scholarly journals PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 8 (2) ◽  
pp. 173
Author(s):  
Tri Utami ◽  
Sri Rezeqi
Keyword(s):  
Commercial Banks ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Third Party ◽  
Operational Cost ◽  
Financial Reports ◽  
Distribution Management ◽  
Operating Income ◽  
Profit Distribution ◽  
Financing Risk

This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).

scholarly journals PROFIT DISTRIBUTION MANAGEMENT PADA BANK SYARIAH

2018 ◽  
Vol 2 (1) ◽  
pp. 31
Author(s):  
Fitriyana Fitri ◽  
Komala Adriyani ◽  
Catur Ragil Sutrisno
Keyword(s):  
Commercial Banks ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Third Party ◽  
Operational Cost ◽  
Distribution Management ◽  
Operating Income ◽  
Purposive Sampling ◽  
Profit Distribution ◽  
Capital Adequacy Ratio

This study aims to analyze the influence of the proportion of third party funds (DPK), operational cost to operating income (BOPO), financing to deposit ratio (FDR), bank size and capital adequacy ratio (CAR) to profit distribution management at Sharia Bank. The population is all Sharia Commercial Banks in Indonesia, the period of 2012-2015. Samples were taken using purposive sampling technique. The results show that third party funds (DPK), finance to deposit ratio (FDR) and bank size have no significant effect on profit distribution management (PDM). While BOPO and capital adequacy ratio (CAR) have a significant effect on profit distribution management (PDM).

scholarly journals DETERMINAN PENDAPATAN USAHA PADA BANK UMUM SYARIAH DI INDONESIA

2021 ◽  
Vol 8 (2) ◽  
pp. 159
Author(s):  
Siti Nur Ro'ikayah ◽  
Nisful Laila
Keyword(s):  
Linear Regression ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Financial Statements ◽  
Third Party ◽  
Financial Reports ◽  
Operating Income ◽  
Purposive Sampling ◽  
Regression Methods ◽  
Business Income

ABSTRAKPenelitian yang dilakukan pada Bank Umum Syariah di Indonesia tahun 2015-2019 dilakukan dengan tujuan agar dapat melihat pengaruh jumlah pembiayaan, ukuran, dan Dana Pihak Ketiga (DPK) yang  mempunyai pengaruh atas pendapatan usaha yang dimilikinya. Laporan keuangan Bank Umum Syariah (BUS) digunakan sebagai data yang nantinya untuk diteliti. Peneliti menganalisis data melalui metode regresi linier berganda. Peneliti menggunakan sampel laporan keuangan serta sesuai dengan kriteria sampel yang dimiliki oleh 11 Bank Umum Syariah. Teknik yang dipakai dalam memperoleh sampel yakni yang sesuai dengan ketentuan atau purposive sampling. Dari penelitian ini, dihasilkan bahwa secara parsial jumlah pembiayaan memberikan hasil/pengaruh yang signifikan, ukuran bank memberikan hasil/pengaruh yang signifikan, dan dana pihak ketiga tidak berdampak signifikan atas pendapatan usaha Bank Umum Syariah. Sedangkan secara simultan jumlah pembiayaan, ukuran bank, dan dana pihak ketiga mempunyai dampak yang signifikan atas pendapatan usaha BUS di Indonesia.Kata Kunci: Jumlah Pembiayaan, Ukuran Bank, Dana Pihak Ketiga, Pendapatan Usaha. ABSTRACTResearch conducted at Islamic Commercial Banks in Indonesia in 2015-2019 was conducted with the aim of knowing the effect of the amount of financing, size, and Third Party Funds (TPF) which have an influence on the business income they have. The financial reports of Islamic Commercial Banks (BUS) are used as data which will be examined later. Researchers analyzed data using multiple linear regression methods. Researchers used a sample of financial statements and in accordance with the sample criteria owned by 11 Islamic Commercial Banks. The sampling technique used was purposive sampling technique. From this research, it is concluded that partially the amount of financing provides a significant result / effect, the size of the bank gives a significant result / effect, and third party funds do not have a significant impact on the operating income of Islamic Commercial Banks. Meanwhile, simultaneously the amount of financing, bank size, and third party funds have a significant impact on the operating income of Islamic Commercial Banks in Indonesia.Keywords: Total Financing, Bank Size, Third Party Funds, Operating Income.

scholarly journals Pengaruh Kinerja Keuangan terhadap Simpanan Dana Pihak Ketiga Melalui Nisbah Bagi Hasil (Studi Kasus Bank Umum Syariah di Indonesia Periode 2012-2015)

AKUNTABEL ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 129
Author(s):  
Ayu Annisa ◽  
Isna Yuningsih ◽  
Rusliansyah Rusliansyah
Keyword(s):  
Financial Performance ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Partial Least Square ◽  
Least Square ◽  
Capital Adequacy ◽  
Third Party ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income

This study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.Keywords: Third-party funds, ratio of profit sharing, capital adequacy ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Operating Expenses Operating Income (ROA), and Financing to Deposit to ratio (FDR)

scholarly journals PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Lia Dwi Martika
Keyword(s):  
Quantitative Method ◽  
Sampling Technique ◽  
Gulf Cooperation Council ◽  
Profit Sharing ◽  
Positive Influence ◽  
Islamic Banks ◽  
Test Results ◽  
Distribution Management ◽  
Profit Distribution ◽  
Investment Financing

ABSTRACTIslamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC).Keywords������� :���������� Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC.

scholarly journals Mengukur Kinerja Pra Merger Tiga Bank Umum Syariah dan Pengaruhnya Terhadap Return on Asset

2021 ◽  
Vol 8 (1) ◽  
pp. 70-78
Author(s):  
Hanif Artafani Biasmara ◽  
Pande Made Rahayu Srijayanti
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Third Party ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income ◽  
Performance Variables ◽  
Capital Adequacy Ratio

Abstrak  - Pada tahun 2020, telah ditetapkan pelaksanaan merger antara tiga Bank Umum Syariah yang merupakan anak perusahaan dari Bank Badan Usaha Milik Negara (BUMN). Dimana ketiga bank tersebut adalah PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, dan PT Bank BNI Syariah. Penelitian ini dilakukan untuk mengukur kinerja keuangan ketiga bank tersebut sebelum dilakukannya merger dan pengaruhnya terhadap Return on Asset (ROA). Dalam penelitian ini, kinerja keuangan akan diukur dengan variabel Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Biaya Operasional dan Pendapatan Operasional (BOPO), dan persentase pertumbuhan Dana Pihak Ketiga (DPK). Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh melalui laporan keuangan tahunan dari masing-masing bank dengan periode tahun 2015-2019. Dimana data diolah dan dianalisis dengan menggunakan Regresi Linear Data Panel melalui perangkat lunak Stata 16. Kinerja ketiga Bank Umum Syariah sebelum dimerger menunjukkan hasil yang baik. Selama lima tahun terakhir CAR dan NPF memiliki kinerja yang memuaskan. FDR dan BOPO berada sedikit melenceng dari batas minimum ataupun maksimum. Berikutnya, pertumbuhan DPK rata-rata sebesar 15, 89333%. Seluruh variabel kinerja bank tersebut setelah dilakukan pengolahan data, menunjukkan bahwa variabel CAR, FDR, NPF, BOPO, dan pertumbuhan DPK bersama-sama memiliki pengaruh signifikan terhadap ROA. Sedangkan secara parsial, CAR, NPF, dan pertumbuhan DPK tidak memiliki pengaruh signifikan terhadap ROA. Tetapi FDR dan BOPO memiliki pengaruh signifikan terhadap ROA. Dimana melalui penelitian ini diharapkan dapat menjadi pertimbangan bagi PT Bank Syariah Indonesia Tbk dalam upaya memperoleh kinerja yang baik dan pertumbuhan profitabilitas yang tinggiKata Kunci: CAR, FDR, NPF, BOPO, Pertumbuhan DPK, ROA, Bank Umum Syariah Abstract - In 2020, the implementation of a merger between three Islamic Commercial Banks which are subsidiaries of the State-Owned Enterprise (BUMN) Bank has been determined. Where the three banks are PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, and PT Bank BNI Syariah. This research was conducted to measure the financial performance of the three banks before the merger, and their effect on Return on Assets (ROA). In this study, financial performance will be measured by the variable Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Operational Costs and Operating Income (OEOI), and the percentage growth in Third Party Funds (TPF).The data used in this study is secondary data obtained through the annual financial reports of each bank for the period 2015-2019. Where the data is processed and analyzed using Linear Data Panel regression through Stata 16. The performance of the three Islamic Commercial Banks before the merger showed good results. Over the last five years, CAR and NPF have performed satisfactorily. FDR and BOPO have slightly deviated from the minimum or maximum limits. Next, the growth in deposits was an average of 15.89333%. All of these bank performance variables, after data processing, show that the variables CAR, FDR, NPF, OEOI, and TPF growth together have a significant effect on ROA. Meanwhile, partially, CAR, NPF, and TPF growth have not a significant effect on ROA. However, FDR and BOPO have a significant effect on ROA. Where through this research it is hoped that in the future it can be a consideration for PT Bank Syariah Indonesia, Tbk to obtain good performance and high profitability growth.Keywords: CAR, FDR, NPF, OEOI, TPF Growth, ROA, Islamic Commercial Banks

scholarly journals Sustainabillity Ratio pada Bank Umum Syariah di Indonesia Beserta Faktor yang Mempengaruhinya

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy ◽  
Yuniarti Yuniarti
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Financial Sustainability ◽  
Operational Cost ◽  
Financial Reports ◽  
Operating Income ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression

The purpose of this study are to determine the effect of Capital Adequacy Ratio (CAR), Operational Cost of Operating Income (BOPO), Financing Deposit Ratio (FDR) on financial sustainability ratio (FSR) (Empirical Study on Islamic Banking in Indonesia in 2014 - 2018). The research period time used was 4 years, namely the 2014-2015 period. The population of this study includes all Islamic general banking in Indonesia in the 2014-2015 period. The sampling technique was using a purposive sampling technique. Based on the predetermined criteria, 8 companies were obtained. The type of data used is secondary data obtained by financial reports issued by the bank. The analysis method used is panel data regression analysis. The results show that the Capital Adequacy Ratio (CAR) has a significant positive effect on financial sustainability ratio (FSR). Operational Cost Operating Income (BOPO) doesn’t have effect on financial sustainability ratio (FSR). Financing Deposit Ratio (FDR) doesn’t have effect on financial sustainability ratio (FSR). Keywords: financial sustainability ratio (FSR); capital adequacy ratio (CAR); operational cost of operating income (BOPO); financing deposit ratio (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.

Determinan profitabilitas perbankan syariah di Indonesia: peran moderasi non performing financing

2021 ◽  
Vol 1 (1) ◽  
pp. 49-58
Author(s):  
Muhammad Abdul Malik ◽  
Saiful Anwar
Keyword(s):  
Cost Efficiency ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Operational Cost ◽  
Operating Income ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of profit sharing, BOPO and financing on profitability with non-performing financing (NPF) as a moderating variable. This study uses linear regression analysis of panel data on 11 Islamic Commercial Banks (BUS) for the 2015-2019 period in Indonesia. The results of this study indicate that profit sharing and financing have a positive effect, BOPO has a negative effect on the profitability of Islamic banking in Indonesia. The relationship between profit sharing and financing in Islamic banking is moderated by non-performing financing, but not with the relationship for financing and operating income (BOPO) which is not able to moderate by non-performing financing. This research contributes to Islamic banking in Indonesia in order to make effective financing with results sharing and operational cost efficiency in operating income (BOPO) so that performance can improve financial performance.

scholarly journals ANALISIS PENGARUH RASIO LIKUIDITAS, EFISIENSI OPERASI, DAN RASIO SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PT BANK MAYBANK INDONESIA Tbk PERIODE 2010-2018

KEUNIS ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 167
Author(s):  
Alma Aprilia ◽  
Nina Woelan Soebroto
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Capital Adequacy ◽  
Operating Efficiency ◽  
Operational Cost ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income ◽  
Capital Adequacy Ratio

<em>This study aims to analyze the significance of the effect of liquidity ratios, operating efficiency, and solvency ratios both simultaneously and partially on financial performance at PT Bank Maybank Indonesia Tbk. period of 2010-2018. The population in this study is liquidity ratio, operating efficiency, and solvency ratio. The sampling technique using simple random sampling method, obtained samples in this study as many as 3 variables, namely Loan to Deposit Ratio (LDR), Operational Costs compared to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). The data used in this study are secondary data obtained from published quarterly financial reports. The model of analysis used is Multiple Linear Regression, while the data analysis technique uses F Test, Determination Coefficient (Adjusted R²), and t Test. The results of the analysis and discussions show that the variable Loan to Deposit Ratio (LDR), Operational Cost versus Operating Income (BOPO), and Capital Adequacy Ratio (CAR) simultaneously have significant effects on Return On Assets (ROA) at PT Bank Maybank Indonesia Tbk. the period of 2010-2018. Partially, the Loan to Deposit Ratio (LDR) variable has negative and not significant effect on Return On Assets (ROA), while Operational Cost versus Operational Income (BOPO) variables partially have a negative and significant effect on Return On Assets (ROA), as well as variables Capital Adequacy Ratio (CAR) partially has a negative and significant effect on Return On Assets (ROA) at PT Bank Maybank Indonesia Tbk. the period 2010-2018.</em>

scholarly journals Profit Distribution Management Determinant (Empirical Study in Indonesian Sharia Banks)

2019 ◽  
Vol 5 (3) ◽  
Author(s):  
Ardiani Ika Sulistyawati ◽  
Aristi Aprilia Asmaraputri ◽  
Aprih Santoso
Keyword(s):  
Data Analysis ◽  
Financial Risk ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Third Party ◽  
Research Use ◽  
Distribution Management ◽  
Factors Affecting ◽  
Profit Distribution ◽  
Risk Investment

The purpose of this research is to know the factors affecting to profit distribution management of Sharia Banks in Indonesia on the period 2013 until 2016. Variabel dependent of this research is profit distribution management. While the independen of this research is capital adequancy, effectiviness of third party funds, financial risk, gross domestic of product growth, propotion of investment financial, proportion of third party funds, loss of earning assets, age of bank, BOPO, Bi-rate. This research use sharia banks which registered in Bank Indonesia on 2013 until 2016 period. Collecting data of this research use purposive sampling method. The test data analysis use classic assumption test, hypothesis test, and data analysis of multiple regression. The result of the hypothesis test is that capital adequancy, effectiveness of third party funds, financial risk, loss of earning assets, BOPO and Bi rate have no effect to profit distribution management. While gross domestic of product growth, proportion of investment, proportion of third party funds and age of bank have the effect of profit distriburion management. Keywords : Profit, Financial, Risk, Investment

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