scholarly journals PENGARUH DANA PIHAK KETIGA, TINGKAT BAGI HASIL DAN NON PERFORMING FINANCING TERHADAP VOLUME DAN PORSI PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Lintang Nurul Annisa ◽  
Rizal Yaya
Keyword(s):  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banks ◽  
Subsequent Period ◽  
Variable Level ◽  
The Impact ◽  
Results Based Financing

This study aims to examine the impact of the third-party funds (DPK), profit sharing rate and non-performing financing (NPF) of the volume and financing portion of profit sharing based on Islamic banking. The sample of this study is seven Islamic banks with the purpose of research object are quarterly financial statements from June 2010 until September 201. Methods of data analysis are using multiple linear regression analysis. The results showed that, from the aspect of volume, DPK variable, profit sharing rate and NPF last period has a significant impact on the profit-sharing based on financing volume for the subsequent period. In the proportion aspect, it is found that the only variable level of revenue sharing finance portfolio of last period that significantly influences the results-based financing portion for the next period. =========================================== Penelitian ini bertujuan untuk mengetahui pengaruh dana pihak ketiga (DPK), tingkat bagi hasil dan non-performing financing (NPF) terhadap volume dan porsi pembiayaan berbasis bagi hasil pada perbankan syariah. Sampel yang digunakan adalah tujuh bank umum syariah dengan objek penelitian laporan keuangan triwulan dari Juni 2010 hingga September 2013.Metode analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa, dari aspek volume, variabel DPK, tingkat bagi hasil dan NPF periode lalu berpengaruh signifikan terhadap volume pembiayaan berbasis bagi hasil periode berikutnya.Pada aspek proporsi ditemukan bahwa hanya variable tingkat bagi hasil penyaluran pembiayaan periode lalu yang berpengaruh signifikan terhadap porsi pembiayaan berbasis bagi hasil periode berikutnya.

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 JUMLAH PENDUDUK MUSLIM, PEMBIAYAAN, DAN BAGI HASIL TERHADAP JUMLAH NOMINAL TABUNGAN NASABAH PADA BANK SYARIAH DI INDONESIA

2016 ◽  
Vol 5 (2) ◽  
pp. 249
Author(s):  
Sudarmin Amdar ◽  
Ventje Ilat ◽  
Agus Tony Poputra
Keyword(s):  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Muslim Population ◽  
Analysis Techniques ◽  
The Impact ◽  
The Given ◽  
Nominal Amount

Banking world to be part of a country's economic success. More and more financial institutions that exist in a country, the better the economic turnaround that is therein. The reason the economy was good for people who have more funds can save their money to the bank. While people who need funds to start a business or to add funds to enlarge the business can borrow directly in the bank nearest to the given requirements. The purpose of this study was to determine the Impact of the Muslim population, financing, and for the results of the nominal amount of savings in Islamic Banking in Indonesia. Data collection method used is through surveys and data analysis. Techniques to test the hypothesis by using multiple linear regression analysis processed SPSS version 21. Location research done that is through internet websites and annual financial statements on Islamic Banking in Indonesia, which consists of: PT Bank BRI Syariah, Bank Syariah Bukopin, Bank Syariah Mandiri, Bank Panin Syariah, PT Bank  Muamalat Indonesia during the year 2009-2013. Muslim population (X1) not significant effect on the nominal amount of savings (Y). Financing (X2) significantly affects nominal amount of savings (Y). For results (X3) no significant effect on the nominal amount of savings (Y). Keywords: impact of the muslim population, financing, and profit sharing the number nominal customer savings

scholarly journals The Impact of ROA, BOPO, and FDR to Indonesian Islamic Bank's Mudharabah Deposit Profit Sharing

ETIKONOMI ◽  
2016 ◽  
Vol 15 (1) ◽  
pp. 19-30
Author(s):  
Laila Mugi Harfiah ◽  
Atiek Sri Purwati ◽  
Permata Ulfah
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Time Deposits ◽  
Time Deposit ◽  
The Cost ◽  
The Impact ◽  
Positive Effect

This study aims to determine the effect of profitability ratio (ROA) the cost-revenue ratio (BOPO) and financing to deposit ratio (FDR) toward profit sharing of time deposit mudharaba in Islamic banking in Indonesia. This research is a quantitative study using heading the entire population of Islamic banks in Indonesia and the sample was selected using purposive sampling method. Samples were obtained at 7 Islamic banks and research data in the form of quarterly reports Islamic Banks 2011-2014 period. The analysis namely with the used is a multiple linear regression analysis. The results of the data analysis showed that ROA, BOPO and FDR significant positive effect on the level of profit sharing of time deposit mudharaba. Is divided in changes in the rise and fall rate for the time deposits mudharaba can be explained 47.9 percent by ROA, BOPO and FDR, while 52.1 percent can be explained by other variables not examinedDOI: 10.15408/etk.v15i1.3109

scholarly journals PENGARUH DANA PIHAK KETIGA DAN PEMBIAYAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2018

