scholarly journals Influence of Income For Mudharabah Results And Murabahah Margin Income on Profit Sharia Bank Business In Indonesai Period 2015-2019

2021 ◽  
Vol 1 (1) ◽  
pp. 49-62
Author(s):  
Falahuddin F ◽  
Fuadi F ◽  
Muammar Khaddafi ◽  
Mohd. Heikal ◽  
Damanhur Abbas ◽  
...  
Keyword(s):  
Representative Sample ◽  
Sample Selection ◽  
Sampling Technique ◽  
Revenue Sharing ◽  
Selection Method ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Operating Profit ◽  
Sample Data ◽  
Using Data

This study aims to analyze the effect of mudharabah revenue sharing and murabahah margin income on operating profit of Islamic banks in Indonesia for the 2015 - 2019 period. The data used in this study are data published by Islamic banks in Indonesia using data from 2015 to 2019 and obtained sample data of 48 data. In selecting the sample, the researcher used a purposive sampling technique, which is a sample selection method based on certain criteria to obtain a representative sample of the population. The results of this study indicate that the revenue sharing of mudharabah and Murabahah Margin income has a positive and significant effect on Operating Profit at Islamic Banks in Indonesia for the 2015-2019 period.

scholarly journals PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, DAN RASIO NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

IQTISHODUNA ◽  
2012 ◽  
Author(s):  
Aulia Fuad Rahman, Ridha Rochmanika
Keyword(s):  
Sample Selection ◽  
Selection Method ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling

This paper examines how trade and profit-loss sharing (PLS) financing as well as non performing financing (NPF) affect theprofitability ofIslamic banking in Indonesia. The profitability is measured by return on assets. The sample selection method is purposive sampling and obtained four Islamic banks are being sampled, that is Bank Syariah Mega Indonesia, Bank Syariah Mandiri, Bank Muamalat Indonesia, and BRI Syariah in 11 periods of observation.Multiple regression is used toanalyzethe data. The resultshows thattrade financingand NPF have positivelly affect,while profit-loss sharing financing has negativelly affect on theprofitability ofIslamic banks.

scholarly journals CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI

2017 ◽  
pp. 3665
Author(s):  
Marce Sherly Kase ◽  
Herkulanus Bambang Suprasto ◽  
Maria M. Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Graduate Student ◽  
Tax Evasion ◽  
Sample Selection ◽  
Sampling Technique ◽  
Selection Method ◽  
Regression Analyses ◽  
Purposive Sampling ◽  
Love Of Money ◽  
The Relationship

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and  tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA).  The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.

scholarly journals Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah

2017 ◽  
Vol 1 (1) ◽  
pp. 94
Author(s):  
Ayu Widiastuti ◽  
Mulyaning Wulan
Keyword(s):  
Logistic Regression ◽  
Financial Performance ◽  
Performance Index ◽  
Good Governance ◽  
Sample Selection ◽  
Selection Method ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Other Information ◽  
Observation Period

This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and other information. The method of this study ismultinomial logistic regression. The sample used is the Islamic Banks that registered in the BI during the observation period 2011-2015. To determine the sample selection method used purposive sampling. With this method, the obtained 8 Islamic Banks to be used as a sample in this study. The results of this study indicate that simultaneously affect the Islamicity Financial Performance Index. Partially commissioners have influence while DPS, directors, and other information have no effect on Islamicity Financial Performance Index.

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 E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)

2021 ◽  
Vol 26 (2) ◽  
pp. 46-54
Author(s):  
Tika Zelin Fitriyana ◽  
Fajar Gustiawaty Dewi ◽  
Pigo Nauli
Keyword(s):  
Job Satisfaction ◽  
Turnover Intention ◽  
Sampling Method ◽  
Turnover Intentions ◽  
Sample Selection ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Compensation ◽  
Purposive Sampling ◽  
Positive Effect

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.

scholarly journals ANALISIS KOMPARASI PENERAPAN INTERNET FINANCIAL REPORTING OLEH ORGANISASI PENGELOLA ZAKAT (OPZ) DI INDONESIA

2020 ◽  
Vol 7 (8) ◽  
pp. 1439
Author(s):  
Basyasyatul Hanafiyah ◽  
Noven Suprayogi
Keyword(s):  
Data Collection ◽  
Financial Reporting ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
T Test ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Significant Difference

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS)  and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LAZNAS and BAZNASPROV in Indonesia. Sample selection using purposive sampling technique with two criteria. The website have to be can accessed properly, furthermore LAZNAS and BAZNASPROV have been inaugurated for more than 2 years. The data used is secondary data. Data collection was obtained from the official websites of LAZNAS and BAZNASPROV in Indonesia. The results of this study indicate that there is no significant difference in the IFR index between LAZNAS and BAZNASPROV. Based on the four IFR components used, one and only component showed significant difference is technology used. However, the results obtained that between LAZNAS and BAZNASPROV still do not provide maximum on internet financial reporting yet.Keywords: Internet Financial Reporting, LAZNAS, BAZNASPROV

scholarly journals Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM

2020 ◽  
Vol 30 (9) ◽  
pp. 2311
Author(s):  
Komang Putra Suardana ◽  
Gayatri Gayatri
Keyword(s):  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Selection Method ◽  
Tax Rates ◽  
Study Program ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs. Keywords: Socialization; Knowledge; Rates;  Tax Compliance.

scholarly journals The Influence of Capital Structure Towards Profitability of Fishery Companies Listed in Indonesia Stock Exchange

2018 ◽  
Vol 8 (2) ◽  
pp. 47
Author(s):  
Siti Rochmah ◽  
Diah Yuliana ◽  
Arini Novandalina
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Positive Influence ◽  
Selection Method ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Negative Results ◽  
Equity Ratio

This study discuss the effect of capital structure on profitability at fishery companies listed on the BEI (2014-2016.). The research aims to Analyze the influence of capital structure of Debt to Equity Ratio (DER) to Return On Equity ROE) on Fishery Companies listed on the Stock Exchange. The population in this research are three fishery companies with capital structure and Profitability of fishery company listed in Indonesia Stock Exchange. Whereas the sample selection method used is Purposive Sampling. Based on the results of data analysis and discussion that has been described then the conclusions in this study are DER Ratio influencing the ROE of Fisheries Companies listed in Indonesia Stock Exchange period 2014 -2016. The hypothesis that there is a positive influence is rejected. Because the results of research on fishery companies turned out to show negative results.

scholarly journals Faktor-faktor yang Mempengaruhi Minat Menabung di Bank Syariah Surakarta

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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