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Pengaruh Penerimaan Dana ZISWAF, CAR, dan Piutang Murabahah terhadap ROE dengan Firm Size sebagai Variabel Moderasi Hida Amalia Adzkiya; Eka Wahyu Hestya Budianto
Journal Financial, Business and Economics Vol. 2 No. 1 (2024): Journal Financial, Business and Economics
Publisher : Journal Financial, Business and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Dana ZISWAF, CAR, dan Piutang Murabahah terhadap ROE dengan Firm size sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini merupakan perusahaan pada sektor keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2018.Q1-Tahun 2023.Q3. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan total sampel sebanyak 115 perusahaan selama 5 tahun. Teknik analisa data yang digunakan adalah Analisis Regresi Data Panel dan Moderated Regression Analisys (MRA) dengan aplikasi Eviews 12. Hasil penelitian menunjukkan dana ZISWAF berpengaruh positif signifikan terhadap ROE periode tahun 2018.Q1-tahun 2023.Q3. CAR berpengaruh positif signifikan terhadap ROE periode tahun 2018.Q1-tahun 2023.Q3. Piutang murabahah berpengaruh negatif signifikan terhadap ROE periode tahun 2018.Q1-tahun 2023.Q3. Firm size tidak mampu memoderasi dana ZISWAF terhadap ROE periode tahun 2018.Q1-tahun 2023.Q3. Firm size tidak mampu memoderasi CAR terhadap ROE periode tahun 2018.Q1-tahun 2023.Q3. Firm size mampu memoderasi Piutang murabahah terhadap ROE periode tahun 2018.Q1-tahun 2023.Q3. Pada penelitian selanjutnya diharapkan menggunakan variabel lain sebagai variabel moderasi, seperti nilai perusahaan dan menggunakan sampel perusahaan dari sektor lain agar hasil penelitian juga dapat mewakili sektor usaha lain.

Pengaruh Penerimaan Dana ZISWAF, ROE, dan GWM terhadap BOPO dengan Firm Size sebagai Variabel Moderasi Periode Tahun 2018.Q1 – Tahun 2023.Q3 Herison, Muhammad Fadhil Izzaini; Izzaini, Muhammad Fadhil; Eka wahyu Hestya Budianto
Journal Of Islamic Ekonomic and Business Vol 3 No 2 (2024): IEB: Journal of Islamic Economics and Business
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieb.v3i2.23871

With firm size serving as a moderation variable, the purpose of this study is to assess the effects of ZISWAF Fund Receipts, ROE, and Reserve Requirement on BOPO from 2018.Q1 to 2023.Q3. Using the purposive sampling technique, the research sample was made up of financial sector businesses that were listed on the Indonesia Stock Exchange throughout the relevant time, which included five Sharia banks across a five-year period. Using Eviews 12 software, panel data regression analysis and moderated regression analysis (MRA) were used to analyze the data. According to the study's findings, institutional ownership will significantly reduce the value of financial sector enterprises between 2018 and 2023. BOPO was significantly impacted by ZISWAF Fund Receipts and Return On Equity (ROE) in the same period. Firm Size, however, was only able to moderate ZISWAF Fund Receipts and ROE during this time; it was unable to mitigate the impact of BOPO on reserve requirements. It is advised that, in order to generate more representative results, more moderating variables be used in future research, and the sampling be expanded to include other business sectors.

PENGARUH PENERIMAAN DANA ZISWAF, BOPO, LABA/RUGI NON-OPERASIONAL DAN FIRM SIZE TERHADAP GIRO WAJIB MINIMUM (GWM) PADA PERBANKAN SYARIAH PERIODE 2018.Q1-2023.Q3 hanifaturasyda, arfina; Eka Wahyu Hestya Budianto
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1353

