scholarly journals METODE SPIN-OFF DAN TINGKAT PROFITABILITAS: STUDI PADA BANK UMUM SYARIAH HASIL SPIN-OFF

2017 ◽  
Vol 10 (1) ◽  
pp. 23
Author(s):  
M Nur Rianto Al Arif ◽  
Endah Putri Dewanti
Keyword(s):  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Islamic Banking ◽  
Panel Regression ◽  
Islamic Banks ◽  
Business Unit ◽  
Business Units ◽  
Effect Model ◽  
Internal Condition

<p>The Law No. 21 of 2008 about Islamic banking, requires every Islamic business unit to spin-off if they have met the criterion. There are two spin-off’s methods can be selected by Islamic banks. The purpose of this research is to analyze the effect of spin-off method to profitability. The profitability indicator that used in this study is the return on asset. This study is using panel regression with random effect model. The result showed that spin-off method doesn’t have a significant impact on the Return On Asset (ROA) Islamic Banks from spin-off effect. Only BOPO and Non-Performing Finance (NPF) had a significant effect on Return On Asset (ROA). These results indicate that the Islamic business units that want to do the spin-off can choose one of two methods of the spin-off. The decision depends on the internal condition of Islamic business unit and the internal policies of conventional commercial banks.</p><p>Undang-undang No. 21 tahun 2008 tentang Perbankan Syariah mewajiban setiap unit usaha syariah untuk melakukan pemisahan apabila telah memenuhi kriteria. Terdapat dua metode pemisahan yang dapat dipilih oleh bank syariah. Tujuan dari penelitian ini ialah untuk menganalisis pengaruh metode pemisahan terhadap tingkat profitabilitas. Sampel yang digunakan pada penelitian ini adalah empat bank syariah hasil pisah. Indikator profitabilitas yang dipergunakan dalam penelitian ini ialah rasio return on asset. Metode analisis yang dipergunakan dalam penelitian ini regresi panel dengan model efek acak. Hasil penelitian menunjukkan bahwa metode pemisahan tidak berdampak pada tingkat profitabilitas di bank umum syariah hasil pemisahan, hanya tingkat efisiensi operasional (BOPO) dan tingkat pembiayaan bermasalah (NPF) yang berdampak pada tingkat profitabilitas.. Hasil ini mengindikasikan bahwa unit usaha syariah yang ingin memisahkan diri dapat memilih metode pemisahan. Keputusan tergantung pada kondisi internal dari unit usaha syariah dan kebijakan internal dari bank induk konvensional.</p>

scholarly journals Pengaruh Jumlah Unit Usaha, Investasi Dan Output UMKM Terhadap Kemiskinan

Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (3) ◽  
pp. 436
Author(s):  
Sri Oktavani ◽  
Yulhendri Yulhendri
Keyword(s):  
Random Effect ◽  
Random Effect Model ◽  
Panel Method ◽  
Least Square ◽  
Government Agencies ◽  
Business Unit ◽  
Independent Variables ◽  
Business Units ◽  
Effect Model ◽  
West Sumatra

This study aims to analyzed the effect of the number of business units, investment and output of MSMEs on poverty in West Sumatra. The object of this research is the Regency / City in West Sumatra Province. This study uses the Least Square Panel method to see the effect of independent variables on the dependent variable as seen from the Regency / City of West Sumatra Province from 2014 to 2017 which was collected through documentation from related government agencies. This study uses a Random Effect Model (REM) approach. The results of this study indicate that (1) the number of business units, investment and output of MSMEs does not have a significant effect together on poverty in West Sumatra Province. (2) The number of business units does not have a significant effect on poverty in West Sumatra. (3) Investment does not have a significant effect on poverty in West Sumatra. (4) UMKM output has a significant effect on poverty in West Sumatra. From the results of the study, it is suggested that all subjects pay more attention to these factors to alleviate poverty and improve community welfare, be aware of the akak of poverty.Keywords : business unit, investment, umkm output, poverty

scholarly journals PENGARUH VARIABEL MAKROEKONOMI TERHADAP DANA PIHAK KETIGA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 4 (1) ◽  
pp. 164
Author(s):  
Muhammad Dzulfaqori Jatnika
Keyword(s):  
Interest Rates ◽  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Least Square ◽  
Third Party ◽  
Ordinary Least Square ◽  
Effect Model ◽  
Per Capita ◽  
The Right

Tujuan penelitian ini  adalah menganalisis pengaruh faktor makroekonomi yaitu nilai tukar, inflasi, suku bunga, dan GDP per kapita terhadap dana pihak ketiga di bank umum Syariah. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder yang berupa data panel. Teknik analisis yang digunakan adalah metode analisis linier berganda Ordinary Least Square (OLS). Hasil uji Hausman menunjukan model yang tepat dalam penelitian ini adalah random effect model. Semua variabel signifikan, variabel inflasi dan nilai tukar memiliki pengaruh positif sedangkan variabel suku bunga dan GDP per kapita memiliki pengaruh yang negatif terhadap dana pihak ketiga di bank umum Syariah. Hasil penelitian ini memiliki implikasi bagi para pelaku usaha perbankan untuk menentukan waktu yang tepat dalam menarik dan menyalurkan dana pihak ketiga dari masyarakat. Dan dapat menjadi acuan untuk mengeluarkan kebijakan terkait bisnisnya. Dan bagi peneliti selanjutnya dapat menjadi acuan untuk mengembangkan kembali penelitian berikutnya. Pada penelitian selanjutnya diharapkan dapat menambah variabel-variabel terkait lainnya selain variabel yang telah diteliti dalam penelitian ini. Kebaruan dalam penelitian ini adalah tambahan variabel yang mempengaruhi dana pihak ketiga dan juga tambahan sampel bank umum Syariah sehingga diharapkan penelitian ini lebih mendalam daripada penelitian sebelumnya.  The purpose of this study is to analyze the influence of macroeconomic factors, namely the exchange rate, inflation, interest rates, and GDP per capita on third party funds in Islamic commercial banks. This research is a quantitative study with secondary data in the form of panel data. The analysis technique used is the Ordinary Least Square (OLS) multiple linear analysis method. The Hausman test results showed the right model in this study was the random effect model. All variables are significant, inflation and exchange rates have a positive effect while interest rates and GDP per capita have a negative effect on third-party funds in Islamic commercial banks. The results of this study have implications for banking businesses to determine the right time in attracting and channelling third party funds from the public. And can be a reference for issuing policies related to business. And for further researchers can be a reference to develop further research. In the next research, it is expected to be able to add other related variables besides the variables that have been examined in this study. The novelty in this study is the addition of variables that affect third party funds and also additional samples of Islamic commercial banks so that this research is expected to be more in-depth than previous research.

Determinants of Islamic social reporting in Islamic banks of Pakistan

2020 ◽  
Vol 63 (1) ◽  
pp. 1-15
Author(s):  
Arif Hussain ◽  
Muhammad Khan ◽  
Alam Rehman ◽  
Shehnaz Sahib Zada ◽  
Shumaila Malik ◽  
...  
Keyword(s):  
Random Effect ◽  
Random Effect Model ◽  
Fixed Effect Model ◽  
Social Reporting ◽  
Islamic Banks ◽  
Content Type ◽  
Effect Model ◽  
Firm Profitability ◽  
Size Firm ◽  
One Step

Purpose This study aims to spotlight and explore various determinants of Islamic social reporting (ISR) in Islamic banks of Pakistan. Design/methodology/approach The authors have used firm size, firm profitability, firm age, board size and board independence as determinants of ISR. The authors collected data from Islamic banks listed on Pakistan Stock Exchange for the period 2012–2019. Multiple estimation techniques, i.e. fixed effect model, random effect model and one-step difference generalized method of moment (GMM), have been applied. Findings Random effect model was found to be more robust as compared to fixed effect model and one-step difference GMM. The results reported by the random effect model, preferred among the three, show that firm size, firm profitability, firm age and board size are important determinants of ISR in Islamic banks of Pakistan, while board independence does not determine social reporting for Islamic banks in Pakistan. Although social reporting in annual reports of Islamic banks in Pakistan is increasing, further improvement and compliance is required to ensure accountability and transparency in financial reporting as recommended by Islamic teachings. The study has certain managerial implications, especially for top management of Islamic banks. Originality/value To the best of the authors’ knowledge, this study is the first to discuss determinants of ISR in Islamic banks of Pakistan. The developed framework herein provides a precise guideline for Islamic banking to enhance their performance, which has never been discussed before.

scholarly journals Rate of Return Risk pada Perbankan Syariah di Indonesia

2020 ◽  
Vol 6 (2) ◽  
pp. 91-109
Author(s):  
Hendra Cipta
Keyword(s):  
Data Processing ◽  
Research Methodology ◽  
Commercial Banks ◽  
Rate Of Return ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Processing Application ◽  
Business Units ◽  
Positive Effect

