scholarly journals Pengaruh Pembiayaan Musyarakah Terhadap Pendapatan Bank BRI Syariah Indonesia Periode 2014-2020

2021 ◽  
Vol 5 (2) ◽  
pp. 230-242
Author(s):  
Noorulviah Beredhawati Atmaja ◽  
Siti Amallia Tadim ◽  
R. Deden Adhianto
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Profit Sharing ◽  
Annual Reports ◽  
Islamic Banks ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Statistical Program ◽  
Annual Time Series ◽  
Annual Time

Consumer financing is one of the focuses of BRI Syariah financing distribution because it has a low risk. This is because consumer financing is based on mortgages and multi-purpose financing. This study aims to determine the effect of Musyarakah Financing on Income. This research was conducted at Bank BRI Syariah Indonesia for the period 2014 to 2020. This method uses a descriptive quantitative approach. The development of Islamic banking is also marked by an increase in the distribution of financing. Financing is very important because this financing factor is the key to the development of Islamic banks in the future. Ideally, Islamic bank financing is dominated by musharaka contracts which are run with a profit-sharing system. The data used in this study is secondary data derived from annual reports that can be accessed through the Financial Services Authority website in the form of an annual time series from 2014-2020. This study applies a simple linear regression data analysis method. Based on the results of research using the SPSS Version 20 statistical program, Musyarakah Financing (X) has a positive and significant effect on Income (Y).

scholarly journals DETERMINASI DANA SYIRKAH TEMPORER TERHADAP BAGI HASIL PADA PT. BANK BRI SYARIAH

2020 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Nur Aisyah ◽  
Munardi Munardi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Regression Method ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Data Analysis Method

This study aims to determine the effect of temporary Syirkah funds on profit-sharing rates at PT. Bank BRI Syariah. This study uses secondary data in the form of quarterly financial statements for 2012- 2018 accessed on www.bi.go.id and www.brisyariah.co.id. The data analysis method used is a simple linear regression method with the help of Eviews. The results of the study partially show that temporary Syirkah funds significantly influence profit-sharing rates at PT. BRI Syariah Bank.

scholarly journals PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

2019 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Falahuddin Falahuddin ◽  
Muchsal Mina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

scholarly journals Analisis Perbedaan Kinerja Sosial Dengan Indeks Islamic Social Reporting (ISR) pada Perbankan Syariah Yang Ada di Indonesia dan Malaysia

2017 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Aprilia Dwi Widayati ◽  
Raditya Sukmana
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Analysis Method ◽  
Content Analysis Method ◽  
The Difference ◽  
Better Than

The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 2010-2012. Annual reports were analyzed using content analysis method. Furthermore, the differences of ISR disclosure level were tested using independent sample t-test. The results showed that ISR disclosure level of islamic banking in Indonesia is better than ISR disclosure level of islamic banking in Malaysia. Basedon the results of hypothesis testing, found that there are significant differences in the disclosure level between islamic banking in Indonesia and Malaysia.

scholarly journals ISLAMICITY FINANCIAL PERFORMANCE INDEX PERBANKAN SYARIAH DI INDONESIA

2019 ◽  
Vol 5 (1) ◽  
pp. 99-112
Author(s):  
Dinaroe Dinaroe ◽  
Indra Mulya ◽  
Evi Mutia
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Good Governance ◽  
Secondary Data ◽  
Profit Sharing ◽  
Annual Reports ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
The Impact

This research aims to examine the impact of Intellectual Capital and Good Governance Business Syariah (GGBS) towards Islamicity Financial Performance Index proxied by Profit Sharing Ratio (PSR). The data used is secondary data obtained from annual reports and the GCG implementation report that was published by the Islamic banks in the period of 2012 to 2016. This is a hypothesis testing research using purposive sampling method with 11 Islamic banks as the object of the research. The analysis method used is multiple regression analysis and the result partially shows that GGBS has a significant influence on Islamicity financial performance index, whereas intellectual capital does not.While, simultaneous testing shows both variables affect the islamicity financial performance index Islamic bank. Keywords: intellectual capital, GGBS, profit sharing ratio, Islamicity financial performance index  Abstrak Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual dan penerapan Good Governance Business Syariah terhadap Islamicity Financial Performance Index yang diproksikan dengan Profit Sharing Ratio (PSR). Data yang digunakan merupakan data sekunder yang berasal dari laporan tahunan (annual report) dan laporan pelaksanaan GCG yang dipublikasikan pada website masing-masing Bank syariah selama periode 2012-2016. Penelitian hipotesis ini menggunakan purposive sampling sebagai pengambilan sampel dengan 11 Bank Umum Syariah sebagai objek penelitian. Metode analisis yang  digunakan adalah analisis regresi linear berganda, dan hasil penelitian menunjukkan bahwa secara parsial modal intelektual tidak berpengaruh terhadap Islamicity Financial Performance Index perbankan syariah, sedangkan penerapan Good Governance Business syariah berpengaruh signifikan terhadap Islamicity Financial Performance Index. Pengujian secara simultan menunjukkan bahwa kedua variabel berpengaruh signifikan terhadap Islamicity Financial Performance Index Perbankan Syariah.

