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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Ekonomi Syariah Teori dan Terapan An-Nisbah: Jurnal Ekonomi Syariah AKRUAL: Jurnal Akuntansi al-Uqud : Journal of Islamic Economics Al-Muzara'ah International Journal of Islamic Business and Economics (IJIBEC) International Journal of Islamic Business and Economics
Filianti, Dian
Fakultas Ekonomi Dan Bisnis-Universitas Airlangga
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis Of The Factors That Influence Islamic Bank Capital Buffers In Indonesia Hisan, Ulis fajar Choirotun; Septiarini, Dina Fitrisia; Filianti, Dian
AKRUAL: JURNAL AKUNTANSI Vol 12, No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p80-93

Abstract

Banks are trust institutions. An appropriate tool in sustaining trust is the capital adequacy of the bank (capital buffer). This study aims to analyze the effect of financing risk (NPF), operational risk (BOPO), market risk (NI), Third Party Funds (DPK), GDP Growth (GDPG) and inflation on BUS capital buffers in Indonesia during the 2014-2018 period. This study uses panel data regression method with a sample of 12 BUS based on purposive sampling technique. BOPO, DPK, GDPG, and INF were found to have a significant effect on BUFF, where BOPO, DPK, and INF had a negative effect, while GDPG was positive. So operational risk, third party funds, GDP Growth, and inflation can be said to be determinants of BUS capital buffers in Indonesia in the 2014-2018 period. Financing risk (NPF) and market risk (NI) have no significant effect on BUS capital buffer in the study period. Regarding basel III implementation, operational risk is a significant determinant of capital buffer, and capital buffer is found to be procyclical to the Indonesian economy. Future studies can include more risk measurement variables and other macroeconomic variable
Islamic Economic Student’s Knowledge and Attitude Toward Halal Pharmacy Product in East Java, Indonesia Rusmita, Sylva Alif; Ryandono, Muhamad Nafik Hadi; Filianti, Dian; Mohd Salleh, Marhanum Che
al-Uqud : Journal of Islamic Economics Vol 5, No 1 (2021): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.559 KB) | DOI: 10.26740/al-uqud.v5n1.p1-15

Abstract

A Muslim has a limitation in consuming or wearing something. A Muslim is only permitted to consume something halal, either in food, drink, clothes, even finance. In the pharmaceutical industry, the standard of Halal Pharmaceutical is the most crucial document that should be followed to standardize the quality and the safety of halal. This research will analyze the knowledge and attitude of Islamic economics students who have the basic knowledge about halal and analyze how their attitude to the halal pharmacy. The research method is qualitative, with a literature review and descriptive analysis data from the questioner. Information on the label will influence the choices before buying and or consuming the medicine on the customer site. Consumers prefer to choose medicine with a halal label so that it will also benefit industries that have halal labels. But, in halal pharmacy, customers still hard to applied halal things in medicine; even though customers understand about halal, customers' attitude does not imply the principle of halal in the medicine.
Determinants of Non-Performing Financing of Mortgage in Islamic Commercial Banks Hasanah, Rofadatul; Septiarini, Dina Fitrisia; Filianti, Dian
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 2 (2020): IJIBEC VOL. 4 NO. 2 DECEMBER 2020
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2725

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation towards Non-Performing Financing Mortgages in Islamic commercial banks in Indonesia. The population of this study is the Islamic commercial banks in the period 2015-2019. The sample used is a saturated sample, which uses all Islamic banks as research samples. This research uses a quantitative approach using time series data. All variables use the percentage of growth and show the results of the level stationary so that the technique used is Ordinary Least Square (OLS) regression analysis which is processed using E-Views 10 software. The results of this study indicate partially the Capital Adequacy Ratio and Return on Assets variables have a negative influence significant to Non-Performing Financing Mortgages. While BI 7-Day Rate and Inflation variables do not influence Non- Performing Financing Mortgages. Nonetheless, Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation simultaneously have a significant effect on the Non-Performing Financing of Mortgages in Islamic commercial banks in Indonesia in the period 2015-2019.
Simpanan Berjangka Pada KSPPS BMT Amanah Ummah Menurut Fatwa DSN-MUI No. 02 dan 115 Ditta Ayu Kurniasari Ekawardhani; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 1 (2019): Januari-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20191pp59-69

