Analisis Determinan Profit Distribution Management Bank Umum Syariah Periode 2013-2016

Abstract

This study aimed to examine the variables as determinant of Profit Distribution Management of theSharia Commercial Bank in Indonesia in the 2013-2016 periods. The variables studied consisted ofthe proportion of third party funds, the effectiveness of third party funds, the capital adequacy ratioand the ratio of operational costs to operating income. Samples were collected using purposivesampling technique. Data analysis technique used is multiple linear regression. The results showedthat the proportion of third party funds, the effectiveness of third party funds which was proxied byFinancing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) individually had a positiveand significant effect on Profit Distribution Management. In addition it was found that the ratio ofoperational costs to operating income (BOPO) had no significant effect on Profit DistributionManagement. The value of Adjusted R2 was 0,254 which means that variation of Profit DistributionManagement which can be explained by variable used in research was 25,4% while the rest equal to74,6% explained by other variables not used in the model of this research.

Internal Factor Attribute in Islamic Banks: Which Ones Contribute to Profit Distribution? Evidence From Muamalat Bank

“…The more efficient the bank's ability to provide financing from the funds collected. It will have an impact on increasing the income generated by the bank, which will increase the profit distribution (profit sharing) received by customers (Alteza, 2017). The results of this study are in line with research conducted by Muyassaroh & Saputra (2015) and Yunita et al (2018), which shows that the FDR ratio has a significant effect on PDM.…”

“…In line with it, Andesfa & Masdupi (2019) stated that if this ratio shows a figure exceeding 90% and close to 100%, it means that the bank is showing performance with very low efficiency in obtaining acceptable profits. Alteza (2017) revealed that if the financing incurred is high while the profit sharing obtained is low, it can make managers' motivation to carry out high-Profit Distribution Management (PDM) impossible to do, considering it will be challenging to deal with the possible risks that will arise. This study's results align with the research conducted by Mismiwati (2018), which shows that the BOPO ratio has no significant effect on Profit Distribution Management (PDM).…”

“…To compete with conventional banks that have dominated Indonesia's banking industry, Islamic banks, especially Bank Muamalat Indonesia, must strive to improve financial performance (Alteza, 2017). According to Mulato, et al, (2021), the main thing that needs to be developed by Islamic banking, including Bank Muamalat in improving financial performance is how the bank's ability to manage funds so that it can provide optimal profit sharing to customers (Nengsih, 2020).…”

Effectiveness of Non-Performing Loans Management at the Penglatan Traditional Village Credit Institution (LPD)

“…The smaller the BOPO ratio means the more efficient the operational costs incurred by the bank concerned so that the possibility of a bank in troubled conditions is getting smaller (Dadang Agus Suryanto & Susanti, 2020;Rezeki & Noviarita, 2021). This is supported by the research stated that BOPO had a positive effect on NPL (Alteza, 2017;Harsono, 2021;Pusva & Herlina, 2017).…”

“…The BOPO ratio is referred to as the efficiency ratio used to measure the ability of bank management to control operational costs against operating income in their operational activities (Dadang Agus Suryanto & Susanti, 2020; Rezeki & Noviarita, 2021). The smaller the BOPO ratio means the more efficient the operational costs incurred by the bank so that the possibility of the bank being in a problematic condition is getting smaller (Alteza, 2017;Harsono, 2021;Pusva & Herlina, 2017). As a financial institution, the Penglatan Traditional Village LPD is located in Penglatan Village, which is one of the many financial institutions engaged in the savings and loan sector.…”