Pengaruh Deposits, BOPO Dan NIM Terhadap Profit Distribution Management Pada Bank Umum Syariah Yang Terdaftar di JII Periode 2011-2014

This study aimed to analyze the factors affecting the Profit Distribution Management at Commercial Bank of sharia (BUS) in Indonesia. The dependent variable used in this study is Profit Distribution Management. Independent variables used in this study, among others Deposits, BOPO and NIM. This study used a sample of Islamic banks listed in the Jakarta Islamic Index (JII) in the 2011-2014 period. Data were collected using the technique purposive sampling. The total sample used in this study were 8 Islamic Banks. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method. Results from this study showed that the variables Deposits and BOPO significantly negative effect on the Profit Distribution Management, while the NIM variables do not significantly affect the distribution Profit Managemen.

PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock

PENGARUH STOCK SELESCTION SKIIL, MARKET TIMING ABILITY, TURNOVER RATIO DAN CASH FLOW TERHADAP KINERJA REKSA DANA SYARIAH

Mutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts". This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014. As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research..

ANALISIS PERBEDAAN PENGARUH PREMI, KLAIM, DAN INVESTASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ASURANSI SYARIAH DENGAN ASURANSI KONVENSIONALPERIODE 2011-2013

The purpose of this study was to determine the effect of differences in premiums, claims and investment returns to profit growth. The population is Islamic insurance company with conventional insurance in Indonesia. Based on the purposive sampling method, the sample totaled 9 companies Takaful and conventional insurance companies 9 with the observation period 2011-2013. The analysis technique used is multiple regression analysis. Conclusion on Islamic insurance company is that premiums and investment returns no effect on profit growth, while the claims of positive effect on earnings growth. Whereas in conventional insurance companies is that the premium does not affect the profit growth, while the claims and investment returns positive effect on earnings growth.

PERAN GOOD CORPORATE GOVERNANCE DALAM MENGURANGI DAMPAK RISIKO PEMBIAYAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH

The purpose of a company is to generate profits. Companies must be able to generate profits for a certain period in order to maintain long-term survival. High and low ROA in Islamic banking can be influenced by the existence of business risks and Good Corporate Governance (GCG). This study was conducted to determine the role of good corporate governance in reducing the impact of financing risk on the profitability of Islamic banking. The population used in this study is Islamic commercial banks that implement good corporate governance. The sample selection technique used is purposive sampling. Samples that fit the criteria were obtained by 12 Islamic banks during the 2012-2017 observation period. The analytical tool used in this study is OLS regression and hypothesis testing using t test, f test, and determination coefficient using SPSS Statistics 22 and Microsoft Excel 2013 applications. The results of this study indicate that the financing risk variable has a negative effect on profitability. GCG variables have a positive effect on profitability and GCG variables can reduce the negative impact of financing risk on profitability.

Analisis Pengaruh Ukuran Perusahaan, Jenis Industri, Umur Perusahaan, Dan Penerbitan Sukuk Terhadap Tingkat Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Yang Terdaftar di Daftar Efek Syariah (Des) Tahun 2010-2012

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia.