Factors Influencing Profit Distribution Management of  Sharia Commercial Banks in Indonesia

Ernayani, Rihfenti; Robiyanto, Robiyanto; Sudjinan, Sudjinan

doi:10.14414/jebav.v20i2.1055

Cited by 16 publications

(18 citation statements)

References 4 publications

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“…Productive Asset Management Productive Assets Management shows bank ability in producing income based on the performance of Islamic banks in channeling the financing, considered that bank operational income highly depends on the difference of spread and the financing channeled [1]. Productive Asset Manegement too explained the capability in generating revenue by performance of the Islamic Banking in distribution the financing [12]. Productive Assets Management can be proxied by Net Interest Margin (NIM).…”

Section: H4: Deposit Has Effect To Profit Distribution Managementmentioning

confidence: 99%

“…Based on result [6] that high inflation rate cause costs to increase and less profitable productive activities. According to [12], the increase inflation rate may effect to reduce the corporate earnings, including Islamic Banking, so its consequently to reduce the Profit Distribution Management. Itssimilary that result by [10], Indonesia's macroeconomic condition has not been able to provide a positive bussiness climate for Islamic Banking industry.…”

Section: H5: Nim Has Effect To Profit Distribution Managementmentioning

confidence: 99%

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Factors Affecting Profit Distribution Management of General Islamic Banks In Indonesia

Yunita¹,

Yunina²,

Mulyati³

et al. 2019

Proceedings of the Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January

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Operational of Islamic Banking always prioritize the principles of Muamalat (transaction or dealing), fairness, and togetherness between the bank and the customer. These principles are the foundation resulting in Islamic banks outperforms other conventional banks. The fairness principle is also used in dividing the profit including Profit Distribution Management (PDM). PDM is the profit distribution based on the ratio agreement between the Islamic bank and depositor. The fluctuation movement of PDM is influenced by several factors including internal and external factors. Some internal factors of Islamic banks influencing PDM including are Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition, Deposits, Productive Assets Management, and Inflation Rate. This study aims to investigate and analyse the factors affecting PDM. This study was conducted at 11 general Islamic bank registered in Indonesia in the period of 2012 to 2016. The results show that there are four factors significantly influencing PDM, namely: Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition and Deposits. Two other factors, namely: Productive Assets Management and Rate of Inflation have no significant influence on PDM.

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Section: H4: Deposit Has Effect To Profit Distribution Managementmentioning

confidence: 99%

Section: H5: Nim Has Effect To Profit Distribution Managementmentioning

confidence: 99%

Factors Affecting Profit Distribution Management of General Islamic Banks In Indonesia

Yunita¹,

Yunina²,

Mulyati³

et al. 2019

Proceedings of the Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January

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“…JII was introduced on July 3, 2000, to facilitate investors in investing stocks of public companies by the principles of sharia (Robiyanto, 2017b). JII will not involve stocks of companies that engage in activities that are prohibited by Islamic law such as traditional banking (Ernayani et al, 2017). JII is formed from 30 stocks of companies whose business activities are in accordance with Islamic law and fulfill several other criteria such as stocks have been listed on the Indonesia Stock Exchange for at least 3 months; meet the criteria of Obligation Asset Ratio not more than 90%; entered the top 60 of market capitalization in the previous year period; entered the ranking of 30 most active stocks in the regular market.…”

Section: Gold As a Safe Haven Hedge And Diversifiermentioning

confidence: 99%

Testing of The Gold’s Role as a Safe Haven and Hedge for Sharia Stocks in Indonesia

Robiyanto

2018

Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah

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Gold as a commodity, since ancient time, is always viewed as a safe haven asset. This study tested the function of gold as a safe haven and hedge for sharia stocks in Indonesia. Data used in this study are a monthly closing of Jakarta Islamic Index (JII) on Indonesia Stock Exchange and monthly closing price of gold in the international market during May 2008 until September 2017. Data analysis was done by using OLS and QREG. The result of this study is gold can serve as a hedge for sharia stocks in Indonesia during the research period. The study further found that when extreme shocks occur in the Indonesian stock market, gold can serve as a safe haven asset for sharia stocks in Indonesia. Investor suggested shifting their assets into gold to secure their investment when stock market conditions experience a drastic decline. Abstrak. Emas sebagai komoditas, semenjak jaman dahulu kala selalu dipandang sebagai aset teraman. Penelitian ini secara khusus menguji fungsi emas sebagai aset teraman (safe haven) dan pelindung nilai (hedge) bagi saham-saham syariah di Indonesia. Data yang dipergunakan dalam penelitian ini adalah data Jakarta Islamic Index (JII) penutupan bulanan di Bursa Efek Indonesia dan data harga emas penutupan bulanan di pasar internasional selama periode bulan Mei 2008 hingga bulan September 2017. Analisis data dilakukan dengan mengguna kan OLS dan QREG. Hasil penelitian ini adalah emas dapat berfungsi sebagai pelindung nilai (hedge) bagi saham-saham syariah di Indonesia selama periode penelitian. Lebih lanjut penelitian ini menemukan bahwa ketika terjadi goncangan yang sangat ekstrim di pasar saham, maka emas dapat berfungsi menjadi aset teraman (safe haven) bagi saham-saham syariah di Indonesia. Investor disarankan untuk mengalihkan aset mereka dalam bentuk emas guna meng amankan investasinya ketike terjadi penurunan yang drastis di pasar modal. Kata kunci: emas, Jakarta Islamic index, regresi kuantil, aset teraman, lindung nilai.

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“…Profitability in this study is proxied using Return on Assets (ROA). ROA measures the overall effectiveness in generating profits through available assets, the power to generate profits from the invested capital (Ernayani, Robiyanto, & Sudjinan, 2017;Van Horne & Wachowicz, 2008). Besides profitability, the company scale (Size) also affects a company in paying taxes.…”

Section: Introductionmentioning

confidence: 99%

Factors Influencing Tax Avoidance in Indonesia

Ryandono

Ernayani

Atmojo

et al. 2020

HSSR

Self Cite

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Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. Applications of this study: The population of this study was food and beverage companies listed on the Indonesia Stock Exchange. The total population taken was 19 companies. The sampling employed purposive sampling. Novelty/Originality of this study: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. While simultaneously, profitability, size, leverage, and capital intensity affected the tax avoidance in food and beverage companies listed on BEI.

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Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia

Abstract: A B S T R A K

Cited by 16 publications

References 4 publications

Factors Affecting Profit Distribution Management of General Islamic Banks In Indonesia

Factors Affecting Profit Distribution Management of General Islamic Banks In Indonesia

Testing of The Gold’s Role as a Safe Haven and Hedge for Sharia Stocks in Indonesia

Factors Influencing Tax Avoidance in Indonesia

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