scholarly journals The Effect of Margin Income and Shares of Results on Net Profit Achieved In BRI Syariah

2021 ◽  
Vol 3 (1) ◽  
pp. 63-82
Author(s):  
Astri Anantasari Azizah ◽  
Ade Yusuf Mujaddid ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Profit Sharing ◽  
Study Data ◽  
Research Approach ◽  
Net Income ◽  
Financial Reports ◽  
Insignificant Effect ◽  
Net Profit ◽  
Negative Effect

AbstractPurpose - This study aims to analyze the effect of murabahah margin income, istishna 'margin income, mudharabah profit sharing, and musyarakah revenue sharing on net profit at BRI Syariah Bank during 2014-2019.Method - The research approach used in this research is a quantitative approach. In determining the sample, the research was carried out by using purposive sampling method. In this study, data was collected from secondary data, through quarterly financial reports published by Bank BRI Syariah in 2014-2019. The data analysis technique used is multiple linear regression data analysis techniques, Where researchers can conduct research between two or more independent variables on the dependent variable.Result - The results show that murabahah margin income has a negative and insignificant effect on net profit, istishna 'margin income has a negative and insignificant effect on net income, the profit sharing income from mudharabah has a positive and significant effect on net profit, and the profit sharing income for musyarakah has a negative and negative effect. not significant to net income during 2014-2019.Implication - This study uses BRI Syariah Financial Report data.Originality- This study looks at the relationship between the variable margin income and profit sharing income on the net profit variable generated by Bank BRI Syariah. 

scholarly journals Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Laba Bersih PT. Bank BRI Syariah

2021 ◽  
Vol 12 (1) ◽  
pp. 11
Author(s):  
Fitria Yulia Sari ◽  
Nahruddien Akbar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Analytical Tool ◽  
Net Income ◽  
Financial Reports ◽  
Net Profit ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

This research has the objective of knowing and testing mudharabah and musyarakah financing whether or not there is an effect on net income at PT Bank BRI Syariah in 2018-2020. This research uses a quantitative descriptive method using secondary data derived from financial reports in the form of mudharabah financing data, musyarakah financing and net profit after tax from 2018 to 2020. This research uses an analytical tool, namely multiple linear regression. The SPSS 23.0 application was used to test the data in this study. Mudharabah and musyarakah financing based on the results of data analysis show that the net income together has a significant effect. This data analysis test shows that mudharabah financing on net income does not have a significant effect, meaning that if there is an increase or decrease in mudharabah financing, it will not affect the bank's net profit. Otherwise, musyarakah financing has a significant and positive effect on net income, meaning that the greater the income earned through musyarakah financing, the higher the Bank's net profit.

Adaptasi Kebiasaan Baru Masyarakat Saat Pandemi Covid-19 (Studi Kasus Adaptasi Institusi Pendidikan di Nagari Tigo Koto Silungkang Kecamatan Palembayan Kabupaten Agam)

Horizon ◽  
2021 ◽  
Vol 1 (3) ◽  
pp. 554-568
Author(s):  
Vioni Pebriancha ◽  
Nilda Elfemi ◽  
Ikhsan Muharma Putra
Keyword(s):  
Data Analysis ◽  
Respiratory Infections ◽  
Task Force ◽  
Secondary Data ◽  
Research Problem ◽  
Study Data ◽  
Primary Data ◽  
Educational Institutions ◽  
Research Approach ◽  
Data Presentation

This research is motivated by the existence of a virus called Covid-19. Covid-19 is a virus that can cause death in humans and animals. This virus is known to cause respiratory infections ranging from mild flu to more severe illnesses in humans. The implementation of the adaptation of new habits has been implemented by the Indonesian government since July 2020. With the importance of new habits in educational institutions, to what extent are the adaptations of new habits implemented by educational institutions. The formulation of the research problem is how to apply the adaptation of the community's new habits during the Covid-19 pandemic in Nagari Tigo Koto Silungkang, Palembayan District, Agam Regency. The theory used in this study is the structural functional theory proposed by Talcott Parsons. The research approach used is a qualitative approach with a descriptive analytical research type. The types of data used in this study are primary data and secondary data. There were 7 informants involved in this study. Data collection methods were used in two ways, namely observation, in-depth interviews and document studies. To achieve the validity of research data using triangulation techniques. Meanwhile, the unit of data analysis used was a group with data analysis by Miles and Huberman, namely data reduction, data presentation, data presentation and conclusion drawing. From the results of the study, it can be concluded that the educational institutions in Nagari Koto Silungkang, Palembayan District, Agam Regency consist of SMP Negeri 2 Palembayan, MTs Swasta Tantaman and MTs Swasta Gumarang that each institution has prepared important facilities for adapting new habits. Adaptation of new habits has been carried out in accordance with health protocols, violations that occur in each institution are the difficulty of students wearing masks after being outside the classroom for reasons of shortness of breath, then each institution also builds and forms a school organization system in implementing adaptation of new habits by form a school task force team. Keywords: Adapt New Habbits, Covid-19 Pandemic

scholarly journals Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 72-84
Author(s):  
Leny Suzan ◽  
Nikita Melisa Siallagan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Operating Costs ◽  
Sales Volume ◽  
Net Income ◽  
Mining Companies ◽  
Total Debt ◽  
Panel Data Regression ◽  
Net Profit ◽  
Negative Effect