2019 ◽  
Vol 11 (1) ◽  
pp. 1-20
Author(s):  
Alimatul Farida
Keyword(s):  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Third Party ◽  
Islamic Banks ◽  
The Public ◽  
Islamic Financial Institutions

Islamic banks are Islamic financial institutions whose main activities are collecting funds from the public or so-called third party funds and channeling them back to the public in the form of financing based on sharia principles with a certain margin so that Islamic banks can obtain profits or profits. The greater the third party funds raised and financing that is distributed, the greater the profit to be obtained. The purpose of this study is to determine whether third party funds and financing have a significant effect on the profitability of Islamic Commercial Banks in Indonesia for the 2014-2018 period. This type of research is a quantitative study using secondary data in the form of financial statements of several Sharia Commercial Banks in Indonesia and data analysis using multiple linear regression analysis methods. The results of this study indicate that partially Third Party Funds have no significant effect on the profitability of Sharia Commercial Banks in Indonesia with evidence of the results (t test) it is known that a significant value> 0.05 is equal to 0.411 and t count value <t table that is equal to 0.837 <2.069 . Financing also has no significant effect on the profitability of Sharia Commercial Banks in Indonesia with evidence of the results (t test) it is known that a significant value> 0.05 is equal to 0.274 and the calculated t value <t table is equal to -1,123 <2,069. While simultaneously Third Party Funds and Financing have a significant effect on the profitability of Sharia Commercial Banks in Indonesia with evidence of the results (F test) it is known that a significant value <0.05 is equal to 0.047 and a calculated F value> F table that is equal to 3.516> 3.44.

Pengaruh Tingkat Literasi Keuangan Syariah dan Kepercayaan Masyarakat terhadap Minat Menabung di Bank Syariah

2020 ◽  
Vol 3 (2) ◽  
pp. 140-153
Author(s):  
Resti Fadhilah Nurrohmah ◽  
Radia Purbayati
Keyword(s):  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Public Trust ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Confidence ◽  
Islamic Banks ◽  
Variable Level ◽  
Analysis Technique ◽  
The City

The purpose of this study was to study the level of Islamic financial literacy and public confidence in the interest in saving in Islamic banks. The variables in this study are the level of Islamic financial literacy (X1), public trust (X2), and interest in saving (Y).The method of this study is descriptive quantitative approach. The data source of this study are primary data obtained by distributing questionnaires. Respondents taken are residents in the city of Bandung, with samples domiciled in the city of Bandung and at least 17 years old. The data analysis technique uses multiple linear regression analysis. The results showed that the variable level of islamic financial literacy and public trust has positive effect in the interest in saving in Islamic banks. The findings in this study provide a reference to Islamic banks, the level of literacy and public trust regarding interest in saving, therefore Islamic banks must socialize to the public.

scholarly journals Model Kinerja Finansial Pemerintah Daerah Melalui Aset dan Pendapatan Asli Daerah

2021 ◽  
Vol 18 (1) ◽  
pp. 36
Author(s):  
Kun Ismawati
Keyword(s):  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Regional Government ◽  
Significant Negative Impact ◽  
The Impact

ABSTRACT  The research aimed to explore financial performance’s model of the Karanganyar Regency Regional Government. This research tested the impact of size, richness, leverage, and capital expenditure on the financial performance of the Karanganyar Regency Regional Government. Research data were 8 (eight) periods of financial statements. Hypotheses analyzed with multiple linear regression. Analysis results showed that size and richness have a significant positive impact on the financial performance of Karanganyar Regency Regional Government; while leverage and capital expenditure have a significant negative impact on the financial performance of the Karanganyar Regional Government. Those results illustrates that greater size and richness will increase the financial performance; on the contrary, the greater leverage and capital expenditure will decrease the financial performance. The model explored is Y = -75.79 + 109.039X1 + 3.754X2 – 0.582X3 – 0.231X4. Keywords                    : size; richness; leverage; capital expenditure; regional government                                      financial performanceCorrespondence to        : [email protected] ABSTRAK Penelitian ini bertujuan menggali model kinerja finansial Pemerintah Daerah Kabupaten Karanganyar. Penelitian ini menguji pengaruh ukuran, kekayaan, leverage, dan belanja modal pada kinerja finansial Pemerintah Daerah Kabupaten Karanganyar. Data penelitian ini adalah 8 (delapan) periode laporan keuangan. Hipotesis dianalisis dengan regresi linear berganda. Hasil analisis menunjukkan bahwa ukuran dan kekayaan memiliki dampak positif signifikan pada kinerja finansial Pemerintah Daerah Kabupaten Karanganyar; sedangkan leverage dan belanja modal memiliki dampak negatif signifikan terhadap kinerja finansial pada Pemerintah Daerah Kabupaten Karanganyar. Hasil-hasil tersebut menggambarkan bahwa makin besar ukuran dan kekayaan akan meningkatkan kinerja finansial; sebaliknya, makin besar leverage dan belanja modal akan menurunkan kinerja finansial. Model yang tergali adalah: Y = -75.79 + 109.039X1 + 3.754X2 – 0.582X3 – 0.231X4. Kata kunci                  : ukuran; kekayaan; leverage; belanja modal; kinerja finansial                                      pemerintah daerah

scholarly journals Determinan Faktor Internal Dana Pihak Ketiga dan Faktor Eksternal (Inflasi, Pendapatan Perkapita, dan Imbalan SWBI) Terhadap Jumlah Dana Talangan Haji Pada Bank Syariah (BNI Syariah, BRI Syariah, Bank Muamalat, Bank Syariah Mandiri) Periode 2009-2014

2017 ◽  
Vol 4 (3) ◽  
pp. 235
Author(s):  
Fachmi Setyawan ◽  
Suherman Rosyidi
Keyword(s):  
Regression Analysis ◽  
Inflation Rate ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Third Party ◽  
Islamic Banks ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Negative Effect

This study aimed to analyze the influence of internal factors of Islamic banks are third party funds and macroeconomic factors, namely inflation, percapita income and rewards Wadiah Certificate of Bank Indonesia to the amount of their bailout Hajj by Sharia banks in Indonesia during the period January 2009 to December 2014. The approach using multiple linear regression analysis. In this study, most of the hypothesis is not proven. Only variables percapita income and rewards SWBI that meet the research hypothesis. Research shows that third party funds and variable inflation rate indication hit double colinearity problems, so as to avoid bias regression results of these two variables were excluded from the regression model. Percapita income and rewards SWBIs have a significant effect partially to the amount of their bailout Hajj. Effect relationship shown is the reward SWBI have a negative effect, while percapita income has a positive influence on the amount of their bailout Hajj.

scholarly journals Pengaruh Penerapan PSAK 45 dan Ketepatwaktuan Penyampaian Laporan Keuangan terhadap Akuntabilitas Laporan Keuangan Organisasi Nirlaba

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 429-441
Author(s):  
Olivia Lungit Astari Putri ◽  
Sri Ayem
Keyword(s):  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Timely Manner ◽  
Financial Reports ◽  
Non Profit ◽  
The Impact ◽  
Special Region

Non-profit organizations/institutions need to comply with regulations in managing financial reports. The purpose of this study was to examine the impact of using PSAK No. 45 and timely submission of financial reports to accountability for these financial statements. The population used is the Yogyakarta Special Region Social Foundation. Sampling using purposive sampling. This research is quantitative with primary data in the form of questionnaires and multiple linear regression analysis methods to test hypotheses. The results found in this study are the application of PSAK No. 45 partially have a positive and significant impact on the accountability of financial statements, and the timeliness of the submission of financial statements partially has a positive and significant impact on the accountability of financial statements. In addition, the application of PSAK No. 45 and the timely submission of financial reports simultaneously or simultaneously also affects the accountability of financial statements by 43.7%. So, every non-profit organization must apply accounting standards in its financial statements and these financial statements must be submitted in a timely manner to be accountable. This study applies compliance theory to prove the research results and support the authors' ideas.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT MARGIN MURABAHAH PADA INDUSTRI PERBANKAN SYARIAH PERIODE 2012-2017

2019 ◽  
Vol 5 (1) ◽  
pp. 50
Author(s):  
Khiaroh Ekawati ◽  
Atina Shofawati
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Third Party ◽  
Overhead Cost ◽  
Independent Variables ◽  
Islamic Bank ◽  
Result Show ◽  
Saturated Sample ◽  
Independent Variable

This study aims to determine the effect of Financing to Deposit Ratio, profit sharing of third party funds, overhead cost, and BI rate on Murabahah margin rate in Islamic Bank Industries in Indonesia period 2012-2017. This research use multiple linear regression analysis. There are four independent variable in this research namely Financing to Deposit Ratio, Profit Sharing Of Third Party Funds, Overhead Cost, and BI Rate. The sample in this study used a saturated sample, while data were taken from Islamic Bank Statistic issued by OJK, while BI rate taken from www.bi.go.id. The result show that Financing to Deposit Ratio and profit sharing of thirty party funds has positive and significant effect on the Murabahah margin rate. While overhead cost and BI rate has no effect on the Murabahah margin rate. All the independent variables in this research are simultaneously has significant effect on the Murabahah margin rate.Keywords: Financing to Deposit Ratio (FDR), profit sharing of third party funds, overhead cost, BI rate, Murabahah margin rate.

scholarly journals PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 3 (1) ◽  
pp. 56-81
Author(s):  
Amalia Indah Fitriana ◽  
Hendra Galuh Febrianto
Keyword(s):  
Earnings Management ◽  
Path Analysis ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Manufacturing Management ◽  
The Impact

One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.

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