EFISIENSI PEGADAIAN SYARIAH DAN  PROSPEK PERTUMBUHAN ASET DI INDONESIA

The purpose of this study is to analyze the efficiency of Islamic Pawnshop together with four competitors and analyze the prospects for assets growth of the Islamic pawnshop in Indonesia. This study is quantitative analyze research with secondary data of annual financial statements from the Islamic Pawnshop and four competitors during 2008-2014. The sampling technique is the purposive sampling with sample of the Islamic Pawnshop and four competitors in Indonesia. This study uses analysis efficiency of the Data Envelopment Analysis method. Input variables are: the load bonus, deposit wadiah, general and administrative expenses, salaries and allowances, and other expenses, and the output variables are: murabaha margin revenue, other services revenues, and loan qardh. Then this study uses analyze prospects based on System Dynamics methods. The results showed efficiency of Islamic Pawnshop can reach value of 100 percent for 2008-2014 compared to its competitors that reach only 97.42 percent. And the prospect of an asset for Islamic Pawnshop can get optimistically in 2025 to reach Rp 116 trillion in the presence of inorganic action.

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EFFICIENCY OF ZAKAT MMANAGEMENT OORGANIZING (OPZ) IN INDONESIA

JURNAL AKUNTANSI DAN AUDITING ◽

10.14710/jaa.16.1.112-149 ◽

2020 ◽

Vol 16 (1) ◽

pp. 112-149

Author(s):

Roikhan Mochamad Aziz

Keyword(s):

Data Envelopment Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Data Envelopment ◽

Output Variable ◽

Personnel Costs ◽

Operational Costs ◽

Input Variables ◽

Using Data

National charity potential in Indonesia is very large, but not comparable to the fact that the number accumulation ZIS in Indonesia. Then, needs to be done to optimize the potential of zakat is one of them with efficiency. The purpose of this study was to determine the level of efficiency of Zakat Management Organization (OPZ). The sampling technique used in this research is purposive sampling by taking a sample of 2 organizations zakat is BAZNAS and PKPU. The data used in this research is secondary data obtained from financial statements published by BAZNAS and PKPU. Measurement of efficiency in this study using Data Envelopment Analysis (DEA).Input variables used in this study is the operational costs and personnel costs, while the output variable is the receipt and disbursement of zakat. Results from this study showed that only BAZNAS who always achieve efficiency levels of 100 percent during 2011-2013, while PKPU experiencing fluctuating conditions of efficiency. On average achievement BAZNAS efficiency from 2011 through 2013 is equal to 100 per cent, while the average achievement of efficiency PKPU fluctuated during the period 2011-2013 amounted to 52.13 percent.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPOR BERAS DI INDONESIA PERIODE 2000:01 – 2009:04

Media Ekonomi ◽

10.25105/me.v18i2.2252 ◽

2017 ◽

Vol 18 (2) ◽

pp. 69

Author(s):

Malyda Husna Salsyabilla

Keyword(s):

Data Envelopment Analysis ◽

Capital Market ◽

Secondary Data ◽

Data Envelopment ◽

Analysis Method ◽

Output Variable ◽

Performance Levels ◽

Public Firms ◽

Debt Capital ◽

Input Variables

This study aims to determine the efficiency levels of cigarettes industry in Indonesia. The analysis tools used in this study is the DEA (Data Envelopment Analysis) method of analysis. Expecially for the “Go Public” firms those are PT BAT Indonesia, PT Bentoel, PT Gudang Garam, PT HM Sampoerna. The research, used secondary data, from the Indonesian Capital Market Directory year 2006 - 2008. Variables used in the study consist of four input variables and two output variables. Its input variables consist of labor, Debt, Capital, and Total Asset, whiles its output variable consist of Net Sales and Gross Profit. The research results show that there only two companies that consistent to maintained the level of efficiency of 100% during the study, namely PT BAT Indonesia and PT HM Sampoerna. Meanwhile, two other companies show their performance levels efficiency have not stabillized during the study, namely PT Bentoel and PT Gudang Garam.

