scholarly journals The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia

2020 ◽  
Vol 3 (3) ◽  
pp. 96-103
Author(s):  
Arini Arini ◽  
Satia Nur Maharani ◽  
Dodik Juliardi
Keyword(s):  
Commercial Banks ◽  
Islamic Banks ◽  
Standard Score ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Perspective Model ◽  
The Impact ◽  
Education Justice ◽  
Sustainability Report

This study examines the effect of sustainability reports on the performance of maqashid sharia in Islamic banks. The sample of this research is Islamic commercial banks in Indonesia for the period 2014-2018. The sustainability report is measured by the standard score of the GRI 4 sustainability report and the performance of Islamic banks is measured using maqashid sharia with 3 perspectives, namely education, justice and welfare. The method used is panel data regression with 3 research models. The results of the analysis of model 1 show that the sustainability report has a significant negative effect on the performance of maqashid sharia from an education perspective. In model 2, the results show that the sustainability report does not have a significant effect on the performance of maqashid syariah justice perspective. Model 3 shows the results that the sustainability report does not have a significant effect on the performance of maqashid syariah from the welfare perspective.

scholarly journals Implementation of Good Governance Business Sharia (GGBS) and Its Implications for Sharia Conformity and Profitability (SCnP) Financial Performance in Sharia Commercial Banks in Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Nindi Apriani ◽  
Kusnendi Kusnendi ◽  
Firmansyah Firmansyah
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Good Governance ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
High Level ◽  
A Company

Abstract.     Financial performance is an analysis carried out to see the extent to which a company carries out the rules of implementing finances properly and correctly. The measurement of the financial performance of Islamic banks mostly still uses conventional measurement indicators namely profitability. This is considered less relevant, because the measurement of the performance of Islamic banks should be measured based on the suitability of sharia. Sharia Conformity and Profitability is a tool that measures the integrity of a bank, but still does not ignore the conventional side because the purpose of Islamic banks is to seek profit. This study aims to analyze the influence of Good Governance Business Sharia on Sharia Conformity and Profitability of Islamic Commercial Banks in Indonesia. The population in this study used all Islamic Commercial Banks (BUS) in Indonesia. The sample used was eleven Sharia Commercial Banks in Indonesia in 2012-2016. The method in this study uses explanatory research methods. The data analysis technique used is panel data regression. The results showed that the level of implementation of Good Governance Business Sharia was good enough and tended to increase. The Sharia Conformity and Profitability level of Islamic Commercial Banks in Indonesia has a high level of performance which means that the average performance is above on average. The implementation of Good Governance Business Sharia (GGBS) has a positive effect on Sharia Conformity but has a negative effect on Profitability. The results have important implications for Islamic Commercial Banks and regulator regarding Good Governance Business Sharia that should be modified as it aligns with sharia conformity but does not have impact on profitability. Keywords.    Financial performance, Sharia Conformity and Profitability, Good Governance Business Sharia.

scholarly journals PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP KINERJA BANK SYARIAH: STUDI EMPIRIS INDONESIA DAN MALAYSIA

2021 ◽  
Vol 8 (2) ◽  
pp. 243
Author(s):  
Faris Achmad Muhtadin Billah ◽  
Bayu Arie Fianto
Keyword(s):  
Corporate Governance ◽  
Gender Diversity ◽  
Control Variable ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
The Impact ◽  
Simultaneous Influence

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh karakteristik Islamic corporate governance terhadap kinerja bank syariah di Indonesia dan Malaysia. Dengan menggunakan regresi data panel 28 bank syariah di Indonesia dan Malaysia periode 2013-2019, penelitian ini menemukan adanya pengaruh Islamic corporate governance (ICG) secara simultan terhadap kinerja bank syariah. Hasil estimasi dengan dan tanpa variabel kontrol menunjukkan hanya variabel tingkat pendidikan Dewan Pengawas Syariah (DPS) yang konsisten memiliki pengaruh negatif signifikan terhadap kinerja bank syariah. Dengan menambahkan variabel kontrol, hasil penelitian menunjukkan bahwa variabel gender diversity dan frekuensi rapat DPS masing-masing berpengaruh positif dan negatif terhadap kinerja bank syariah. Hasil penelitian ini memberikan wawasan bagi regulator untuk dapat meningkatkan kinerja bank syariah melalui praktik ICG. Kata Kunci: Bank syariah, Dewan Pengawas Syariah, Indonesia, Islamic corporate governance, Kinerja bank, Malaysia. ABSTRACTThis study aims to determine the impact of Islamic corporate governance characteristics on the performance of Islamic banks in Indonesia and Malaysia. By using panel data regression of 28 Islamic banks in Indonesia and Malaysia for the 2013-2019 period, this study found the simultaneous influence of Islamic corporate governance (ICG) characteristics on the performance of Islamic banks. The results with and without control variables show that only the Sharia Supervisory Board (SSB) education level consistently has a significant negative effect on the performance of Islamic banks. By adding the control variable, the results show that the gender diversity variable and the frequency of SSB meetings have a positive and negative effect on the performance of Islamic banks, respectively. The results of this study provide insights for regulators to improve the performance of Islamic banks through ICG practices.Keywords: Bank performance, Indonesia, Islamic corporate governance, Islamic banks, Malaysia, Syariah Supervisory Board.

scholarly journals Impacts of Monetary Policy on Commercial Banks’ Profits: The Case of Vietnam

2017 ◽  
Vol 13 (8) ◽  
pp. 32
Author(s):  
Thanh Nhan Nguyen ◽  
Ngoc Huong Vu ◽  
Ha Thu Le
Keyword(s):  
Monetary Policy ◽  
Commercial Banks ◽  
Positive Impact ◽  
Monetary Policies ◽  
Significance Level ◽  
Doing Business ◽  
Panel Data Regression ◽  
Banking Market ◽  
Data Regression ◽  
The Impact

This paper mainly concentrates on examining the impact of monetary policy on commercial banks’ profit in Vietnam by using panel data regression. In our study, the data is collected from 20 commercial banks which were doing business in Vietnam’s banking market, ranging from 2007 to 2014 in annually frequency. Monetary base (MB), discount rate (DIS) and required reserve ratio (RRR) are used as proxies for monetary policy. Profit before tax (PROFIT) is used to represent commercial banks’ performance. The results show that there is a positive relationship between banks’ profits and monetary policies. Among those chosen variables representing SBV’s monetary policy, only MB has a significant positive impact on bank’s profit at the significance level of 10%. On this premise, the study recommends that MB should be one of the variables in the center of being concerned in the SBV’s policies regarding the banking performance and stability.

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals Factors affecting net interest margin of joint-stock commercial banks in Vietnam

2017 ◽  
Vol 24 (01) ◽  
pp. 92-103
Author(s):  
An Pham Hoang ◽  
Loan Vo Thi Kim
Keyword(s):  
Commercial Banks ◽  
Secondary Data ◽  
Regression Method ◽  
Factors Affecting ◽  
Managerial Efficiency ◽  
Net Interest Margin ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Interest Margin

This study analyzes factors affecting net interest margin of joint-stock commercial banks in Vietnam. The paper uses the secondary data of 26 banks with 182 observations for the period of 2008–2014 and applies the panel data regression method. The empirical results indicate that lending scale, credit risk, capitalization, and in-terest rate have positive impacts on net interest margin. In contrast, managerial efficiency has a negative effect on net interest margin. However, bank size and loan to deposit ratio are statistically insig-nificant to net interest margin.

scholarly journals Dampak Faktor Eksternal dan Faktor Internal terhadap Perkembangan Bank Umum Syariah di Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 97-108
Author(s):  
Luthfiah Nurazlina ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Negative Impact ◽  
External Factors ◽  
Islamic Banks ◽  
Internal Factors ◽  
Simultaneous Test ◽  
Panel Data Regression ◽  
Data Regression ◽  
Simultaneous Testing ◽  
Significant Negative Impact ◽  
The Impact

The goal of this study was to determine the impact to which external factors such as GDP growth, inflation and BI interest rate and internal factors such as CAR, FDR and NPF have had an influence on the development of Islamic Banks in Indonesia that represented by the growth of total assets Islamic banks in Indonesia from 2015-2019. This research used a quantitative approach and the data would be analyzed using multiple regression test through panel data regression with partial test and simultaneous test provided by Eviews 10. Considering the results of the simultaneous testing, the study suggests that all variables had an impact on the development of the Islamic Bank. As for the partial test, from the external factors only the BI rate which gives a significant negative impact on the development of Islamic banks and from internal factors there are NPF and FDR which give significant negative impact. It was concluded that GDP, Inflation, and CAR did not affect the development of Islamic Banks in Indonesia.

Institutional development, transaction costs and economic growth: evidence from a cross-country investigation

2015 ◽  
Vol 12 (1) ◽  
pp. 129-159 ◽  
Author(s):  
MITJA KOVAČ ◽  
ROK SPRUK
Keyword(s):  
Economic Growth ◽  
Transaction Costs ◽  
Economic Performance ◽  
Model Calibration ◽  
Institutional Development ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Cross Country ◽  
The Impact

Abstract:This paper seeks to quantify the impact of transaction costs on cross-country economic growth. Our evidence from a cross-country panel data regression analysis reveals a persistent and robust negative effect of increasing transaction costs on the path of economic growth. The growth-enhancing effects of lower transaction costs are confirmed after controlling for the set of conditioning variables and further demonstrated in a cross-country growth model calibration. The results provide evidence that transaction costs might indeed be central to the study of cross-country productivity differences, suggest the importance of contractual relations and indicate their significant impact on cross-country economic performance over time.

