scholarly journals PENGARUH OPERATING EXPENSES TO OPERATING REVENUES (BOPO), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 92-101
Author(s):  
Mella Kusuma Wardannah ◽  
Wirman Wirman
Keyword(s):  
Data Analysis ◽  
Financial Services ◽  
Commercial Banks ◽  
Islamic Banking ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Normality Test ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non                       Performing Financing (NPF), Profitabilitas (ROA)

scholarly journals PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Bank Management ◽  
Significant Negative Effect ◽  
Observation Methods ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

scholarly journals The Effect Of Third Party Funds (DPK), Non Performing Financing (NPF), And Indonesian Sharia Bank Certificates (SBIS) On Sharia Banking Financing Distribution In Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 72-77
Author(s):  
Riyan Pradesyah ◽  
Yuyun Triandhini
Keyword(s):  
Data Analysis ◽  
Commercial Bank ◽  
Financial Services ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Third Party ◽  
Islamic Banking ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to determine the effect of DPK, NPF, and SBIS either partially or simultaneously on the distribution of Islamic banking financing in Indonesia. In this research , using quantitative methods and the type of data used is secondary data. The sample used in this study is data on total financing, DPK, NPF and fund placement in Islamic Commercial Bank SBIS which are contained in the monthly Islamic Banking Statistics published by the Financial Services Authority for the period 2015 - 2019. The data analysis technique used in this study is test classical assumption, multiple linear regression and hypothesis testing. The results of this study were processed in the SPSS 22 program.The results showed that partially (t test) the DPK variable had a positive effect on the distribution of financing. This was evidenced by the t count (56.185)> (1.67252) t table and the sig value. 0.000 < 0.005. The NPF variable has a negative effect with t count (-3.914) <(1.67252) t table and sig. 0.000 < 0.005. The SBIS variable has no effect, as evidenced by the t count (1.536) <(1.67252) t table and the sig value. 0.130 > 0.005. Taken together (F test) shows that DPK, NPF, and SBIS have a significant effect on financing distribution as evidenced by the value of F count (1565,122)> (2.77) F table and sig. 0.000 < 0.005. The adjusted R2 value is 0.988, which means that the DPK, NPF and SBIS variables affect the distribution of financing by 98.8% while the remaining 1.2% is influenced by variables outside of this research .

scholarly journals The Effect of Capital Structure, Liquidity, and Company Size towards Profitability

2020 ◽  
Vol 12 (4(J)) ◽  
pp. 59-66
Author(s):  
Joy Pandapotan ◽  
Noegrahini Lastiningsih
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Annual Report ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of capital structure, liquidity, and company size on profitability in state-owned companies listed on the Indonesian state-owned enterprise website in 2016 - 2018. This research uses a quantitative approach. This study uses secondary data from company financial and annual report, the sample consists of 65 stated-owned companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consists of  the t-test. Based on the results of data analysis known that capital structure has a insignificant negative effect on profitability, liquidity has a significant positive effect on profitability, and company size has a significant negative effect on profitability. The results of this study are expected to be useful for managers in making decisions related to company management, beneficial for investors in choosing investments, and being useful as a reference for further researchers who studying profitability variables

scholarly journals Analysis of the Bank's Health Level and Its Effects on the Profitability of Sharia General Banks Listed in Indonesia's Financial Services Authority Period 2015-2018

2020 ◽  
pp. 38-53
Author(s):  
Wieta Chairunesia
Keyword(s):  
Statistical Analysis ◽  
Financial Services ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Good Health ◽  
Capital Adequacy ◽  
Operating Efficiency ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

Aims: To analyze the level of health of sharia general banks in Indonesia and their effects on profitability. Study Design: The research method used is quantitative descriptive research. Place and Duration of Study: The sampling technique used was purposive sampling. The study was conducted a Sharia General Bank registered in the Indonesian Financial Services Authority with a research period of 2015-2018. Methodology: The analytical method used is the inferential statistical analysis test using SmartPLS Professional 3.0 analysis tools, namely with a descriptive test, and inferential statistical analysis. Results: Sharia Commercial Banks in the 2015-2018 period based on Non-Performing Finance (NPF) have a healthy predicate and have a negative significant effect on profitability. Based on the Fair to Healthy Ratio (FDR) predicate as Healthy, and no significant positive effect on profitability. Based on Good Corporate Governance (GCG) with a healthy predicate, and no significant positive effect on profitability. Based on Operating Efficiency Ratio (OER) with a healthy predicate, and a significant negative effect on profitability. Based on the Capital Adequacy Ratio (CAR) which is categorized as Very Healthy, and no significant positive effect on profitability. Conclusion: Generally, Islamic commercial banks are in good health. However, the achievement of this soundness level is carried out by always striving to comply with the provisions given by Bank Indonesia, not optimizing the available resources so that the bank remains in a healthy condition while meeting the criteria of Bank Indonesia.

