scholarly journals The Effect of Islamic Financing Schemes on Risk and Financing Performance in Islamic Banks in Indonesia

2021 ◽  
Vol 10 (1) ◽  
pp. 17
Author(s):  
Ahmad Roziq ◽  
Hari Sukarno
Keyword(s):  
Quantitative Research ◽  
Secondary Data ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Financial Reports ◽  
Islamic Bank ◽  
Inner Model ◽  
Financing Risk ◽  
Financing Performance ◽  
Financing Schemes

The purpose of this study is to prove the effect of the financing scheme on financing risk and financing performance in Islamic banks in Indonesia. This research applies a form of quantitative research with the type of explanatory research that aims to accept or reject hypotheses. The population in this study are Islamic banks in Indonesia. The data used in the study are secondary data in the form of financial ratios sourced from Islamic bank financial reports for 2015 to 2019. Data analysis techniques use partial least squares which are used to test the inner model and outer model. The results of the study found that the sharia financing scheme that uses the buying and selling system and the profit sharing system has a significant effect on the risk of financing. However, the sharia financing scheme that uses the lease system has no significant effect on financing risk. The results also found that financing risk has a significant effect on the performance of Islamic bank financing in Indonesia. The results showed that the management of Islamic banks must be able to manage buying and selling financing and profit-sharing and profit-sharing financing schemes carefully and minimizing the risk of financing.

Analisis Faktor-Faktor Yang Mempengaruhi Jumlah Dana Pihak Ketiga Pada Bank Umum Syariah Di Indonesia (Periode Triwulan I 2010-Triwulan I 2015)

2017 ◽  
Vol 3 (10) ◽  
pp. 800
Author(s):  
Wardati Mumtazah ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Quantitative Method ◽  
External Factor ◽  
Secondary Data ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Internal Factors ◽  
Financial Reports ◽  
Analysis Technique

The purpose of this research is to know whether the internal factors of Islamic Banks (profit sharing and bonus and promotion cost), and external factor of Islamic Banks (inflation) have significant effect, both simultaneously and partially, to the amount of third-party’s funds Islamic Bank in 1st quarterly of 2010 – 1st quarterly of 2015 period. The method used in this research is quantitative method and also using the secondary data which obtained from financial reports and other reports started from in 1st quarterly of 2010 – 1st quarterly of 2015. The population is Islamic Banks in Indonesia. The choosing of sample was done with using sampling purposive method and there are 6 Islamic Banks that comply with the specified sample criteria. Analysis technique used is multiple linier regression analysis of panel data.

scholarly journals Variabel Determinant of Financing Risk, Financing Performance and Zakat in Islamic Banks Indonesia

2021 ◽  
pp. 57-69
Author(s):  
Riska Uswatun Khasanah ◽  
Ahmad Roziq ◽  
Agung Budi Sulistiyo
Keyword(s):  
Quantitative Research ◽  
Islamic Banks ◽  
Financing Risk ◽  
Financing Performance ◽  
Profit Share

This study aims to find out, test, and prove the influence of sharia financing on financing risk, financing performance, and zakat of Islamic Banks in Indonesia. This research uses a form of quantitative research with a type of exoplanet research. The sample of this study was 12 Islamic Banks in the period 2015-2019. The results of this study found scheme financing influence the risk of financing. Buying and selling financing affects the performance of financing, but not profit-share financing and ijarah financing obtained insignificant to the performance of financing. Buying and selling financing is not significant to zakat, while revenue-share financing and ijarah financing are significant to zakat. Financing risk significant to financing performance. Financing performance significant towards zakat. The findings of this study show that management should be able to manage to buy and selling financing, yield share financing, and ijarah financing to minimize financing risk. Management's ability to manage and minimize financing risks can improve financing performance so that increased financing performance will also increase the company's zakat. Management's ability to manage and minimize financing risks can improve financing performance so that increased financing performance will also increase the company's zakat.

scholarly journals Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin Off Dan Non Spin Off Periode 2013-2015