Abstract The intention of this analysis is to establish the impact of ZISWAF Fund Receipts, BOPO, and Non-Operational Profit/Loss on GWM in Sharia Banking in Indonesia, while considering Firm Size as a moderating factor. The research utilizes secondary data sourced from annual reports obtained through ojk.go.id and websites belonging to associated companies. The sampling method employed was selective sampling. With total of 5 financial reports from islamic banking companies for the period of 2018.Q1-2023.Q3 were utilized as the sample. Determined from the research findings, it is apparent that there is infinitesimal impact on the Statutory Reserve from receiving ZISWAF, BOPO, and non-operational profit/loss funds. Moreover, when considering moderating variables, it is observed that firm size does not have the capacity to moderate the effects of receiving ZISWAF funds, BOPO, and non-operational profit/loss on the Minimum statutory Reserve in Islamic banking in Indonesia from 2018.Q1 to 2023.Q3. In future research, it is hoped that other variables will be used as moderating variables. Apart from that, it is better not only to look at the banking sector, but also to look at companies from the other sectors. Abstrak Dengan menggunakan ukuran perusahaan sebagai faktor moderasi, analisis ini bertujuan untuk mengetahui bagaimana GWM pada perbankan syariah di Indonesia dipengaruhi oleh penerimaan dana ZISWAF, BOPO, dan laba/rugi non-operasi. Analisis didasarkan pada data sekunder yang diperoleh dari laporan tahunan OJK.go.id dan website perusahaan terkait. Jumlah lima laporan keuangan Perbankan Syariah diambil sampel melalui metode sampel pilihan. Hasil penelitian menunjukkan bahwa penerimaan dana ZISWAF, BOPO, dan laba/rugi non-operasi tidak memengaruhi Giro Wajib Minimum secara signifikan. Selanjutnya, pada interaksi variable moderasi, ukuran perusahaan tidak dapat memoderasi penerimaan dana ZISWAF, BOPO, dan laba/rugi non-operasi terhadap GWM pada perbankan syariah di Indonesia dari 2018 Q1 hingga 2023 Q3. Terdapat harapan bahwa variabel tambahan akan digunakan sebagai variabel moderasi dalam penelitian mendatang. Disarankan untuk melihat perusahaan dari berbagai bidang selain industri perbankan.

THE EFFECT OF ZISWAF FUND RECEIPTS, BOPO, AND NON-OPERATIONAL PROFIT/LOSS ON MURABAHAH RECEIVABLES WITH FIRM SIZE AS A MODERATING VARIABLE FOR THE PERIOD OF 2018.Q1 – 2023.Q3 Akhmad Baha'udin Zuhri; Eka Wahyu Hestya Budianto
BEMJ : Business, Entrepreneurship, and Management Journal Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bemj.v3i2.1136

Using company size as a moderating variable, this study examines the effects of Zakat, Infaq, Sadaqah, Waqf (ZISWAF), Operating Costs to Operating Income (BOPO), and Non-Operating Profit/Loss (NOPL) on Murabahah Financing from 2018Q1 to 2023Q3. Multiple regression models are used in this study's quantitative methodology to test the hypothesis. The findings indicated that whilst company size had a large negative impact on murabahah financing, ZIS, BOPO, and NOPL had a considerable beneficial impact. By offering actual data on the effects of ZIS, BOPO, and NOPL on Murabahah Financing as well as the moderating role of Company Size, this study adds to the body of literature. The findings may be useful for financial institutions and policy makers in understanding the determinants of Murabahah Financing and in developing strategies to promote this financing instrument.

Pengaruh Penerimaan Dana Ziswaf, NPF Nett, dan Pendapatan Musyarakah Terhadap NPF Gross dengan Firm Size Sebagai Variabel Moderasi Periode Tahun 2018.Q1 – Tahun 2023.Q3 Sella Haniifatul Ariiqoh; Eka Wahyu Hestya Budianto
Falahiya: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2025)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/falahiya.v4i1.3780

Introduction: This study aims to determine the effect of ZISWAF Fund Revenue, NPF Nett, and Musyarakah Income on NPF Gross with Firm Size as a Moderating Variable. Research Methods: The sample used in this study is a company in the financial sector registered with the Financial Services Authority (OJK) in 2015.Q1 to 2023.Q3. The data analysis technique used is Panel Data Regression Analysis and Moderated Regression Analysis (MRA) with the Eviews 12 application. Results: The results showed that ZISWAF Fund Revenue and NPF Nett had a positive effect on NPF Gross for the period 2018.Q1-2023.Q3. Musyarakah financing and firm size has a negative effect on NPF Gross for the period 2018.Q1-2023.Q3. Firm Size is able to moderate ZISWAF Fund Revenue and Musyarakah Income on NPF Gross for the period 2018.Q1-2023.Q3. Conclusion: Firm Size is able to moderate ZISWAF Fund Revenue and Musyarakah Income. Future research is expected to use other variables as moderating variables, such as dividend policy and use company samples from other sectors.

PENGARUH PENERIMAAN DANA ZISWAF, BOPO, LABA/RUGI NON-OPERASIONAL DAN FIRM SIZE TERHADAP GIRO WAJIB MINIMUM (GWM) PADA PERBANKAN SYARIAH PERIODE 2018.Q1-2023.Q3 hanifaturasyda, arfina; Eka Wahyu Hestya Budianto
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1353

Abstract The intention of this analysis is to establish the impact of ZISWAF Fund Receipts, BOPO, and Non-Operational Profit/Loss on GWM in Sharia Banking in Indonesia, while considering Firm Size as a moderating factor. The research utilizes secondary data sourced from annual reports obtained through ojk.go.id and websites belonging to associated companies. The sampling method employed was selective sampling. With total of 5 financial reports from islamic banking companies for the period of 2018.Q1-2023.Q3 were utilized as the sample. Determined from the research findings, it is apparent that there is infinitesimal impact on the Statutory Reserve from receiving ZISWAF, BOPO, and non-operational profit/loss funds. Moreover, when considering moderating variables, it is observed that firm size does not have the capacity to moderate the effects of receiving ZISWAF funds, BOPO, and non-operational profit/loss on the Minimum statutory Reserve in Islamic banking in Indonesia from 2018.Q1 to 2023.Q3. In future research, it is hoped that other variables will be used as moderating variables. Apart from that, it is better not only to look at the banking sector, but also to look at companies from the other sectors. Abstrak Dengan menggunakan ukuran perusahaan sebagai faktor moderasi, analisis ini bertujuan untuk mengetahui bagaimana GWM pada perbankan syariah di Indonesia dipengaruhi oleh penerimaan dana ZISWAF, BOPO, dan laba/rugi non-operasi. Analisis didasarkan pada data sekunder yang diperoleh dari laporan tahunan OJK.go.id dan website perusahaan terkait. Jumlah lima laporan keuangan Perbankan Syariah diambil sampel melalui metode sampel pilihan. Hasil penelitian menunjukkan bahwa penerimaan dana ZISWAF, BOPO, dan laba/rugi non-operasi tidak memengaruhi Giro Wajib Minimum secara signifikan. Selanjutnya, pada interaksi variable moderasi, ukuran perusahaan tidak dapat memoderasi penerimaan dana ZISWAF, BOPO, dan laba/rugi non-operasi terhadap GWM pada perbankan syariah di Indonesia dari 2018 Q1 hingga 2023 Q3. Terdapat harapan bahwa variabel tambahan akan digunakan sebagai variabel moderasi dalam penelitian mendatang. Disarankan untuk melihat perusahaan dari berbagai bidang selain industri perbankan.

Public Perception And Understanding Of Profit Sharing In Islamic Banks (Case Study In Karangtalun Village, Kalidawir Subdistrict, Tulungagung Regency) Elwi Yuda Laksana; Eka Wahyu Hestya Budianto
WADIAH Vol. 9 No. 1 (2025): Wadiah: Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v9i1.1870

This study aims to understand the perceptions and understanding of the people in Karangtalun Village regarding the profit-sharing concept in Islamic Banks. This research uses a qualitative approach, collecting data from the community in Karangtalun Village. Data collection methods include observation, interviews, and documentation. The data analysis method consists of three main stages: data reduction, data presentation, and conclusion drawing. Most people in Karangtalun Village have a negative perception of profit-sharing, with doubts about its validity, viewing it similarly to interest; only a few individuals, such as academics and religious figures, hold a positive view of profit-sharing in Islamic banks. Similarly, the community’s understanding is still limited; most people do not fully grasp the concept of profit-sharing or its mechanism in detail, with many still believing that profit-sharing is the same as interest. In contrast, academics and religious leaders tend to have a better understanding of Islamic bank profit- sharing. The negative perception and lack of understanding of profit-sharing are due to several factors, such as the lack of experience with profit-sharing, individual backgrounds, and unclear information. These factors contribute to the community’s less favorable perception and understanding of profit- sharing.

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