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ANALISIS EFISIENSI INDUSTRI ROKOK DI INDONESIA DENGAN MENGGUNAKAN METODE DEA (DATA ENVELOPMENT ANALYSIS) TAHUN 2006 - 2008

Media Ekonomi ◽

10.25105/me.v19i2.830 ◽

2017 ◽

Vol 19 (2) ◽

pp. 73 ◽

Cited By ~ 1

Author(s):

Ida Ayu Puspitasari

Keyword(s):

Data Envelopment Analysis ◽

Capital Market ◽

Secondary Data ◽

Total Asset ◽

Data Envelopment ◽

Analysis Method ◽

Output Variable ◽

Public Firms ◽

Debt Capital ◽

Input Variables

This study aims to determine the efficiency levels of cigarettes industry inIndonesia. The analysis tools used in this study is the DEA (Data Envelopment Analysis)method of analysis. Expecially for the “Go Public” firms those are PT BAT Indonesia, PT Bentoel, PT Gudang Garam, PT HM Sampoerna. The research, used secondary data, from the Indonesian Capital Market Directory year 2006 - 2008. Variables used in the study consist of four input variables and two output variables. Its input variables consist of labor, Debt, Capital, and Total Asset, whiles its output variable consist of Net Sales and Gross Profit. The research results show that there only two companies that consistent to maintained the level of efficiency of 100% during the study, namely PT BAT Indonesia and PT HM Sampoerna. Meanwhile, two other companies show their performance levels efficiency have not stabillized during the study, namely PT Bentoel and PT Gudang Garam. Keywords : Efficiency, DEA, Cigarette Company, Labor, Debt, Capital, Total Asset, Net Sales, Gross Profit.

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ANALISIS EFISIENSI 7 ORGANISASI PENGELOLA ZAKAT (OPZ) NASIONAL MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA)

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol7iss20206pp1178-1192 ◽

2020 ◽

Vol 7 (6) ◽

pp. 1178

Author(s):

Irma Faikhotul Hikmah ◽

Atina Shofawati

Keyword(s):

Data Envelopment Analysis ◽

Quantitative Study ◽

National Level ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Data Envelopment ◽

Research Model ◽

Dea Efficiency ◽

Production Approach

The purpose of this study was to analyze the efficiency level of the national Zakat Management Organization (OPZ) in Indonesia between 2016 and 2018. The sampling technique used was purposive sampling: the researcher took seven national level OPZ consisting of BAZNAS, Dompet Dhuafa, Rumah Zakat Indonesia, IZI, LAZISNU, Panti Yatim Indonesia Al Fajr and Dewan Da'wah Islamiyah Indonesia with the same variables and WTP (Fair without Exceptions) financial statements status from 2016 to 2018. This research is a Data Envelopement Analysis (DEA) non-parametric quantitative study using Banxia Frontier Analyst version 3.2.2 software. The data used was secondary data obtained from LAZNAS and BAZNAS official websites in Indonesia. The measurement of OPZ efficiency in this study was based on output orientation, while the research model used was the BCC model and the assumption used was VRS (Variable Return to Scale). The approach used was production and intermediation approach. The results of the study showed that in general, the level of efficiency in the intermediation approach was higher than the level of efficiency using the production approach. One DMU was found to be inefficient using intermediation approach while in the production approach, ten DMU were found inefficient. Keywords: Organisasi Pengelola Zakat (OPZ), Data Envelopment Analysis (DEA), efficiency, intermediation approach, production approach

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Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

Review of Islamic Economics and Finance ◽

10.17509/rief.v1i1.23743 ◽

2020 ◽

Vol 1 (1) ◽

pp. 18-24

Author(s):

Annisa Nur Hakim ◽

A Jajang W Mahri ◽

Aas Nurasyiah

Keyword(s):

Data Envelopment Analysis ◽

Research Method ◽

Secondary Data ◽

Data Envelopment ◽

Analysis Technique ◽

Dea Analysis ◽

Input Variables ◽

Operational Activities ◽

A Company ◽

Descriptive Method

Abstract. Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords. Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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A COMPARATIVE STUDY OF CONVENTIONAL AND SHARIAH LIFE INSURANCE EFFICIENCY USING DATA ENVELOPMENT ANALYSIS

Journal of Islamic Economics and Finance ◽

10.22373/share.v9i0.7595 ◽

2020 ◽

Vol 9 ◽

Author(s):

Mulia Saputra ◽

Muhammad Arfan ◽

Neni Zahara

Keyword(s):

