scholarly journals PENGARUH PEMBIAYAAN IJARAH DAN PEMBIAYAAN QARDH TERHADAP TINGKAT LABA BERSIH DI BANK BRI SYARIAH

2021 ◽  
Vol 1 (1) ◽  
pp. 46
Author(s):  
Eneng Elyana ◽  
Jalaluddin Jalaluddin ◽  
Nuraeni Nuraeni
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Data Types ◽  
Literature Study ◽  
Financial Reports ◽  
Net Profit ◽  
Period Data

ABSTRAKBerdasarkan hasil observasi bahwa yang melatarbelakangi penelitian ini yaitu terjadinya fluktuatif pada laporan keuangan pembiayaan ijarah dan qardh yang akan berdampak terhadap laba bersih Bank BRI Syariah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pembiayaan ijarah dan pembiayaan qardh terhadap laba bersih baik secara parsial maupun simultan. Objek penelitian yaitu menggunakan laporan keuangan Bank BRI Syariah. Jenis penelitian yaitu kuantitatif asosiatif dengan jenis data sekunder. Adapun populasi dan sampel yaitu laporan keuangan triwulanan tentang pembiayaan ijarah dan pembiayaan qardh periode 2015-2019. Teknik pengumpulan data berupa observasi, wawancara, studi pustaka, dan dokumentasi. Hasil Penelitian menunjukan bahwa tidak terdapat pengaruh signifikan antara pembiayaan ijarah terhadap laba bersih dimana sebesar -0,1482 <  sebesar 2.109, tidak terdapat pengaruh signifikan antara pembiayaan qardh terhadap laba bersih dimana nilai   sebesar -0,991 <  2.109,  serta tidak berpengaruh signifikan pembiayaan ijarah dan qardh secara simultan terhadap laba bersih dimana nilai Fhitung 0,474  <  Ftabel 3,59. ABSTRACTBased on the results of the observation that the background of this research is the fluctuation in the financial statements of ijarah and qardh financing which will have an impact on the net profit of BRI Syariah Bank. This study aims to determine how the effect of ijarah financing and qardh financing on net income either partially or simultaneously. The object of research is to use the financial statements of Bank BRI Syariah. This type of research is associative quantitative with secondary data types. The population and sample are quarterly financial reports on ijarah financing and qardh financing for the 2015-2019 period. Data collection techniques in the form of observation, interviews, literature study, and documentation. The results showed that there was no significant influence between ijarah financing on net income where tcount was -0.1482 <ttable was 2.109, there was no significant effect between qardh financing on net income where the tcount value was -0.991 <ttable was 2.109, and had no effect. significant ijarah and qardh financing simultaneously on net income where the value of Fcount 0.474 <Ftable 3.59.

scholarly journals Pengaruh Jumlah Taksiran Dan Uang Pinjaman Terhadap Laba Bersih Pada Rahn Di PT BPRS Harum Hikmahnugraha Garut

2021 ◽  
Vol 1 (2) ◽  
pp. 119
Author(s):  
Anisa Rosdiana ◽  
Badriyatul Huda ◽  
Buchori Muslim
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Sampling Technique ◽  
Financial Statements ◽  
T Test ◽  
Primary Data ◽  
Net Income ◽  
Test Results ◽  
Probability Sampling ◽  
Net Profit

