scholarly journals Aktivitas Sosial, Aktivitas Budaya Dan Agama Terhadap Dana Pihak Ketiga Lembaga Perkreditan Desa (LPD) (Case Kabupaten Tabanan Bali)

2020 ◽  
Vol 2 (2) ◽  
pp. 75-90
Author(s):  
Gine Das Prena ◽  
Luh Gede Putri Kusuma Pekerti
Keyword(s):  
Quantitative Data ◽  
Sampling Method ◽  
Third Party ◽  
Social Activities ◽  
Religious Activities ◽  
Financial Reports ◽  
Rural Credit ◽  
Cultural Activities ◽  
The Village ◽  
Positive Effect

This study aimed to determine the existence of social activities, cultural activities, religious activities on third party funds LPD Tabanan Regency in 2017. The study was conducted in all LPD in Tabanan Regency. The method of determining the sample used in this study is the saturated sampling method and obtained 243 LPD that meet the criteria for sampling. The type of data used is in the form of quantitative data, namely LPD financial reports registered throughout Tabanan Regency. The analytical method used is the classic assumption test, multiple regression analysis, analysis of determination, F-Test and t-test. The results of this study indicate that social activities, cultural activities and religious activities have a significant positive effect on LPD third party funds. The implications of this research for rural credit institutions, strived to continue to improve the empowerment of third party funds for social, cultural and religious activities carried out in the village.

scholarly journals Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 80
Author(s):  
Marfuah Marfuah ◽  
Sakilah Sakilah ◽  
Priyono Puji Prasetyo
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Mining Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals THE EFFECT OF ASSET STRUCTURE, PROFITABILITY, COMPANY SIZE, AND COMPANY GROWTH ON CAPITAL STRUCTURE (The Study of Manufacturing Companies Listed on the IDX for the Period 2013 - 2017)

2019 ◽  
Vol 27 (2) ◽  
pp. 123
Author(s):  
Hilma Faza Ariyani ◽  
Irene Rini Demi Pangestuti ◽  
Susilo Toto Raharjo
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Normality Test ◽  
And Performance ◽  
Company Growth ◽  
Positive Effect ◽  
The Capital Structure

The purpose of this study was to determine and examine the effect of asset structure, profitability, firm size and company growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 – 2017. The sampling method used was purposive sampling that was 52 companies in the criteria. Data obtained from the Financial Reports and Performance Reports published in the Indonesian Capital Market Directory (ICMD). The analytical tool that used is multiple regression. Hypothesis testing is done by the F test, t-test and determination coefficient. For the classical assumption, the test is done by the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The analysis of asset structure has a positive effect on the capital structure and not significant to the capital structure, profitability has a negative and significant effect on the capital structure, the size of the company has a positive and significant effect on the capital structure, and the company’s growth has a negative and significant effect on the capital structure. 

The Transformation of the Traditional Balinese House in Tourist Villages: Maintaining the Culture and Obtaining Economic Benefit

2015 ◽  
Vol 747 ◽  
pp. 68-71 ◽  
Author(s):  
I Dewa Gede Agung Diasana Putra ◽  
Mirjana Lozanovska ◽  
Robert Fuller
Keyword(s):  
Economic Benefit ◽  
Human Beings ◽  
Religious Activities ◽  
Relationship With God ◽  
Tourist Destination ◽  
Cultural Activities ◽  
New Construction ◽  
The Village

Bali is well known as a tourist destination in Indonesia. Balinese culture, inspired by the Hindu Balinese religion and expressed by performing religious activities in the village and the traditional Balinese house, has become attractive to tourists. The increase in the number of tourists has caused an increase in the number of tourist facilities constructed in traditional Balinese houses. New pavilions have been built either adjacent to existing pavilions, in the front and around the courtyard by demolishing the wall or old pavilions, or in the backyard. These constructions have changed the setting, form, and spaces of the house where Balinese, based on tri hita karana philosophy, perform socio-cultural activities to maintain a harmonious relationship with God, other human beings and the environment. This new construction gives rise to the question about the continuity of the religious activities in the new settings of the houses. Does the new transformation cause adjustments of these activities? From visual examinations and interviews, this paper examines how rituals continue within the context of house transformation that has come about by the construction of tourist facilities.

scholarly journals Perbandingan Kinerja Bank Pembiayaan Rakyat Syariah dan Bank Perkreditan Rakyat di Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 135
Author(s):  
Aniesatun Nurul Aliefah ◽  
Lilis Renfiana
Keyword(s):  
Central Bank ◽  
Sampling Method ◽  
Secondary Data ◽  
Risk Profile ◽  
Financial Reports ◽  
Great Opportunity ◽  
Significance Level ◽  
Rural Credit ◽  
Analysis Technique ◽  
Significant Difference

The purpose of this study is to compare the performance of The Conventional Rural Bank (BPR) and Islamic Rural Bank (BPRS) in Indonesia using the REC method which consists of a risk profile, earnings, and capital during the 2015-2017 period. The risk profile factor is represented by the NPF indicator, income is represented by ROA and capital is represented by CAR. By using the purposive sampling method, as many as 43 Islamic Rural Bank (BPRS) and 63 Conventional Rural Bank (BPR) were obtained from secondary data sourced from annual financial reports published on the bank's official website. The analysis technique was then carried out using the Mann-Whitney-U test to compare the performance of the two banks. The results of this study indicate that there is a significant difference in NPF between the two banks at a significance level of 0.006; There is no significant difference in ROA and CAR between Islamic general financing banks and rural credit banks in Indonesia at the ROA significance level of 0.070 and CAR 0.239, respectively. The implication of this research implies that the performance of Islamic BPRs still has a great opportunity to develop in the future and is a big challenge, especially for the management of Indonesian Islamic BPRs and the central bank (Bank Indonesia) as a bank. regulators.

