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Journal : Journal of Applied Islamic Economics and Finance

Analisis Pengaruh Mekanisme Internal Good Corporate Governance Terhadap Profitabilitas Perusahaan Rekha Dwi Anggraeni; Benny Barnas; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3862

Abstract

This study aims to determine the effect of the Internal Good Corporate Governance Mechanism proxied by the Board of Directors, Board of Commissioners, Independent Commissioner, and Audit Committee on Profitability as measured by ROA and ROE. The data used is secondary data obtained from 14 Annual Reports of companies that are members of the infrastructure, utilities, and transportation sectors registered at ISSI for the period 2016–2020.The research method used is quantitative research with panel data regression analysis. The results of this study indicate that the Board of Directors, Board of Commissioners, Independent Commissioner, and the Audit Committee simultaneously have no effect on ROA and ROE. Meanwhile, the partial test results show that on the dependent variable of ROA, only the Independent Commissioner has a positive and significant influence on ROA. Meanwhile, for the dependent variable ROE, there is no independent variable that has an effect on ROE.
Pengaruh Faktor Makroekonomi dan Faktor Spesifik Bank terhadap NPF Bank Umum Syariah di Indonesia Ayu Sri Wahyuni; Fatmi Hadiani; Banter Laksana; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3729

Abstract

This study aims to determine the macroeconomic factors and specific bank factors that influence Non-Performing Financing (NPF) of Sharia Commercial Banks (BUS) in Indonesia from 2015 to 2020 annually. Data analysis method used in this study is panel data regression with 9th version EViews by taking a sample of 10 Sharia Commercial Banks (BUS) in Indonesia, the variable of inflation has a positive significant effect, the variable of GDP has a negative significan, and BI Rate has no significant effect. Meanwhile, the specific bank factors variable of FDR has a positive and significant effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia. Lastly, the variable of ROA and CAR have no effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia.
Analisis Pengaruh Faktor-Faktor Internal terhadap Profitabilitas (Studi Kasus PT. Bank Panin Dubai Syariah Tbk.) Anisa Herdian; Benny Barnas; Muhamad Umar Mai; Fifi Afiyanti Tripuspitorini
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3765

Abstract

This study aims to determine the internal factors that can affect the profitability of Bank Panin Dubai Syariah. The dependent variable used in this study is profitability which is proxied by Return on Assets. Meanwhile, the independent variables in this study are Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio, and Operating Income Operating Costs. The data in this study were obtained from the publication of the quarterly financial reports of Panin Dubai Sharia Bank for the period 2011 to 2020 with a total of 40 data. The method used is multiple linear regression analysis and the results show that the Capital Adequacy Ratio has a significant positive effect on Return on Assets, Non-Performing Financing has no effect on Return on Assets, Financing to Deposit Ratio has a significant negative effect on Return on Assets, and Operational Costs have a significant negative effect on Return on Assets.
Analisis Pengaruh Faktor Internal dan Eksternal terhadap Pembiayaan pada Bank Muamalat Indonesia Ainun Nuraisiah; Iwan Setiawan; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5133

Abstract

Capital Adequacy Ratio and Third-Party Funds as bank internal factors that can affect financing, while bank external factors are inflation and money supply. Secondary data types for 2010-2022 were obtained from the official websites of OJK, BI, and BMI. The research method uses multiple linear regression model analysis which has the output variable DPK having a positive and significant effect, while CAR and JUB have a partially significant negative effect on BMI financing. Inflation has no effect on financing. Simultaneously all independent variables namely CAR, DPK, Inflation, and JUB have a significant effect on financing.