scholarly journals Faktor-Faktor yang Mempengaruhi Pembiayaan Berbasis Bagi Hasil (Profit And Loss Sharing)

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Wahyuli Ambarwati Wulandari Kiswanto
Keyword(s):  
Data Analysis ◽  
Interest Rate ◽  
Financial Statements ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Unit Of Analysis ◽  
Positive Effect ◽  
Criteria For Selection ◽  
Selection Of

The purpose of this study was to examine the effect mudharaba deposits, return, profit-sharing rate and the average interest rate loans to profit and loss sharing of Islamic banks either simultaneously or partially. The population is Islamic bank in Indonesia, which consisted of 11 banks with a sample consisting of 7 Islamic banks. Criteria for selection of the sample is using purposive sampling. The unit of analysis is a semi-annual publication of the financial statements of Islamic banks in 2010-2012. The method of data analysis used in this study is multiple linear regression. Variables mudharaba deposits, return, profit sharing rate and the average interest rate are significant effect simultaneously to the profit sharing. While partially only variable mudaraba deposits, profit -sharing and profit sharing rate is significant positive effect on the profit and loss sharing. Meanwhile, the average interest rate credit does not significantly influence the profit and loss sharing. Keywords: Mudharaba Deposits, Return, Profit Sharing Rate, Average Interest Rate, Profit and Loss Sharing.

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

The Determinant of Credit Decisions in PT. Polatama Kusuma Madiun Financing

2020 ◽  
Vol 1 (2) ◽  
pp. 82-89
Author(s):  
Dian Dian ◽  
Citaningtyas Citaningtyas ◽  
Ari Kadi
Keyword(s):  
Data Analysis ◽  
Interest Rate ◽  
Linear Regression ◽  
Service Quality ◽  
Interest Rates ◽  
Sampling Technique ◽  
Corporate Image ◽  
Significant Positive Effect ◽  
Positive Effect ◽  
Dominant Influence

This study aims to determine and provide empirical evidence between interest rates, service quality, and corporate image on the decision to take credit at PT. Polatama Kusuma Madiun Financing The sample was taken using purposive sampling technique, that is, the sample was taken based on criteria, with a total of 96 respondents from Polatama Kusuma People's Credit Bank. The data analysis used is multiple linear regression. The results of this study indicate that interest rates, service quality, and corporate image have a significant positive effect on the decision to take credit at the Polatama Kusuma People's Credit Bank. The results show the value of the standardization coefficient or service quality variable compared to the standardization coefficient or interest rate and company image. This means that the service quality variable has a dominant influence on the decision to take credit at PT. Polatama Kusuma Madiun Financing.

scholarly journals PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

2019 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Falahuddin Falahuddin ◽  
Muchsal Mina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

scholarly journals PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

2017 ◽  
Vol 20 (1) ◽  
pp. 16
Author(s):  
Wiwi Idawati ◽  
Roswita Eveline
Keyword(s):  
Data Analysis ◽  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalkomparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Pusat dan Jakarta Selatan dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, kompetensi, dan profesionalisme auditor yang berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan secara bersamaan. Kemudian, masing-masing variabel memiliki pengaruh positif signifikan pada pertimbangan tingkat materialitas dalam audit laporan keuangan juga.The aim of this research was to get empirical evidence about the effect of independence, competence, and professionalism of auditors on consideration of materiality level in the auditing of financial statements. This research uses causalcomparative study with primary data obtained using a questionnaire. The research sample was auditor on Public Accounting Firm (KAP) located in Central Jakarta and South Jakarta with a simple random sampling technique. Data analysis was used multiple linear regression, Based on this research, variable independence, competence, and professionalism of auditors were significant positive effect on considerations of materiality level in the auditing of financial statements simultaneously. Then partially, each variable has significant positive effect on considerations of materiality level in the auditing of financial statements too.

scholarly journals Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119-129
Author(s):  
Riza Syahputera ◽  
Martha Rianty N
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.

BIAYA PROMOSI, PANGSA PASAR DAN PROFITABILITAS PERBANKAN INDONESIA TAHUN 2010-2017

SIMAK ◽  
2019 ◽  
Vol 17 (01) ◽  
pp. 119-133
Author(s):  
Andi Ruslan ◽  
Cepi Pahlevi ◽  
Syamsu Alam ◽  
Mursalim Nohong
Keyword(s):  
Data Analysis ◽  
Empirical Evidence ◽  
Market Share ◽  
Financial Statements ◽  
Third Party ◽  
Significant Positive Effect ◽  
Bank Profitability ◽  
Software Analysis ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the effect of promotional costs on market share of third party funds and bank profitability (ROA). The sample using bank that publishes financial statements in full during 2010-2017 and is included in Books 3 and 4 categories related to business activities and office networks based on bank core capital. The data analysis technique in this study is path analysis with AMOS software (Analysis of Moment Structure). The results show that promotion costs have a positive and significant effect on DPK market share, promotion costs have a positive but not significant effect on bank profitability, market share deposits have a positive and significant effect on bank profitability. Promotion costs have a positive and significant positive effect on bank profitability through DPK market share.

scholarly journals Analisis Pengaruh Pembiayaan Murabahah, Tingkat Bagi Hasil Dan Suku Bunga Acuan BI Terhadap Volume Pembiayaan Mudharabah Perbankan Syariah Di Indonesia (Periode 2016-2018)

2019 ◽  
Vol 2 (2) ◽  
pp. 215
Author(s):  
Emy Widyastuti
Keyword(s):  
Interest Rate ◽  
Interest Rates ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Negative Effect ◽  
The Interest Rate ◽  
Positive Effect

The purpose of this study is to analyze the influence of murabahah financing, profit-sharing rate and BI rate on the volume of Islamic banking mudharabah financing in Indonesia during the period of 2016-2018. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2016-2018. The data analysis method used in this study is multiple linear regression to find the effect of each variable on the volume of mudharabah financing of Islamic banking in Indonesia. The results showed that simultaneously murabahah financing variables, profit-sharing rates, and BI reference interest rates influenced mudharabah financing. While partially murabahah financing variable and BI reference interest rate have a significant negative effect on mudharabah financing, while the interest rate variable has a significant positive effect on mudharabah financing. The limitation of this study is that it uses a few variables so that it has not been able to show the full variables that affect mudharabah financing volume.

scholarly journals Urgensi Audit Delay: Antara Total Asset, Profitabiltas dan Fee Audit Pada Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 2 (2) ◽  
pp. 83-90
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Fees ◽  
Significant Positive Effect ◽  
Positive Effect

This study aims to determine the effect of total assets, profitability and audit fees on audit delay of manufacturing industry companies listed on the Indonesian stock exchange. This study uses a quantitative approach. The data collection technique used in this study is the documentation method, which is by collecting and recording financial statements. The data source used is secondary data in the form of financial statements of manufacturing industry companies listed on the Stock Exchange for the period 2016-2018 which can be obtained through the site www.idx.co.id. The sampling technique used was purposive sampling with 39 units of data analysis. The data analysis method used is multiple linear regression analysis using the SPSS 24.0 program. The results showed that (1) total assets had a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange. (2) Profitability has a negative or no significant effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange, (3) Audit fee has a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange.

scholarly journals Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Bank Syariah

2015 ◽  
Vol 2 (1) ◽  
pp. 59-69
Author(s):  
Prsojo Prasojo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Annual Report ◽  
Financial Statements ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Islamic Bank ◽  
Good Corporate Governance ◽  
Positive Effect

This study examine the effect the implementation of good corporate governance (GCG) to financial performance of Islamic Bank. GCG is measured using a questionnaire with a sample of employee respondents of Islamic Banks. While financial performance is easured by using financial ratios with proxied CAR, ROA,ROE, BOPO, and FDR. The study included 258 respondents who had participated to fill out a questionnaire. The number of banks that are used samples in this study were many 25 islamic banks. The financial statements are used to study was financial statements or annual report of 2013 published in there bank website. The results this study that GCG has significant positive effect on financial performance proxied with CAR, ROA, ROE, and FDR but GCG has negative significant effect on financial performance proxied with BOPO.

scholarly journals The Effect of Financial Performance toward Profit-Sharing Rate on Mudharabah Deposit of Sharia Banking in Indonesia

2018 ◽  
Vol 9 (1) ◽  
pp. 82 ◽  
Author(s):  
Heri Sudarsono ◽  
Miranti Aprilia Saputri
Keyword(s):  
Data Analysis ◽  
Interest Rate ◽  
Financial Performance ◽  
Profit Sharing ◽  
Short Term ◽  
Operating Income ◽  
Distributed Lag ◽  
Long Run ◽  
Auto Regressive ◽  
Positive Effect

Abstract This study aims to determine the effect of financial performance in the form of Return On Assets (ROA), Operational Expense to Operating Income (OER), Finance to Deposits Ratio (FDR), Non Performing Finance (NPF), and Interest Rate to profit-sharing rate on mudharabah deposit of Sharia banking in Indonesia period 2011.1 to 2017.10. Data analysis method used is Auto-Regressive Distributed Lag (ARDL) which can analyze the relation between independent variable to dependent variable in long term and short term. The results of data analysis show that in the short term ROA and OER variable negatively affect the profit-sharing rate mudharabah deposits. While the variable of FDR and Interest rate have positive effect to profit-sharing rate of mudharabah deposit, on the other hand NPF variable does not affect to profit-sharing level of mudharabah deposit. Meanwhile in the long run the variable of FDR and OER have negative effect, the variable of Interest rate has positive effect. Meanwhile, the ROA and NPF variables do not affect the profit-sharing of mudharabah depositsAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan berupa Return On Asset (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Finance to Deposits Ratio (FDR), Non Performing Finance (NPF), dan Suku Bunga terhadap tingkat bagi hasil deposito mudharabah pada perbankan syariah di Indonesia periode tahun 2011.1 sampai 2017.10. Metode analisis data yang digunakan adalah Auto-Regressive Distributed Lag (ARDL) yang dapat menganalisa keterkaitan antara variabel independen terhadap variabel dependen dalam jangka panjang dan jangka pendek. Hasil analisis data menunjukkan bahwa dalam jangka pendek variabel ROA dan BOPO berpengaruh negatif terhadap tingkat bagi hasil deposito mudharabah. Sedangkan variabel FDR dan Suku Bunga berpengaruh positif terhadap tingkat bagi hasil deposito mudharabah, dilain pihak variabel NPF tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah. Dan dalam jangka panjang variabel FDR dan BOPO berpengaruh negatif, variabel Suku Bunga berpengaruh positif. Sementara itu, variabel ROA dan NPF masing-masing tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah

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