ANALISIS DETERMINAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH DI INDONESIA

Islamicity Performance Index (IPI) is a model developed to measure the performance of Islamic banks with a socio-economic approach. This study reveals the factors that affect the Islamicity Performance Index (IPI) which is represented by the Profit Sharing Financing Ratio (PSR) index. With a sample of 12 Islamic Commercial Banks (BUS) in Indonesia, this study uses static and dynamic panel data analysis. The data used is secondary data derived from the annual financial statements of each BUS. The results showed a significant positive effect of TPF and FDR on PSR in the static and dynamic models, significant negative NPF on PSR in the static model, significant positive NPF on PSR in the dynamic model, insignificant negative BOPO on PSR in the static model, positive insignificant BOPO on PSR in the dynamic model, significant positive PSR (-1) on PSR in the dynamic model. Simultaneously the independent variable is able to explain the dependent variable by 95.8%.

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Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

MASLAHAH (Jurnal Hukum Islam dan Perbankan Syariah) ◽

10.33558/maslahah.v12i1.2629 ◽

2021 ◽

Vol 12 (1) ◽

pp. 27-37

Author(s):

Siva Nabilla ◽

Rizal Pahlevi

Keyword(s):

Performance Index ◽

Commercial Banks ◽

Sampling Method ◽

Joint Effect ◽

Profit Sharing ◽

Performance Ratio ◽

Analysis Method ◽

Return On Assets ◽

Income Ratio ◽

Positive Effect

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

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TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5451 ◽

2019 ◽

Vol 6 (2) ◽

pp. 285

Author(s):

Ririn Juliawaty ◽

Christina Dwi Astuti

Keyword(s):

Corporate Governance ◽

Ceo Compensation ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Model ◽

Tax Aggressiveness ◽

Ceo Tenure ◽

Negative Effect ◽

Independent Variable ◽

Positive Effect

The purpose of this research is to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation.This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness.

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Pengaruh Leverage, Likuditas, Perputaran Modal Kerja dan Inflasi Terhadap Profitabilitas pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v9i1.5087 ◽

2021 ◽

Vol 9 (1) ◽

pp. 17

Author(s):

Christine Refina Malinda Pande ◽

Deannes Isynuwardhana

Keyword(s):

Oil Palm ◽

Stock Exchange ◽

Panel Data Analysis ◽

Secondary Data ◽

Working Capital ◽

Financial Report ◽

Financial Condition ◽

Secondary Data Source ◽

Data Source ◽

Positive Effect

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.

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PENGARUH KONDISI FUNDAMENTAL, INFLASI, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP HARGA SAHAM (Study Kasus pada Perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia tahun 2010-2013)

Jurnal Akuntansi ◽

10.24964/ja.v4i2.233 ◽

2016 ◽

Vol 4 (2) ◽

Author(s):

Dewi Kusuma Wardani ◽

Devita Fajar Tri Andarini

Keyword(s):

Real Estate ◽

Interest Rates ◽

Stock Prices ◽

Secondary Data ◽

Construction Companies ◽

Equity Ratio ◽

Regression Techniques ◽

Independent Variable ◽

Turn Over ◽

Positive Effect

This research is motivated by the results of researches differences which have been done by other researchers. Moreover, it is also because construction companies in the sector of Real Estate and Property which develops a lots. The developing influences the stock prices in the sector of Real Estate and Property in Indonesia. This study aimed to examine the effect of the fundamental conditions, inflation, and SBI interest rates on the stock prices. This research is done in Pojok Bursa Efek Indonesia. the fundamental factors which are used in this research is Current Ratio, Return on Asset, Debt Equity Ratio, and Total Asset Turn Over. The data which are used are the secondary data which are taken from IDX with 180 populations, and 132 data are treated. The sampling method in this research is purposive sampling. The data technique analysis in this research uses multiple linear regression techniques. The regression test results show that the influence of fundamentals, inflation, and SBI interest rates partially positive effect on stock prices. The third influence of independent variable on the dependent variable is just 10.5%. It is necessary for the addition of variables in future researches. Keyword: fundamental conditions, inflation, SBI interest rates, and stock prices