Data Envelopment Analysis ◽

Life Insurance ◽

Value Added ◽

Sampling Technique ◽

Insurance Companies ◽

Data Envelopment ◽

Insurance Company ◽

Life Insurance Company ◽

Purposive Sampling ◽

Test Input

This study aims to analyze and compare the efficiency between conventional life insurance companies and Islamic life insurance companies in Indonesia over the period of 2014-2018. The sample of this study was taken from 10 conventional life insurance companies and 10 shariah life insurance companies that were selected based on the purposive sampling technique. Measurement of efficiency in this study was conducted using the method of data envelopment analysis (DEA) based on Bankers-Charnes-Cooper (BCC) and Charnes-Cooper-Rhodes (CCR) models of the value-added approach. This was followed by testing the hypothesis using a different Mann-Whitney U-test. Input variables used are assets, capital, general and administrative costs, and commission expenses. Meanwhile, the output variables are premiums and investment income. The results showed that conventional life insurance companies are more efficient than Islamic life insurance companies based on the BCC and CCR models. Furthermore, the results of different tests using the Mann-Whitney U-test showed an insignificant difference in efficiency between conventional life insurance companies and Islamic life insurance companies during the study period. The results of the comparison of the average efficiency value with the DEA method indicated that the efficiency level of a conventional life insurance company was better than a shariah life insurance company.========================================================================================================Studi Perbandingan Efisiensi antara Asuransi Jiwa Konvensional dengan Syariah Menggunakan Data Envelopment Analysis. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi perusahaan asuransi jiwa konvensional dengan perusahaan asuransi jiwa syariah di indonesia pada periode 2014-2018. Sampel penelitian ini adalah 10 perusahaan asuransi jiwa konvensional dan 10 perusahaan asuransi jiwa syariah yang dipilih berdasarkan teknik purposive sampling. Pengukuran efisiensi dalam penelitian ini menggunakan metode data envelopment analysis (DEA) dengan model BCC dan CCR berdasarkan pendekatan nilai tambah. dilanjutkan dengan melakukan uji hipotesis menggunakan uji beda mann-whitney u-test. Variabel input yang digunakan adalah aset. modal. biaya administrasi dan umum. dan beban komisi. Sedangkan variabel outputnya adalah premi dan pendapatan investasi. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa konvensional lebih efisien dibandingkan perusahaan asuransi jiwa syariah berdasarkan pengukuran dengan model BCC maupun model CCR. Selanjutnya hasil uji beda menggunakan uji mann-whitney u- test menunjukkan bahwa tidak terdapat perbedaan efisiensi yang signifikan antara perusahaan asuransi jiwa konvensional dan perusahaan asuransi jiwa syariah selama periode penelitian ini. Hasil perbandingan nilai efisiensi rata-rata dengan metode DEA menunjukkan bahwa tingkat efisiensi perusahaan asuransi jiwa konvensional lebih baik daripada perusahaan asuransi jiwa syariah.

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A COMPARATIVE STUDY OF CONVENTIONAL AND SHARIAH LIFE INSURANCE EFFICIENCY USING DATA ENVELOPMENT ANALYSIS

Journal of Islamic Economics and Finance ◽

10.22373/share.v9i2.7595 ◽

2020 ◽

Vol 9 (2) ◽

pp. 110

Author(s):

Mulia Saputra ◽

Muhammad Arfan ◽

Neni Zahara

Keyword(s):

