scholarly journals Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

2021 ◽  
Vol 2 (2) ◽  
pp. 178
Author(s):  
Ai Iklimah Agustina ◽  
Sulaeman Sulaeman ◽  
Tina Kartini
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Positive Influence ◽  
Financial Reports ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study

scholarly journals Pengaruh Pembiayaan Murabahah, Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Profitabilitas

2021 ◽  
Vol 2 (2) ◽  
pp. 160
Author(s):  
Citra Intan Purnama Sari ◽  
Sulaeman Sulaeman
Keyword(s):  
Commercial Banks ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Linear Analysis ◽  
Financial Reports ◽  
Significance Level ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of murabahah financing, mudharabah financing and musyarakah financing on the level of profitability. This research was conducted using quantitative methods with an associative approach. The object of this research is the three Sharia Commercial Bank financial statements for the period 2016-2019 as many as three Islamic Commercial Banks and a sample of 48 financial reports. In this study, sampling was using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is the classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate that murabahah financing has a positive effect on ROA with a significant level of 0.000. Mudharabah financing has a positive effect on ROA with a significant level of 0.000. Meanwhile, musyarakah financing has no positive effect on ROA with a significance level of 0.000. Meanwhile, simultaneously Murabahah Financing, Mudharabah Financing and Musharaka Financing have an effect of 91% on the level of Profitability at Islamic Commercial Banks in Indonesia for the period 2016-2019, the remaining 9% is influenced by other factors not examined by the authors in this study

scholarly journals Implementation Of Good Corporate Governance (Gcg) And Profit-Sharing Financing On Profitability In Sharia Commercial Banks

2021 ◽  
Vol 8 (2) ◽  
pp. 1-14
Author(s):  
Sri Lestari Kurniawati ◽  
Zubaidah Nasution
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of Good Corporate Governance and profit-sharing financing on the performance of sharia commercial banks in Indonesia as measured by profitability. This study is quantitative by using Profitability variables (ROA and ROE) as the dependent variable and Good Corporate Governance and profit-sharing financing (mudharabah, musyarakah) as independent variables. The purposive sampling was used as the sampling method in order to obtain 10 Sharia Commercial Banks (SCB) with a study period of 2009-2018. The analysis technique used is descriptive analysis and statistical analysis of panel data with eviews 8.0. The results of the study stated that Good Corporate Governance and mudhorobah profit-sharing had a significant positive effect on profitability (ROA and ROE).

scholarly journals FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM SYARIAH PT. WIJAYA KARYA, TBK., DAN PT. ANEKA TAMBANG, TBK.

2021 ◽  
Vol 1 (2) ◽  
pp. 36-44
Author(s):  
Zahida I’tisoma Billah ◽  
Nuri Fara Daisil Jinnani
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Return On Assets ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Selection Of

The stock price always changes. Investors can find out the factors that influence it with a fundamental analysis of the company's financial statements. This study aims to determine whether the Return On Assets, Return On Equity, and Debt to Equity Ratio affect the stock price fluctuation of PT. Wijaya Karya, Tbk. and PT. Aneka Tambang, Tbk. in 2016-2018. The research method used is descriptive quantitative, then this study uses the population and samples in the selection of research objects. The population consisted of 30 companies registered in JII, the sampling method was purposive sampling and obtained PT. Wijaya Karya, Tbk. and PT. Aneka Tambang, Tbk. The research data is secondary data obtained from the annual financial reports of the two research samples. The data analysis technique used is multiple regression. The results of the study concluded that both simultaneously and partially ROA, ROE, and DER did not have a significant effect on the stock price of PT. Wijaya Karya, Tbk. and PT. Aneka Tambang, Tbk. 2016-2018 period.

scholarly journals PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH (BUS) PERIODE 2015-2017

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Lucy Auditya ◽  
Lufika Afridani
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Secondary Data ◽  
Financial Statements ◽  
Islamic Banks ◽  
Simple Linear Regression ◽  
Return On Assets ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Technique

The purpose of this study was to determine the effect of musyarakah financing on profitability in Sharia Commercial Banks in Indonesia for the 2015-2017 period and to find out how much influence musyarakah financing had on profitability in sharia commercial banks for the period 2015-2017. The limitation of the problem of this research is on the profitability of financial ratios ROA (Return On Assets) and ROE (Return On Equity). To disclose these issues in depth and thoroughly, researchers used a quantitative approach with secondary data collection techniques in the form of financial statements of each sharia bank for three consecutive years and provided quarterly financial reports, obtained by 5 Islamic banks to obtain 60 data. The data analysis technique used is simple linear regression using the SPSS version 16. Then the data is described, analyzed and discussed to answer the problems raised. From the results of the study it was found that musyarakah financing had a significant effect on ROA at alpha 5%. This is evidenced by the significance value (Sig.) (0.002) <(α) 0.05. While musyarakah financing has no significant effect on ROE at alpha 5%. This is evidenced by the significance value (Sig.) (0.669)> (α) 0.05.

PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, MUSYARAKAH, IJARAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2016-2018

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Oryza Sativa Meiswari ◽  
Diah Nurdiwaty
Keyword(s):  
Data Analysis ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Public Trust ◽  
Quantitative Approach ◽  
Financial Reports ◽  
Analysis Technique ◽  
Study Population

Profitability is a certain condition that has been achieved by a sharia bank as a reflection of public trust in commercial banks that have undergone a process of activity for several years. This study aims to analyze the effect of murabahah, mudharabah, musyarakah and ijarah financing on the profitability of Islamic commercial banks. Profitability is the dependent variable in this study, while murabahah, mudharabah, musyarakah and ijarah financing are independent variables.The type of data used is secondary data which is obtained from quarterly financial reports taken from the official website or website www.bi.go.id/www.ojk.go.id and the official website of each Islamic Commercial Bank. The study population consisted of 12 Islamic commercial banks, and obtained 72 samples by purposive sampling method. The approach used in this research is a quantitative approach. The data analysis technique used is multiple linear regression.The results of this study indicate that partially murabahah financing and ijarah financing have a significant effect on profitability. Based on the results of the F test, the variables of murabahah, mudharabah, musyarakah and ijarah financing simultaneously have a significant effect on profitability. Keywords: Murabahah Financing, Mudharabah, Musharaka, Ijarah, Profitability

scholarly journals PENGARUH NON PERFORMING FINANCING DAN OPERATIONAL EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah tahun 2016-2018)

2021 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Wina Ayu Isnaeni ◽  
Trina Romadona ◽  
Sri Wahyuni
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Operational Efficiency ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Financial Reports ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine empirically the effect of Non Performing Financing (NPF) and Operational Efficiency Ratio (OER) on financial performance. Financial performance is measured using Return on Assets (ROA). The population used in this study is Islamic Commercial Banks registered with the Otoritas Jasa Keuangan. Sampling using purposive sampling method. Secondary data is in the form of annual financial reports published in 2016-2018. The data analysis technique used is multiple regression analysis. The results showed that NPF has a negative effect on financial performance while OER has a positive effect on financial performance.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

2021 ◽  
Vol 12 (1) ◽  
pp. 27-37
Author(s):  
Siva Nabilla ◽  
Rizal Pahlevi
Keyword(s):  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Joint Effect ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Analysis Method ◽  
Return On Assets ◽  
Income Ratio ◽  
Positive Effect

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

scholarly journals Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 80
Author(s):  
Marfuah Marfuah ◽  
Sakilah Sakilah ◽  
Priyono Puji Prasetyo
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Mining Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive

2019 ◽  
pp. 594
Author(s):  
Ni Kadek Ari Adnyani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Capital Intensity ◽  
Sampling Techniques ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

Tax aggressiveness in this study is proxied by Net Profit Margin (NPM) Index. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital intensity, and firm size on tax aggressive. This research was conducted on property and real estate companies listed on the IDX for the period 2015-2017. Sampling uses non probability sampling techniques with purposive sampling method. 35 companies were selected as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it shows that the variables of profitability, capital intensity, and company size have a positive effect on tax aggressive

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