Abstract

This study aims to determine the application of Time Deposits in Sharia Financing Savings and Loan Cooperative (KSPPS) BMT According to Fatwa DSN-MUI No: 02 / DSN-MUI / IV / 2000 and Fatwa DSN-MUI No: 115 / DSN-MUI / IX / 2017 . In its application using mudharabah agreement that is cooperation contract between capital owner and entrepreneur in order to develop a business. In the development of the number of members of the term deposits did not increase as other savings products. so that needed research on its application.The results of this study indicate that in KSPPS BMT Amanah Ummah East Java the application of saving futures using mudharabah mutlaqah contract, while for members have given satisfaction and not yet attract other members to save their funds in time deposits. Implementation of the DSN-MUI fatwa No: 02 / DSN-MUI / IV / 2000 and the DSN-MUI fatwa No: 115 / DSN-MUI / IX / 2017 at KSPPS BMT Amanah Ummah East Java has been in conformity with Sharia principles. REFERENCESAl Qur’an dan Terjemahannya. 2014. Jakarta:Kementrian Agama RI.Ascaraya. 2008. Akad dan Produk Bank Syariah. Jakarta: PT Raja grafindo Persada.Fatwa DSN MUI No.02/DSN-MUI/IV/2000 Tabungan.Fatwa DSN MUI No. 115/DSN-MUI/IX/2017 Akad Mudharabah.Karim, Adiwarman. 2010. Bank Islam: Analisis Fiqih dan Keuangan, Edisi 4. Jakarta: PT. Raja Grafindo Persada.Lisdiwami, Indi Masita. Pengembangan Produk Funding KSPPS BMT Amanah Ummah Jawa Timur. Surabaya: Jurnal Ekonomi Syariah Teori dan TerapanMoleong, Lexy J.2011. Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya.Sudarsono, Heri.2004. Bank dan Lembaga Keuangan Syariah. Yogyakarta: Ekonisia.Yin, Robert K.2014. Studi Kasus: Desain & Metode. Jakarta: Grafindo. 
ANALISA CAPITAL ADEQUACY RATIO (CAR), RETURN ON ASSET (ROA), NON PERFORMING FINANCING (NPF), DAN FINANCING TO DEPOSIT RATIO (FDR) BANK PANIN DUBAI SYARIAH SEBELUM DAN SESUDAH IPO PERIODE 2011-2017 Dhevy Ulinnuha Sholichah; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 2 (2019): Februari-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20192pp228-242

Abstract

This research analyzed the difference between sharia bank’s financial performance before and after IPO period 2011-2017. Common Sharia Bank that match the criteria is Panin Dubai Syariah Bank. Data used in this research is secondary data that collected from bank’s annual financial statements. Financial ratios used as variables in this research are Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return On Assets (ROA), and Financing to Deposit Ratio (FDR). The results that tested using Paired T-Test and Wilcoxon Signed Rank Test shows that CAR, NPF, ROA, and FDR on Panin Dubai Syariah Bank indicate there’s significantly difference between before and after IPO. The significantly differences indicated using significance levels of 1%, 5%, and 10%.Keywords: Sharia Bank, Financial Performance, CAR, NPF, ROA, FDR, Initial Public OfferingREFERENCES Abdillah, Willy dan Jogiyanto Hartono M. 2015. Partial Least Square (PLS). Yogyakarta: Penerbit Andi.Alanazi, Ahmed S. and Benjamin Liu. 2013. IPO Financial and Operating Performance: Evidence from the Six Countries of the GCC, (Online), (https://www.researchgate.net diakses tanggal 12 Januari 2018). Ansori, Muslich dan Sri Iswati. 2009. Metodologi Penelitian Kuantitatif. Surabaya: Airlangga University Press. Az-Zuhaili, Wahbah. 2013. Tafsir Al-Munir jilid 2 (Juz 3-4). Penerjemah: Abdul Hayyie al-Kattani, dkk. Jakarta: Gema Insani.Bank Indonesia. 2013. Pedoman Akuntansi Perbankan Syariah Indonesia.Bank Panin Dubai Syariah. Laporan Keuangan Triwulan Bank Panin Dubai Syariah Bulan Maret 2011 -  Desember 2017, (Online). (www.paninbanksyariah.co.id, diakses tanggal 1 Desember 2017).Danupranata, Gita. 2013. Manajemen Perbankan Syariah. Jakarta: Salemba Empat.Dendawijaya, Lukman. 2009. Manajemen Perbankan. Jakarta: Ghalia Indonesia.Departemen Agama Republik Indonesia. 2002. Al Quran dan Terjemahannya. Jakarta: Departemen Agama Republik IndonesiaFitriani, Riska Nurul dan Sasi Agustin. 2016. Analisis Kinerja Keuangan Sebelum dan Sesudah Go Public. Jurnal Ilmu dan Riset Manajemen, (Online), Vol. 5, No. 7, (https://ejournal.stiesia.ac.id/ diakses tanggal 12 Februari 2018). Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.Hutagalung, Esther Novelina, Djumahir, dan Kusuma Ratnawati. 2013. Analisa Rasio Keuangan terhadap Kinerja Bank Umum di Indonesia, Jurnal Aplikasi dan Manajemen, (Online), (http://jurnaljam.ub.ac.id/ diakses tanggal 1 Maret 2018).Ikatan Bankir Indonesia. 2014. Memahami Bisnis Bank Syariah. Jakarta: PT Gramedia Pustaka Utama.Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.Kuncoro dan Suhardjono. 2002. Manajemen Perbankan: Teori dan Aplikasi. Yogyakarta: BPFE. Mardani. 2015. Aspek Hukum Lembaga Keuangan Syariah di Indonesia. Jakarta: Kencana Prenadamedia Group.Muhamad. 2015. Manajemen Dana Bank Syariah. Jakarta: Raja Grafindo Persada.Munisi, Gibson Hosea. 2017. Financial Performance of Initial Public Offerings: Companies Listed on Dar es Salaam Stock Exchange. Business and Economics Journal, (Online), Vol. 8, (http://astonjournals.com/ diakses tanggal 12 Januari 2018).  Peraturan Bank Indonesia Nomor 15/12/PBI/2013 Tentang Kewajiban Penyediaan Modal Minimum Bank.Peraturan Bank Indonesia Nomor 3/25/PBI/2001 Tentang Penetapan Status Bank dan Penyerahan Bank Kepada Badan Penyehatan Perbankan Nasional.Quthb, Sayyid. 2001. Tafsir Fi Zhilalil Qur’an di Bawah Naungan Al-Qur’an  Jilid 4. Jakarta: Gema Insani Press. Surat Edaran Bank Indonesia Nomor 13/24/DPNP Tanggal 25 Oktober 2011.Surat Edaran Bank Indonesia Nomor 3/30/DPNP Tanggal 14 Desember 2001.Sutedi, Adrian. 2011. Pasar Modal Syariah. Jakarta: Sinar Grafika.Tandelilin, Eduardus. 2010. Portofolio dan Investasi. Edisi Pertama. Yogyakarta: Kanisius.Umam, Khaerul. 2013. Manajemen Perbankan Syariah. Bandung: Pustaka Setia.Undang-undang Republik Indonesia Nomor 21. 2008. “Undang-undang Republik Indonesia Nomor 21 Tahun 2008 tentang Perbankan Syariah”Undang-undang Republik Indonesia Nomor 8. 1995. “Undang-undang Republik Indonesia Nomor 8 Tahun 1995 tentang Pasar Modal” Wetik, Wilhelm A.A. 2013. Analysis of Financial Performance Pre and Post Initial Public Offering (IPO) at Bank Central Asia Tbk. Jurnal EMBA, (Online), Vol. 1, No. 4, (http://download.portalgaruda.org/article.php?article=109064&val=1025, diakses tanggal 11 Januari 2018). Widjaja, Gunawan dan Wulandari Risnamanitis, D. 2009. Seri Pengetahuan Pasar Modal: Go Public dan Go Private di Indonesia. Jakarta: Kencana Prenada Media Group.Wirajunayasa, Putu Agus Agung dan I.G.A.M. Asri Dwija Putri. 2010. Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering. Jurnal Akuntansi Universitas Udayana, (Online), Vol. 19, (https://ojs.unud.ac.id/index.php/Akuntansi/article/view/24408, diakses pada 28 Mei 2018).
PENGARUH KOMPOSISI PEMBIAYAAN NON BAGI HASIL DAN FINANCING TO DEPOSIT RATIO (FDR)TERHADAP PROFITABILITAS PADA PT BANK MUAMALAT INDONESIA TAHUN 2012-2016 Renanda Rosita Wibowo; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 3 (2019): Maret-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20193pp477-488