Efisiensi dan Kinerja Perbankan Syariah di Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 114-123
Author(s):  
Multazam Mansyur Addury
Keyword(s):  
Market Share ◽  
Commercial Banks ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Moderator Variable ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Efficiency Performance ◽  
The Relationship

Abstract - This study aims to analyze the effect of efficiency on the performance of Islamic banking by using market share as a moderator variable. The data  which are used in this study are 7 Sharia Commercial Banks in the annual form from the period of 2014 to 2018. The data analysis technique uses is the analysis of panel data regression. The results of this research prove that, first, the efficiency of Islamic banking has a significant influence on the performance of Islamic banking. Second, the market share of Islamic banks has no significant impact in moderating the relationship between the efficiency and the performance of Islamic banks. Keywords: Efficiency, Performance, Market Share, Islamic Banks

Dana pihak ketiga, Inflasi dan Pembiayaan Mudharabah terhadap Non Performing Financing pada Bank Islam di Indonesia dan Malaysia

2019 ◽  
Vol 16 (2) ◽  
pp. 74-80
Author(s):  
Afrillia Tiara Putri ◽  
Saadah Yuliana ◽  
Anna Yulianita
Keyword(s):  
Panel Data ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Islamic Banks ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

This study aimed to analyze the influence of third party funds, inflation, and mudharabah against non performing financing on Islamic Banks in Indonesia and Malaysia. Data used is secondary data. The method used in this analysis is the panel data regression. The results showed that in partial third party fund and mudharabah significant negative effect on the Non Performing Financing, while inflation is positive and not significant to the Non Performing Financing. Variable Third Party Funds, Inflation and mudharabah jointly significant effect on Non Performing Financing. Based on the regression equation fixed effect model results show the results of the coefficient of determination (R2) is 0.369198, or 36.91 per cent means that the variation of the variable third party funds, inflation and mudharabah have an influence on the non performing financing for the coefficient of determination, while the rest 63.09 percent influenced by variables outside the model

DAMPAK PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TIAP DIMENSI INDIVIDU TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (5) ◽  
pp. 641
Author(s):  
Muhamat Romadhoni ◽  
Sylva Alif Rusmita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Social Reporting ◽  
Statistical Tool ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

ABSTRAKPenelitian ini mempunyai tujuan untuk mengetahui dampak dari pengungkapan secara dimensi individu laporan Islamic Corporate Social Responsibility (ICSR) terhadap profitabilitas dalam bank umum syariah. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode regresi data panel serta dengan bantuan alat statistik yaitu Eviews 9. Terdapat 10 bank umum syariah di Indonesia pada periode 2016-2020 yang dijadikan sebagai sampel dalam penelitian ini. Pengukuran pengungkapan ICSR dilakukan dengan teknik konten analisis berdasarkan item-item yang mendeskripsikan nilai-nilai Islam pada laporan tahunan bank sehingga menghasilkan indeks pengungkapan Index Social Reporting (ISR). Hasil dari pengujian hipotesis menunjukkan bahwa secara simultan pengungkapan ICSR berpengaruh positif signifikan terhadap profitabilitas bank umum syariah. Secara parsial, pengungkapan dimensi per individu ICSR tidak mempunyai hubungan yang signifikan secara statistik antara dimensi individu ICSR terhadap profitabilitas, kecuali untuk ‘komitmen terhadap karyawan’, ‘komitmen terhadap debitur’, dan ‘komitmen terhadap komunitas’.Kata Kunci: Pengungkapan, Islamic Corporate Social Responsibility, Profitabilitas, Bank Umum Syariah. ABSTRACTThis study aims to determine the impact of the disclosure of individual dimensions of Islamic Corporate Social Responsibility (ICSR) reports on profitability in Islamic commercial banks. In this study, a quantitative approach was used with the panel data regression method and with the help of a statistical tool, namely Eviews 9. There were 10 Islamic commercial banks in Indonesia in the 2016-2020 period which were used as samples in this study. The measurement of ICSR disclosure is carried out using content analysis techniques based on items that describe Islamic values in the bank's annual report so as to produce a disclosure index of the Index Social Reporting (ISR). The results of hypothesis testing indicate that simultaneously the disclosure of ICSR has a significant positive effect on the profitability of Islamic commercial banks. Partially, the disclosure of individual dimensions of ICSR does not have a statistically significant relationship between individual dimensions of ICSR on profitability, except for 'commitment to employees', 'commitment to debtors', and 'commitment to community'.Keywords: Disclosure, Islamic Corporate Social Responsibility, Profitability, Islamic Commercial Banks.

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