Analisis Kinerja Perbankan Syariah di Indonesia dengan Pendekatan Maqashid Indeks

Maqoshid index is one of the alternatives in measuring the performance of Islamicbanking, Islamic banking which assessed aspects attainment of goals sharia. In thisresearch the author tried to assess the performance of Islamic banking in Indonesiawith maqoshid index approach. This research uses descriptive quantitativemethodology to the entire study population of Islamic banking in Indonesia, while thesample is that Islamic banking has published an annual report 3 year. This researchusing purposive sampling method. From the results of the research with maqoshidindex approach, in 2009 and 2010 BMI become Islamic bank which the bestperformance with best ratio value are 13.67% and 13,64 whereas in 2011 BSMbecame the best performance Islamic Bank with the best value ratio of 13.85%.

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EVALUASI LEVEL PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA

al-Uqud Journal of Islamic Economics ◽

10.26740/al-uqud.v2n1.p38-59 ◽

2018 ◽

Vol 2 (1) ◽

pp. 38

Author(s):

Khadijah Ath Thahirah ◽

Rahmaita Rahmaita

Keyword(s):

Social Responsibility ◽

Annual Report ◽

Islamic Banking ◽

Checklist Item ◽

Islamic Bank ◽

Index Approach

This study aims to evaluate and analyze the Islamic Social Responsibility Disclosure’s level of Islamic Bank in Indonesia using a disclosure index approach that was developed by Maali et al (2003).The analyzing was developed from 32 disclosure items that must Islamic Bank disclose in their annual report for every year. The level of Islamic social responsibility disclosure varies significantly across the sample. The checklist item result suggest that level of Islamic Social Responsibility Disclosure of Islamic Banking in Indonesia need more attention from the expert of Islamic Accounting, The Standar Accounting Board and Islamic Bank

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PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v7i1.08 ◽

2017 ◽

Vol 7 (1) ◽

pp. 941

Author(s):

Riska Harisnawati ◽

Ihyaul Ulum ◽

Dhaniel Syam

Keyword(s):

Test Data ◽

Intellectual Capital ◽

Sampling Method ◽

Annual Report ◽

Islamic Banking ◽

Islamic Banks ◽

Business Unit ◽

Purposive Sampling ◽

A Company ◽

Prior Models

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

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Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i01.p04 ◽

2020 ◽

Vol 30 (1) ◽

pp. 39

Author(s):

Dewa Putu Gede Widyana ◽

I Nyoman Wijana Asmara Putra

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Motor Vehicle ◽

Positive Influence ◽

Purposive Sampling ◽

Study Population ◽

Motorized Vehicles

Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.

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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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COMPARISON OF ISLAMIC BANKING PERFORMANCE IN INDONESIA, PAKISTAN, AND BANGLADESH: SHARIA MAQASHID INDEX APPROACH

Journal of Islamic Economics and Finance ◽

10.22373/share.v10i1.9351 ◽

2021 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Mohammad Nur Rianto Al Arif ◽

Dede Yati

Keyword(s):

Performance Indicators ◽

Islamic Banking ◽

Islamic Banks ◽

Islamic Bank ◽

Index Approach ◽

And Performance ◽

Conventional Banks ◽

The One ◽

Islamic Values ◽

One Way Anova

There is a different characteristic between Islamic banks and conventional banks, so Islamic banks must have performance measures based on Islamic values in them. This study aims to measure the performance of Islamic banks in three countries - Bangladesh, Indonesia, and Pakistan - using the Sharia Maqashid Index. Also, this study examined whether there were differences in Sharia Maqashid Islamic bank indexes in the three countries using the one-way ANOVA test. The results of the study, in general, showed that the Al-Arafah Islamic Bank of Bangladesh received the highest score, followed by Bank of BNIS and Bank of BRIS. Besides, the results of the study also showed that there were differences in performance. This result implies that Islamic banks should use the maqashid sharia framework as a benchmark for their objective and performance indicators.========================================================================================================ABSTRAK – Perbandingan Kinerja Perbankan Syariah di Indonesia, Pakistan, dan Bangladesh: Pendekatan Indeks Maqashid Syariah. Terdapat perbedaan karakteristik antara bank syariah dan bank konvensional, sehingga ukuran kinerja bank syariah harus didasarkan pada nilai-nilai syariah yang terdapat di dalamnya. Penelitian ini bertujuan untuk mengukur kinerja bank syariah di tiga negara yaitu Bangladesh, Indonesia, dan Pakistan dengan menggunakan Sharia Maqashid Index. Selain itu, penelitian ini juga menguji apakah ada perbedaan indeks bank syariah Maqashid Syariah di tiga negara dengan menggunakan uji one-way ANOVA. Hasil penelitian secara umum menunjukkan bahwa Bank Islam Al-Arafah Bangladesh memperoleh skor tertinggi, disusul oleh Bank BNIS dan Bank BRIS. Selain itu, hasil penelitian juga menunjukkan adanya perbedaan kinerja di tiga negara tersebut. Hasil ini menyiratkan bahwa bank syariah harus menggunakan kerangka maqashid syariah sebagai tolok ukur tujuan dan indikator kinerjanya.

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PERAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN

Jurnal Akuntansi Indonesia ◽

10.30659/jai.7.1.57-68 ◽

2018 ◽

Vol 7 (1) ◽

pp. 57

Author(s):

Sutapa Sutapa ◽

Heri Laksito

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Empirical Evidence ◽

Firm Value ◽

Sampling Method ◽

Social Reporting ◽

Islamic Banking ◽

Corporate Value ◽

Corporate Values ◽

Islamic Bank

This study aimed to obtain empirical evidence about the influence of profitability and the disclosure ofIslamic Social Reporting (ISR) on firm value on Islamic banking in Indonesia. The population of this research is all of Islamic Bank in Indonesia 2014 - 2016. The sample of this research is Islamic Bank in Indonesia by using purposive sampling method. There are e l e v e n b a n k s and obtained 44 observations. Classic assumption test performed for data analysis and regression analysis to test the hypothesis. The results of this study indicate that Profitability significantly influence the level of Social Reporting Islam and corporate values, Islamic Social Reporting does not affect the value of the company While profitability has a significant effect on corporate value, while the ISR has no significant effect on the level of corporate value.

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Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia

JAS (Jurnal Akuntansi Syariah) ◽

10.46367/jas.v5i1.312 ◽

2021 ◽

Vol 5 (1) ◽

pp. 31-43

Author(s):

Indria Puspitasari Lenap ◽

Nina Karina Karim ◽

Elin Erlina Sasanti

Keyword(s):

Significant Role ◽

Sampling Method ◽

Supervisory Board ◽

Islamic Banking ◽

Company Size ◽

Islamic Banks ◽

Financial Report ◽

Purposive Sampling ◽

Ideal Number ◽

The Ideal

This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.

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Faktor – Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i2.18644 ◽

2017 ◽

Vol 8 (2) ◽

Author(s):

Gloria Julianita Sendow ◽

Grace B Nangoi ◽

Winston Pontoh

Keyword(s):

Stock Price ◽

Sampling Method ◽

Dividend Policy ◽

Annual Report ◽

Annual Reports ◽

Purposive Sampling ◽

The Third ◽

Closing Price ◽

Logistic Regression Method ◽

Retained Earnings

Abstract. This study aims to determine the effect of Stock Price (Closing Price), Profitability (ROA), Retained Earnings to Total Assets (RETA), Liquidity (CR) and Debt (DAR) on Dividend Policy in Indonesian manufacturing company during 2012 to2016. 28 companies were chosen as samples. They were selected by purposive sampling method. This study obtained those companies’ annual reports from their official websites. Hypotheses were tested by using logistic regression method. The results show that the first hypothesis of stock price does not affect Dividend policy (0.156 > 0.05); the second hypothesis is profitability, it affects Dividend policy (0.003 < 0.005; the third hypothesis is RETA, it does not affect Dividend Policy (0.131 > 0.05), the fourth one is Liquidity, it does not affect Dividend policy (0.888 > 0.05); and the fifth hypothesis is Debt (DAR), it does not affect Dividend Policy (0.365 > 0.05).Keywords: Dividend Policy, Stock Price, Profitability, RETA, Liquidity, Debt. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Harga Saham (Closing Price), Profitabilitas (ROA), Retained Earnings to Total Assets (RETA), Likuiditas (CR) dan Hutang (DAR) terhadap Kebijakan Dividen pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2012-2016. Pemilihan sampel dengan menggunakan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 28 perusahaan. Penelitian ini menggunakan data sekunder yaitu laporan tahunan (annual report) yang diperoleh melalui website resmi perusahaan. Pengujian hipotesis dilakukan dengan menggunakan metode regresi logistik. Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu harga saham tidak mempengaruhi kebijakan dividen (0.156 > 0.05), hipotesis kedua yaitu profitabilitas mempengaruhi kebijakan dividen (0.003 < 0.05), hipotesis ketiga yaitu RETA tidak mempengaruhi kebijakan dividen (0.131 > 0.05), hipotesis keempat yaitu likuiditas tidak mempengaruhi kebijakan dividen (0.888 > 0.05) dan hipotesis ke lima yaitu hutang tidak mempengaruhi kebijakan dividen (0.365 > 0.05).Kata Kunci: Kebijakan dividen, harga saham, profitabilitas, RETA, likuiditas, hutang

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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

Talenta Conference Series Local Wisdom Social and Arts (LWSA) ◽

10.32734/lwsa.v1i1.152 ◽

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.

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PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

Jurnal Benefita ◽

10.22216/benefita.v3i2.3493 ◽

2018 ◽

Vol 3 (2) ◽

pp. 227

Author(s):

Lidya Martha ◽

Nur Ukhti Sogiroh ◽

Maria Magdalena ◽

Febsri Susanti ◽

Yulia Syafitri

Keyword(s):

Sampling Method ◽

Dividend Policy ◽

Annual Report ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Return On Equity ◽

Book Value ◽

Purposive Sampling ◽

Data Source

The purpose of this study is to examine the affect of profitability and dividend policy toward the firm’s value on the bank companies which are listed in Indonesia Stock Exchange.The number of populations are all banks companies which are listed in Indonesia Stock Exchange. The sample was selected using purposive sampling method, and obtained sample of 30 companies. Data source is the annual report of banking companies taken through the official website of Indonesia Stock Exchange (www.idx.co.id). The test used multiple linear regression analysis using Eviews Program. Profitability proxy with Return On Equity, while dividend policy proxy with Dividend Payout Ratio. The result this study shows that profitability has positively and significantly effect to firm’s value, whereas dividend policy has negatively and insignificantly effect to firm’s value. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan kebijakan dividen terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah seluruh perusahaan perbankan yang terdaftar di BEI periode 2012 – 2016. Sampel dipilih menggunakan metode purposive sampling dengan kriteria sampel adalah Perbankan yang terdaftar di BEI dalam periode 2012 – 2016, Perbankan yang memiliki laporan keuangan lengkap dalam periode 2012 – 2016, Perbankan yang membagikan deviden dalam periode 2012 – 2016, dan diperoleh sampel sebanyak 30 perusahaan. Sumber data adalah laporan keuangan tahunan perusahaan perbankan yang diambil melalui situs resmi Bursa Efek Indonesia (www.idx.co.id). Pengujian menggunakan analisis regresi linier berganda dengan alat bantu Program Eviews. Profitabilitas diukur dengan menggunakan Return On Equity, sedangkan kebijakan dividen diukur dengan Dividend Payout Ratio serta nilai perusahaan diukur dengan Price to Book Value. Hasil penelitian menunjukkan bahwa variabel profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan.

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