scholarly journals Analysis Factors Affect of Murabahah Margin in Sharia Commercial Banks in Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 53
Author(s):  
Ainun Nisa
Keyword(s):  
Data Analysis ◽  
Financial Services ◽  
Commercial Banks ◽  
Complex Analysis ◽  
Main Product ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Operating Expense ◽  
Data Analysis Technique ◽  
Analysis Technique

Financing with the murabahah contract becomes the most dominating because murabahah contract is easier to use because it is obvious the split, does not require a complex analysis that benefit both parties between Islamic banks and customers. So that murabahah financing becomes the main product in Islamic banking in Indonesia. The research purpose to analysis and determine a direct effect of operating expense and third fund party to murabahah margin in sharia commercial banks in Indonesia.  The period use in this research is 5 years, starting from 2014 to 2018. The type of this research was an causal research to show the direction in the relation between operating expense and third fund party to murabahah margin also to measure the strength of the relation between two or more variables. The population in this research a number of 14 islamic commercial banks that have been and are still registered with the Financial Services Authority in 2014 to 2018. The data analysis technique used in purposive sampling and obtained a sample of 12 islamic commercial banks. The data analysis technique used is multiple linear regression using eviews version 9. The results showed that the operating expense had a negative and significant effect on murabahah margin and third fund party had a positive and significant effect on murabahah margin.

scholarly journals PENGARUH LIKUIDITAS, EFISIENSI, DAN UKURAN BANK TERHADAP PROFITABILITAS

2019 ◽  
Vol 8 (6) ◽  
pp. 3502
Author(s):  
Ni Putu Yuniari ◽  
Ida Bagus Badjra
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Participant Observation ◽  
Foreign Banks ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Analysis Technique ◽  
Saturated Sample ◽  
A Company ◽  
Positive Effect

Profitability is the ability of a company to earn a profit or measure the effectiveness of management of a company. The profitability ratio used in this study is Return On Assets (ROA). This research was conducted with the aim to determine the effect of liquidity, efficiency and bank size on profitability policies in state-owned commercial banks and foreign banks in Indonesia. The method used to determine the sample is a saturated sample, during the period 2013-2017. Data collection is done by the method of non-participant observation. The data analysis technique used in this study is multiple linear regression. The results showed that liquidity has a significant positive effect on profitability, efficiency has a negative and significant effect on profitability, bank size has a positive and significant effect on profitability and there are differences in profitability between state-owned commercial banks and foreign banks in Indonesia. Keywords: profitability, likuidity, efficiency,  bank size

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 Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah Terhadap Profitabilitas Bank Umum Syariah

2021 ◽  
Vol 7 (1) ◽  
pp. 241
Author(s):  
Dinar Mega Silvia Sari ◽  
Sri Suartini ◽  
Isro’iyatul Mubarokah ◽  
Nanu Hasanuh
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Return On Assets ◽  
Outlier Test ◽  
Sample Data ◽  
Negative Effect ◽  
Study Population ◽  
Positive Effect

This study aims to analyze the effect of mudharabah, musyarakah, and murabahah financing on the level of profitability in banks using the Return on Assets (ROA) ratio simultaneously and partially. The sample used in this study was 42 data from the results of the outlier test which previously had 52 sample data into 42 sample data with the study population using 7 (seven) Islamic commercial banks until 2019. The data analysis method used in this study was multiple linear regression of panel data. The results of this study indicate that partially mudharabah financing has no significant negative effect on the level of profitability, while musharaka partially has a negative effect on the level of profitability. Murabahah financing has a significant positive effect on profitability.

PENGARUH DANA PIHAK KETIGA, BIAYA OPERASIONAL, BI RATE, DAN INFLASI PADA PENDAPATAN MARGIN MURABAHAH

2021 ◽  
Vol 5 (1) ◽  
pp. 121-139
Author(s):  
Yuli Mustikawati ◽  
Muhammad Ali Fikri
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Total Population ◽  
Secondary Data ◽  
Sampling Technique ◽  
Third Party ◽  
Operating Costs ◽  
Financial Reports ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to determine the effect of third party funds, operational costs, BI rate and inflation on murabahah margins income of Islamic commercial banks in Indonesia. This research data uses secondary data in the form of quarterly financial reports of Islamic commercial banks in 2015-2019. The total population used was 14 Islamic commercial banks registered with the Financial Services Authority during the 2015–2019 period. Sampling using purposive sampling technique and data processing using the Eviews 9 application. Results: First, third party funds have a positive effect on murabahah margin income. Second, operating costs have a positive effect on murabahah margin income. Third, the BI rate has a negative effect on murabahah margin income. Fourth, inflation has a positive effect on murabaha margin income.

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

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