scholarly journals Zakah (Islamic Tax) and Banks’ Performance: Mediating Effect of Third-Party Funds

2020 ◽  
Vol 55 (4) ◽  
Author(s):  
Sri Hermuningsih ◽  
Hadri Kusuma
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Financial Statements ◽  
Mediating Effect ◽  
Third Party ◽  
Islamic Banking ◽  
Improve Performance ◽  
Financial Condition ◽  
Almost All ◽  
A Company

Studies on the allocation of Zakah (Islamic tax) in banking are important components in improving the performance of banks. Financial performance represents the financial condition of a company in a certain period that comprises fundraising and distribution. This research aimed to examine the effect of Zakah allocation on financial performance, with third-party funds as a mediating variable in Indonesian Islamic banking. This new variable has never been analyzed by previous studies. By applying the purposive sampling method, almost all of the general Islamic banks were selected as the samples in the period from 2013 to 2016. The data were obtained from the annual financial statements of those banks and analyzed with the help of partial least squares software. The results demonstrate that the allocation of Zakah and third-party funds positively influence financial performance. More important, third-party funds mediated this relationship. The results have several implications for policy making to improve performance in Islamic banking industries.

scholarly journals Analysis of Non Performing Financing (NPF), Financing to Deposit RATIO (FDR), Third Party Funds And Debt to Equity Ratio (DER) Murabahah of Funding in Indonesia

2018 ◽  
Vol 1 (1) ◽  
pp. 119-127
Author(s):  
Iskandar Muda ◽  
Nur Afifah
Keyword(s):  
Sampling Method ◽  
Financial Statements ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to determine the effect of NPF, FDR, deposits, and DER to Islamic banking financing in Indonesia. This study used the annual financial statements population of the entire Islamic Banks (BUS) in Indonesia in 2010-2014. The samples in this study used purposive sampling, that the sampling method using specific criteria. The amount of data used by 30 the annual financial statements of six Islamic banks which fulfilled the criteria as a sample. The results showed that the NPF, FDR, deposits, and DER simultaneously affected the murabaha financing. The magnitude of the effect of the four independent variables against murabaha financing amounted to 95.9% and the remaining 4.1% was influenced by other variables outside of this study. For partial results, variable DPK and DER positive effect were occurred on murabaha financing. As for the variable FDR and NPF, there was no significant effect on the murabaha financing.

scholarly journals Analisis Determinan Perubahan Laba Bersih Pada Bank Umum Konvensional Di Indonesia Periode 2011–2015

2019 ◽  
Vol 15 (1) ◽  
pp. 19-28
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Financial Condition ◽  
Managerial Decisions ◽  
Net Profit

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.

ANALISIS PREDIKSI POTENSI KEBANGKRUTAN PADA PT BANK MUAMALAT INDONESIA Tbk PERIODE 2012-2016 DENGAN MENGGUNAKAN METODE ALTMAN MODIFIKASI

2017 ◽  
Vol 5 (2) ◽  
pp. 287-324
Author(s):  
Dewi Laela Hilyatin
Keyword(s):  
Financial Performance ◽  
Financial Structure ◽  
Financial Statements ◽  
Financial Ratios ◽  
Z Score ◽  
Altman Analysis ◽  
Gray Area ◽  
Modification Method ◽  
A Company

Abstract Bankruptcy is a very essential issue that every company should be aware of. Bankruptcy of a company can be minimized by advanced prediction; such as analyzing the financial statements. This study discusses the financial performance of PT Bank Muamalat Indonesia Tbk, which indicates that there is a degression in some number of financial ratios, the closing of offices and firing of employees in 2012-2016, causing he fact that BMI must pay attention and improve its financial performance and anticipate the existence of a bankruptcy in the company. Based on Altman analysis modification for financial performance of PT Bank Muamalat Indonesia Tbk in 2012-2016, it found Z-Score value of 0,825, 0,659, 1,243, 0,982 and 0,892. Based on Z-Score criteria, PT Bank Muamalat Indonesia Tbk is predicted to experience problems in management and financial structure and also in potentially bankruptcy due to Z-Score value <1,1 while the highest Z-Score value is in 2014, which shows the value of Z-Score>1,1 and <2,6, which means the company is in the gray area, meaning the company’s category is not said to be bankrupt and also not healthy. Keywords: Bankruptcy, Altman Modification Method

scholarly journals Is it Worth Comparing Different Bankruptcy Models?

2015 ◽  
Vol 63 (2) ◽  
pp. 525-531 ◽  
Author(s):  
Miroslava Dolejšová
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
T Test ◽  
Small Enterprises ◽  
Z Score ◽  
Statistical Data Analysis ◽  
Financial Condition ◽  
Score Model ◽  
The One ◽  
Paired T Test

The aim of this paper is to compare the performance of small enterprises in the Zlín and Olomouc Regions. These enterprises were assessed using the Altman Z-Score model, the IN05 model, the Zmijewski model and the Springate model. The batch selected for this analysis included 16 enterprises from the Zlín Region and 16 enterprises from the Olomouc Region. Financial statements subjected to the analysis are from 2006 and 2010. The statistical data analysis was performed using the one-sample z-test for proportions and the paired t-test. The outcomes of the evaluation run using the Altman Z-Score model, the IN05 model and the Springate model revealed the enterprises to be financially sound, but the Zmijewski model identified them as being insolvent. The one-sample z-test for proportions confirmed that at least 80% of these enterprises show a sound financial condition. A comparison of all models has emphasized the substantial difference produced by the Zmijewski model. The paired t-test showed that the financial performance of small enterprises had remained the same during the years involved. It is recommended that small enterprises assess their financial performance using two different bankruptcy models. They may wish to combine the Zmijewski model with any bankruptcy model (the Altman Z-Score model, the IN05 model or the Springate model) to ensure a proper method of analysis.

