Minoto, Minoto
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Determinants of Non-Performing Financing Islamic Finance Bank (BPRS) in Indonesia Minoto, Minoto
El-Qish: Journal of Islamic Economics Vol. 3 No. 1 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

This study aims to empirically test the determinants or factors that affect Non- Performing Finance (NPF) in Islamic Finance Banks (BPRS) in Indonesia. The determinants analyzed are internal and external factors. Internal factors consist of the Capital Adequacy Ratio (CAR), Financing to Deposits Ratio (FDR) and Operating Costs for Operating Income (BOPO). Meanwhile, external factors are inflation, exchange rate and interest rate (BI rate). This study uses a quantitative approach. The research data is secondary data obtained from the websites of the Otoritas Jasa Keuangan (OJK) and Bank Indonesia. The data collection technique is through time series data collection from 2013 to 2020. As for data analysis using multiple linear regression analysis. Based on the results of the study showed that simultaneously internal and external factors had an effect on Non-Performing Finance. While some of the internal factors, namely CAR, FDR and BOPO have a positive and significant effect on the NPF. On external factors, the exchange rate variable partially has a positive and significant effect on the NPF, while the BI Rate has a negative and significant effect on the NPF, but the inflation variable partially has no significant effect on the NPF.
Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah Surepno, Surepno; Minoto, Minoto
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.4079

Abstract

This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.