INVESTIGATION OF REVENUE SHARING, TRANSPARENCY AND FIRM PERFORMANCE TO PROFIT DISTRIBUTION MANAGEMENT

This study was conducted to determine the effect on Profit Distribution Management recorded in Bank Indonesia on financing for profit sharing, transparency and performance. Research conducted using RGEC Method to determine the level of performance in the company and the population of this study is a company listed in the Jakarta Islamic Index of 2012-2016. The results of this study indicate that mudharabah variables have an effect but not significant to PDM, ROA and CAR have significant effect to PDM while musharaka, transparency, FDR, GCG and BOPO have no significant effect to PDM.

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PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v8i2.4730 ◽

2020 ◽

Vol 8 (2) ◽

pp. 173

Author(s):

Tri Utami ◽

Sri Rezeqi

Keyword(s):

Commercial Banks ◽

Sampling Technique ◽

Profit Sharing ◽

Third Party ◽

Operational Cost ◽

Financial Reports ◽

Distribution Management ◽

Operating Income ◽

Profit Distribution ◽

Financing Risk

This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).

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Sukuk (Obligasi Syariah) dalam Perspektif Keuangan Islam

Asy-Syari’ah : Jurnal Hukum Islam ◽

10.36835/assyariah.v5i2.120 ◽

2019 ◽

Vol 5 (2) ◽

pp. 165-179

Author(s):

Maula Nasrifah

Keyword(s):

Financial Institutions ◽

Capital Market ◽

Revenue Sharing ◽

Profit Sharing ◽

Mutual Respect ◽

For Profit ◽

Private Placement ◽

Proof Of Ownership ◽

Maturity Date ◽

The Future

Islam strongly encourages investment so that possessions can be productive and bring benefits in the future, of course, using a good and right way, which is in accordance with Islamic sharia, like mutual respect and does not harm others. The type of investment can be varied, we can invest through the capital market, one of which is sukuk. Sukuk are securities that are proof of ownership (claim) on assets, whether in the form of tangible, intangible or project contracts from certain activities that require the issuer to pay revenue-sharing to the Sukuk holders and pay back the Sukuk in maturity date. The principle in Sukuk transactions is in the form of emphasis on fair agreements, recommendations for profit sharing systems. In Sukuk transaction, a number of certain assets are needed which to used as the basis for conducting transactions using a contract based on sharia principles. The types of Sukuk in terms of Sukuk Ijarah, Sukuk Mudharabah, Sukuk Musyarakah, Sukuk Istishna’ with the method of issuing in bookbuilding, auction methods and private placement. In sukuk transactions there is a requirement for Underlying Assets as well as activities or processes which have been based in accordance with sharia. This shows that investing with sukuk is not worrying for investors who want to transact with sharia financial institutions. Keywords: Investing, Transaction, Sukuk

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PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v3i2.935 ◽

2017 ◽

Vol 3 (2) ◽

Author(s):

Lia Dwi Martika

Keyword(s):

Quantitative Method ◽

Sampling Technique ◽

Gulf Cooperation Council ◽

Profit Sharing ◽

Positive Influence ◽

Islamic Banks ◽

Test Results ◽

Distribution Management ◽

Profit Distribution ◽

Investment Financing

ABSTRACTIslamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC).Keywords�� :�� Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC.

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BANK INTERNAL FACTORS AND PROFIT DISTRIBUTION MANAGEMENT OF SYARIAH BANKS IN INDONESIA

Nurani Jurnal Kajian Syari ah dan Masyarakat ◽

10.19109/nurani.v18i1.1920 ◽

1970 ◽

Vol 18 (1) ◽

pp. 19-34

Author(s):

Mismiwati Mismiwati

Keyword(s):

Profit Sharing ◽

Capital Adequacy ◽

Return On Assets ◽

Internal Factors ◽

Distribution Management ◽

Purposive Sampling ◽

Profit Distribution ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Positive Effect

AbstractThe purpose of this study is to analyze the effect of Capital Adequacy Ratio (CAR), Operation Efficiency (BOPO), Financing to Deposit Ratio (FDR), Proportion of Depositor’s Funding (PDPK), Purchase Financing (PJB), Profit Sharing Financing (PBH) and Return On Assets (ROA) to Profit Distribution Management (PDM) in Islamic banks in Indonesia. The sample determined by using purposive sampling based on Indonesia Syariah Bank for period of 2009-2013. The population in this research is 11 Syariah Banks, which 5 Syariah Banks are chosen based on purposive sampling. For analysis the data, multiple regression analysis with IBM SPSS. The result of the research shown that internal bank factors (BOPO and PBH) give positive effect to PDM, the internal bank factors (FDR and PDPK) give negative effect to PDM, while internal bank factors (CAR and PJB) do not affect to PDM. ROA gives positive effect on PDM. Keywords : CAR, BOPO, FDR, PDPK, PJB, PBH, ROA, PDM.

