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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Media Riset Akuntansi Auditing & Informasi
Rossje V Suryaputri
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Murabahah Margin Determination Factors at Islamic Banks in Indonesia for the 2016 – 2020 period (Artificial Neural Network perspective) Haswardi Haswardi; Rossje V Suryaputri; Eko Budi Nurdianto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4283

Abstract

The reseacrh has aims of analysis factor to determine of margin murabahah are cost operating of variable, third parts of funds (DPK), finacing deposit to ratio (FDR), net performing finance (NPF) and firm sizes as well as short term mismatch as variable on sharia banking from period 2016 – 2020. The quantitative approach has been used due to match on this research. The research using of type and shape data are secondary data have in the form of the data kinds are time series. The population has been used to period January 2016 to December 2020 using of statistical data to official banking from OJK has been focused with BUS and UUS are noted. The data sample has been taken by using to saturate sampling methods. And then the research a usage to based on Artificial Neural Network (ANN) application. The results of the study using N(6-1-1) in processing the best results to obtain the results of the margin level on murabahah which is influenced by the classification of factors according to the Network Diagram, in the input layer it is used in the research form. And these types include Operational Costs (BOPO), Third Party Funds (DPK), Financing Deposit Ratio (FDR), Non Performing Finance (NPF) and Company Size and Short Term Mismatch. The results showed that the determining factor that influenced the murabahah margin the most influential was the third party fund variable with importance of 31.04%, the next financing deposit ratio with importance was 27.21%, non-performing finance with importance was 17.18%, the ratio liquidity in the form of short term mismatch of 12.92%, company size of 11.48% and operating costs with importance of 0.14%. This result is also in line with Islamic banking statistics published by the Financial Services Authority (OJK) in 2021 that the increase in TPF from 2016 to 2020 is directly proportional to the increase in financing, so it can be assumed that the increase in TPF has an effect on financing.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE DEPRESIASI Rossje V Suryaputri; Kerala ,
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 2 (2007): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1877.334 KB) | DOI: 10.25105/mraai.v7i2.767

Abstract

The main objective of this study is to obtain evidence whether manager choices to the available accounting procedure, especially depreciation methods, is related and affected by some factors such as film size, leverage ratio, and accounting ROA. It was assumed that manager in the small company with high leverage ratio and decreasing trend of accounting ROA preferred to select depreciaffon method which can increase the reported earning by using the straight-line depreciation method. On the contrary, manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the reported earning by using double declining balance or accelerated depreciation method. This study was conducted by selecting of 121 public fisted manufacturing companies as an object. The finn's size was determined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating profit to average of total assets. The study concludes that there are a positive correlation between leverage ratio and the choice of depreciation method On the contrary, there are no correlation between the firm's size and accounting ROA with the choice of depreciation method. There is an effect of leverage ratio to the selection of depreciation method. On the other hand, there is no effect between the firm size and accounting ROA to the selection of depreciation method.Keywords: Financial Accounting Standard, Depreciation Method
The Influence of ISR, Profitability, ICG on the Performance of Maqashid Syariah with Intellectual Capital as an Intervening Variable Nafisah Rahmania; Rossje V Suryaputri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6916

Abstract

This study aims to show that there is a direct influence between ISR, profitability, and ICG on Intellectual Capital, a direct effect between ISR, profitability, and ICG on Maqashid Syariah Performance, and an indirect effect between ISR, profitability, and ICG on Islamic Maqashid Performance through intellectual capital as intervention variables. The sample in this study consists of 14 annual reports of Islamic banking companies in Indonesia for the 2016-2020 period, selected using the purposive sampling method. This study was tested using SEM Analysis on Smart PLS. The results of this study indicate that there is a direct influence of ISR and ICG which has an impact on the performance of Maqashid Syariah at Islamic Commercial Banks in Indonesia. And there is a direct influence of ISR and profitability has an impact on intellectual capital in Islamic Commercial Banks in Indonesia. However, ICG and ISR do not have an impact on Intellectual capital in Islamic Commercial Banks and also Intellectual capital is not able to have an impact on Sharia Maqashid Performance and the intellectual capital variable is not able to mediate the influence of ISR, profitability, and ICG on Sharia Maqashid Performance in Islamic Commercial Banks in Indonesia.
Co-Authors Eko Budi Nurdianto Haswardi Haswardi Kerala , Nafisah Rahmania