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All Journal Jurnal Ilmiah Admnistrasi Niaga Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Manajemen Bisnis Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) EKSPANSI Jurnal Riset Akuntansi dan Keuangan International Journal of Islamic Economics and Finance (IJIEF) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JRA: Jurnal Riset Akuntansi International Journal of Applied Business Research Jurnal Tabarru': Islamic Banking and Finance EKUITAS (Jurnal Ekonomi dan Keuangan) Performance Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Riset Terapan Akuntansi Jurnal Difusi Indonesian Journal of Economics and Management Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Applied Islamic Economics and Finance Journal of Islamic Economics and Business Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Mochamad Umar Mai
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Bank-Specific Factors as Determinants of Dividend Yield: Case of the Indonesia Stock Exchange Muhamad Umar Mai
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.719 KB) | DOI: 10.24815/jaroe.v3i3.17928

Abstract

Objective – The purpose of this study is to observe the impact on dividend yields caused by bank-specific factors of profitability, liquidity, bank size, leverage, and bank growth. Design/methodology – This study was conducted on the bank sub-sector of the Indonesia Stock Exchange for the period of 2009-2018, which resulted in 367 bank-year observations. The sample is determined using a purposive sampling method with a criteria of bank that paid dividends hence resulting in 134 bank-year observations. However, to achieve the fit model's goodness, the final sample used was 120 bank-year observations. This paper used OLS Multiple Linear Regression for analyzing data. Results – The results show that return on assets and leverage negatively affects dividend yield, and bank size has a positive effect. Meanwhile, growth and liquidity do not affect dividend yield. These results are useful for investors in determining their investment decisions in the banks’ shares on the Indonesia Stock Exchange and for managers in considering bank-specific factors to meet investors' preferences for dividends.
Corporate Governance dan Kinerja Keuangan Bank di Indonesia: Sebelum dan Selama Covid-19 Sudradjat Sudradjat; Muhamad Umar Mai; Djoni Djatnika
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47048

Abstract

This research has two objectives. First, compare the financial performance of banks as measured by Return on assets (ROA) and Return on equity (ROE) between before and during Covid-19. Second, examine the effect of corporate governance on ROA and ROE, before and during Covid-19. The research was conducted in the Indonesian capital market during the period 2014-2021. The data analysis method used the Wilcoxon signed rank test for the first objective, and panel data regression for the second purpose. The results of the analysis show that: ROA and ROE during Covid-19 are significantly smaller than ROA and ROE before Covid-19; The most important components of corporate governance in increasing the ROA and ROE of the banking sector in the Indonesian capital market are the size of the board of directors and the age of the president director.
Pengujian Life Cycle Model of Dividends Sektor Perbankan di Bursa Efek Indonesia Muhamad Umar Mai
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.13 KB) | DOI: 10.33795/jraam.v6i1.002

Abstract

This study examines the Life Cycle Model of Dividends (LCMD) of the banking sector on the Indonesia Stock Exchange (IDX) during the period 2005-2020. This study uses secondary data which was analyzed by logistic regression. The results of this study indicate that the dividend policy of the bank sector on the IDX tends to follow the LCMD. Another important result is that the Capital Adequacy Ratio, which is not a proxy for the LCMD variable, also shows an important role in determining dividend policy for the bank sector on the IDX. Abstrak Penelitian ini menguji Life Cycle Model of Dividends (LCMD) sektor perbankan di Bursa Efek Indonesia (BEI) selama periode 2005-2020. Penelitian ini menggunakan data sekunder yang dianalisis dengan regresi logistik. Hasil penelitian ini mengindikasikan bahwa kebijakan dividen sektor bank di BEI cenderung mengikuti LCMD. Hasil penting lainnya adalah bahwa Capital Adequacy Ratio, yang bukan merupakan proksi variabel LCMD, juga menunjukkan peranan yang penting dalam menentukan kebijakan dividen bagi sektor bank di BEI.
Analisis Pengaruh CAR, NPF, BOPO, dan FDR terhadap ROA (Studi Kasus PT. Bank Muamalat Indonesia Tbk.) Shafanissa Aulia Zikri; Destian Arshad Darulmalshah Tamara; Muhamad Umar Mai; Ade Ali Nurdin
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.v3i2.3756

Abstract

This research is motivated by the existence of problems at Bank Muamalat Indonesia (BMI) over the last few years involving its ability to earn profits, and by looking at the prolonged decline in ROA over the last eight years which shows that BMI as the first Islamic bank in Indonesia has a low ability to generate profits. This study aims to determine the impact of CAR, NPF, BOPO, and FDR on ROA in a BMI case study from 2014 to 2021. Related data to the research issues were collected using literature research methods. The collected data was analyzed using multiple linear regression methods using statistical data processin application tools. The results of this research are the variables CAR, NPF, BOPO, and FDR simultaneously have a significant effect on ROA, partially CAR and FDR have a significant positive effect on ROA, BOPO has a significant negative effect on ROA, and NPF has no significant effect on ROA.
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.
The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia Ramdani Ramdani; Muhamad Umar Mai; Muhamad Muflih
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4873

Abstract

Islamic commercial banks in Indonesia have not yet been included in the list of the top Islamic banks in the world with the potential for the largest Muslim population in the world which should be able to make their Islamic commercial banks enter the world's top Islamic banks. The average ROA of Islamic commercial banks is mostly below the ROA standard set by Bank Indonesia (1.5%). This research was conducted at Islamic commercial banks registered with OJK in 2011-2021 and uses secondary data sourced from annual reports. Analysis of this research data using E-Views software viaRandom Effects Model. The results of the analysis prove that board size, BOPO and NPF have a negative effect on ROA. The age of the chairman of the board and the education of the chairman of the board have a positive effect on ROA. The proportion of female boards, FDR, GDP, inflation and remuneration have no effect on ROA, so that the macroeconomic indicators: GDP and inflation have no effect on ROA of Islamic Commercial Banks.
The Effect of Corporate Governance on Environmental Disclosure and Its Impact on the Financial Performance of Sharia Mining Companies in Indonesia Adetiya Sabrina M. Nur; Muhamad Umar Mai; Dian Imanina Burhany
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.5295

Abstract

Mining companies provide a large added value to the economy, but their operational activities also cause a large environmental impact. The balance of the company's relationship with stakeholders including those related to the environment is something that needs to be maintained because it will have an impact on financial performance. Therefore, companies must apply corporate social responsibility (CSR) in particular for environmental aspects and express them. Corporate governance is the determining factor of environmental disclosure. So this research was conducted with the aim of examining the influence of the elements corporate governance which consists of the size of the board of commissioners, the proportion of female commissioners, the proportion of independent commissioners, and the size of the audit committee to environmental disclosure, and its impact on the financial performance of companies in the sharia mining sector. The basis of sharia is considered to be in favor of environmental sustainability. This research is a quantitative study with a sample of sharia mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research data is secondary data sourced from annual reports and corporate sustainability reports. Data analysis using SEM-PLS. The results of the study show that the size of the board of commissioners and the proportion of female commissioners have an effect negative to environmental disclosure while the proportion of independent commissioners and the size of the audit committee has no effect on environmental disclosure. Furthermore, environmental disclosure has an effect on financial performance for return on assets (LONG)
Analisis Pengaruh Faktor Spesifik Perusahaan terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2016 - 2021 Asep Junjunan; Muhamad Umar Mai; Djoni Djatnika
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.v3i3.5338

Abstract

This study aims to determine the amount of the influence of the variables Operational Efficiency Ratio (BOPO), Financing to Deposit Ratio (FDR), Firm Size and Capital Adequacy Ratio (CAR) on Return on Asset (ROA) at Rural Bank Sharia (BPRS) in Indonesia. The population used is BPRS registered with the Otoritas Jasa Keuangan (OJK). The data used is secondary data derived from financial reports issued by OJK for the 2016-2021 period. The research method used is quantitative research with panel data regression analysis. The sample used in this study was 51 BPRS. The findings of this study are to provide contribution to BPRS regarding specific factors affecting the ROA of BPRS in Indonesian; and can be used as a reference and consideration for interested parties.
Impact of Women's Representation in Corporate Governance on Financial Performance of Sharia Banks in Indonesia Via Muthmainnah Luthfi; Muhamad Umar Mai; Ruhadi Ruhadi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.68553

