuhkan kemampuan untuk meningkatkan zakat. 

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK

2012 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Ratih Paramitasari
Keyword(s):  
National Economy ◽  
Annual Report ◽  
Banking System ◽  
Corporate Identity ◽  
Annual Reports ◽  
Islamic Banking ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Islamic Financial Institutions ◽  
The Ideal

<span>The development of Islamic banking is directed to provide great benefit to society and contribute optimally to the national economy. Islamic banking system and conventional banking system together synergistically supports the mobilization of public funds broadly improve the ability of finance to sectors of national economy. Together with the development of Islamic banking industry in Indonesia, there are many controversies from the community, where most problems highlighted are sticking the label of syariah in Islamic financial institutions are still considered not feasible. Based to these problems, researchers want to conduct this research on the suitability of the annual report disclosure practices of Islamic banks in Indonesia to the reporting standards that reflect the ideal of Islamic Corporate Identity.This study using a checklist for the data analysis consisting of the five themes and the eight dimensions that are should be disclosed in annual reports of Islamic banks. From the results of the assessment aspect of the checklist is then poured in the index EII (ethical identity index). From the calculation of EII, it can be seen that the annual report disclosure practices syariah banks for 2007, 2008, and 2009, has approached the ideal reporting standards that reflect the Islamic Corporate Identity.</span>

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

Efisiensi dan Kinerja Perbankan Syariah di Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 114-123
Author(s):  
Multazam Mansyur Addury
Keyword(s):  
Market Share ◽  
Commercial Banks ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Moderator Variable ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Efficiency Performance ◽  
The Relationship

Abstract - This study aims to analyze the effect of efficiency on the performance of Islamic banking by using market share as a moderator variable. The data  which are used in this study are 7 Sharia Commercial Banks in the annual form from the period of 2014 to 2018. The data analysis technique uses is the analysis of panel data regression. The results of this research prove that, first, the efficiency of Islamic banking has a significant influence on the performance of Islamic banking. Second, the market share of Islamic banks has no significant impact in moderating the relationship between the efficiency and the performance of Islamic banks. Keywords: Efficiency, Performance, Market Share, Islamic Banks

scholarly journals Pengaruh Pendidikan, Pengangguran, dan Kemiskinan terhadap Ketimpangan Pendapatan di Indonesia

2019 ◽  
Vol 8 (3) ◽  
pp. 250
Author(s):  
Hindun Hindun ◽  
Ady Soejoto ◽  
Hariyati Hariyati
Keyword(s):  
Data Analysis ◽  
Income Inequality ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Ministry Of Education ◽  
Effect Model ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This research aims to analyze the effect of education, unemployment, and poverty on income inequality in Indonesia, both partially and simultaneously. This research uses secondary data with a quantitative approach. The type of research used is the type of associative research. The variables in this study are education, unemployment, poverty, and income inequality — data source from BPS and the Ministry of Education and Culture. The data analysis technique used is panel data regression analysis with cross-section 34 provinces and time series for 2015-2018. The results of the research obtained the random effect model, the best models. The results of data analysis show that education and poverty had a partial effect on income inequality in Indonesia, while unemployment had not to affect income inequality. Simultaneously, education, unemployment, and poverty affect income inequality in Indonesia. However, education, unemployment, and poverty can only explain 22.37% of the effect on income inequality in Indonesia. The rest is influenced by factors outside the model.

scholarly journals Implementation of Good Governance Business Sharia (GGBS) and Its Implications for Sharia Conformity and Profitability (SCnP) Financial Performance in Sharia Commercial Banks in Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Nindi Apriani ◽  
Kusnendi Kusnendi ◽  
Firmansyah Firmansyah
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Good Governance ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
High Level ◽  
A Company

Abstract.     Financial performance is an analysis carried out to see the extent to which a company carries out the rules of implementing finances properly and correctly. The measurement of the financial performance of Islamic banks mostly still uses conventional measurement indicators namely profitability. This is considered less relevant, because the measurement of the performance of Islamic banks should be measured based on the suitability of sharia. Sharia Conformity and Profitability is a tool that measures the integrity of a bank, but still does not ignore the conventional side because the purpose of Islamic banks is to seek profit. This study aims to analyze the influence of Good Governance Business Sharia on Sharia Conformity and Profitability of Islamic Commercial Banks in Indonesia. The population in this study used all Islamic Commercial Banks (BUS) in Indonesia. The sample used was eleven Sharia Commercial Banks in Indonesia in 2012-2016. The method in this study uses explanatory research methods. The data analysis technique used is panel data regression. The results showed that the level of implementation of Good Governance Business Sharia was good enough and tended to increase. The Sharia Conformity and Profitability level of Islamic Commercial Banks in Indonesia has a high level of performance which means that the average performance is above on average. The implementation of Good Governance Business Sharia (GGBS) has a positive effect on Sharia Conformity but has a negative effect on Profitability. The results have important implications for Islamic Commercial Banks and regulator regarding Good Governance Business Sharia that should be modified as it aligns with sharia conformity but does not have impact on profitability. Keywords.    Financial performance, Sharia Conformity and Profitability, Good Governance Business Sharia.