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, DAN IJARAH TERHADAP PROFITABILITAS 4 BANK UMUM SYARIAH PERIODE 2013-2016

2018 ◽  
Vol 14 (2) ◽  
pp. 140-150
Author(s):  
Purnama Putra
Keyword(s):  
Sampling Method ◽  
Research Result ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

This research employ quantitative descriptive method aimed at testing the effects of Mudharabah, Musyarakah, Murabahah, and Ijarah Financings simultaneously and partially on the profitability of Sharia Banks in 2013-2016. This research uses secondary data taken from financial reports of Sharia Banks (Bank Umum Syariah/BUS) registered at the Bank of Indonesia. The data is analyzed using multiple linear regression. Four Sharia Banks were used as samples in this study which provide financial reports per three months. They are chosen using purposive sampling method. From the research result, it can be inferred that mudharabah financing does not have significant effect, musyarakah financing has significant negative effect, while murabahah and ijarah financings have significant positive effect by partially on profitability. Whereas simultaneously have positive significant to profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2013-2016. Data yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini sebanyak 4 Bank Umum Syariah, yang menyediakan laporan keuangan per triwulan. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan mudharabah tidak berpengaruh, pembiayaan musyarakah berpengaruh negatif signifikan, pembiayaan murabahah berpengaruh positif signifikan, pembiayaan ijarah berpengaruh positif signifikan terhadap profitabilitas ROE. Sedangkan secara simultan pembiayaan mudharabah, musyarakah, murabahah dan ijarah berpengaruh positif signifikan terhadap profitabilitas.

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 CORPORATE GOVERNANCE AND FIRM VALUE

2020 ◽  
Vol 3 (2) ◽  
pp. 1-7
Author(s):  
Falikhatun Falikhatun ◽  
Devi Mulia Kumalasari ◽  
Anis Wijayanto
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Firm Value ◽  
Quantitative Data ◽  
Audit Committee ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Industry Sectors ◽  
Positive Effect

AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite audit tidak berpengaruh terhadap firm value, tetapi komisaris independen, dewan direksi dan komite audit secara bersama-sama berpengaruh terhadap firm value Saran yang peneliti usulkan yaitu sampel penelitian yang digunakan lebih banyak pada seluruh sektor industri, sehingga didapatkan sampel yang lebih kompehensif dan akurat, menggunakan proksi lain yang lebih mempengaruhi firm value .Kata Kunci :   Komite Audite; Tata kelola perusahaan; Jajaran direktur; Nilai Perusahaan; Komisaris Independen.AbstractThe purpose of this study is to obtain empirical evidence about the influence of Corporate Governance on firm value. This research methodology in collecting data used quantitative data with purposive sampling method. The sample is a manufacturing companies listed on the IDX period 2014 to 2017, that resulted 316 companies. Data analysis used multiple linear regression. The results show that Corporate Governance which is proxied by independent commissioner and board of directors have positive effect on firm value, while audit committee has no effect on firm value, but independent commissioner, board of directors and audit committee together influence firm value. The suggestion that the researcher propose is the research sample that is used more in all industry sectors, to obtain a comprehensive and more accurate sample, using other proxions that further affect firm values.Keywords :  Audite Committee; Corporate Governance; Board of Directors; Firm Value; Independent Commissior.

scholarly journals Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

2021 ◽  
Vol 2 (2) ◽  
pp. 178
Author(s):  
Ai Iklimah Agustina ◽  
Sulaeman Sulaeman ◽  
Tina Kartini
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Positive Influence ◽  
Financial Reports ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study

scholarly journals PENGARUH CAR, DANA PIHAK KETIGA, UKURAN BANK, DAN LDR TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT

2018 ◽  
Vol 8 (3) ◽  
pp. 1608
Author(s):  
Kadek Widya Astutiningsih ◽  
I Gde Kajeng Baskara
Keyword(s):  
Sampling Method ◽  
Capital Adequacy ◽  
Third Party ◽  
Determination Method ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio

The research objective is to determine the effect of Capital Adequacy Ratio, Third Party Funds, Bank Size, and Loan to Deposit Ratio on Profitability. The location of the study was conducted at the Bank Perkreditan Rakyat (BPR) or rural bank in Badung Regency using published financial reports. The population in this study were all BPRs in Badung Regency in the period of 2014-2016 which amounted to 52 BPRs. The sample determination method used is purposive sampling method. The sample obtained were 48 samples. The results of this study indicate that the Capital Adequacy Ratio (CAR), Bank Size, and Loan to Deposit Ratio (LDR) have a positive and significant effect on the profitability of rural banks in Badung Regency during the 2014-2016 period. While third party funds do not have a significant effect on the profitability of rural banks in Badung Regency. Keywords: CAR, bank size, LDR, profitability

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