Abstract

The study aims to analyze the impact of women's representation in corporate governance on the Islamic Commercial Banks performance in Indonesia during the period 2010-2022. The independent variables in this research include the women’s board of commissioners (BCWMN), women’s board of directors (BDWMN), women’s sharia supervisory board (SSBWMN), and women’s audit committee (ACWMN), with dependent variables being ROA and ROE. Data analysis employs panel data regression with the fixed effect Generalized Least Squares (GLS) model implemented through Stata version 17. The research findings indicate that BCWMN and BDWMN do not influence ROA but have a positive effect on ROE. Conversely, ACWMN negatively impacts both ROE and ROA, while their SSBWMN does not affect either ROE or ROA.
Examining Cash Waqf from the Perspectives of Malaysian Actual Donors Amin, Hanudin; Jam, Nor Syakina; Ring, Patrick J; Suhartanto, Dwi; Mai, Muhamad Umar; Razak, Dzuljastri Abdul; Shaikh, Imran Mehboob
International Journal of Islamic Economics and Finance (IJIEF) Vol 7, No 1 (2024): IJIEF Vol 7 (1), January 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v7i1.21334

Abstract

This study examined the cash waqf giving behaviour in Malaysia covering Selangor, Perak, Negeri Sembilan and Pahang. The theory of planned behaviour (TPB) was employed as a point of departure to observe the factors influencing the cash waqf behaviours involving 777. SPSS 27 was then utilised to assess and consider the data to test hypotheses and draw statistical conclusions. The TPB’s factors were instrumental in shaping the expansion of cash waqf giving in Malaysia. The added variable, Islamic altruism was also statistically influential and played an important role in determining the behaviour formation.  Besides, in the post hoc analyses, we discovered a mediating role of attitude for the tested and examined independent variables involved. The usefulness of the results obtained was confined to the theory used as well as the geographical areas chosen. The results obtained can be learned by Malaysian waqf institutions to further strengthen the waqf collections by optimising the significant variables found in this study. This study is the first to check the effects of the TPB's factors in the context of actual behaviour, which adds more knowledge to the existing waqf literature available in the world.
Co-Authors Adetiya Sabrina M. Nur Afriady, Arif Ajeng Defi Aprilia Amin, Hanudin Anisa Herdian Arry Irawan Arry Irawan, Arry Arwan Gunawan Asep Junjunan Avitariani, Annisa Nurul Barnas, Benny Dadang Hermawan Dadang Hermawan Dahtiah, Neneng Destian Arshad Darulmalshah Tamara Dian Imanina Burhany Dimas Sumitra Danisworo Djoni Djatnika DWI SUHARTANTO Dwi Suhartanto Elsa Oktaviani Faishal, Hanif Fania Naurah Azizah Fathimah Awliyaul Alim Fauziah, Raihani Galuh, Nadya Raina Hadiani, Fatmi Hasbi Assidiki Mauluddi Hastuti Hastuti Henny Ariani Imam Akbar Ilham Arif Ira Andriani Ishak, Jouzar Farouq Jam, Nor Syakina Kamaluddin, Nurhadi Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Lisna Oktaviani Ambarwati M. Rayhan Azis Moh Farid Najib Muhamad Faisal Pasha Ridwan Muhamad Faisal Pasha Ridwan Muhamad Muflih Muhammad Syaiful Nurasman Nadya, Galuh Raina Nahlarriva Zackia Nita Kurniasih Noorsyah Adi Noer Ridha Novianty, Ira Nurdin, Ade Ali Orryza Sativa Devi Pakpahan, Rosma Pratiwi, Leni Nur Putra, Sugih Sutrisno Putranda, Muhammad Imaduddin Radia Purbayati Rahmiatul Aula Raihani Fauziah Ramadhani, Rizkia Ramdani Ramdani Rani Putri Kusuma Dewi Razak, Dzuljastri Abdul Retno Gita Ayuningrum Riauli Susilawaty Hutapea Ring, Patrick J Rochendi, Hendi Ruhadi Ruhadi Ruhana, Nafisah Salsa Bila Azahra Salsabila Dwi Anggita Sa’bana, Rifqi Fauzan Sembiring, Etti Ernita Setianingsih, Ratih Setiawan Setiawan Shafanissa Aulia Zikri Shaikh, Imran Mehboob Siti Aisyah Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Syarief, Mochamad Edman Tiara Tresnawulan Barkah Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Via Muthmainnah Luthfi Widi Julianti Yanti Rufaedah, Yanti Yeni Siti Halimatus Sadi’yah Yunita Rizka Septiyani