scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA

2017 ◽  
Vol 21 (1) ◽  
pp. 90
Author(s):  
Tri Widiastuty
Keyword(s):  
Sampling Method ◽  
Inflation Rate ◽  
Annual Report ◽  
Sample Selection ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Analysis Method ◽  
Negative Effect ◽  
Research Period ◽  
Positive Effect

This research was conducted to prove how much do profitability, inflation rate, and non performing financing give effect to volume of profit and loss sharing based- financing that observed from Shariah banks annual report. This research is expected to provide benefits for the development of Sharia accounting knowledge, especially related to Islamic banking financing products. In addition, this research is also expected to provide input for management of Islamic banks to determine the factors that may effect to volume of profit and loss sharing based- financing and to give information for investors that can be used as the basis for a decision to invest in Islamic banks. Sample selection method used in this research is purposive sampling method. Sample in this research are 10 Islamic banks in Indonesia with the research period ranging from 2003 to 2014. The data analysis method used in this research is multiple regression analysis. The results of this research indicate that profitability doesn’t have a positive effect to volume of profit and loss sharing based- financing, inflation rate doesn’t have a negative effect to volume of profit and loss sharing based- financing, and non performing financing doesn’t have a negative effect to volume of profit and loss sharing based- financing.

scholarly journals IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI PERBANKAN SYARIAH INDONESIA

2020 ◽  
Vol 2 (1) ◽  
pp. 17-42
Author(s):  
Iqbal Arraniri ◽  
Dikdik Harjadi ◽  
Yuliana Fitroh
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Islamic Banking ◽  
Data Envelopment ◽  
Islamic Banks ◽  
Negative Effect ◽  
Dea Method ◽  
Research Period ◽  
Positive Effect

This study was done due to provide empirical facts from the effect of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Bank Size, Gross Domestic Product (GDP), and Inflation on the efficiency of Indonesian Islamic Banking. This study used secondary data from the annual financial statements of Islamic Banks, with verification research methods. To measure efficiency this study used the Data Envelopment Analysis (DEA) method with DEAP software version 21. The research sample was determined by using purposive sampling technique. The sample selected was 12 General Islamic Banking. The period used 2014 to 2018. Analysis of the data used is regression analysis panel data with Eviews Version 10. Based on the results of efficiency measurements of 12 General Islamic Banking shows a fluctuating trend, and only one General Islamic Banking experiences efficient conditions throughout the research period, while the results of the hypothesis analysis be concluded that FDR and Bank Size have a significant positive effect, while NPF, GDP, and Inflation have a significant negative effect on the efficiency of Islamic Banking.

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals PENGARUH WORKING CAPITAL, FIXED FINANCIAL ASSETS, FINANCIAL DEBT , DAN FIRM SIZE TERHADAP PROFITABILITAS

2019 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
Farah Margaretha ◽  
Nina Adriani
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Testing Hypothesis ◽  
Financial Assets ◽  
Analysis Method ◽  
Working Capital ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

<em>The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.</em>

scholarly journals Analysis of Non Performing Financing (NPF), Financing to Deposit RATIO (FDR), Third Party Funds And Debt to Equity Ratio (DER) Murabahah of Funding in Indonesia

2018 ◽  
Vol 1 (1) ◽  
pp. 119-127
Author(s):  
Iskandar Muda ◽  
Nur Afifah
Keyword(s):  
Sampling Method ◽  
Financial Statements ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to determine the effect of NPF, FDR, deposits, and DER to Islamic banking financing in Indonesia. This study used the annual financial statements population of the entire Islamic Banks (BUS) in Indonesia in 2010-2014. The samples in this study used purposive sampling, that the sampling method using specific criteria. The amount of data used by 30 the annual financial statements of six Islamic banks which fulfilled the criteria as a sample. The results showed that the NPF, FDR, deposits, and DER simultaneously affected the murabaha financing. The magnitude of the effect of the four independent variables against murabaha financing amounted to 95.9% and the remaining 4.1% was influenced by other variables outside of this study. For partial results, variable DPK and DER positive effect were occurred on murabaha financing. As for the variable FDR and NPF, there was no significant effect on the murabaha financing.

scholarly journals Analisis Perbedaan Kinerja Sosial Dengan Indeks Islamic Social Reporting (ISR) pada Perbankan Syariah Yang Ada di Indonesia dan Malaysia