scholarly journals ANALISIS PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA

2020 ◽  
Vol 9 (2) ◽  
pp. 13
Author(s):  
Elli Yani ◽  
Mukhlis M.Nur
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Financial Services ◽  
Secondary Data ◽  
Financial Statements ◽  
Partial Result ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Data Analysis Method

This study aims to determine and analyze the influence of musyarakah financing on the profitability of islamic bankks in indonesia. This research uses secondary data in the form of financial statements on musyarakah financing for islamic bankks during 2008-2012, which are accessed on www.ojk.go.id . The data analysis method used is a simple linear regression with the help of eviews program. The partial result shows that the t-statistic value of musyarakah financial is 15,29370 with a probability of 0,0000 which means lower that the value of α = 0,05. It concludes that musyarakah Financiang has a significant effect on the profitability (ROA) of islamic bankks listed on the financial Services Authority (OJK) in 2008-2012.

scholarly journals Pengaruh Komisaris Independen, Dewan Pengawas Syariah, Kepemilikan Institusional, dan Profitabilitas Terhadap Tingkat Pengungkapan Tanggung-jawab Sosial pada Bank Syariah di Indonesia

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Rena Mustari Mokoginta ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Social Responsibility ◽  
Commercial Bank ◽  
Financial Services ◽  
Commercial Banks ◽  
Supervisory Board ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Analysis Method ◽  
Supervisory Boards

Abstract. This purpose of this study is aimed to analyze the influence of independent commissioners on the level of disclosure of social responsibility, the influence of the Shariah Supervisory Boards (SSB) on the level of social responsibility disclosure, the influence of institusional ownership on the level of social responsibility disclosure and profitability influence on the level of social responsibility disclosure on shariah bank in Indonesia. The number of observations in this study is 68 years of sharia bank of 13 sharia commercial banks registered in Sharia Banking Statistics of the Financial Services Authority period 2008-2016. This study uses secondary data which are in the form of annual reports obtained through the official website of each sharia commercial bank. Hypothesis testing is conducted by using multiple linier regression analysis method with SPSS version 21. The result showed that hypothesis 1 that is independent commissioner does not have an effect on social responsibility disclosure level, hypothesis 2 that is sharia supervisory board influences to disclosure level of responsibility, hypothesis 3 that is institutional ownership does not affect the level of social responsibility disclosure and hypothesis 4 that is profitability does not affect the level of social responsibility disclosure.Keywords: disclosure, social responsibility, independent commissioner, sharia supervisory board, institutional ownership, and profitabilityAbstrak. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh komisaris independen terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh Dewan Pengawas Syariah (DPS) terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh kepemilikan institusional terhadap tingkat pengungkapan tanggung jawab sosial dan pengaruh profitabilitas terhadap tingkat pengungkapan tanggung jawab sosial pada bank syariah di Indonesia. Jumlah observasi dalam penelitian ini adalah  68 tahun bank syariah dari 13 bank umum syariah yang terdaftar di Statistik Perbankan Syariah Otoritas Jasa Keuangan periode 2008-2016. Penelitian ini menggunakan data sekunder yaitu berupa laporan tahunan yang diperoleh melalui website resmi tiap-tiap bank umum syariah. Pengujian hipotesis dilakukan dengan menggunakan metode analisis regresi linier berganda dengan bantuan SPSS versi 21. Hasil penelitian menunjukkan bahwa hipotesis 1 yaitu komisaris independen tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial, hipotesis 2 yaitu dewan pengawas syariah berpengaruh terhadap tingkat pengungkapan tanggung jawab, hipotesis 3 yaitu kepemilikan institusional tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial dan hipotesis 4 yaitu profitabilitas tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial.Kata Kunci: Pengungkapan, tanggung jawab sosial, komisaris independen, dewan pengawas syariah (DPS), kepemilikan institusional, dan profitabilitas

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 ANALISIS TINGKAT BAGI HASIL, INDEKS SAHAM JII DAN PERTUMBUHAN EKONOMI TERHADAP DEPOSITO MUDHARABAH PADA PT BANK SYARIAH MANDIRI DI INDONESIA