Abstract

The purpose of this study is to analyze the relationship of non profit sharing and FDR to profitability in PT Bank Muamalat Indonesia. The approach used is a quantitative using multiple linear regression analysis techniques. The results of this study indicate that partially non-profit sharing is not significant to ROA, partially FDR has a significant negative effect to ROA, non profit sharing and FDR simultaneously significant effect to ROA at PT Bank Muamalat Indonesia.Keywords: Non profit sharing, Financing to Deposit Ratio, Return On Assets, multiple linear regressionREFERENCESAl Qur’an danTerjemahannya. 2002. Jakarta: Kementrian Agama RI.Augusty, Ferdinand. 2006. Metode Penelitian Manajemen: Pedoman Penelitian untuk skripsi, Tesis dan Disertasi Ilmu Manajemen. Semarang: Universitas Diponegoro.Ardianto, F. D. 2014. Pengaruh Pembiayaan Dan Rasio Non Performing financing (NPF) Terhadap Asset Turn Over (ATO) Bank Umum Syariah Nasional Di Indonesia. Jurnal Ekonomi dan Bisnis.Afif, Zaim Nur, 2014. Pengaruh Pembiayaan Murabahah Terhadap Laba Melalui Variabel Intervening Pembiayaan Bermasalah Bank Umum Syariah di Indonesia Periode 2009-2013. Skripsi. Surabaya: Universitas Airlangga.Dendawijaya, Lukman. 2009. Manajemen Perbankan. Ghalia Indonesia, Jakarta.Dewi dan Yusak. 2017. Pengaruh Pembiayaan Murabahah, istishna, Mudharabah, dan Musyarakah Terhadap Profitabilitas (Studi Pada Bank Syariah di Indonesia Periode Maret 2015-Agustus 2016). Accounting and Management Journal, Vol 1, No 1, July 2017.Fahrul, F., Arfan dkk. 2012. Pengaruh Tingkat Risiko Pembiayaan Musyarakah Dan Pembiayaan Murabahah Terhadap Tingkat Profitabilitas Bank Syariah (Studi Pada Bank Aceh Syariah Cabang Banda Aceh). Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, Vol. 2, No. 1.AccountFatmawati Ima dkk, 2016. Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah dan Ijarah terhadap Laba Bersih Bank Umum Syariah di  Indonesia. Skripsi.Jember: FakultasEkonomiUniversitasJember.Ningsih, Hartini. 2008. AnalisisPengaruh Total Asset Turn Over dan BOPO TerhadapProfitabilitas Bank Syariah (StudiKasusPada Bank BTN Kantor CabangSyariah Jakarta). Skripsi. Jakarta: UIN SyarifHidayatullah.Heri Sudarsono (2008), Bank & Lembaga Keuangan Syari’ah. Yogyakarta: Ekonisia. Cetakan ke-2.Hidayah, Liza Nur. 2013. Pengaruh Pembiayaan Natural Uncertainty Contracts (NUC) dan Natural Certainty Contracts (NCC) Terhadap Profitabilitas Bank Umum Syariah Periode 2008-2012. Skripsi. Malang: UniversitasNegeriMaulana Malik Ibrahim.Hidayat, Taufik. 2011. BukuPintarInvestasiSyariah. Jakarta: Mediakita.Ismail. 2011. Perbankan Syariah. Jakarta: Kencana.Kasmir. 2008. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.Karim, A. A. 2011. Bank Islam Analisis Fiqih dan Keuangan. Jakarta: PT Raja Grafindo Persada.Tahun 2011-2013. Skripsi. Surakarta: Universitas Muhammadiyah Surakarta.Muhammad. 2004. Manajaemen Dana Bank Syariah. Edisi Pertama. Ekonisia: Yogyakarta.Muhammad. 2011. Manajemen Bank Syariah. Yogyakarta:UPP STIM YKPN.Muhammad. 2012. TeknikPerhitunganBagiHasil Dan Pricing Di Bank Syariah. Yogyakarta: UII Press.Munandar, Eris. 2009. Pengaruh Dana Pihak Ketiga, Loan to Deposit Ratio dan Return On Asset Terhadap Pembiayaan pada Bank Syariah Mandiri. Universitas Islam Negeri Sunan Kalijaga: Yogyakarta.Prastowo, DwidanRifkaJuliaty. 2010. AnalisisLaporanKeuangan :KonsepdanAplikasi (Edisi 3). Yogyakarta : UPP STIM YKPN.Rivai, Veithzal. 2007. Bank and Financial Institute Management. PT Raja GrafindoPersada: Jakarta.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA, MALAYSIA, BRUNEI DAN THAILAND PERIODE 2011-2016 Adyagunita Karini; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.269 KB) | DOI: 10.20473/vol5iss201810pp835-847

