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Emile Satia Darma
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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PENGARUH KAS, DANA PIHAK KETIGA, SERTIFIKAT WADIAH BANK INDONESIA, PROFIT MARGIN, DAN NON-PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH (STUDI EMPIRIS PADA BANK SYARIAH PERIODE TAHUN 2006-2008) Lina Nurhasanah; Emile Satia Darma
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to find out the relationship between cash, third party fund, SWBI (Sertifikat Waddiah Bank Indonesia) ond NPF (Non Performung Financing) to murabahah financing in ths ayontah bank in Indonesia period 2006-2008. For all trials in this research, trial of quality of data and also hypothesis trial use SPSS program. In this research, classic assumption test is used to examine data quality, whereas for testing the hypothesis, this research use t-test analysis method. Research result showed that all of classic assumption test can be accomplished in this research. Stimulants trials showed that all Independent (cash, third party fund, SWBI (Sertifikat Wadiah Bank Indonesia), profit margin, and NPF (Non Performing Financing) had an effect on murabahah financing. patrial test (t-test) showed that the third party fund had a positive effect to murabahah financing, SWBI had a negative affect to murabahah financing. Whereas, another independent variables (cash and profit margin) did not have a positive effect to murabahah financing. And the last. NPF did not hava a negative affect to murabahah financing. 
Kejelasan Sasaran Anggaran, Sistem Pengendalian Akuntansi, dan Kinerja Manajerial: Studi Empiris pada Pemerintah Daerah Kabupaten dan Kota Se-Propinsi DIY Emile Satia Darma; Abdul Halim
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is to examine the effects of the budget goal clarity and accounting control system on managerial performances of the local governments. This research is conducted on a cross-sectional basis. Analysis of this research is conducted on 271 respondents, who are structural (echelon) officials of the regencies and municipal governments of the Province of Yogyakarta Special Territory. Samples of those officials are composed of service/authority/office managers/heads, department/sector/ subservice managers, subdepartment/subsector/section managers. Results of data analysis (using regression method) showing the variables of the budget goal clarity and accounting control system affect positively significant (p0.01) on the increase of managerial performance. Further researches may be conducted by reducing those limitations in this research. Within the scope of contingency model there are still a lot of contextual factors or other contingent variables that can be hypothesized to interact the effects of the control design of performance. This is useful to find the fittest model in the control design and contextual factors in a particular organization. Different organizations have different control design and contextual factors as well.
Faktor-Faktor Yang Berpengaruh terhadap Tingkat Pengguliran Dana Bank Syariah Emile Satia Darma; Rita Rita
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to find out the factors affecting the financing level of sharia banks. This research uses monthly financial reports Islamic Commercial Bank Foreign Exchange 2006-2009 period as the object of research. To analyze the data used multiple linear regression method. The result showed that all the variables, namely exchange rate, inflation, third party funds (DPK), Sertifikat Wadiah Bank Indonesia (SWBI) and bank income jointly affect the financing level of sharia banks. The five variables capable of explaining the dependent variable was 31.2% and the remaining 68.8% is explained by other variables outside the research model. Partially, exchange rates (significantly negative), inflation (positive is insignificant), third party funds (positive is insignificant), SWBI (significantly negative) and the income of the bank (negative not significant) to the level of scrolling funds of Islamic banks.
Co-Authors Abdul Halim Lina Nurhasanah Rita Rita