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The Effect of Profit Sharing Financing and Receivables towards Total Assets in Islamic Banking: Case Study in BNI Syariah

UNIMAS Review of Accounting and Finance ◽

10.33736/uraf.3101.2021 ◽

2021 ◽

Vol 5 (1) ◽

pp. 28-40

Author(s):

Zulfikar Hasan

Keyword(s):

Main Product ◽

Banking System ◽

Revenue Sharing ◽

Profit Sharing ◽

Islamic Banking ◽

Islamic Banks ◽

For Profit ◽

New Knowledge ◽

The Relationship

The objective of my research is to observe at the relationship between receivables, profit-sharing financing to total assets at BNI Syariah Bank from 2016-2020. Total assets in BNI Syariah frequently endure fluctuations in total assets each year, whether receivables and profit-sharing financing have a significant effect on variable Y (total assets). The method that researchers run is a quantitative method using the help of SPPS software, while the variables that influence are the dependent variable receivables and profit-sharing financing. The funding channelled by BNI Syariah is essentially the same as other Islamic banks in Indonesia. Because it still uses an agreement that has long practised in the Islamic banking system, such as the Murabaha contract for the provision of receivables, Mudharabah and Musyarakah contracts for profit sharing between customers and banks. The relationship between Receivables and Revenue Sharing Financing has a positive correlation between variables. This research can also provide some connection between Murabahah and Musharaka which are one of the main product sources of BNI Syariah bank. The originality of the research that the researcher makes is his own, it is not copied and that the researcher's research idea is new and can add new knowledge.

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Effects of Gender and Performance: the Spanish Firms and the Economy for the Common Good

IBIMA Business Review ◽

10.5171/2021.966407 ◽

2021 ◽

pp. 1-9

Author(s):

Amparo Maset-Llaudes ◽

Keyword(s):

Firm Performance ◽

Common Good ◽

Point Of View ◽

Economic Aspects ◽

The Common Good ◽

The Common ◽

And Performance ◽

A Company

Firm performance has traditionally been evaluated on the basis of financial results; if a company achieved a profit or managed to increase profit levels, this was believed to indicate that it was doing well. However, it is now considered advisable to focus not only on the purely economic aspects of organizations, but also to assess the effects of a firm's actions from an environmental and social point of view.

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Factors Affecting Profit Distribution Management of Islamic Banks: Moderating Role of Corporate Governance

Islamic Banking and Finance Review ◽

10.32350/ibfr/2021/08/1624 ◽

2021 ◽

Vol 8 (1) ◽

pp. 78-102

Author(s):

Kiran Shahzadi1 ◽

Huma MALIK ◽

Malik Shahzad Shabbir ◽

Attiya Yasmind

Keyword(s):

Corporate Governance ◽

Market Share ◽

Positive Impact ◽

Panel Data Analysis ◽

Profit Sharing ◽

Capital Adequacy ◽

Policy Implications ◽

Islamic Banks ◽

Distribution Management ◽

Profit Distribution

This study aimed to ascertain the factors that affect the Profit Distribution Management (PDM) practices employed by Islamic banks (IBs) to retain their market share. It further analysed whether the presence of Islamic corporate governance can smoothen the profit sharing mechanism followed by the IBs. The study utilized the panel data analysis technique to analyse the data collected from 40 full-fledged IBs for the period 2010-2017 from three different regions, that is, South Asia, Middle East and South East Asia. The findings of the study support the premise that third party funds, asset composition, capital adequacy and market share all have a significant and positive impact on the PDM practices of IBs. Moreover, Islamic corporate governance strengthens the relationship between market share and the PDM practices of IBs. The results of this study have policy implications for the regulators of IBs and financial institutions as they provide insight into the factors that affect the PDM practices of IBs.

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ANALISIS SISTEM PENENTUAN BESARAN NISBAH BAGI HASIL PADA PRODUK DEPOSITO DI BANK MUAMALAT INDONESIA KCP SITUBONDO

LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan ◽

10.35316/lisanalhal.v13i1.455 ◽

2019 ◽

Vol 13 (1) ◽

pp. 155-172

Author(s):

Ummal Khoiriyah

Keyword(s):

Revenue Sharing ◽

Profit Sharing ◽

Applicable Law ◽

For Profit ◽

Branch Office ◽

Percentage Ratio

Bank Muamalat Indonesia branch office Situbondo has a system for determining the amount of profit sharing ratio in deposit products with terms and conditions of deposits involved of depositing and refunding, bookkeeping, profit sharing, deposit termination, in line with applicable law and jurisdiction. Based on the results of the research, the system of determining the amount of profit sharing ratio on deposit products at Bank Muamalat Indonesia brach office Situbondo uses revenue sharing method. The method is still running in the application of profit sharing to customers which calculated based on the respective portion between depositors and bank. Characteristics of deposit products with the concept of profit sharing at Bank Muamalat Indonesia branch office Situbondo is the percentage ratio, for profit and for loss, collateral, determine the amount of ratio, how to resolve losses.

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