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The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

Journal of Economics Research and Social Sciences ◽

10.18196/jerss.v4i2.8389 ◽

2020 ◽

Vol 4 (2) ◽

pp. 129-139

Author(s):

Herman Felani ◽

Sri Wahyuni ◽

Bima Cinintya Pratama

Keyword(s):

Financial Performance ◽

Distribution Ratio ◽

Performance Index ◽

Commercial Banks ◽

Secondary Data ◽

Sampling Technique ◽

Profit Sharing ◽

Performance Ratio ◽

Equitable Distribution ◽

Islamic Investment

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data. The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance

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Effect of BI Rate and Profit Sharing Rate onFinancing Income Mudharabah at PT. Bank Muamalat Indonesia 2011-2015 Period

Review of Islamic Economics and Finance ◽

10.17509/rief.v1i1.13856 ◽

2018 ◽

Vol 1 (1) ◽

pp. 24

Author(s):

Deni Iskandar

Keyword(s):

Sampling Method ◽

Secondary Data ◽

Document Analysis ◽

Profit Sharing ◽

Rate Effect ◽

Research Model ◽

Financial Report ◽

Independent Variables ◽

Research Relationship ◽

Independent Variable

This study The purpose of this study is to find out how teh BI Rate effect to the mudharabah financing income, and how the profit sharing rate effect mudharabah financing income, and how to BI Rate and profit sharing rate effect mudharabah financing income. This type of research is quantitave research, the method used in this study is associative research (relationship) supported by a document analysis approach, the place which is the object of research is PT Bank Muamalat Indonesia, the sample used is the monthly financial statment off PT Bank Muamalat Indonesia in 2011 period 2015 by using the purposive sampling method. The variables in this study there are two variables, namely the independent variable (free) and the dependent variable (bound), there are two independent variables, namely BI Rate (X1) and Profit Sharing (X2) while the independent while the dependent variable is Mudharabah Financing Income (Y). The type of data used secondary data obtained from financial report published by BI, OJK, and through the official website of PT Bank Muamalat Indonesia. Data analysis show that partially the BI Rate and Profit Sharing Rate (TBH) have a positive and significant effect on Mudharabah Financing Income, as evidenced by the value of BI Rate variabel 0,0024 <0.05 and the prob value of the Rate of Sharing 0,0000 < 0,05. Taken together the BI Rate and Profit Sharing variables have a significant influence on Mudharabah Financing Income, this is evidanced by the value of prob F statistic 0,000 which is smaller than 0,05. The variable BI Rate and Profit Sharing Level has a contribution to explain Mudharabah Financing Income of 83,3% while the remaining 16,7% (100%-83,3%) is explained by other variables not examined or not included in this research model

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Testing the Efficiency of Capital Structure and Assets Structure in Bank

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2021/v21i230354 ◽

2021 ◽

pp. 105-112

Author(s):

Ahmad Roziq ◽

Ayang Marizca ◽

Alwan Sri Kustono

Keyword(s):

Data Collection ◽

Capital Structure ◽

Hypothesis Test ◽

Secondary Data ◽

Profit Sharing ◽

Islamic Banks ◽

Collection Method ◽

Independent Variable ◽

Relationship Of ◽

The Relationship

This study aims to examine and analyze the effect of capital and asset structure on the risk of financing and profitability of Islamic banks in Indonesia. This type of research is explanatory research, namely research that explains the relationship of the influence of the independent variable on the influence of the dependent variable through a hypothesis test using path analysis. The data used in this study is secondary data on capital structure, asset structure, risk, and profitability in Islamic banks for the 2014-2018 period. The data collection method used in this research is the documentation method. The results of the study conclude that capital structure has a significant effect on risk but does not have a significant effect on profitability, asset structure has no significant effect on risk and profitability and risk has a significant effect on profitability. The results of analysis and discussion can be advised the management of Islamic banks to improve the performance of Islamic banks, so the management of Islamic banks must be able to establish an efficient capital structure, namely by using temporary syirkah funds that use an efficient profit-sharing system and loans with the wadiah system.