scholarly journals Does environmental performance leverage the impact of environmental strategy on financial performance? A focus on third-party logistic providers

2022 ◽  
Vol 10 (1) ◽  
pp. 29-36 ◽  
Author(s):  
Quang-Huy Ngo
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Third Party ◽  
Equation Modeling ◽  
Environmental Strategy ◽  
The Impact

Although prior studies draw upon natural resource-based views, environmental strategy permits competitive advantages, and as such, gains financial performance. However, empirical results are mixed. To shed light on this issue, this study proposes that environmental performance mediates the link between environmental strategy and financial performance. Data were collected from 175 third-party logistic providers currently operating in Vietnam to test the hypotheses. Partial least square structural equation modeling was borrowed to test the data. The results reveal environmental performance partially mediates the link between environmental strategy and financial performance. By considering the mediating effect, this study contributes to the literature by addressing the intervening mechanism of environmental performance on the inconclusive relationship between environmental strategy and financial performance. Besides, this study also extends prior studies by borrowing a concept of environmental strategy, which captures the extent of organizations pursuing this strategy, to explain how and why pursuing this strategy permits environmental and financial performance.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI

2018 ◽  
Vol 7 (5) ◽  
pp. 2323
Author(s):  
Putu Yulia Kumalasari Dewi ◽  
Ni Putu Santi Suryantini
Keyword(s):  
Financial Performance ◽  
T Test ◽  
Corporate Financial Performance ◽  
Financial Condition ◽  
Analysis Technique ◽  
Before And After ◽  
Acquisition Strategy ◽  
One Year ◽  
A Company ◽  
Paired T Test

Financial performance is a reflection of the financial condition of a company. The purpose of this study is to determine the significance of differences in corporate financial performance before and after the acquisition of mining acquisition companies in the BEI period 2011-2013 by analyzing financial performance one year before and one year after acquisition. The method of determining the sample is the census that the entire population is used as a sample which is obtained by 5 acquirer companies. The analysis technique used is paired t-test (Pair-Sample T-test). Based on the results of the analysis found that financial performance measured by five financial ratios of CR, ROA, DER, TATO, PER that did not differ significantly after acquisition compared to before acquisition. The acquisition strategy has not been fully achieved due to the condition of financial performance after the acquisition has not increased. The motive of the acquisition is not economic but non-economic. The acquirer company which to achieve success, must make preparations by looking at the conditions of the company to be taken over.

scholarly journals PENGARUH FIRM SIZE DAN FINANCIAL LEVERAGE TERHADAP FINANCIAL PERFORMANCE PADA PT. JAPFA COMFEED INDONESIA

2021 ◽  
Vol 1 (2) ◽  
pp. 45-54
Author(s):  
Sumarno Nano ◽  
Ade Ponirah ◽  
Nurudin Falah
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Significant Influence ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
The State ◽  
Financial Leverage ◽  
Investor Confidence ◽  
A Company

The company's financial performance is the first benchmark to build investor confidence. Describes the state of the company and can be a reference for investment decisions. This article aims to increase the influence of firm size and financial leverage on financial performance of PT.Japfa Comfeed Indonesia  firm size shows the size of a company. While financial leverage the proportion of debt usage to finance its investment. This article also uses descriptive methods and quantitative approaches, namely to describe the results of research whose data is presented in numerical form. The data in this article is secondary data taken from  financial statements PT. Japfa Comfeed Indonesia, Tbk. and supported by literature and documentation studies, which are processed statistically and quantitatively. The results of this study concluded that partially firm size has an insignificant influence on financial performance. But for financial leverage has a significant influence on financial performance. Simultaneously, firm size and financial leverage have a significant influence on financial performance with a contribution of 66.8% meaning that 33.2% of financial performance is influenced by other factors that are not examined in this study.

scholarly journals ANALISIS LAPORAN KEUANGAN DI PERUSAHAAN

2021 ◽  
Author(s):  
Asniar
Keyword(s):  
Financial Performance ◽  
Production Capacity ◽  
Financial Statements ◽  
Economic Resources ◽  
Good Prospect ◽  
Ratio Analysis ◽  
Performance Information ◽  
The Past ◽  
A Company ◽  
Future Growth

The financial performance of a company can be interpreted as a good prospect or future, growth and development potential for the company. Financial performance information is needed to assess potential changes in economic resources, which may be controlled in the future and to predict the production capacity of existing resources. By using ratio analysis, based on data from financial statements, it will be possible to know the financial results that have been achieved in the past, to know the weaknesses of the company, as well as the results that are considered quite good.

scholarly journals Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi

2021 ◽  
Vol 31 (10) ◽  
pp. 2518
Author(s):  
Alifia Nur Drianita ◽  
Henny Triyana Hasibuan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Sampling Technique ◽  
Company Size ◽  
Social Community ◽  
Corporate Social ◽  
A Company ◽  
Positive Effect

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance. Keywords: Corporate Social Responsibility; Financial Performence; Company Size.

Sign in / Sign up

Export Citation Format

Share Document