Data Envelopment Analysis ◽

Life Insurance ◽

Value Added ◽

Sampling Technique ◽

Insurance Companies ◽

Data Envelopment ◽

Insurance Company ◽

Life Insurance Company ◽

Purposive Sampling ◽

Test Input

This study aims to analyze and compare the efficiency between conventional life insurance companies and Islamic life insurance companies in Indonesia over the period of 2014-2018. The sample of this study was taken from 10 conventional life insurance companies and 10 shariah life insurance companies that were selected based on the purposive sampling technique. Measurement of efficiency in this study was conducted using the method of data envelopment analysis (DEA) based on Bankers-Charnes-Cooper (BCC) and Charnes-Cooper-Rhodes (CCR) models of the value-added approach. This was followed by testing the hypothesis using a different Mann-Whitney U-test. Input variables used are assets, capital, general and administrative costs, and commission expenses. Meanwhile, the output variables are premiums and investment income. The results showed that conventional life insurance companies are more efficient than Islamic life insurance companies based on the BCC and CCR models. Furthermore, the results of different tests using the Mann-Whitney U-test showed an insignificant difference in efficiency between conventional life insurance companies and Islamic life insurance companies during the study period. The results of the comparison of the average efficiency value with the DEA method indicated that the efficiency level of a conventional life insurance company was better than a shariah life insurance company.========================================================================================================Studi Perbandingan Efisiensi antara Asuransi Jiwa Konvensional dengan Syariah Menggunakan Data Envelopment Analysis. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi perusahaan asuransi jiwa konvensional dengan perusahaan asuransi jiwa syariah di indonesia pada periode 2014-2018. Sampel penelitian ini adalah 10 perusahaan asuransi jiwa konvensional dan 10 perusahaan asuransi jiwa syariah yang dipilih berdasarkan teknik purposive sampling. Pengukuran efisiensi dalam penelitian ini menggunakan metode data envelopment analysis (DEA) dengan model BCC dan CCR berdasarkan pendekatan nilai tambah. dilanjutkan dengan melakukan uji hipotesis menggunakan uji beda mann-whitney u-test. Variabel input yang digunakan adalah aset. modal. biaya administrasi dan umum. dan beban komisi. Sedangkan variabel outputnya adalah premi dan pendapatan investasi. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa konvensional lebih efisien dibandingkan perusahaan asuransi jiwa syariah berdasarkan pengukuran dengan model BCC maupun model CCR. Selanjutnya hasil uji beda menggunakan uji mann-whitney u- test menunjukkan bahwa tidak terdapat perbedaan efisiensi yang signifikan antara perusahaan asuransi jiwa konvensional dan perusahaan asuransi jiwa syariah selama periode penelitian ini. Hasil perbandingan nilai efisiensi rata-rata dengan metode DEA menunjukkan bahwa tingkat efisiensi perusahaan asuransi jiwa konvensional lebih baik daripada perusahaan asuransi jiwa syariah.

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ANALISIS PERBANDINGAN RASIO PROFITABILITAS PADA PT. MANDOM INDONESIA TBK DENGAN PT. MARTINA BERTO TBK

Jurnal Ilmu Manajemen Profitability ◽

10.26618/profitability.v4i2.3551 ◽

2020 ◽

Vol 4 (2) ◽

pp. 120-127

Author(s):

Rizki Ahdiaryani ◽

Alwi Alwi

Keyword(s):

Data Analysis ◽

Data Collection ◽

Comparative Study ◽

Sampling Technique ◽

Financial Statements ◽

T Test ◽

Analysis Method ◽

Purposive Sampling ◽

Heritage Studies ◽

Profitability Ratios

This study aims to determine and analyze the ratio of profitability ratios using the ROE ratio at PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. This type of research is a comparative study, with the research sample is the annual financial statements for the last 9 years from 2010 to 2018. The sampling technique used was purposive sampling. Data collection uses observation, documentation and heritage studies. The data analysis method used is the t-test separated variant test and also using the SPSS program. From the results of the t-test separated variant test with the help of the SPSS program, the calculated t value of 1.971 was obtained. If compared between the value of tcount with ttable, then tcount is smaller than ttable (1,971 2,120). The results of this study concluded that there were differences in profitability ratios between PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. Keywords: Profitability Ratio, ROEPenelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan rasio profitabilitas dengan menggunakan rasio ROE pada PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk. Jenis penelitian yang digunakan adalah penelitian komparatif, dengan sampel penelitian adalah laporan keuangan tahunan selama 9 tahun terakhir dari tahun 2010 sampai tahun 2018. Teknik sampling yang digunakan adalah purposive sampling. Pengumpulan data menggunakan observasi, dokumentasi dan studi pusaka. Metode analisis data yang digunakan adalah uji t-test separated varian dan juga dengan menggunakan program SPSS. Dari hasil uji t-test separated varian dengan bantuan program SPSS maka diperoleh nilai t hitung sebesar 1,971. Jika di bandingkan antara nilai thitung dengan ttabel, maka thitung lebih kecil dari ttabel (1,9712,120). Hasil dari penelitian ini menyimpulkan bahwa ada perbedaan rasio profitabilitas antara PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk.Kata Kunci : Rasio Profitabilitas, ROE

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