Abstract

Comparing the financial performance of banks with other countries would show if the different standards and regulations affect their performance. This research aims to know if there is a significant difference in financial performance of sharia banks between Indonesia, Malaysia, Brunei and Thailand during 2011-2016. The samples used in this research consist of one sharia bank from each country: Bank Syariah Mandiri, Maybank Islamic Berhad, Bank Islam Brunei Darussalam and Islamic Bank of Thailand. This research uses a comparative quantitativeapproach using Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Asset (ROA), and Capital Adequacy Ratio (CAR) as variables to indicate financial performance. One-Way ANOVA is used as the analysis technique. Results of the ANOVA test show there is a significant difference in NPF, FDR, ROA and CAR between sharia banks in Indonesia, Malaysia, Brunei and Thaiand as indicated by a significance value of 0,000 and 0,002.  REFERENCESCarr, Marilyn dan Chen, Martha Alter. 2002. Globalization And The Informal Economy: How Global Trade and Investment Impact On The Working Poor. Working Paper on the Informal Economy 2002/1.Dahlan, M.Sopiyudin. 2008. Statistik untuk Kedokteran dan Kesehatan (Edisi 5). Jakarta: Salemba MedikaFahmi, Irham. 2012. Analisis Laporan Keuangan. Cetakan Ke-2. Bandung: Alfabeta.Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program IBM. SPSS 19. Semarang: Universitas DiponegoroHakim, Arif Rahman. 2017. Pengaruh Kondisi Ekonomi Makro dan Pross Manajemen Risiko Kredit terhadap Non-Performing Loan (Studi Kasus pada Bank X). Profit Jurnal Administrasi Bisnis Vol. 11, No. 2 2017.Haron, Sudin dan Yamirudeng, Majdi. 2003. Islamic Banking in Thailand: Prospects and Challenges. International Journal of Islamic Financial Services Vol.5 No.2. Ikatan  Akuntan  Indonesia,  2012. Standar Akuntansi  Keuangan.  PSAK.  Cetakan Keempat, Buku Satu, Jakarta: Penerbit Salemba Empat.Iriyanto, Guruh. 2016. Analisis Perbandingan Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Periode 2014. Naskah Publikasi. Universitas Muhammadiyah Surakarta.Rengaskamy, Dhanuskodi. 2014. Impact of Loan Deposit Ratio (LDR) on Profitability: Panel Evidence from Commercial Banks in Malaysia. Proceedings of the Third International Conference on Global Business, Economics, Finance and Social Sciences (GB14 Mumbai Conference) Mumbai, India. 19-21 December 2014Sugiyono. 2009. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta Sochih.  2008.  Analisis  Tingat  Kesehatan  Bank  Ditinjau  dari  Camel  (Capital, Asset  Quality,  Management,  Earning,  And Liquidity)  untuk  Mengukur Keberhasilan Manajemen pada Pt. Bprs Margirizki, Banguntapan, Bantul, Yogyakarta   (Studi   Kasus   Pada   Pt.   Bprs   Margirizki   Bahagia). Jurnal Pendidikan Akuntansi Indonesia Vol. Vi. No.2  -Tahun 2008:  82 –95The National Bureau of Asian Research. 2008. Islamic Finance in Southeast Asia; Local Practice, Global Impact. Seattle: The National Bureau of Asian Research Wibowo, Susanto. 2015. Analisis Perbandingan Kinerja Keuangan Perbankan Syariah dengan Metode CAMEL di ASEAN (Studi Komparatif: Indonesia, Malaysia, Thailand). Journal of Research in Economics and Management, Volume 15 No.1, Januari-Juni 2015: 136-153Widyaningsih, et all. 2005. Bank dan Asuransi Islam di Indonesia. Jakarta: KencanaYussof, Sheila Ainon. 2013. The Islamic Financial Services Act, 2013: Malaysia’s model framework for Shariah-compliance and stability. Islam and Civilisational Renewal (ICR),Vol. 4 No.3: 391-400
FAKTOR-FAKTOR YANG MEMENGARUHI PROFIT DISTRIBUTION MANAGEMENT BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2016 Adlina Sholfyta; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 11 (2018): November-2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.439 KB) | DOI: 10.20473/vol5iss201811pp974-992

Abstract

This research aims to find out the influence of financing to deposit ratio, deposit, and age of bank both partially or simultaneously to profit distribution management of islamic commercial bank in Indonesia. The sample are 8 islamic commercial banks in the period 2011-2016. This research uses quantitative approach by using secondary data in the form of financial statements of islamic commercial bank which listed on Bank Indonesia in year 2011- 2016. Regression result by using technique of panel data analysis with Eviews 6. The result showed that financing to deposit ratio and are partially giving significant influence to Profit Distribution Management. Meanwhile, age of bank have partially insignificant influence to Profit Distribution Management. imultaneously, financing to deposit ratio, deposit, and age of bank have significant influence to Profit Distribution Management with 27,82% value of coefficient determination, while the remaining 72,18% is influenced by other variables not included within this research.    REFERENCESAnshori, Mucslich dan Sri Iswati. 2009. Metodologi Penelitian Kuantitatif. Surabaya: Pusat Penerbitan dan Percetakan Unair.Antonio, Muhammad Syafi’i. 2001. Bank Syariah: Dari Teori ke Praktik. Jakarta: Gema Insani.Arikunto S, 2006. Prosedur Penelitian Suatu Pendekatan Praktik, Ed Revisi VI. Jakarta: PT Rineka Cipta.Departemen Agama RI. 2007. Al-Qur’an dan Terjemahnya. Bandung: Syaamil Cipta Media.Farook, Sayd, et all. 2012. Profit Distribution Management by Islamic Banks: An Empirical Investigation. The Quarterly Review of Economics and Finance, 52: 333-347.Fatwa Dewan Syarian Nasional MUI, Online, (https://dsnmui.or.id/produk/fatwa).Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Universitas Diponegoro.Gujarati, Damodar. 2003. Basic Econometric. New York: The McGraw-Hill Companies,Inc. -------------. 2013. Ekonometrika Dasar Buku 2. New York: The McGraw- Hill Companies, Inc. Ismail. 2011. Perbankan Syariah. Jakarta: KencanaKarim, Adiwarman. 2012. Segmentasi Pasar Perbankan Syariah (Online), (http://www.adiwarmankarim.com/index.php?option=com_content&view=article&id=171%3Asegmentasi-pasar-perbankan-syariah&catid, diakses 1 April 2017)Kartika, Septiyana Bella. 2012. Analisis Faktor-Faktor yang Mempengaruhi Profit Distribution Management : Studi Empiris Bank Umum Syariah di Indonesia Periode 2009-2012. Jurnal Akuntansi Universitas Diponegoro Volume 1 Nomor 1 Tahun 2012. Muhammad. 2002. Manajemen Bank Syariah. Yogyakarta: Unit Penerbit dan Percetakan (UPP) AMPYKPN.-------------. 2012. Teknik Perhitungan Bagi Hasil dan Pricing di Bank Syariah. Yogyakarta: UII Press.-------------. 2015. Manajemen Dana Bank Syariah. Jakarta: PT RajaGrafindo PersadaRizaludin, Muhammad dkk. 2013. Analisis Pengaruh Variabel-variabel Determinan atas Profit Distribution Management terhadap para Nasabahnya pada Bank Syariah Indonesia, (Online), (http://lib.ui.ac.id/naskahringkas/2015-09/S45996-Muhammad%20Rizaludin, diakses 7 Desember 2017).Mulyo, Gagat Panggah dan Siti Mutmainah. 2013. Determinan Profit Distribution Management Bank Syariah di Indonesia Periode 2008-2011. Jurnal Ekonomi, Manajemen dan Akuntansi Islam (IMANESI) Volume 1 Nomor 1 Halaman 1-74. Nazir, Moh. 2014. Metode Penelitian. Bogor: Penerbit Ghalia IndonesiaOtoritas Jasa Keuangan. (2016). Statistik Perbankan Syariah. Jakarta: Otoritas Jasa Keuangan. Shihab, M.Quraish. 2002. Tafsir Al-Mishbah. Jakarta: Lentera Hati. Siagian, D. &. (2000). Metode Statistika untuk Bisnis dan Ekonomi. Jakarta: PT Gramedia Pustaka Utama.
Soemitro, Andri. 2009. Bank dan Lembaga Keuangan Syariah. Jakarta: Kencana Prenada Media Group.Sudarsono, Heri. 2007. Bank & Lembaga Keuangan Syariah Deskripsi dan Ilustrasi. Yogyakarta: EKONISIA.Sugiyono. 2012. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.Supomo, I. d. (2002). Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Yogyakarta: BPFE-Yogyakarta.Surat Edaran Bank Indonesia No.9/24/DPbS tanggal 30 Oktober 2007, Online, (http://www.bi.go.id/id/peraturan/perbankan/Documents/664a5003664b43aca6d788fd9d733229se_092407.pdf)Wafaretta, Vega., Rosidi & Aulia Fuad Rahman. The Impact of Banks Characteristics on Profit Distribution Management od Islamic Banks”. 3rd Global Conference on Business and Social Science-2015, GCBSS-2015, 16-17 December 2015, Kuala Lumpur, Malaysia.Widarjono, Agus. 2005. Ekonometrika : Teori dan Aplikasi untuk Ekonomi dan Bisnis. Yogyakarta: Ekonisia. -----------. 2010. Analisis Statistika Multivariat Terapan. Yogyakarta: UPP STIM YKPN----------. 2013. Ekonometrika:Pengantar dan Aplikasinya. Jakarta: Ekonosia.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KOPERASI SYARIAH DI SURABAYA PADA PERIODE TAHUN 2014-2018 Anindya Nur Hidayati; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 9 (2019): September-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20199pp1862-1876

