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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi J-MAS (Jurnal Manajemen dan Sains) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal Of World Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ekonomi dan Studi Pembangunan (JESP)
Aulia Fuad Rahman
Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

 1 
Analyzing factors that influence syariah commercial bank financial performance in indonesia based on syariah Enterprise theory (set) perspective Fitriani, Ajeng Pipit; ,, Sutrisno; Rahman, Aulia Fuad
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.796 KB) | DOI: 10.24912/ja.v22i2.347

Abstract

This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.
Analyzing Factors That Influence Syariah Commercial BankFinancial Performance In Indonesia Based On Syariah Enterprise Theory (SET) Perspective Ajeng Pipit Fitriani; Sutrisno Sutrisno; Aulia Fuad Rahman
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.347

Abstract

This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Achmad Awaludin Agam Mudi Firmansyah Ade Raya Hermansyah Ahadisti Nastiti Ahadisti Nastiti Ahmad Naufal 'Abqory Aji Dedi Mulawarman Alba Elma Nabilla Aldivitto, Derrick Almanna Khair Amilia Rohma Arum Prastiwi Baiq Nensi Veni Indipenrian Bambang Subroto Bambang Subroto Bambang Subroto Binar Arum Nurmawati Citra Sarasmitha Derrick Aldivitto Desi Tri Kurniawati Dewi, Ayu Aryista Dian Surya Ayu Fatmawati Didied Poernawan Affandy Dila, Firda Rahma Dimas Emha Amir Fikri Anas Eko Ganis Sukoharsono Eko Ganis Sukoharsono Endang Mardiati Eria Latifalia Erzha Erwin Saraswati Erwin Saraswati Farah Zahira Azzahra Fatin Husna Amalia Fatmawati, Dian Surya Ayu Feryal Amima Widadi Firdaus Kurniansyah Fitri Purnamasari Fitriani, Ajeng Pipit Ghozali Maski Grahita Chandrarin Grahita Chandrarin Guindra Pramudi Nugraha Guindra Pramudi Nugraha Hajriati, Tuty Hanifah, Rifda Harina Paramastri Imam Subekti Juliansyah, Mukhammad Arby Kadek Weda Noveadjani Tista Kamal Dwi Rasyid Karyadi, Hari Kholilah Kholilah Kholilah Komang Adi Kurniawan Saputra Komarudin Achmad Laksandi Eko Priyadinata Madania Nurelma Rumaidia Made Sudarma Manuhara Putra, Wahyu Maria Yanida Maria Yanida Maron, Alif Rayhan Marten PUYO Mohamad Khoiru Rusydi Naufal, Mohammad Nensi Veni Indipenrian, Baiq Nggebu, Carolline Mathilda Novan Bastian Dwi Ardha Nungki Kartikasari Nurgupita, Rea Kanaya Nurlita Novianti Nurmawati, Binar Arum Oetomo, James Dave Oktariani, Fitri Pelangi Putri Bintana Prematur Alfian Cahyadi Priambodo, Ganang Ramadhan Putu Prima Wulandari Rachmaniawati, Vivin Rahmadita, Ivony Rifqi, Robith Abdullah Rimi Gusliana Mais Rizka Fitriasari Rochman, Yusuf Fatkhur Roekhudin, Roekhudin Rohman, Mohammad Abidur Ronny Firmansyah Nirwana Rosalita Rachma Agusti Rusydi , Mohamad Khoiru Ryan El Zamzami Salisa, Meilenia Rahma Salsabila, Feby Shafa Sari Atmini Sri Hartono, Sri SUTRISNO Sutrisno ,, Sutrisno Sutrisno Sutrisno Sutrisno T Sutrisno T Sutrisno T Tarisma Septi Wardhani Tojibussabirin, Muhammad Tuty Hajriati Vivin Rachmaniawati Wardhani, Tarisma Septi Wardhani, Tarisma Septi Wihelmina Dea Kosasih Wuryan Andayani Yusifa Pascayanti Zaki Baridwan Zaki Baridwan Zaki Zaki Baridwan Zerra Restavia Finandra Hana