The rate of return risk is one of the risks that Islamic banks in Indonesia should pay attention to. The purpose of this research is to predict the factors that affect the rate of return risk of Islamic banking in Indonesia (namely Islamic Commercial Banks and Sharia Business Units) from 2015 to 2019. The research methodology used is multiple regression with the EViews data processing application. version 9. The results of this study found that the deposit variable has a significant positive effect on the rate of return risk, while the BI-rate variable does not effect on the rate of return risk of Islamic banks in Indonesia. Rate of return risk merupakan salah satu risiko yang harus menjadi perhatian oleh bank syariah di Indonesia. Maksud dari penelitian ini adalah untuk memprediksi faktor-faktor yang mempengaruhi rate of return risk perbankan syariah di Indonesia (yaitu Bank Umum Syariah dan Unit Usaha Syariah) dari tahun 2015 sampai dengan tahun 2019. Metodologi penelitian yang digunakan adalah regresi berganda dengan aplikasi pengolah data EViews versi 9. Hasil penelitian ini menemukan bahwa variabel deposito mempunyai pengaruh signifikan positif  terhadap rate of return risk sedangkan variabel BI-rate tidak berpengaruh terhadap rate of return risk  bank syariah di Indonesia.

scholarly journals An analysis of Dyadic relationship between Islamic Banks and Takaful Operators and their impact on Economic stability

2020 ◽  
Author(s):  
Malik Shahzad Shabbir ◽  
Adnan Malik
Keyword(s):  
Random Effect ◽  
Random Effect Model ◽  
Capital Inflows ◽  
Islamic Finance ◽  
Mean Deviation ◽  
Islamic Banks ◽  
Economic Stability ◽  
Dyadic Relationship ◽  
Finance Industry ◽  
Effect Model

Abstract Purpose The objective of this study is examined the dyadic relationship between Islamic banks and takaful operators and their impact on economic stability of Pakistan. It is observed that Islamic finance industry demand increase from last one decade in Pakistan. The Islamic finance industry has significant importance in existing market through multidimensional contributions and deposits. Design/Methodology/Approach: This study takes five Islamic banks and five takaful companies operating in Pakistan from 2009 to 2017. This study implies panel data regression through random effect model (REM), fixed effect model (FEM) and generalized methods of moments (GMM) to better understand the time invariant and intercept value among variables. Findings: The results reveal with these remarks that Islamic banks have a relatively more positive and significant contribution toward economic stability as compared to takaful companies. Whereas, mean deviation of takaful operators is more near to the origin as compared to Islamic banks. Originality/Value: It is observed from last couple decades that Islamic finance industry has increased in capital inflows as relatively compared to conventional counterpart. This study is a comparative analysis between both Islamic banks and Takaful companies’ performances in Pakistan.

scholarly journals Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia

2020 ◽  
Vol 15 (2) ◽  
pp. 47-55
Author(s):  
Kuat Waluyo Jati ◽  
Linda Agustina ◽  
Indah Muliasari ◽  
Diah Armeliza
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Social Reporting ◽  
Units Of Analysis ◽  
Effect Model ◽  
Panel Data Regression ◽  
Corporate Social

Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporting, while liquidity and the Islamic Governance Score had an impact on the Islamic Social Reporting.

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANKAN SYARIAH

2021 ◽  
Vol 8 (4) ◽  
pp. 509
Author(s):  
Imaniar Agustin ◽  
Dian Filianti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Commercial Banks ◽  
Quantitative Methods ◽  
Random Effect ◽  
Random Effect Model ◽  
Supervisory Board ◽  
Board Size ◽  
Purposive Sampling ◽  
Effect Model

ABSTRAKPenelitian ini bertujuan untuk mengetahui variabel-variabel spesifik yang memiliki pengaruh terhadap manajemen laba pada Bank Umum Syariah di Indonesia periode Januari 2013 sampai Desember 2018. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel, meneliti pengaruh Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) terhadap Manajemen Laba. Penelitian ini menggunakan data laporan tahunan Bank Umum Syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia periode 2013-2018. Penelitian ini menggunakan teknik purposive sampling, dan dari kriteria yang ditetapkan diperoleh 11 Bank Umum Syariah tahun 2013-2018. Hasil dari penelitian dengan model estimasi Random Effect Model (REM) menunjukkan bahwa variabel Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) secara simultan berpengaruh terhadap manajemen laba. Secara parsial, variabel Ukuran Dewan Pengawas Syariah, Proporsi Dewan Komisaris Independen dan Return On Asset (ROA) tidak berpengaruh terhadap manajemen laba, variabel Bank Size berpengaruh negatif signifikan terhadap manajemen laba, variabel Ukuran Dewan Komisaris berpengaruh positif dan signifikan terhadap manajemen laba Bank Umum Syariah di Indonesia.Kata Kunci: corporate governance, kinerja keuangan , dan  perbankan syariah. ABSTRACTThis study aims to determine specific variables that have an impact on Earnings Management in Sharia Commercial Banks in Indonesia from January 2013 to December 2018. This study used quantitative methods with panel data regression analysis techniques, examining the effect of Sharia Supervisory Board Size, Board of Commissioners Size, The proportion of the Independent Commissioner, Bank Size, and Return On Asset (ROA) on Earnings Management. This study used annual report data for Islamic Commercial Banks in Indonesia.  The population in this study were all Sharia Commercial Banks registered with Bank Indonesia for the period 2013-2018. This research used the purposive sampling technique, and from the specified criteria obtained 11 Islamic Commercial Banks in 2013-2018. The results of the study with the estimation model of Random Effect Model (REM) show that the variables of Sharia Supervisory Board Size, Board of Commissioners Size, Proportion of Independent Commissioners, Bank Size, and  Return On Asset (ROA) simultans affect earnings management. Partially, in the Syariah Supervisory Board, Proportion of Independent Commissioners, and Return On Asset does not affect earnings management, the Bank Size variable has a significant negative effect on earnings management, the size of the Board of Commissioners variable has a positive and significant effect on earnings management in Sharia Commercial Banks in Indonesia.Keywords: corporate governance, financial performance and sharia banking.