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PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA

Akuntansi dan Manajemen ◽

10.30630/jam.v16i1.131 ◽

2021 ◽

Vol 16 (1) ◽

pp. 54-68

Author(s):

Sasiska Rani ◽

Martha Rianty N

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Intellectual Capital ◽

Performance Index ◽

Sampling Technique ◽

Profit Sharing ◽

Average Growth ◽

Analysis Techniques ◽

Negative Effect ◽

Positive Effect

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).

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Increasing the Regional Economic Groth through Small and Medium Entreprises

Journal of Economics Business and Accountancy Ventura ◽

10.14414/jebav.v20i2.1128 ◽

2017 ◽

Vol 20 (2) ◽

Author(s):

Hedwigis Esti Riwayati

Keyword(s):

Economic Growth ◽

Small And Medium Enterprises ◽

Panel Data Analysis ◽

Secondary Data ◽

Regional Economic Growth ◽

Capital Expenditures ◽

Regional Economic ◽

Local Revenue ◽

Medium Enterprises ◽

Positive Effect

This study aimed to analyze the influence of regional revenue, capital expenditures, labor and small and medium enterprises towards the regional economic growth in the Regencies in Sulawesi Island. This study uses a quantitative approach with secondary data obtained from the Central Statistics Agency. Based on the results of the panel data analysis using EViews 8.0 program processing tools, the results indicate that in partial local revenue, capital expenditures, labor, small and medium enterprises have significant positive effect on regional economic growth in the Regency/City of the island of Sulawesi. Another conclusion of the results in this research are feasible estimated regression model is used to explain the economic growth of the Regency/City of the island of Sulawesi.

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Is modelling complexity always needed? Insights from modelling PrEP introduction in South Africa

Journal of Public Health ◽

10.1093/pubmed/fdz178 ◽

2020 ◽

Vol 42 (4) ◽

pp. e551-e560 ◽

Cited By ~ 2

Author(s):

Hannah Grant ◽

Anna M Foss ◽

Charlotte Watts ◽

Graham F Medley ◽

Zindoga Mukandavire

Keyword(s):

South Africa ◽

Condom Use ◽

Dynamic Model ◽

Hiv Risk ◽

Dynamic Models ◽

Static Model ◽

Hiv Intervention ◽

Time Horizons ◽

Static Models ◽

The Impact

Abstract Background Mathematical models can be powerful policymaking tools. Simple, static models are user-friendly for policymakers. More complex, dynamic models account for time-dependent changes but are complicated to understand and produce. Under which conditions are static models adequate? We compare static and dynamic model predictions of whether behavioural disinhibition could undermine the impact of HIV pre-exposure prophylaxis (PrEP) provision to female sex workers in South Africa. Methods A static model of HIV risk was developed and adapted into a dynamic model. Both models were used to estimate the possible reduction in condom use, following PrEP introduction, without increasing HIV risk. The results were compared over a 20-year time horizon, in two contexts: at epidemic equilibrium and during an increasing epidemic. Results Over time horizons of up to 5 years, the models are consistent. Over longer timeframes, the static model overstates the tolerated reduction in condom use where initial condom use is reasonably high ($\ge$50%) and/or PrEP effectiveness is low ($\le$45%), especially during an increasing epidemic. Conclusions Static models can provide useful deductions to guide policymaking around the introduction of a new HIV intervention over short–medium time horizons of up to 5 years. Over longer timeframes, static models may not sufficiently emphasise situations of programmatic importance, especially where underlying epidemics are still increasing.

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