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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Media Riset Bisnis Ekonomi Sains dan Terapan
Permana, Muhammad Fatha
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Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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ANALISIS PROFITABILITAS DAN TINGKAT EFISIENSI PADA BANK SYARIAH DI INDONESIA Kadaria, Rohayati; Palagan, Gilang; Permana, Muhammad Fatha; Gani, Nur Asni
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 3, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v3i1.272

Abstract

This study aims to analyse the efficiency level of Islamic banking in Indonesia using an intermediation approach and to analyse bank profitability between Islamic commercial banks from 2015 to 2019. The method used in this study is descriptive analysis, Data Envelopment Analysis (DEA) method. This study found that in the 2015–2019 period, Islamic commercial banks in Indonesia (BRIS, BNIS dan BSM, Bank Muamalat dan Maybank Syariah) in general have not reached a high level of efficiency and there are inefficiencies in the use of inputs and outputs. Third-party funds and labour’s costs affect the financing output. Among those five Islamic commercial banks, the bank obtaining the highest efficiency level, close to 100 points, is BSM, followed by BNIS, then BRIS, BMI, and Maybank. The result of profitability analysis is that the variables NPF, FDR, and inflation simultaneously did not significantly affect the ROA variable.Keywords: efficiency level, profitability, DEA, Islamic commercial bank
Notary's Role in Business Purpose Test Requirements in the Framework of Consolidation of a Limited Liability Company for Taxation Permana, Muhammad Fatha; Ridwan, Fully Handayani
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

Restructuring of a Legal Entity, in this case, a Limited Liability Company, is known in four forms, namely consolidate, consolidation, takeover, and separation. The restructuring has implications for various aspects, including capital structure and share ownership, the composition of management and supervisors, articles of association, and taxation. In this article, we will discuss the Consolidation of the Company, and specifically regarding the implications for the taxation of Limited Liability Companies. Likewise with the role of a notary regarding the requirements of the Business Purpose Test.  The research method used in writing this article is a normative juridical research method, namely by conducting a literature study. The results of the study showed that the Government has set a policy regarding the requirements of the business purposes test for company consolidation and there is a notary role that is needed to support all the requirements of the business purposes test. In addition, the results of this study also provide advice and solutions for the government, notaries, and of course, a company that will consolidate.
Co-Authors Gani, Nur Asni Kadaria, Rohayati Palagan, Gilang Ridwan, Fully Handayani