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 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 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.

scholarly journals Analisis Faktor-faktor Yang Mempengaruhi Likuiditas Bank BNI Syariah dan Bank BCA Syariah

2020 ◽  
Vol 6 (3) ◽  
pp. 582
Author(s):  
Muhammad Tho'in ◽  
Yuge Agung Heliawan
Keyword(s):  
Quantitative Research ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
Other Information ◽  
Report Data ◽  
Secondary Data Sources

The purpose of this research is to determine the analysis of the factors that affect the liquidity of Islamic banks at Bank BNI Syariah and Bank BCA Syariah in 2010-2018. This research uses descriptive quantitative research that uses secondary data sources in the form of financial reports. This research uses quantitative methods, where this method is used to test the hypothesis. Sources of data in this study are secondary data in the form of financial statements of Bank BNI Syariah and Bank BCA Syariah for 2010-2018 from the official website www.bnisyariah.co.id and www.bcasyariah.co.id which are supported by journals and reference books related to research, as well as other information related to this research. The population of this research is the financial statements of Bank BNI Syariah and Bank BCA Syariah in 2010-2018. The sampling technique used purposive sampling technique, the sample in this study was quarterly financial report data published for 9 consecutive years by Bank BNI Syariah and Bank BCA Syariah. The data used is secondary data from the official website www.bnisyariah.co.id and www.bcasyariah.co.id. The results showed that the CAR variable has a significant effect on Liquidity (FDR), the NPF variable has a significant effect on Liquidity (FDR), the TPF variable has no significant effect on Liquidity (FDR), simultaneously the CAR, NPF and TPF variables have a significant effect on Liquidity ( FDR).

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

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

scholarly journals Pengaruh Zakat terhadap Kinerja Perusahaan (Studi Empiris pada Bank Umum Syariah di Indonesia)

2017 ◽  
Vol 13 (2) ◽  
pp. 344
Author(s):  
Rika Febby Rhamadhani
Keyword(s):  
Corporate Performance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Islamic Banks ◽  
Technical Documentation ◽  
Financial Reports ◽  
Taxable Income ◽  
Simple Regression Analysis ◽  
Simple Regression

This study aims to determine and analyze the effect zakat on corporate performance in sharia banks in Indonesia. The data used in this research are secondary data obtained from the financial statements of each site Islamic Banks in Indonesia gathered through technical documentation in the form of documents and annual financial reports and other data related to this study. The sampling technique used purposive sampling and analytical methods used simple regression analysis. These results indicate significant influence between zakat on the corporate performance in sharia banks in Indonesia. This study recommend are the corporate does not to be afraid of issuing zakat, because in Islam, Allah already guarantee that Zakat issued will not reduce property and zakat is also an expense that can be deducted for taxable income and further research is expected to add the study period and a number of larger samples in order to obtain more accurate research results

scholarly journals Perbandingan Kinerja Bank Pembiayaan Rakyat Syariah dan Bank Perkreditan Rakyat di Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 135
Author(s):  
Aniesatun Nurul Aliefah ◽  
Lilis Renfiana
Keyword(s):  
Central Bank ◽  
Sampling Method ◽  
Secondary Data ◽  
Risk Profile ◽  
Financial Reports ◽  
Great Opportunity ◽  
Significance Level ◽  
Rural Credit ◽  
Analysis Technique ◽  
Significant Difference

The purpose of this study is to compare the performance of The Conventional Rural Bank (BPR) and Islamic Rural Bank (BPRS) in Indonesia using the REC method which consists of a risk profile, earnings, and capital during the 2015-2017 period. The risk profile factor is represented by the NPF indicator, income is represented by ROA and capital is represented by CAR. By using the purposive sampling method, as many as 43 Islamic Rural Bank (BPRS) and 63 Conventional Rural Bank (BPR) were obtained from secondary data sourced from annual financial reports published on the bank's official website. The analysis technique was then carried out using the Mann-Whitney-U test to compare the performance of the two banks. The results of this study indicate that there is a significant difference in NPF between the two banks at a significance level of 0.006; There is no significant difference in ROA and CAR between Islamic general financing banks and rural credit banks in Indonesia at the ROA significance level of 0.070 and CAR 0.239, respectively. The implication of this research implies that the performance of Islamic BPRs still has a great opportunity to develop in the future and is a big challenge, especially for the management of Indonesian Islamic BPRs and the central bank (Bank Indonesia) as a bank. regulators.

scholarly journals DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA

Riset ◽  
2021 ◽  
Vol 3 (2) ◽  
pp. 563-580
Author(s):  
Novan Wahyu Hidayat ◽  
Amalia Kusuma Wardini ◽  
Lela Nurlela Wati
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Previous Period ◽  
Capital Adequacy Ratio ◽  
Operating Margin ◽  
Positive Effect

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.

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