2017 ◽  
Vol 3 (11) ◽  
pp. 872
Author(s):  
Saraya Izazi Syarafina Hisyam ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Quantitative Research ◽  
Secondary Data ◽  
Islamic Banks ◽  
Capital Asset ◽  
Financial Report ◽  
Islamic Bank ◽  
The Difference ◽  
Asset Quality

The aim of the study was to determine the difference in financial performance of Islamic banks results of acquisition and spin-offs around period year of 2013-2015. Financial performance measurement of Islamic banks used capital, asset quality, earning, and liquidity factor. Thus, study used quantitative research. The Islamic bank that are used as a sample in this study including one Islamic bank result of spin off and six Islamic bank result of acquisition. The financial performances analyzed using independent sample t-test and Mann-Whitney test. The variables used in financial performance assessment are CAR, NPF, ROA, BOPO and FDR. The data used for this study are secondary data gathered from per semester financial report in period of June 30th 2013 to June 30th 2015. The comparative analysis result in ratio of CAR, NPF, ROA, BOPO and FDR showed no differences in financial performance of Islamic banks result of acquisition and spin-off.

scholarly journals ANALISIS IMPLEMENTASI PRINSIP BAGI HASIL, RISIKO DAN PENANGANAN PEMBIAYAAN BERMASALAH TERHADAP PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MUDHARABAH (STUDI KASUS:BANK SYARIAH MANDIRI KC MANADO)

2016 ◽  
Vol 5 (2) ◽  
pp. 207
Author(s):  
Kartika Soetopo ◽  
David P.E. Saerang ◽  
Lidia Mawikere
Keyword(s):  
Banking System ◽  
Secondary Data ◽  
Profit Sharing ◽  
Special Treatment ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financing Risk ◽  
Conventional Banks ◽  
Branch Office ◽  
Two Sides

The banking system in Indonesia is conducted by the dual banking system where the system is divided into conventional and Islamic. Presence of Islamic banks has provided  investment alternatives without worrying about the risk the development of remuneration with an uncertain interest method. But on this implementation, Islamic banking requires special treatment  different from conventional banks, especially in terms of handling the risks and challenges faced by Islamic banks. The problem is how to implement the profit sharing of principal and risks and how the handling Non Performing Finance of the implementation the profit sharing. To answer the problems of research using qualitative methods by analyzing primary and secondary data so as to produce the results of interviews. The result of this study show that in musyarakah principle not much different from the mudharabah, that both a system of partnership between the two sides or more to administer a particular business with profit sharing corresponding portion (ratio) were agreed at the beginning of the agreement. On this Implementation Mudharabah and Musyarakah have a some differences. While the risk in financing the Musyarakah and mudharabah, especially on this the financing application, high relatively, among other side streaming, negligence and misconduct willful, concealment of profits by customers when customers are not honest. The amount of financing risk is shown in the ratio of non-performing finance (NPF). The high of NPF indicates the large number of borrowers who can’t repay their finance in accordance with the initial agreement that has been agreed between the bank and the customer, so financing becomes problematic. Funding problems can be caused by the bank itself, the customers or external parties. Bank Syariah Mandiri (BSM) Branch Office Manado has been anticipating the event of a dispute banking, especially in the provision of financing problems. On this theory of completion financing problems, be done with several measures including the rescue action by intensive bill, rescheduling, re-requirements and realignment. Rescue actions made by bank on this condition that the customer is still considered to have good faith to settle the payment. Keywords: Islamic Banking, Profit Sharing, Risk, and Financing Problems

scholarly journals PENGARUH FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSET (ROA) PADA BANK SYARIAH ANAK PERUSAHAAN BUMN DI INDONESIA PERIODE 2011-2019

WADIAH ◽  
2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Agustin Tri Lestari
Keyword(s):  
Quantitative Research ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Islamic Banks ◽  
Analysis Method ◽  
Return On Assets ◽  
Financial Reports ◽  
Simple Regression Analysis ◽  
Period Data ◽  
Weak Influence

