PENGARUH PRINSIP BAGI HASIL DAN BUNGA, DAN REPUTASI BANK TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH JASA PERBANKAN: BANK SYARIAH DAN BANK KONVENSIONAL DI KOTA JAMBI

This study was intended to examine the effect of profit sharing principle and interest, and bank reputation against customer decision in choosing banking services, that is between islamic bank and conventional bank in Jambi City. Data in this study is primary data by using questionnaire. The sample selection in this research used nonprobability sampling technique with acidental sampling technique. The sample obtained in this study were customer of islamic bank and customer of conventional bank in Jambi City. The analysis method used was discriminant analysis using IBM SPSS Statistic 22. The results of the discriminant analysis prove that in choosing banking services in Jambi City between islamic banks and conventional banks, customers do not see from the principle of profit sharing and interest, and bank reputation.

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KIAI AND ISLAMIC BANK (The Typology of Kiai Based on Their Perception and Behaviour toward Islamic Bank)

I-Finance a Research Journal on Islamic Finance ◽

10.19109/ifinace.v5i1.3713 ◽

1970 ◽

Vol 5 (1) ◽

pp. 1-8

Author(s):

AM. M. Hafidz MS ◽

Agus Fakhrina

Keyword(s):

Sampling Technique ◽

Phenomenological Approach ◽

Primary Data ◽

Islamic Banks ◽

Islamic Bank ◽

Central Java ◽

Conventional Banks ◽

Important Position ◽

Qualitative Phenomenological ◽

And Behavior

This article aims to explain the perceptions and behavior of Moslem scholars (ulama/kiai) on the coast of Central Java toward Islamic banks. It is unassailable that finding out the kiai’s perception and behavior toward Islamic banks becomes unavoidable because the kiai occupies a very important position in the social structure as an agent of social change. In order to have an approriate understanding toward the perception and behavior, this study used qualitative-phenomenological approach. The main source of primary data were obtained from the kiai in Pekalongan region by using purposive sampling technique. Indepth-interview as the prominent method in gaining data was reinforced by observation method. To get validity of data, internal and external validity were performed. The former was taken through four stages, namely triangulation, emic process, member checking and prolonged time; and the latter through transferability. Data were analyzed inductively through three cronological steps, e.i. data reduction, display and conclusion drawing. Based on the perceptions and behavior of scholars toward Islamic banks, this study concludes that there are three categories of kiai. The first is an idealist compromise (kompromis-idealis) which argues that Islamic banks do not fully comply with sharia compliance yet, the use of Islamic banks is compulsory and conventional banks are not substitutes for Islamic banks. The second is a realistic compromise (kompromis realistis) which infers that Islamic banks are not fully accordance with sharia commpliance, the use of Islamic banks is not mandatory, but conventional banks are not substitutes for Islamic banks. The third is resistance (resisten) which argues that Islamic banks are not much different from conventional banks, so making use of Islamic bank is not obligation, and conventional banks substitute Islamic banks.

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Pengaruh Religiusitas, Pengetahuan Perbankan, Pengetahuan Produk Perbankan, Pengetahuan Pelayanan Perbankan, Dan Pengetahuan Bagi Hasil Terhadap Preferensi Menggunakan Jasa Perbankan Syariah

ASSET: Jurnal Manajemen dan Bisnis ◽

10.24269/asset.v1i1.2554 ◽

2020 ◽

Vol 1 (1) ◽

Author(s):

Niken Nastiti ◽

Arif Hartono ◽

Ika Farida Ulfah

Keyword(s):

Hypothesis Testing ◽

Knowledge Sharing ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Profit Sharing ◽

Primary Data ◽

Islamic Banking ◽

Product Knowledge ◽

Banking Services ◽

Banking Service

This research was conducted to test the Preference of Using PPTQ Al-Hasan Islamic Banking Services in Ponorogo Regency. The measurements used in this study use the variables Religiosity, Banking Knowledge, Banking Product Knowledge, Banking Service Knowledge, and Profit Sharing Knowledge. The data in this study are primary data with a data collection method using a questionnaire in the form of several structured statement items. The population in this study was students of PPTQ Al-Hasan in 2018 with 251 students. The sampling technique uses Non Probability Sampling: Purposive Sampling: and the number of respondents obtained with the results of 115 student students. Data analysis in this study used multiple linear regression analysis using the SPSS version program. 20. The results of this study indicate that the first hypothesis indicates that religiosity influences the preference for using Islamic banking services. The results of the second hypothesis testing indicate that banking knowledge influences the preferences of using Islamic banking services. The results of the third hypothesis testing indicate that the knowledge of banking products affects the preferences of using Islamic banking services. The fourth hypothesis testing results show that knowledge of banking services affects the preferences of using Islamic banking services. The results of testing the fifth hypothesis indicate that knowledge sharing results on preferences using sharia banking services. Simultaneous test results (F) indicate that religiosity, banking knowledge, banking product knowledge, banking service knowledge, and knowledge sharing results influence the preference for using Islamic banking services

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THE PERCEPTION OF PONOROGO MUSLIM SOCIETY IN CHOOSING ISLAMIC BANKING SERVICES

Equilibrium Jurnal Ekonomi Syariah ◽

10.21043/equilibrium.v6i1.3039 ◽

2018 ◽

Vol 6 (1) ◽

pp. 93

Author(s):

Adi Santoso ◽

Naning Kristiyana

Keyword(s):

Financial Services ◽

Primary Data ◽

Islamic Banking ◽

Banking Services ◽

Muslim Society ◽

Islamic Bank ◽

Level Culture ◽

Quantitative Descriptive ◽

Conventional Banks ◽

Financial Transactions

Research on the perception of Ponorogo Muslim society in choosing Islamic banking services aims to know their perception toward Islamic bank and to determine the financial transaction done by them. This research was conducted in Ponorogo using quantitative descriptive research method. The population is lecturers of STAIN and FAI UNMUH Ponorogo. The sample of the research is 75 respondents. Primary data were collected using questionnaire. Analysis of the data in the field done by using descriptive quantitative format.Perception of both lecturers of STAIN Ponorogo and Islamic Faculty of UNMUH Ponorogo toward Islamic bank is good. It can be seen from the behavior of the consumers / respondents which was influenced by the factor of education in which it is majority dominated bypostgraduate level, culture factor through Islamic culture in work environment both in STAIN and UNMUH Ponorogo, as well as the stimulus of knowing Islamic products that generate the perception as a feedback of the stimulus. Financial transactions carried out by most of the respondents, or 63% of respondents use the services of conventional banks and Sharia banks, while those who use only pure Islamic financial services are just 11 respondents from the whole number of respondents. This has become a new phenomenon found in this study and the respondents use the services of conventional and Sharia banks are based on the rules of the institution where they work.

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PENGARUH KECUKUPAN MODAL, RISIKO PEMBIAYAAN, EFISIENI OPERASIONAL DAN LIKUIDITAS TERHADAP PROFITABILITAS (Studi Pada Bank Syariah dan Bank Konvensional di Indonesia)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v2i2.4886 ◽

2017 ◽

Vol 2 (2) ◽

pp. 109-120

Author(s):

Erma Setiawati ◽

Dimas Ilham Nur Rois ◽

Indah Nur Aini

Keyword(s):

Descriptive Analysis ◽

Sampling Technique ◽

Operational Efficiency ◽

Capital Adequacy ◽

Islamic Banks ◽

Islamic Bank ◽

Common Trend ◽

Financing Risk ◽

Conventional Banks ◽

Conventional Bank

AbstractThe competition between conventional and Islamic banks is quite strict, this becomes a common trend because the banks want to attract and maintain the relation with their costumer, each bank must try and work hard to show their optimal financial performances.This research aims to find out the effect of capital adequacy, financing risk, operational efficiency and liquidity on the profitability of Islamic banks and Conventional banks, as well as to analyze the differences effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability in Islamic banks and conventional banks in Indonesia. Population in this research are all Islamic bank and a conventional bank that listed in Indonesian bank (Bank Indonesia) on 2011-2015. This research using purposive sampling technique, with the samples involving three Islamic bank and four conventional banks in Indonesia. The data is analyzed by multiple regression analysis and descriptive analysis. The result of this research shows that the capital adequacy and operational efficiency has a significant effect on the profitability of Islamic banks. The financing risk and liquidity have no significant effect on the profitability of Islamic banks. While the capital adequacy, operational efficiency, and liquidity have a significant effect on their profitability conventional banks, and the financing risk is not affected to conventional banks profitability. The result of this research also showed that there's a difference in the effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability between Islamic banks and Conventional Bank. Keywords: capital adequacy, financing risk, operational efficiency, liquidity and profitability

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PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v13i2.5022 ◽

2019 ◽

Vol 13 (2) ◽

pp. 127

Author(s):

Tyas Pambudi Raharjo ◽

Licke Bieattant

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Primary Data ◽

Significant Positive Effect ◽

Analysis Method ◽

Formal Knowledge ◽

Positive Effect

The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.

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Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽

10.30603/ab.v14i01.419 ◽

2017 ◽

Vol 13 (2) ◽

pp. 109-126

Author(s):

Abdul Latif

Keyword(s):

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Secondary Data ◽

Revenue Sharing ◽

Profit Sharing ◽

Primary Data ◽

Analysis Method ◽

Qualitative Descriptive ◽

Medium Enterprises ◽

Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

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Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1625 ◽

2021 ◽

Vol 4 (2) ◽

pp. 731-740

Author(s):

Ester Meafrida Wati Pasaribu ◽

Nanu Hasanuh

Keyword(s):

Regression Analysis ◽

Linear Regression Analysis ◽

Sample Selection ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Production Costs ◽

Operating Costs ◽

Net Income ◽

Analysis Method ◽

Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

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E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

Jurnal Kajian Akuntansi ◽

10.33603/jka.v4i2.3949 ◽

2020 ◽

Vol 4 (2) ◽

pp. 208

Author(s):

I Nyoman Darmayasa ◽

Bagus Putra Wibawa ◽

Ketut Nurhayanti

Keyword(s):

Sample Selection ◽

Tax Compliance ◽

Sampling Technique ◽

Least Square Method ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Purposive Sampling ◽

Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

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Faktor-faktor yang Mempengaruhi Minat Menabung di Bank Syariah Surakarta

Business Innovation and Entrepreneurship Journal ◽

10.35899/biej.v2i3.151 ◽

2020 ◽

Vol 2 (3) ◽

pp. 167-172

Author(s):

Ipfa Retno Astuti

Keyword(s):

Linear Regression ◽

Sampling Technique ◽

Profit Sharing ◽

Marketing Strategies ◽

Islamic Banking ◽

Islamic Banks ◽

Purposive Sampling ◽

Islamic Bank ◽

Regression Tests

Abstract– This study aims to examine and analyze the effect of religiosity, profit sharing and service on interest in saving at the Surakarta Islamic Bank. The benefits that are expected to increase and provide knowledge related to the influence of religiosity, profit sharing and services on the interest in saving at the Surakarta Islamic Bank, can be used as material for community consideration and Islamic banking management to develop the role of Islamic banking and marketing strategies in Surakarta. The sampling technique was using purposive sampling technique. The population and sample in this study were 71 people who fit the specified criteria. The data were processed using SPSS, the tests carried out included instrument tests, classical assumption tests and multiple linear regression tests. The conclusion in this study is that religiosity has an effect on the interest in saving in Islamic banks in Surakarta. Profit sharing affects the interest in saving in Islamic banks in Surakarta. Services affect the interest in saving at a syariah bank in Surakarta. Abstrak– Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh religiusitas, bagi hasil dan pelayanan terhadap minat menabung di Bank Syariah Surakarta. Manfaat yang diharapkan dapat menambah dan memberikan pengetahuan yang berkaitan dengan pengaruh religiusitas, bagi hasil dan pelayanan terhadap minat menabung di Bank Syariah Surakarta, dapat digunakan sebagai bahan pertimbangan masyarakat dan manajemen perbankan syariah untuk mengembangkan peranan perbankan syariah dan strategi marketing di Kota Surakarta. Teknik pengambilan sampel menggunakan teknik purposive sampling. Populasi dan sampel dalam penelitian ini adalah 71 orang yang sesuai dengan kriteria yang ditentukan. Data diolah menggunakan SPSS , pengujian yang dilakukan meliputi uji instrumen, uji asumsi klasik dan uji regresi linier berganda. Kesimpulan dalam penelitian ini adalah religiusitas berpengaruh terhadap minat menabung di bank syariah surakarta. Bagi hasil berpengaruh terhadap minat menabung di bank syariah surakarta. Pelayanan berpengaruh terhadap minat menabung di bank syariah surakarta.

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Faktor-Faktor Yang Mempengaruhi Return Bagi Hasil Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2012-2016)

JURNAL EKONOMI DAN PERBANKAN SYARIAH ◽

10.46899/jeps.v6i1.88 ◽

2019 ◽

Vol 6 (1) ◽

pp. 63-89

Author(s):

Khairul Umuri ◽

Endang Ahmad Yani ◽

Abdi Triyanto

Keyword(s):

Panel Data ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Technique ◽

Profit Sharing ◽

Islamic Banks ◽

Operating Income ◽

Purposive Sampling ◽

Islamic Bank ◽

Independent Variable

This research aims to test the influence of Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and operating income against operating expenses return for the results on the Mudharabah deposit a public Bank Syariah 2012-2016 period. The object of this research is full-fledged Islamic Bank in Indonesia. Sampling is done by purposive sampling technique so that the retrieved 9 samples of full- fledged Islamic Banks during period 2012-2016. Methods of analysis used in this study was multiple linear regression using panel data that help by using Eviews9. The results of this study indicate that simultaneously independent variable has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank. While partially, FDR and the NPF has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank, and BOPO has positive significantly effect to the rare of profit sharing deposito mudharaba in islamic bank.

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