scholarly journals ANALISIS TINGKAT KESEHATAN BANK DAN POTENSI FINANCIAL DISTRESS MENGGUNAKAN METODE RGEC DAN ZMIJEWSKI PADA BANK BNI SYARIAH TAHUN 2015-2019

2021 ◽  
Vol 8 (5) ◽  
pp. 570
Author(s):  
Muhammad Iqbal Surya Pratikto ◽  
Mohammad Khoiruzi Afiq
Keyword(s):  
Financial Distress ◽  
Commercial Banks ◽  
Research Method ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Negative Effects ◽  
Business Units ◽  
Strategic Role

ABSTRAKPerkembangan perbankan syariah yang sangat pesat telah membuat bank syariah memiliki peran strategis dalam roda perekonomian. Hal ini ditandai dengan semakin besarnya jumlah Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) yang saat ini mencapai 34 dengan 828 KPO/KC (Kantor Pusat Operasional/Kantor Cabang), 1.440 KCP/UPS (Kantor Cabang Pembantu/Unit Pelayanan Syariah) dan 544 KK (Kantor Kas). Penilaian tingkat kesehatan perbankan sangatlah penting, tidak hanya untuk internal perusahaan, melainkan investor, pemerintah bahkan masyarakat. Penilaian tersebut juga dapat digunakan sebagai upaya untuk menilai kinerja dan mendeteksi terjadinya potensi kebangkrutan. BNI Syariah merupakan perbankan syariah yang menduduki peringkat keempat dengan kategori kapitalisasi pasar sebagai bank syariah terbesar di Indonesia. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan dan potensi financial distress pada BNI Syariah periode 2015-2020 menggunakan metode RGEC dan Zmijewski. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Objek penelitian ini adalah laporan keuangan BNI Syariah tahun 2015-2020. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan BNI Syariah tahun 2015-2020 menggunakan metode RGEC dan Zmijewski mendapatkan predikat sangat sehat dan stabil atau tidak berpotensi mengalami financial distress. Sehingga kinerja BNI Syariah dapat dikatakan sangat baik dalam menghadapi pengaruh negatif dari fluktuasi bisnis.Kata Kunci: Kesehatan Bank, Financial Distress, Metode RGEC, Metode Zmijewsk ABSTRACTThe development of Islamic banking is very fast and has made Islamic banks have a strategic role in the wheels of the economy. This is indicated by the increasing number of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) which currently reach 34 with 828 KPO / KC (Operational Headquarters / Branch Offices), 1,440 KCP / UPS (Sub-Branch Offices / Service Units). Sharia) and 544 KK (Cash Office). Assessment of the soundness of banking is very important, not only for internal companies, but for investors, government and even the community. This assessment can also be used as an effort to assess performance and detect potential bankruptcies. BNI Syariah is a sharia banking which is ranked fourth in the market capitalization category as the largest sharia bank in Indonesia. This study aims to determine the level of health and potential financial distress in BNI Syariah for the 2015-2020 period using the RGEC and Zmijewski methods. This research method uses descriptive quantitative methods. The object of this research is the 2015-2020 BNI Syariah financial statements. The results of this study indicate that the health level of BNI Syariah in 2015-2020 using the RGEC and Zmijewski methods gets the predicate very healthy and stable or does not have the potential to experience financial distress. So that the performance of BNI Syariah can be said to be very good in facing the negative effects of business fluctuations.Keywords: Bank Health, Financial Distress, RGEC Method, Zmijewsk Method

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.

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