2017 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Aprilia Dwi Widayati ◽  
Raditya Sukmana
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Analysis Method ◽  
Content Analysis Method ◽  
The Difference ◽  
Better Than

The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 2010-2012. Annual reports were analyzed using content analysis method. Furthermore, the differences of ISR disclosure level were tested using independent sample t-test. The results showed that ISR disclosure level of islamic banking in Indonesia is better than ISR disclosure level of islamic banking in Malaysia. Basedon the results of hypothesis testing, found that there are significant differences in the disclosure level between islamic banking in Indonesia and Malaysia.

scholarly journals Efficiency, Risk and Profitability of Islamic Banks: Under Pressure in the Competition of the Banking Industry in Indonesia

2020 ◽  
Author(s):  
Sugeng Haryanto
Keyword(s):  
Banking Industry ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Quarterly Data ◽  
Macroeconomic Conditions ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Operating Margin ◽  
Negative Effect ◽  
Positive Effect

This study analyses the factors that affect the profitability of Islamic banks in Indonesia. The independent variables consists of efficiency,risk, liquidity,CAR,and macroeconomic conditions:GDP andinflation.Thedependentvariableisprofitability.This research was conducted in the Islamic banking industry in Indonesia. The research uses quarterly data from 2006-2019. The purpose of this study is to analyse the effect of efficiency, risk, liquidity, capital, and macroeconomic conditions on the profitability of Islamic banks in Indonesia. Data analysis techniques used multiple regression. The results showed that the efficiency and risk had a positive effect on profitability. Inflation has a negative effect on profitability. While liquidity, CAR, and GDP do not affect the profitability of Islamic banks. Keywords: Islamic bank; Financing; Net Operating Margin; Profitability.

scholarly journals Pengaruh Rentabilitas, Leverage, Dan Saham Bonus Pada Nilai Perusahaan Di Bursa Efek Indonesia

2019 ◽  
pp. 1813
Author(s):  
Ni Wayan Yusy Martha Diani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Market Price ◽  
Sampling Technique ◽  
Regression Methods ◽  
Negative Effect ◽  
Positive Effect

Firm value in investor’s perspective is the reflection of company’s prospects. One form of firm value is the change in the market price of a company’s stock. This research aims to obtain empirical evidence of the effect of profitability, leverage, and bonus shares on firm value. This research was conducted on companies in all sectors listed on the Indonesia Stock Exchange for the period 2000-2016. The sample selection used purposive sampling technique with non probability sampling method. The population of this research consisted of 37 companies and the number of samples obtained 35 observations. The data in this study was analyzed using the multiple linear regression methods. Based on the results of the research, it can be concluded that profitability has a negative effect on firm value. Leverage has a positive effect on firm value, and bonus shares do not affect firm value. Keywords: Profitability, Leverage, Bonus Shares, and Firm Value

scholarly journals PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL

2017 ◽  
Vol 7 (1) ◽  
pp. 941
Author(s):  
Riska Harisnawati ◽  
Ihyaul Ulum ◽  
Dhaniel Syam
Keyword(s):  
Test Data ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Business Unit ◽  
Purposive Sampling ◽  
A Company ◽  
Prior Models

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

scholarly journals Performance of Depositor Fund: A Lesson from Indonesian Islamic Banking System

ETIKONOMI ◽  
2017 ◽  
Vol 16 (1) ◽  
pp. 53-70
Author(s):  
Sayakhmad Olimov ◽  
Abdul Hamid ◽  
Muhammad Arief Mufraini
Keyword(s):  
Sampling Method ◽  
Banking Sector ◽  
Annual Report ◽  
Banking System ◽  
Secondary Data ◽  
High Ratio ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Statistical Research ◽  
Financial Ratio

The objective of study is to analyze the performance of Depositor Fund in the operation of Islamic bank as an alternative banking sector in financial market based on the profit and loss mode of financing in the case of Indonesia. The research methodology is quantitative analysis based on the Multiple Regression. In the study secondary data is used and were collected from Annual Report of Islamic Banks. The sample of study is the bank, which is selected from 36 samples of Islamic Commercial Banks relates to non-probability purposive sampling method as a statistical research techniques. The result of study showed that the performance of Depositor Fund in the operation of Islamic banks has negative proficiency and otherwise the Islamic banks have weaknesses capability to improve the high ratio of increasing productivity Depositor Fund based on the financial ratio factors, which are analyzed.DOI: 10.15408/etk.v16i1.4871

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.

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