2020 ◽  
Vol 22 (2) ◽  
Author(s):  
Hamdani Hamdani ◽  
Mizan Mizan ◽  
Nusyidah Nursyidah ◽  
Rahmi Raihan ◽  
Aura Humayrah
Keyword(s):  
Economic Growth ◽  
Financial Services ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Stock Index ◽  
Islamic Banks ◽  
Time Deposits ◽  
Negative Effect

he development of Mudharabah Deposits in conventional and sharia banking is increasingly becoming a choice and getting a positive response from consumers. Mudharabah time deposits are an important component for Islamic banks in collecting funds from the public as an investment. This study aims to conduct an analysis of the level of profit sharing and economic growth seen as an important factor in the development of mudharabah deposits. The data used in this study are secondary data, namely the data for the 2010-2019 quarter period contained on the official website of the Financial Services Authority (OJK), Yahoo Finance and the Central Statistics Agency. The object of research at PT Bank Syariah Mandiri in Indonesia. The analytical method used is multiple linear regression analysis.  Based on the results of this study indicate that the level of profit sharing, JII stock index and economic growth simultaneously have a significant effect on mudharabah deposits. Partially the profit sharing rate and JII stock index have a positive and significant effect on mudharabah deposits. While economic growth partially has a significant negative effect on mudharabah deposits. This study is in line with previous studies and there are differences from previous studies. The results of this study can be used for subsequent studies that want to see the development of mudharabah deposits, especially in Aceh, which has implemented the conversion of conventional banks into Islamic banks.  Keywords : Profit Sharing Rate, JII Stock Index, Economic Growth, Mudharabah Deposits

Corporate governance and IFSB standard-4: evidence from Islamic banks in Bangladesh

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Harun Ur Rashid ◽  
Ruma Khanam ◽  
Md. Hafij Ullah
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Financial Services ◽  
Secondary Data ◽  
Positive Influence ◽  
Least Square ◽  
Annual Reports ◽  
Islamic Banks ◽  
Content Type ◽  
The Impact

Purpose This paper aims to examine the compliance status of Islamic banks in Bangladesh with Shari’ah-based accounting standards named Islamic Financial Services Board (IFSB) standard-4 and its association with corporate governance. Design/methodology/approach The six years of secondary data, including the annual reports of 2013–2018, were collected from the websites of all the seven listed Islamic banks, i.e. 100% of the population available during the period of study. The study used a content analysis approach for systematically categorizing and analysing the contents disclosed in the annual report. A total compliance score based on 133 reporting items of IFSB standard-4 were considered for content analysis. Furthermore, this study applied the ordinary least square to investigate the impact of corporate governance on IFSB standard-4. Findings This study found that the level of compliance with the IFSB standard by the Islamic banks in Bangladesh is poor, as the overall compliance status is 44.83%. Further, this study observed a significant and positive influence of the Shari’ah supervisory committee, the board size, accounting experts on the board, foreign ownership and institutional ownership on the level of compliance with IFSB standard-4. On the other hand, this study found a negative effect of directors’ ownership on the level of compliance with IFSB standard-4. Practical implications This study provides the management of Islamic banks an insight into developing their governance characteristics to comply with Islamic accounting and reporting standards. Moreover, this study expects to facilitate the management of Islamic banks in designing their accounting and reporting outlines to enhance the level of compliance with the IFSB standards. Originality/value This pioneering study on IFSB standards opens an avenue to the researchers exploring the accounting and reporting status of Islamic banks considering the requirements of the IFSB standards.

scholarly journals ANALISIS EKONOMI ISLAM TERHADAP BAGI HASIL PEMBIAYAAN MUDHARABAH UNTUK USAHA MIKRO PADA BAITUL QIRADH ABU INDRAPURI

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Jumadi Jumadi
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Analysis Method ◽  
Implementation Level ◽  
Collateral System ◽  
Micro Enterprises

This study generally aims to analyze the concept of mudharabah financing in Baitul Qiradh (BQ) Abu Indrapuri for micro-enterprises. Specifically, the paper reviews the systems implemented in the management and revenue-sharing mechanisms derived from these micro-enterprises. This study employs primary and secondary data which were collected through interview and documentation studies. The data were analyzed using descriptive analysis method. The findings show that generally the concept of mudharabah financing in BQ Abu Indrapuri is based on Fatwa Dewan Syariah Nasional No. 07/DSN/MUI/IV/2000. In the implementation level, however, the application of profit sharing and collateral system was not fully shariah compliance. The imbalance between the concept and implementation because the BQ still refers to the conventional banking rules. =========================================== Penelitian ini secara umum bertujuan untuk menganalisis konsep pembiayaan mudharabah pada Baitul Qiradh (BQ) Abu Indrapuri untuk usaha mikro. Secara spesifik, tulisan mengkaji tentang sistem yang diterapkan dalam pengelolaan dan mekanisme pembagian pendapatan yang diperoleh dari usaha mikro tersebut. Penelitian ini menggunakan data primer dan sekunder yang dikumpulkan dengan teknik wawancara bebas, dan studi dokumentasi. Data yang diperoleh dianalisis dengan menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa secara umum konsep pembiayaan mudharabah pada BQ Abu Indrapuri berpedoman pada Fatwa Dewan Syariah Nasional No.07/DSN/MUI/IV/2000. Akan tetapi, dalam implementasinya masih terdapat hal-hal yang tidak sesuai dengan konsep syariah yaitu pada sistem bagi hasil dan jaminan. Terdapat ketimpangan antara konsep dan implementasi disebabkan karena BQ Abu Indrapuri masih mengacu pada aturan sistem perbankan konvensional.

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