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

scholarly journals Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

2021 ◽  
Vol 2 (2) ◽  
pp. 178
Author(s):  
Ai Iklimah Agustina ◽  
Sulaeman Sulaeman ◽  
Tina Kartini
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Positive Influence ◽  
Financial Reports ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study

scholarly journals PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN SUBSEKTOR KONSTRUKSI BANGUNAN DI BEI

2019 ◽  
Vol 8 (7) ◽  
pp. 4444
Author(s):  
Ni Putu Yulinda Prastika ◽  
Made Reina Candradewi
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Study Data ◽  
Building Construction ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Capital Structure

This study aims to determine the important factors that can affect the capital structure of companies in the construction construction sub-sector on the Indonesia Stock Exchange (IDX). There are 3 (three) important factors that can affect the capital structure, namely: profitability, asset structure, and liquidity. This research uses purposive sampling in the method of determining the sample so that it gets 9 companies which are the samples of this study. Data used in the form of secondary data taken for 6 years in the period 2012-2017. Multiple linear regression as a data analysis technique used. The results obtained from this study are 1) variable profitability has a significant negative effect on the capital structure of the company's construction construction sub-sector on the Indonesia Stock Exchange (IDX); 2) asset structure has a negative and significant effect on the building construction sub-sector of the company on the IDX; and 3) liquidity has a significant negative effect on the capital structure of the company's construction construction sub-sector on the IDX. Keywords: capital structure, profitability, asset structure, liquidity

Pengaruh Pembiayaan Mudharabah dan Pembiayaaan Musyarakah terhadap Laba Bersih Bank Syariah

2021 ◽  
Vol 4 (2) ◽  
pp. 22-35
Author(s):  
Chairani Nurhamidah ◽  
Nana Diana
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Islamic Banks ◽  
Net Income ◽  
Financial Reports ◽  
Financial Report ◽  
Analysis Technique ◽  
Net Profit ◽  
Negative Effect ◽  
Report Data

The financing income at Bank Syariah Mandiri is increasing every year and the higher the interest of the customers to carry out mudharabah financing and musyarakah financing at Bank Syariah Mandiri which will certainly make a big contribution to the bank's income. The author wants to know more about the effect of mudharabah financing and musyarakah financing on the net profit of an independent Islamic bank. The method used is a quantitative approach, using Bank Syariah Mandiri monthly financial report data for the 2017-2019 period and the number of financial reports of 36 months. The technique for selecting samples uses saturated sampling where all populations are sampled. The analysis technique uses multiple regression analysis using the SPSS 21 application.The results obtained from this study simultaneously are that there is an influence between mudharabah financing, musyarakah financing on the net profit of independent Islamic banks and partially mudharabah financing has a negative effect of 0.248 and is significant on bank net income. Syariah Mandiri and Musyarakah financing have a positive and significant effect on the net profit of Mandiri Islamic Banks.

scholarly journals Analisis Kinerja Keuangan pada PT.Ace Hardware Indonesia Tbk

2021 ◽  
Vol 4 (2) ◽  
pp. 742-752
Author(s):  
Nur Qomariah ◽  
Alwi Alwi
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Study Data ◽  
T Test ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Report ◽  
Income Statement ◽  
Analysis Technique ◽  
Net Profit

This study aims to analyze the financial performance of Pt Ace Hardware Indonesia Tbk using the ratio of Return on Assets, Return on Equity, Net Profit Margin, and Gross Profit Margin. This type of research is descriptive using quantitative data from secondary data sources. The research instrument used is the income statement and financial position report for 10 years from 2010-2019. The population used is the financial report notes of Pt Ace Hardware Indonesia tbk 13 years from 2007-2019 and the research sample for 10 years from 2010-2019 with the sampling used is purposive sampling. The data analysis technique used descriptive per component analysis. In this study, data analysis of one-party t-test (One Sample t-test) was also used. The results showed that: T_count for Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) is smaller than t table so it states that Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) ) on bad Pt.Ace Hardware Indonesia Tbk. Whereas for T, the Gross Profit Margin is greater than the t table, so it states that the Gross Profit Margin at Pt Ace Hardware Indonesia Tbk is healthy.  

scholarly journals Analisis Rasio Profitabilitas PT. Bank Perkreditan Rakyat Lengayang Cabang Surantih

2021 ◽  
Author(s):  
Annisa Aziza Syawia ◽  
Doni Marlius
Keyword(s):  
Data Analysis ◽  
Financial Services ◽  
Quantitative Data ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Net Income ◽  
Analysis Method ◽  
Net Profit ◽  
Quantitative Data Analysis

The purpose of this study was to determine how the profitability ratio at PT. BPR Lengayang Cabang Surantih. The research method used is quantitative data analysis method, where this quantitative method analyzes the calculation of the Bank's profitability level. The type of data used is secondary data obtained from reports from the Financial Services Authority and BPR Publication Reports for the 2017-2019 period. The results of this study indicate that the level of ROA (1.5%) according to BI standards is still in the very good category, so that banks can operate properly in using and utilizing their assets to generate profits. The level of ROE (23%) indicates that the bank's ability to generate net income is unhealthy. While the NPM level (51%) is in the very poor category, banks are below the average rating of BI, so they have not operated well in generating net profit.