ABSTRAKBerdasarkan Hasil Penelitian diawal Bahwa yang menelatar belakangi penelitian ini adalah fluktuatifnya Jumlah taksiran dan uang pinjaman di PT BPRS Harum Hikmahnugraha dan tidak menentunya harga emas dipasaran dan sering terjadi kesalahan dalam menaksir barang jaminan khususnya emas. Penelitian ini Bertujuan untuk mengetahui begaimana pengaruh Jumlah taksiran terhadap laba bersih , mengetahui pengaruh uang pinjaman terhadap laba bersih di PT BPRS Harum Hikmahnugraha. Objek Penelitian pada laporan ini adalah untuk mengukur Laba bersih di PT BPRS Harum Hikmahnugraha, adapun jenis penelitiannya adalah kuantitatif asosiatif, jenis datanya adalah data primer, dan menggunakan teknik pengumpulan data berupa dokumentasi dan studi pustaka.Sedangkan teknik pengambilan sampelnya adalah non probability sampling , dengan populasi seluruh laporan keuangan triwulan BPRS Harum Hikmahnugraha periode 2016-2020. Hasil penelitian ini menunjukan Bahwa tidak terdapat pengaruh antara jumlah taksiran terhadap laba bersih di BPRS Harum Hikmahnugraha dengan hasil uji t dimana nilai Thitung <Ttabel  (1.352 < 2,109), terdapat pengaruh  yang signifikan antara Uang pinjaman terhadap laba bersih di BPRS Harum Hikmahnugraha dari hasil Uji t dimana Thitung > Ttabel (2,401 > 1,987), dan secara simultan terdapat pengaruh yang signifikan antara Jumlah taksiran dan uang pinjaman terhadap laba bersih di PT BPRS Harum Hikahnugraha dengan hasil Uji f dimana nilai Fhitung > Ftabel (2,843  > 2,052 ).ABSTRACKBased on the results of the study at the beginning that the background of this research is the fluctuations in the amount of estimates and loan money at PT BPRS Harum Hikmahnugraha and uncertain gold prices in the market and frequent errors in estimating collateral items, especially gold. This study aims to determine how the influence of the estimated amount of net income, determine the effect of loan money on net income in PT BPRS Harum Hikmahnugraha. The object of research in this report is to measure net income at PT BPRS Harum Hikmahnugraha, while the type of research is associative quantitative, the type of data is primary data, and uses data collection techniques in the form of documentation and literature studies. While the sampling technique is non probability sampling, with population of all BPRS Harum Hikmahnugraha quarterly financial statements for the 2016-2020 period. The results of this study indicate that there is no leverage between the estimated amount of net income in the BPRS Harum Hikmahnugraha with the results of t test where the value of  t account < t table (1,352 <2,109), there is a significant influence between the loan money to the net profit at Harum Hikmahnugraha from the Test Results t where t account>t table (2.401> 1.987), and simultaneously there is a significant influence between the amount of estimated and borrowed money on net income in PT BPRS Harum Hikahnugraha with Test results f where the value of Fcount> Ftable (2.843> 2.052).

scholarly journals Analysis of Factors Affecting Dividend Policy

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Wenny Anggeresia Ginting
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
General Meeting ◽  
Net Income ◽  
Factors Affecting ◽  
Analysis Technique ◽  
Net Profit

<p><em>Dividend policy is the company's decision to pay part or all of the profits earned to shareholders specified in the GMS (General Meeting of Shareholders). The independent variables in this study are net profit (profitability) measured through ROE, cash flow and debt (leverage) as measured through DER. While the dependent variable in this research is dividend policy measured by DPR. The purpose of this research is to test and analyze whether ROE, cash flow and DER have significant influence to DPR on Service and Investment Company listed in Indonesia Stock Exchange period 2012-2014. This study uses secondary data with documentation study method in the form of annual financial statements of the company from 2012-2014. The approach used in this research is quantitative with purposive sampling sampling method. Of the 60 companies, only 17 companies were selected to meet the criteria for sampling. Data analysis technique used is multiple linear regression. The value of R Square (R²) is 0.328 which indicates that the variation of dividend policy variables can be explained by variation of net income, cash flow, and debt variable by 32.8%. The results showed that simultaneously net income, cash flow and debt have a positive and significant impact on dividend policy. Partially net profit (profitability) has no significant effect on dividend policy, cash flow has positive and significant influence to dividend policy, and debt (leverage) have a significant effect on dividend policy.</em><strong><em></em></strong></p><p><strong><em>Keywords</em></strong><em> : </em><em>Profitability; Cash flow; Leverage; Dividend Policy</em></p>

scholarly journals Pengaruh Pendapatan Operasional terhadap Laba Bersih pada Bank Muamalat Indonesia Tbk. Periode 2015-2020

