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COST EFFICIENCY DALAM MENINGKATKAN KINERJA BANK SYARIAH DI INDONESIA Supriyadi, Didit; Rahayu, Agus; Wibowo, Lili Adi; Dudih, Mochamad
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.14628

Abstract

Analisis kinerja bisnis dalam industri perbankan syariah dilakukan untuk menjamin dan mengevaluasi bahwa segala bentuk kegiatan perusahaan telah sesuai dengan koridor dan ketentuan syariah. Penelitian ini bertujuan untuk menjelaskan pengaruh board characteristics terhadap cost efficiency serta dampaknya terhadap islamic bank performance dengan menggunakan sample 33 islamic banking di Indonesia. Variabel yang diteliti meliputi board characteristics yang diukur melalui board leadership dan board size, cost efficiency yang diukur melalui throughput activities dan cycle efficiensy, serta islamic bank performance yang diukur melalui capital asset quality, profit marging, earning, dan liquidity. Metode penelitian yang digunakan dalam penelitian ini adalah Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa board characteristics berpengaruh signifikan terhadap cost efficiency dan islamic bank performance, sedangkan cost effieicncy juga berpengaruh signifikan terhadap islamic bank performance. Board Characteristics lebih tinggi pengaruhnya terhadap islamic bank performance dibandingkan dengan cost efficiency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA BANK (STUDI PADA BANK UMUM YANG TERDAFTAR DI BEI TAHUN 2016-2020) Dwi Epty Hidayaty; Didit Supriyadi; Robby Fauji
Jurnal Manajemen & Bisnis Kreatif Vol 7 No 1 (2021): Jurnal Manajemen & Bisnis Kreatif
Publisher : LPPM Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/manajemen.v7i1.2108

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kinerja bank yang terdaftar di Bursa Efek Indonesia. Faktor-faktor tersebut adalah Efisiensi Operasi (BOPO), Net Interest Margin (NIM), Loan to Deposit (LDR), dan Non Performance Loan (NPL) Terhadap Kinerja Bank Return On Asset (ROA). Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Perusahaan Perbankan yang terdaftar di BEI. Berdasarkan metode Purposive Sampling, sampel yang digunakan sebanyak 32 perusahaan Perbankan dengan kriteria antara lain: perusahaan perbankan tersebut terdaftar di Bursa Efek Indonesia (BEI) dan memberikan data laporan keuangan selama periode 2016-2020. Jenis data yang digunakan adalah data sekunder, yang merupakan gabungan dari data time series. Metode analisis yang digunakan regresi linier berganda dengan data panel yang diolah menggunakan SPSS. Hasil penelitian menunjukan bahwa variabel BOPO berpengaruh negatif signifikan terhadap ROA, NIM berpengaruh positif signifikan terhadap ROA, sedangkan LDR tidak berpengaruh signifikan terhadap ROA, dan NPL berpengaruh negatif tidak signifikan terhadap ROA. Kata kunci: Kinerja Bank, Efisiensi Operasi, Risiko Pasar, Likuiditas, Risiko Kredit
PENGARUH MOTIVASI DAN MANAJERIAL TERHADAP KINERJA KARYAWAN BANK Didit Supriyadi
Value : Journal of Management and Business Vol. 1 No. 2 (2017): Value Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh   motivasi dan Manajerial  terhadap kinerja Bank  bjb. Motivasi diukur melalui  unsur pendapatan, iklim kerja, dan prospek karir, Manajerial diukur dengan  kejelasan tujuan dan target, kejelasan tugas-tugas dan tanggung jawab, dan strategi manajemen sedangkan kinerja bank diukur dengan kinerja karyawan dan kesehatan bank.  Metode penelitian yang digunakan  explanatory survey dengan teknik pengambilan data melalui kuesioner dan wawancara. Sampel penelitian adalah karywan bank bjb  yang memiliki jabatan mulai dari karyawan sampai dengan pimpinan.sebanyak  sebanyak 312 orang dari populasi 1114 orang. Data yang telh dikumpulkan selanjutnya dianalisis dengan menggunakan  analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Hasil kajian  menunjukkan bahwa motivasi dan manajerial   memberikan pengaruh  terhadap kinerja karyawan.  Keyword : Motivasi, Manajerial,dan  Kinerja Karyawan
STRATEGI PERBANKAN SYARIAH DALAM UPAYA PENINGKATAN JUMLAH NASABAH TABUNGAN IB MASLAHAH DI BANK BJB SYARIAH KCP CIANJUR didit supriyadi; Aulia Delvina
Value : Journal of Management and Business Vol. 3 No. 1 (2018): Value Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini dilatar belakangi oleh perkembangan perusahaan jasa perbankan yang bersaing untuk menawarkan berbagai produk perbankan kepada para calon nasabahnya. Upaya meningkatkan jumlah nasabah Bank bjb syariah dilakukan dengan promosi yang disinyalir kurang berpengaruh pada pertambahan jumlah nasabah, selain itu melakukan pemindahan lokasi pelayanan.ke Jalan Ir. H. Djuanda Selakopi  yang dipandang lebih strategis dan terletak di pusat keramaian.Tujuan penelitian untuk mengetahui pengaruh Self Promotion terhadap Jumlah Nasabah dan pengaruh Pemilihan Lokasi terhadap Jumlah Nasabah serta pengaruh Self Promotion,Pemilihan Lokasi secara simultan terhadap jumlah nasabah. Metode penelitian yang dilakukan adalah metode survey yang bersumber kepada data primer dan sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu kuesioner, wawancara, dokumentasi dan studi kepustakaan dengan pendekatan kuantitatif.  Berdasarkan hasil penelitian diketahui bahwa Self Promotion dan pemilihan lokasi berpengaruh secara simultan terhadap jumlah nasabah tabungan iB Maslahah di Bank bjb Syariah KCP Cianjur. 
The EFFECT OF FEE BASED INCOME, OPERATIONAL COSTS ON OPERATIONAL INCOME (BOPO) AND DISTRIBUTION OF CREDIT ON PROFITABILITY (ROA) IN. BANK BJB, Tbk PERIOD 2015 - 2020 Lismadonna Br. Pohan; Nunung Nurhasanah; Didit Supriyadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2430

Abstract

This study aims to provide empirical evidence about the effect of fee-based income, Operational Expenses on Operational Income (BOPO), and credit distribution on profitability (ROA) of Bank BJB, Tbk. The research sample used is from 2015 - 2020. The method of analysis used is multiple linear regression with the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that the fee-based income variable had a significant and positive effect on the profitability of Bank BJB, Karawang Branch. Meanwhile, BOPO and lending had a significant but negative effect on profitability. Simultaneously fee-based income, Operating Expenses on Operating Income (BOPO), and credit distribution have a significant effect on the profitability of Bank BJB Karawang Branch for the period 2015 to 2020.
The Pengaruh Net Interest Margin, Return On Equity Dan Debt To Equity Ratio Terhadap Harga Saham Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 -2020 Wisnu Lesmono; Nunung Nurhasanah; Didit Supriyadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2700

Abstract

The stock market price is a marker dimension of the company's results, namely how far management has managed to manage the company on behalf of shareholders. Evaluation of stock prices can be done by several methods, in certain ways the calculation of stock prices can be done using a form of financial comparison analysis. The purpose of this study is to determine the effect of Net Interest Margin, Return On Equity and Debt To Equity Ratio on stock prices in banks listed on the Indonesia Stock Exchange for the period 2016 - 2020. The type of research conducted is an empirical study of banking companies listed on the IDX. with a quantitative approach. Determination of the sample is done by purposive sampling. In this study, the sample taken was 45 banks with data for the 2016-2020 period. Data collection is done by recording directly on the data that has been published. The data analysis technique used is multiple linear regression where the independent variables are NPM, ROE and DER while the dependent variable is stock price. The results of the study show that there is an influence between NPM, ROE and DER simultaneously on stock prices in banks listed on the IDX for the period 2016 to 2020. Keywords: net interest margin, return on equity, debt to equity ratio, stock price.
Pengaruh Pendapatan Valuta Asing Dan Biaya Promosi Terhadap Laba Di PT. Bank Muamalat Periode 2015-2019 Dede Yusuf Hidayat; Nunung Nurhasah; Didit Supriyadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2777

Abstract

In this study aims to examine the effect of foreign exchange earnings and promotional costs on profits of PT. Bank Muamalat. The data source in this study is secondary data in the form of published financial reports. The analysis of this method uses multiple regression with SPSS data processing techniques. From the analysis test states 1) There is a significant positive effect of Foreign Exchange Income and Promotion Costs. In the multiple linear regression test, the calculated F value is 8.339, higher than F table 3.49, the significance level is 0.003 <0.005, which means that there is a significant positive effect simultaneously. Personally, the Foreign Exchange Income variable provides a coefficient value of 3.516 with a sigma of 0.003 which means that it has a significant positive effect and Promotion Costs of 2.309 with a sigma of 0.034, which means that it has a significant positive effect. Keywords : Foreign Exchange Earnings; Promotion Costs; Profit
Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio Dan Resiko Kredit Terhadap Profitabilitas Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2010 - 2020 Renal Adi Prayoga; Didit Supriyadi; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3298

Abstract

This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (2) Does the Capital Adequacy Ratio (CAR) affect profitability, (3) Does credit risk have a significant effect on profitability (4) Does the Operational Cost of Operating Income, Capital Adequacy Ratio (CAR) and credit risk simultaneously have a significant effect on profitability. The data used in the study was obtained from the Financial Statements of the publications of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The data analysis technique used is multiple linear regression. The results of this study indicate that the Operating Cost of Operating Income (BOPO) has a significant but negative effect on profitability, Capital Adequacy Ratio (CAR) has no significant and negative effect on profitability, credit risk has a positive and significant effect on profitability. Simultaneously shows the results that the Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR) and credit risk have a significant effect on the profitability of state-owned commercial banks for the 2010-2020 period. Keywords: Bopo, car, credit risk, profitability
The Pengaruh Rasio Kecukupan Modal, Resiko Kredit, Profitabilitas Dan Likuditas Terhadap Financial Distress Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 – 2020 Eddo Mochammad Kareem; Didit Supriyadi; Sri Suartini
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3374

Abstract

This study aims to determine and analyze the effect of financial performance in the form of banking ratios CAR, NPL, ROA, ROE and LDR on financial distress in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample used in this study were 32 banking companies listed on the Indonesia Stock Exchange. The data analysis method used is descriptive statistical method and multiple linear regression method for panel data. The results of this study indicate that CAR, NPL, ROA, ROE and LDR simultaneously have a significant effect on Financial Distress. While partially CAR and ROA have a significant positive effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange, while NPL, ROE and LDR have no effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange 2016-2020. Keywords: CAR, NPL, ROA, ROE, LDR, Financial Distress
Strategy to Increase Sharia Banking Performance through Value-added Creation Intellectual Didit Supriyadi
Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i2.7538

Abstract

Based on the continuous flourishing of Sharia banking all over the globe, the current study aims to examine the impact of various factors on Sharia banking performance. These factors include cost efficiency, financial risks, funding, board characteristics, environmental analysis, and strategic value-added creation intellectual. A quantitative research methodology with a survey technique was employed to collect 421 respondents' data from 33 financial institutions, including 20 Sharia business units and 13 Sharia commercial banks. Descriptive analysis and structural equation modeling were performed in SmartPLS 3.0 software. The findings revealed the significant positive impact of environmental analysis on board characteristics, financial risk, cost efficiency, and funding. Likewise, results revealed the significant impact of board characteristics on financial risks, cost efficiency, funding, and value-added creation intellectual. Strategic value-added creation intellectual was found to positively impact the performance of Sharia banking in Indonesia. Except funding that has a moderate influence on Sharia banking performance, all other variables reflected the strong presence and impact on Sharia banking performance. The current study is novel in the existing body of literature by introducing this strategic value-added creation intellectual as a predictor of Sharia banking performance in Indonesia, along with the impacts of various other factors. Theoretically, the current study adds to the body of literature by providing a comprehensive framework related to the factors that impact Sharia banking performance. Moreover, based on the study results, the banks should keep a fair track of their capital and returns to enhance their performance. Simultaneously, it helps Sharia banks identify the significance of winning the investors' confidence by providing them security and catering to their needs cost-effectively.