scholarly journals PENGARUH EARNING PER SHARE (EPS) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM

2021 ◽  
Vol 1 (1) ◽  
pp. 304-318
Author(s):  
Mega Kurnia ◽  
Ade Fauji ◽  
Aria Cendana Kusuma
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Equity Ratio

The purpose of this study is to determine the effect of Earning Per Share (EPS) and Debt to Equity Ratio (DER) on stock prices either partially or simultaneously in manufacturing companies in the consumer goods industry sub-sector of food and beverages. This study uses a quantitative approach with secondary data in the form of Earning Per Share (EPS) and Debt to Equity Ratio (DER) data and stock prices. Determination of the sample in this study was using purposive sampling technique with 3 criterias in order to obtain 9 companies from 29 companies. The analysis technique used is panel data regression analysis technique using the help of the Eviews10 application. The results of data processing show that the data is normally distributed after data transformation and there are no symptoms of classical assumptions in the study. The conclusion obtained in the research shows that Earning Per Share (EPS) partially has a positive and significant effect on stock prices. Debt to Equity Ratio (DER) partially has no effect on stock prices. Earning Per Share (EPS) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on stock prices

scholarly journals ANALISIS PENGARUH HARGA EMAS, MARGIN, INFLASI DAN KURS DOLLAR TERHADAP PEMBIAYAAN MURABAHAH EMAS DI PERBANKAN SYARIAH INDONESIA PERIODE APRIL 2015-AGUSTUS 2019

2020 ◽  
Vol 7 (3) ◽  
pp. 610
Author(s):  
Ilyas Chaidir Rahmansyah ◽  
Lina Nugraha Rani
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banking ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
The Relationship

This research employed a quantitative approach to investigate the relationship between dependent and independent variables and to test the hypotheses. The data utilized in this research were secondary data from the official website of Bank Indonesia (BI), the Financial Services Authority (OJK), the Central Statistics Agency (BPS), gold price providers in Indonesia, and monthly BUS & UUS bank statements in Indonesia. The population in this study consisted of 14 BUS and 20 UUS which registered on the Financial Services Authority. This research used a sampling technique using predetermined criteria so that a sample of 4 BUS and 1 UUS were obtained from April 2015 to August 2019. Moreover, the analysis technique employed in this research was panel data regression with EViews 9 statistical tools. The results of this research describe that the price of gold, inflation and the exchange rate of the dollar do not have a significant impact on the financing of Murabahah Gold, but margin have a significant impact and negative correlated with Murabahah Gold in Islamic banking in Indonesia, especially among Islamic Commercial Banks and Sharia Business Units.Keywords: Gold Prices, Inflation, Dollar Exchange, Murabahah Gold, Islamic Banking

scholarly journals Analisis Pengaruh Kinerja Perusahaan Terhadap Pengungkapan ISR Bank Umum Syariah Tahun 2010-2014

2017 ◽  
Vol 4 (1) ◽  
pp. 44
Author(s):  
Nia Fajriyatun Nadlifiyah ◽  
Nisful Laila
Keyword(s):  
Regression Analysis ◽  
Commercial Bank ◽  
Annual Report ◽  
Corporate Performance ◽  
Company Size ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Content Analysis Method ◽  
Analysis Technique ◽  
Data Regression

The Effect of Corporate Performance Toward of ISR Disclosure for Shariah Commercial Bank (BUS) in Indonesia During 2010-2014. This research aims to find out the effect of corporate performance toward of ISR disclosure for Shariah Commercial Bank. Population in this study are all Shariah Commercial Bank in Indonesia During 2010-2014. The total number of sample in this study were seven Shariah Commercial Bank with method is purposive sampling. This research used content analysis method to analysis ISR disclosure bank’s to annual report. This research uses panel data regression analysis technique. The result shows that simultaneously the company size, company age, profitability, and liquidity have significant effect toward of ISR disclosure. Company Age and profitability partially have significant effect toward of ISR disclosure, while company size, and liquidity partially doesn’t have significant effect toward of ISR disclosure.

scholarly journals DAR DAN Perputaran Persediaan Serta Pengaruhnya Terhadap Profitabilitas Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Indeks Saham Syariah Indonesia

2017 ◽  
Vol 3 (7) ◽  
pp. 520
Author(s):  
Rizky Aprilian Kusuma Dewi ◽  
Ari Prasetyo
Keyword(s):  
Significant Influence ◽  
Secondary Data ◽  
Stock Index ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Inventory Turnover ◽  
Secondary Data Sources ◽  
Turn Over

The purpose of this reserach is to find out the significant effect of the two variable debt to assets ratio and inventory turn over of the profitability with the measuring instrument Return On Assets. The method used in this study is quantitative method with secondary data sources. The samples in this study are the tekstil and garment companies that are still registered in Indonesia Sharia Stock Index, publishing their three month report completely from 2012 to September 2015. There are seven companies that will become the samples. The technique used in this study is panel data regression analysis technique. The result of this research indicate that the inventory turnover partially provide a significant influence on ROA, and debt to assets ratio partially provide an unsignificant influence on ROA. Simultaneously, inventory turn over dan debt to assets ratio providea significant influence ROA.

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