2021 ◽  
Vol 5 (2) ◽  
pp. 260-272
Author(s):  
Evita Septiani Jaenab ◽  
Ghina Fatimatuzzahro ◽  
Salsabila Gita Tsanya ◽  
R. Deden Adhianto
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Simple Linear Regression ◽  
Operating Income ◽  
Independent Variables ◽  
Net Profit

This study aims to determine the effect of operating income on net income at Bank Muamalat Indonesia Tbk. The period 2015 to 2020. The research method used is an associative quantitative method using secondary data in the form of the financial statements of Bank Muamalat Indonesia which are publicly registered with the Financial Services Authority. Hypothesis testing using simple linear regression analysis through t-test with a view to knowing the effect of independent variables on the dependent variable. The results of this study that the Operating Income variable on Net Profit has a correlation value or relationship (R) of 0.856 (Very Strong), and the value of the Determination Coefficient or R Square of 0.732 in other words the effect is 73.2%, meaning that the X variable (Operational Income) has an effect on on the variable Y (Net Profit) at Bank Muamalat Indonesia Tbk. While the remaining 26.8% is determined by other variables not examined by researchers, namely Non-Operational Income.

scholarly journals Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Laba Bersih PT. Bank BRI Syariah

2021 ◽  
Vol 12 (1) ◽  
pp. 11
Author(s):  
Fitria Yulia Sari ◽  
Nahruddien Akbar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Analytical Tool ◽  
Net Income ◽  
Financial Reports ◽  
Net Profit ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

This research has the objective of knowing and testing mudharabah and musyarakah financing whether or not there is an effect on net income at PT Bank BRI Syariah in 2018-2020. This research uses a quantitative descriptive method using secondary data derived from financial reports in the form of mudharabah financing data, musyarakah financing and net profit after tax from 2018 to 2020. This research uses an analytical tool, namely multiple linear regression. The SPSS 23.0 application was used to test the data in this study. Mudharabah and musyarakah financing based on the results of data analysis show that the net income together has a significant effect. This data analysis test shows that mudharabah financing on net income does not have a significant effect, meaning that if there is an increase or decrease in mudharabah financing, it will not affect the bank's net profit. Otherwise, musyarakah financing has a significant and positive effect on net income, meaning that the greater the income earned through musyarakah financing, the higher the Bank's net profit.

scholarly journals Pengukuran Kinerja Keuangan PT Bank Panin Dubai Syariah Tbk Menggunakan Model Analisis DuPont System

Telaah Bisnis ◽  
2021 ◽  
Vol 21 (1) ◽  
pp. 47
Author(s):  
Evan Stiawan ◽  
Vivi Esty Magfiroh
Keyword(s):  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Techniques ◽  
Significant Difference ◽  
Net Profit ◽  
Asset Turnover ◽  
Secondary Data Sources

The purpose of this study is to study and compare financials for each financial period for three periods from PT Bank Panin Dubai Syariah Tbk. Period 2016-2018. The company’s financial performance uses Return on Equity (ROE), Return on Investment (ROI), Total Asset Turnover (TAT), and Net Profit Margin (NPM). This study uses a comparative quantitative method using secondary data sources, namely the source of PT Bank Panin Dubai Syariah Tbk’s financial reports since 2009. The research sample consisted of 12 financial statements selected by purposive sampling with a total of 48 data, and data analysis techniques using Two Ways ANOVA. The analysis showed a significant difference between finances based on the category of financial ratios over the three periods known from the significant value of 0,000<0.05.

scholarly journals The Effect of Margin Income and Shares of Results on Net Profit Achieved In BRI Syariah

2021 ◽  
Vol 3 (1) ◽  
pp. 63-82
Author(s):  
Astri Anantasari Azizah ◽  
Ade Yusuf Mujaddid ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Profit Sharing ◽  
Study Data ◽  
Research Approach ◽  
Net Income ◽  
Financial Reports ◽  
Insignificant Effect ◽  
Net Profit ◽  
Negative Effect

AbstractPurpose - This study aims to analyze the effect of murabahah margin income, istishna 'margin income, mudharabah profit sharing, and musyarakah revenue sharing on net profit at BRI Syariah Bank during 2014-2019.Method - The research approach used in this research is a quantitative approach. In determining the sample, the research was carried out by using purposive sampling method. In this study, data was collected from secondary data, through quarterly financial reports published by Bank BRI Syariah in 2014-2019. The data analysis technique used is multiple linear regression data analysis techniques, Where researchers can conduct research between two or more independent variables on the dependent variable.Result - The results show that murabahah margin income has a negative and insignificant effect on net profit, istishna 'margin income has a negative and insignificant effect on net income, the profit sharing income from mudharabah has a positive and significant effect on net profit, and the profit sharing income for musyarakah has a negative and negative effect. not significant to net income during 2014-2019.Implication - This study uses BRI Syariah Financial Report data.Originality- This study looks at the relationship between the variable margin income and profit sharing income on the net profit variable generated by Bank BRI Syariah. 

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

ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT RAGA DANA SEJAHTERA CABANG PADANG

2021 ◽  
Author(s):  
Andre Arisandi
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This study was conducted to determine the level of profitability using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Raga Dana Sejahtera. The type of data used is secondary data obtained by the method of documentation taken from the published reports of BPR Raga Dana Sejahtera during the 2015-2019 period. This research was conducted using the 2015-2019 financial statements, namely the balance sheet and income statement. Based on the profitability analysis, it can be seen that ROA is in healthy condition and ROE is in less healthy condition. Then the bank's BOPO is in an inefficient position in managing operational costs to obtain operating income and the bank's NPM is said to be healthy in obtaining net income. The results showed that the level of bank profitability was quite stable and efficient in running company operations

scholarly journals Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesian Suistanabillity Reporting Awards (ISRA)

2016 ◽  
Vol 11 (1) ◽  
pp. 38-63
Author(s):  
Megi Oktriani ◽  
Ulfi Maryati
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Company Performance ◽  
Test Technique ◽  
Financial Reports ◽  
Return On Equity ◽  
Net Profit ◽  
Before And After ◽  
Period Data

This study aims to test whether there are differences in corporate financial performance between before and after participating in ISRA. This study uses secondary data. The variables in this research are financial performance from profitability ratio that includes return on asset (ROA), return on equity (ROE), net profit margin (NPM). The sample of this research consist of 13 companies with purposive sampling method that is company which become participant of Indonesian Sustainability Reporting Awards consistently three consecutive year in 2007-2011 period. Data collection of research samples can be accessed through the company website and website National Center of Sustainability Reporting and the company publishes Annual Financial Reports in 2004-2014 that can be accessed through the company website. Hypothesis testing was done by paired sample t-test technique using IBM SPSS version 20 software. The result showed that there was no difference of company performance between before and after participated in Indonesian Sustainability Reporting Awards.

scholarly journals Analisis Tingkat Kesehatan Laporan Keuangan pada PT Bank Syariah Mandiri Tbk. dengan Metode CAMEL Periode 2016 – 2020

2021 ◽  
Vol 6 (1) ◽  
pp. 29-37
Author(s):  
Muhammad Iqbal Surya Pratikto ◽  
Nisha Nor Rahmawati
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Capital Asset ◽  
Financial Reports ◽  
Secondary Data Sources ◽  
Asset Quality

The purpose of this research is to see and find out the level of the soundness of the financial statements at PT Bank Syariah Mandiri Tbk using the CAMEL method (Capital, Asset Quality, The method of data collection used in this research is the documentation of secondary data sources that have been collected and have been documented on the bank's official website in the form of existing financial reports. The results obtained in this study are CAR, ROA, and NI very healthy, NPF, ROE, FDR healthy, and PDN, BOPO quite healthy.

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