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK SYARIAH BRI (2012-2019)

2021 ◽  
Vol 4 (1) ◽  
pp. 19-25
Author(s):  
Mega Lusyana ◽  
Wirman
Keyword(s):  
Data Analysis ◽  
Global Financial Crisis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Financial Reports ◽  
Analysis Technique ◽  
The One ◽  
The Global Financial Crisis

Syariah banking has experienced a fairly rapid and widespread development in Indonesia. Syariah banking is currently experiencing very significant progress, the occurrence of the global financial crisis on the one hand has made Islamic banking develop rapidly. This study aims to examine the effect of mudharabah and musyarakah financing on profitability at BRI Syariah Bank (2012-2019). Sources of data in this study are secondary data in the form of financial reports on the Bank BRI Syariah website www.brisyariah.co.id. The method used in this research is quantitative with descriptive research type. The data analysis technique used in this study is multiple linear regression analysis. In mudharabah financing, capital is provided by the bank as the owner of the funds to facilitate capital for customers as managers in running a business. The results showed that the funding of mudharabah and musyarakah results had a significant effect on profitability (ROA). This influence can be seen from the amount of mudharabah and musyarakah funds distributed by Islamic Commercial Banks. Testing and data analysis found that mudharabah and musyarakah had a significant effect on profitability. Profit sharing financing for mudharabah and musyarakah has a positive and significant effect on profitability at BRI Syariah banks. This shows that an increase in mudharabah and musyarakah financing can increase the profitability of BRI Syariah Bank.

scholarly journals PENGARUH PEMBIAYAAN IJARAH DAN PEMBIAYAAN QARDH TERHADAP TINGKAT LABA BERSIH DI BANK BRI SYARIAH

2021 ◽  
Vol 1 (1) ◽  
pp. 46
Author(s):  
Eneng Elyana ◽  
Jalaluddin Jalaluddin ◽  
Nuraeni Nuraeni
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Data Types ◽  
Literature Study ◽  
Financial Reports ◽  
Net Profit ◽  
Period Data

ABSTRAKBerdasarkan hasil observasi bahwa yang melatarbelakangi penelitian ini yaitu terjadinya fluktuatif pada laporan keuangan pembiayaan ijarah dan qardh yang akan berdampak terhadap laba bersih Bank BRI Syariah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pembiayaan ijarah dan pembiayaan qardh terhadap laba bersih baik secara parsial maupun simultan. Objek penelitian yaitu menggunakan laporan keuangan Bank BRI Syariah. Jenis penelitian yaitu kuantitatif asosiatif dengan jenis data sekunder. Adapun populasi dan sampel yaitu laporan keuangan triwulanan tentang pembiayaan ijarah dan pembiayaan qardh periode 2015-2019. Teknik pengumpulan data berupa observasi, wawancara, studi pustaka, dan dokumentasi. Hasil Penelitian menunjukan bahwa tidak terdapat pengaruh signifikan antara pembiayaan ijarah terhadap laba bersih dimana sebesar -0,1482 <  sebesar 2.109, tidak terdapat pengaruh signifikan antara pembiayaan qardh terhadap laba bersih dimana nilai   sebesar -0,991 <  2.109,  serta tidak berpengaruh signifikan pembiayaan ijarah dan qardh secara simultan terhadap laba bersih dimana nilai Fhitung 0,474  <  Ftabel 3,59. ABSTRACTBased on the results of the observation that the background of this research is the fluctuation in the financial statements of ijarah and qardh financing which will have an impact on the net profit of BRI Syariah Bank. This study aims to determine how the effect of ijarah financing and qardh financing on net income either partially or simultaneously. The object of research is to use the financial statements of Bank BRI Syariah. This type of research is associative quantitative with secondary data types. The population and sample are quarterly financial reports on ijarah financing and qardh financing for the 2015-2019 period. Data collection techniques in the form of observation, interviews, literature study, and documentation. The results showed that there was no significant influence between ijarah financing on net income where tcount was -0.1482 <ttable was 2.109, there was no significant effect between qardh financing on net income where the tcount value was -0.991 <ttable was 2.109, and had no effect. significant ijarah and qardh financing simultaneously on net income where the value of Fcount 0.474 <Ftable 3.59.

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