This study aims to analyze the effect of Financing to Deposit Ratio (FDR) on Return On Asset (ROA) in Islamic banks, a subsidiary of BUMN. This research is classified as a descriptive quantitative research. This research was conducted at the Sharia Bank Subsidiaries of BUMN, namely Bank Syariah Mandiri, Bank BRI Syariah, and Bank BNI Syariah. The data used in this study are secondary data obtained from the quarterly financial reports for the 2011-2019 period. Data collection techniques through literature and documentation. The analysis method used in this research is Simple Regression Analysis, Descriptive Test, and Classical Assumption Test. As for the hypothesis test used is the t test and the test of determination (R2).From the results of the analysis, it shows that the FDR condition is in the quite good category. Then for the ROA condition it is in the quite good category. Based on several tests that have been carried out, it is known that FDR does not have a significant effect on ROA. This is evidenced in the results of the Determination Test which shows that the size of the FDR ratio is only able to affect the ROA ratio by 0.005 or 0.5%. This means that FDR has a very weak influence in increasing the ROA of Sharia Banks in BUMN Subsidiaries. This is due to other factors that more influence ROA, such as CAR, NPF, and BOPO. Keywords: Financing to Deposit Ratio (FDR) and Return on Assets (ROA). Abstrak Penelitian ini bertujuan untuk menganalisa pengaruh Financing to Deposit Ratio (FDR) terhadap Retun On Asset (ROA) pada bank syariah anak perusahaan BUMN. Penelitian ini tergolong penelitian kuantitatif deskriptif. Penelitian ini dilakukan pada Bank Syariah Anak Perusahaan BUMN yaitu Bank Syariah Mandiri, Bank BRI Syariah, dan Bank BNI Syariah. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan triwulan periode 2011-2019. Teknik pengumpulan data melalui studi pustaka dan dokumentasi. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Sederhana, Uji Deskriptif, Uji Asumsi Klasik. Sementara untuk uji hipotesis yang digunakan adalah Uji T dan Uji Determinasi (R2). Dari hasil analisis, menunjukkan bahwa kondisi FDR termasuk dalam kategori cukup baik. Kemudian untuk kondisi ROA termasuk dalam kategori cukup baik. Berdasarkan beberapa uji yang telah dilakukan diketahui bahwasannya FDR  tidak memiliki pengaruh signifikan terhadap ROA. Hal ini dibuktikan dalam hasil Uji Determinasi yang menunjukkan bahwa ukuran rasio FDR hanya mampu mempengaruhi rasio ROA sebesar 0,005 atau 0,5%. Artinya  FDR memiiki pengaruh sangat lemah dalam meningkatkan ROA Bank Syariah Anak Perusahaan BUMN. Hal ini diakibatkan adanya faktor lain yang lebih mempengaruhi ROA seperti CAR, NPF, dan BOPO. Kata Kunci: Financing to Deposit Ratio (FDR) dan Return on Asset (ROA).

scholarly journals DEPOSITO MUDHARABAH, NPF, DAN TINGKAT BAGI HASIL TERHADAP PEMBIAYAAN BAGI HASIL PADA BUS DAN UUS DI INDONESIA TAHUN 2011-2016

2019 ◽  
Vol 5 (3) ◽  
pp. 231
Author(s):  
Inan Nati Ismah ◽  
Atina Shofawati
Keyword(s):  
Significant Influence ◽  
Financial Services ◽  
Quantitative Research ◽  
Secondary Data ◽  
Profit Sharing ◽  
Regression Result ◽  
Islamic Banks ◽  
Business Unit ◽  
Monthly Report ◽  
Independent Variable

The aim of the study was to determine the influence Mudharabah Deposit, NonPerforming Financing and Profit Sharing Level to Financing Based on Profit Sharing by Islamic Banks and Sharia Business Unit. This study used quantitative research, with purposive sampling. The data used for this study are secondary data gathered from Sharia Indonesia Banking Statistic on Financial Services Authority Website which is monthly report started from January 2011 till August 2016. Dependent variable in the study is financing based on profit sharing (Musyarakah and Mudharabah), then independent variable are MudharabahDeposit, Non Performing Financing, and Profit Sharing Level. This reserach used analysis technical multiple linear regression. The regression result of this study indicate that mudharabah deposit variable, non performing financing and profit sharing level simultaneously have significant influence to financing based on profit sharing. Meanwhile non performing financing partially has significant influence to financing based on profit sharing

scholarly journals Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019

2022 ◽  
Vol 6 (2) ◽  
pp. 223
Author(s):  
Hidayah Fazrin Milenia ◽  
Silvia Siska Pratiwi ◽  
Ade Wirman Syafei ◽  
Asri Noer Rahmi
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financial Reports ◽  
Islamic Financial Institutions ◽  
Islamic Investment

This study aims to analyze the factors that influence the occurrence of fraud in Islamic banks in Indonesia. Measurement of fraud in Islamic banks is based on the number of internal frauds that occur in the financial year. The population in this study is Islamic banks in Indonesia for the period 2017-2019. The sample is selected using purposive sampling method and the number of samples obtained is 24 samples. The data used in this study are secondary data in the form of financial reports and corporate governance reports. Data analysis is performed using classical assumption tests and regression analysis. The results of this study indicate that Islamic corporate governance has a significant effect on internal fraud in Islamic banks in Indonesia. Meanwhile, partially the profit sharing ratio and Islamic investment ratio do not have a significant effect on internal fraud in Islamic banks in Indonesia. Islamic banking must comply with accounting standards and Auditing Organizations for Islamic Financial Institutions (AAOIFI) to minimize fraud in operations.

scholarly journals An Analysis of Financing Scheme Effect on Non-Performing Financing Asset at Islamic Banks In Indonesia

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Fitrian Aprilianto
Keyword(s):  
Time Series Data ◽  
Secondary Data ◽  
Profit Sharing ◽  
Series Data ◽  
Islamic Banks ◽  
Section Data ◽  
A Value ◽  
Financing Risk ◽  
Empirical Scheme ◽  
The Impact

This research aims to identify the impact of financing contracts on the risks confronted by Islamic banks measured by Non-Performing Financing (NPF). The data indicate that the value of NPF tends to annually increase along with a value close to the maximum limit set by Bank Indonesia (BI). The data of this study utilized secondary data in the form of monthly time series data in the period of January 2014 to December 2017 and cross-section data from the two types of Islamic Banking (Bank Usaha Syariah and Unit Usaha Syariah). The result indicates that the financing scheme which is based on the empirical scheme of profit-sharing schemes is proven to increase financing risk.

THE EFFECT OF THE SHARIA SUPERVISORY BOARD AND THE BOARD OF COMMISSIONERS ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 60-73
Author(s):  
Ahmad Fauzul Hakim Hasibuan ◽  
Fuadi Fuadi ◽  
Angga Syahputra
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Commercial Banks ◽  
Supervisory Board ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Islamic Bank

This study aims to determine the influence of the Sharia Supervisory Board and the Board of Commissioners on the Financial Performance of Islamic Banks in Indonesia. This study used secondary data from 12 banks.The sampling technique used is the purposive sampling technique. The method of data analysis used is multiple linear regression.The results partially show that the sharia supervisory board and board of commissioners positively and significantly influence the financial performance of Islamic banks in Indonesia. Simultaneously,the board of commissioners and the sharia supervisory board positively and significantly influence the financial performance of Islamic bank

scholarly journals PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 8 (2) ◽  
pp. 173
Author(s):  
Tri Utami ◽  
Sri Rezeqi
Keyword(s):  
Commercial Banks ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Third Party ◽  
Operational Cost ◽  
Financial Reports ◽  
Distribution Management ◽  
Operating Income ◽  
Profit Distribution ◽  
Financing Risk

This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).

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