Abstract

This study aims to analyze the influence of the number of members, own capital, and External capital on the Remaining Business Result (SHU) in Islamic cooperatives in Surabaya for the period 2014-2018. This study uses a quantitative approach. The subject used is the Sharia Cooperative in the Surabaya area with an annual period of 2014-2018. The method used in this study is a panel data regression analysis model that is processed using Stata software. Based on the results of the analysis it is shown that the variable number of members and own capital partially have a significant positive effect on SHU. Whereas,External capital has a negative significant effect on SHU. Nevertheless, simultaneously the number of members, own capital, and External capital have a significant effect on the Remaining Business Result (SHU).Keywords: Remaining Business Result (SHU), Number of Members, Own Capital, External CapitalREFFERENCESAnggraini, Novi Hasti. 2009. “Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Pegawai Negeri Di Kota Surakarta Tahun 2007”. Universitas Sebelas Maret (Online). eprints.uns.ac.id, diakses pada 27 Juni 2017.Anshori, Muslich dan Sri Iswati. 2009. Buku Ajar Metode Penelitian Kuantitatif. Surabaya: Pusat Penerbitan dan Percetakan Unair (AUP).Arifin, Zainul. 2009. Dasar-Dasar Manajemen Bank Syariah. Jakarta: Raja Grafindo Persada.Azim, Amin. 1987. Perkoperasian Indonesia. Yogyakarta: BPFEBaswir, Revrisond. 2000. Koperasi Indonesia. Yogyakarta: BPFE-YOGYAKARTA.Buchori, Nur Syamsudin. 2009. Koperasi Syariah. Sidoarjo: Masmedia Buana Pustaka.Departemen Koperasi. Undang-Undang Republik Indonesia No. 25 Tahun 1992. Tentang Perkoperasian.Dewan Syariah Nasional. 2000. Fatwa No. 15/DSN-MUI/IX/2000. (Online). www.dsnmui.or.id, diakses pada 29 Januari 2019.Firdaus, Muhammad dan Agus Endi Susanto. 2004. Perkoperasian Sejarah,Teori dan Praktek. Bogor: Ghalia Indonesia.Ghozali, Imam. 2006. Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.Hendrojogi. 1998. Koperasi Asas-Asas Teori dan Praktek. Jakarta: PT Raja Grafindo Persada.Nazir, Mohammad. 1983. Metode Penelitian. Jakarta: Ghalia Indonesia.Sagimun. 1983. Koperasi Indonesia. Jakarta: Departemen Pendidikan dan Kebudayaan.Sedarmayanti, Syarifudin Hidayat. 2002. Metodologi Penelitian. Bandung: Mandar Maju.Sholihin, Ahmad Ifham. 2008. Buku Pintar Ekonomi Syariah. Jakarta: PT Gramedia Pustaka Utama.Sitio, Arifin dan Halomoan Tamba. 2001. Koperasi: Teori dan Praktek. Jakarta: Erlangga.Suwito, K. Tjilik dkk. 1991. Peran Serta Anggota dan Pengembangan Koperasi Suatu Pengkajian Fungsional di Kotamadia Dati II Surakarta. Laporan Penelitian Mandiri. Universitas Sebelas Maret Surakarta.Widiyanti, Ninik dan YW Sunindhia, SH. 1989. Koperasi dan Perekonomian Indonesia. Jakarta: PT Bina Aksara.Winarko, Sigit Puji. 2014. “Pengaruh Modal Sendiri, Jumlah Anggota, dan Aset Terhadap Sisa Hasil Usaha Pada Koperasi di Kota Kediri”. Nusantara Of Research (Online). efektor.unpkediri.ac.id, diakses pada 1 Februari 2019.
Komparasi Bank Syariah di Indonesia dan Malaysia ditinjau dari RBBR dan Islamicity Performance Yunita Rahmania Herviyani; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 11 (2019): November-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201911pp2158-2171

Abstract

To evaluate Islamic Bank for business continuity is usually measured by the Risk-Based Bank Rating (RBBR), But Islamic Bank as Islamic Business entities also need to be measured in terms of the Islamicity Performance. This study aims to analyze the comparison of Risk-Based bank Rating and Islamicity Performance of 11 Indonesian Islamic Banks and 11 Malaysian Islamic Banks. The Data collection in this research was done by collecting all the annual reports of Banks that has been created as sample over the period 2013-2018. The test result of the independent Samples T-test and Mann-Whitney Test show that there were no differences of Islamic Banks in Indonesia and Malaysia as seen from the aspect of FDR, ROA, CAR, and ZPR. While there were differences of Banks Health level and Islamicity Performance as seen from Earning (ROE) and Zakat Performance (ZPR) aspects.Keywords: Bank Helath Level, Risk-Based Bank Rating, Islamicity Performance, Syariah Banking
Co-Authors Adlina Sholfyta Adyagunita Karini Ainin, Inatsa Qurrota Alfi Laili Azizah Anindya Nur Hidayati Aura Dimar Sontani Dhevy Ulinnuha Sholichah Dina Fitrisia Septiarini, Dina Fitrisia Ditta Ayu Kurniasari Ekawardhani Dwi Wulan Ramadani Fany Arista Wati Fuis Sukma Ayu Gita Martha Permatasari Hasanah, Rofadatul Hisan, Ulis Fajar Choirotun Iif Maulidya Imaniar Agustin Jihan Irbah Nadiah Karini, Adyagunita Ma'shumatul Kurnia Marhanum Che Mohd Salleh Marhanum Che Mohd Salleh, Marhanum Che Martha Dyah Puspita Matsahri Matsahri Muhamad Nafik Hadi Ryandono, Muhamad Nafik Nafiatul Ilma Nisful Laila Novita Hestiani Rani, Lina Nugraha Renanda Rosita Wibowo Reza Rahmania Putri Rofadatul Hasanah Rohishotu Rohmah Rusmita, Sylva Alif Sholfyta, Adlina Sri Fatimah Luliansari Sulistio Purwaningrum Tanstadhica Ainun Gatandi Ulis Fajar Choirotun Hisan Ulis fajar Choirotun Hisan Yunita Rahmania Herviyani