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Journal : International Journal Of Science, Technology

 1 
Income Smoothing Use Financing Loss Provision In Indonesia And Malaysia’s Islamic Banks Fadhilah Hanum Lubis; Sigid Eko Pramono; Saiful Anwar
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.152

Abstract

Rapid development of Islamic banks leads to the requirement to compete in order to show the best performance. Performance assessment can be seen from the profit information. Income smoothing through the use of Financing Loss Provision (FLP) is one method that can be applied in Islamic banking in an attempt to get income based on their goals. This research aims to investigate income smoothing practice by using FLP at both Indonesia and Malaysia’s Islamic banks by applying mixed-method approach. In this regard, quantitive method was used to measure panel regression by using Eviews in order to analyze income smoothing practice through FLP in both Indonesia and Malaysia than qualitative method was used through interviews with practitioners and sharia supervisors in Indonesia to get the data about the practice. The data in this research were taken from 11 Islamic banks in Indonesia and 19 Islamic banks in Malysia from 2011 to 2016. The results of the research reveal that Islamic banks in both Indonesia and Malaysia apply income smoothing by using FLP. The findings imply that Earning Before Taxes and Provision (EBTP) has significant positive effect on FLP. Moreover, the results of interviews indicate that Islamic banks in Indonesia do not apply income smoothing. However, there is an indication that they will lead to this condition. Therefore, it is suggested that the regulators will supervise the application of FLP by developing the investigation of this account in financial statement of the Islamic banks.
Co-Authors Agus Suhadi Ahmad Sidik Akmal Junaidi Amie Amelia Amrizal Amrizal Amrizal Ana Khoiriyah Ani Suhartini Anis Azmiatu Silvia Anis Choirun Nisa Aprizal Arief Laksono Arifal Hidayat Arifiyar Auzar A Arrafiqur Rahman Ashri Fathia Ayup Tri Andika Azhari, Najahuddin Azizah, Nurul Azwar Azwar Banjar, Maulis Budi Hariono Darnawi Darnawi Dea Gusneli Dede Sulaeman Desti Pelis Rifiani Diah Ainun Khafidloh Diana Nafisa Sabila Haq Dima Fazira Dini Prima Putri Dini Puspita Doni Maradona Dwi Aprianto Dwi Febriani Saputri Dwi Sakethi Dyah ayu Restuti Wulandari Eka Widiastuti Eko Winarti Elinah Elly Kurniawati ENDRI ENDRI Enggar Prasetyawan Erli Yanty Rihana Paramida Estiningsih Fadhilah Hanum Lubis Fadilla Qusnul Khotimah Fadillah, Ismi Nurul Fajar Syaiful Akbar Faroha Amalia Husna Fika Ekayanti Flori R. Sari Hafzan Halida Umami Haniatul Mabruroh Hanifah Indarwati Hardi Hayatul Ismi Ihwan Mahmudi Ilham Fatoni Izzah Hayati Jasiah Jasiah Jaziela Huwaida Jose Agave Situmorang Julistyana Tistogondo Junarti Junarti Kesni Merianti Ketut Ngurah Gunapriya Kumaini, Ruston Kurnia Muludi Lintang Kirana Anindyajati Lodya Sesriyani Lodya Sesriyani M. Ghandi Rukmana M. Musyapa Ali M. Yogi Riyantama Isjoni Marita Fadhilah Maryam Maulidil Fajri Maulina Wulandari Melyvita Nur Angraeni Merry Muspita Dyah Utami Michael Joko Wibowo Mohamad Torik Langlang Buana Muhamad Dede Sulaeman Muhammad Hori Muhammad Rifa'i Muhammd Tsalis Ramdlani MUSLIMIN Nada mudrikah Ngelbanip Fydi Tapyor Nur Faizin Nur Rofi’ah Nurika Khalila Daulay Nurul Salis Al Amin Nurwahidin Nurwahidin Purwo Subekti Putut Said Permana Radjendra, Ryan Ratna Hidayanti Rina Febrinova Rini Puspitasari Risahmawati Risahmawati Riska Fitriani Risse Entikaria Rachmanita Ristiawan Muji Laksono Romlah Roziqin, Muhamad Khoirur Rusmaini Rusmaini Samsirin Santiani Santiani Santika, Desi Sari Fitriyani Sariana Sariana Satriyanto, Muhammad Dwi Setiawan Budi Darsono Sigid Eko Pramono Silpa Silvia Oktavia Nur Yudiastuti SITI AMINAH Siti Famila Karuniansyah Siti Khotimah Siti Lutfiah Rabiyatul Adawiyah Siti Muthi’ah Siti Mutiah Ulfha Siti Zubaidah Siti Zulaikha Soffi Soffiatun Sri Nurhidayati Sri Trisnaningsih Sri Utaminingsih Suripto, Heri Su’udi Syaifuddin Iskandar Syarifah . Taufan Darmawan Titin Nurhidayati Tituk Diah Widajantie Tri Budi Astuti Tsara Nur Afifah Wartariyus Wartariyus Windi Novianti Yayat Sujatna Yose Rizal Yossi Wibisono Yuningsih Kristiningrum Zamroni Zamroni Zeni Ulma Zumazi Aulia Rahma