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Journal : Jurnal Akuntansi dan Keuangan Islam (JAKIs)

Kinerja Keuangan Dan Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Di Indonesia Umiyati Umiyati; Shella Muthya Syarif
Jurnal Akuntansi dan Keuangan Islam Vol 4, No 1 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i1.29

Abstract

This research aims to analyze the effect of Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO to the level of profit sharing mudharaba deposits Islamic Banks in Indonesia's period January 2011 – June 2015. The data used in this study are monthly data from January 2011 to June 2015. Technical sampling used in this research is purposive sampling, with a sample of 12 Islamic Banks recorded in data from Bank Indonesia. This study uses a computer program SPSS version 20.0 and Microsoft Excel 2007. The result in this research showed that Return On Asset (ROA) and Capital Adequacy Ratio (CAR) partially have significant effect on the level of profit sharing mudharaba deposits While the partial BOPO haven’t significant effect of the level of profit sharing mudharaba deposits Simultaneously, Return On Asset (ROA), Capital Adequacy Ratio (CAR) and BOPO had significant effect on the level of profit sharing mudharaba deposits The results also show that variable Return On Asset (ROA) the most dominant on the level of profit sharing mudharaba deposits with the value β of -0,273, and a significance value smaller than 0,05 (0,000 0, 05).
Pengukuran Kinerja Bank Syariah dengan Metode RGEC Umiyati Umiyati; Queenindya Permata Faly
Jurnal Akuntansi dan Keuangan Islam Vol 3, No 2 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i2.36

Abstract

This research is on purpose to discover any significant differences on Panin SyariahBank work performance before and after go public using the RGEC Method, and alsoto find out how large the difference performance of it. Data used in this research was asecondary data which took from financial report quarterly era 2013-2014 that hasbeen published. Meanwhile, that method used was a comparison method usingstatistic non parametric test equipment two related samples (wilcoxon test). The resultin this research shows that variable of capital adequacy ratio (CAR) had a significantdifference, because of having a sig. value 0,05. While other variable (l.e. NonPerforming Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset(ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net OperatingMargin (NOM), and Good Corporate Governance
Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Umiyati Umiyati; Muhammad Danis Baiquni
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.10

Abstract

This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indonesia within the period from 2011 to 2015. Dependent variable in this research is ISR, using method of content analysis. Firm size is measured by total company asset, profitability is matched by ROA and ROE, as well as leverage is measured by DAR is an independent variable. The method of analysis is multiple linear regression using panel data and processed using Eviews version 9.0. The result shows simultaneously firm size, ROA, ROE, and DAR effect against ISR. That partially only variable of firm size that significant effects to ISR, while ROA, ROE and DAR has no significant effect to ISR
Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia Nabila Firdaus Iman; Umiyati Umiyati
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 1, April (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i1.280

Abstract

This study aims to analyze the effect of Sharia Compliance, Operating Efficiency Ratio (OER) and Finance To Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia. The period used used is 2016-2020. The population in this study is Islamic Commercial Banks. This study uses a quantitative approach. The sampling method used in this research is purposive sampling. The total sample selected is 7 samples of Islamic Banks that meet the criteria. The analysis technique used is panel data regression with Eviews 10 software. The results of this study indicate that Profit Sharing Ratio (PSR) has no significant effect on Return On Assets in Islamic Banks, Zakat Performance Ratio (ZPR) has a significant effect on Return On Assets of Islamic Banks, Islamic Income Ratio (IsIR) has no significant effect on Return On Assets in Islamic Banks, Operating Efficiency Ratio (OER) has a significant effect on Return On Assets of Islamic Banks, and Financing To Deposite Ratio (FDR) has no significant effect on Return On Assets in Islamic Banks.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Sharia Compliance, Operating Efficiency Ratio (OER) dan Finance To Deposite Ratio (FDR) terhadap profitabilitas Bank Syariah di Indonesia. Periode yang digunakan yaitu tahun 2016-2020. Populasi pada penelitian ini adalah Bank Umum Syariah. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel yang terpilih adalah sebanyak 7 sampel Bank Syariah yang memenuhi kriteria. Teknik analisis yang digunakan adalah regresi data panel dengan sofware Eviews 10. Hasil penelitian ini menunjukkan bahwa Profit Sharing Ratio (PSR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah, Zakat Performance Ratio (ZPR) berpengaruh secara signifikan terhadap Return On Asset Bank Syariah, Islamic Income Ratio (IsIR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah, Operating Efficiency Ratio (OER) berpengaruh secara signifikan terhadap Return On Asset Bank Syariah, dan Financing To Deposite Ratio (FDR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah