FINANCIAL FACTORS AND ISLAMIC BANKING PROFITABILITY IN OIC COUNTRIES

Abstract: Profitability is important information for investors, managers and bank customers, because it describes the bank's stability and financial performance. Increased profitability contributes to economic growth, as rising profits improve a company's cash flow position and provide greater flexibility. This paper aims to dig deeper into the impact of financial factors on Islamic banking profitability. Profitability is measured using several ratios, namely Return on Assets (ROA), and Return on Equity (ROE), while the financial factors used in this research include Investment Account Holder (IAH), Non-Performing Financing (NPF), Asset Management, and Capital Structure. Next, the sample in this research is sharia banking from several OIC member countries such as Indonesia, Kuwait, Saudi Arabia, United Arab Emirates, and Qatar. Using panel data from 24 sharia banks form 2013-2021, this research produced 231 observational data. Furthermore, this research used the Hausman test to differentiate between fixed effects and random effects. The results of this research show that IAH, NPF, ATR, and DER simultaneously influence the profitability of Islamic banks. However, for the partial test, in models 1 and 2 (ROA & ROE), NPF has a negative effect on profitability, while ATR (ROA & ROE) has a positive effect on profitability. Furthermore, the IAH variable has no effect on profitability (ROA), and has a positive effect on profitability (ROE), while DER has no effect on profitability either as a proxy for ROA or ROE in Islamic banks in OIC member countries

Intellectual Capital Dimensions and Profitability of Sharia Banking in OIC Countries

Sharia banks typically have two primary objectives: commercial and social. To fulfill their commercial mission, sharia banks must generate profits as it is one of the most important metrics used to evaluate long-term competitiveness and ensure their operational sustainability. This paper intends to delve deeper into the impact of intellectual capital dimensions on the profitability ratio of Sharia banking. Using panel data from 34 companies from 2015 to 2019, this study distinguished between fixed and random effects using the Hausman test. The Return on Assets (RoA) is then utilized as a proxy for the profitability ratio. Utilizing samples of sharia banking institutions from OIC countries such as Indonesia, Malaysia, Bangladesh, and Pakistan, we found a positive relationship between intellectual capital dimensions and the profitability ratio. Human capital and structural capital have a partial impact on profitability, while relational capital has no influence on the profitability of sharia banks in OIC-member countries.======================================================================================================== ABSTRAK – Dimensi Modal Intelektual dan Profitabilitas Bank Syariah di Negara-negara OKI. Bank syariah umumnya memiliki dua tujuan utama, yaitu komersial dan sosial. Untuk menjalankan misi komersialnya, bank syariah perlu menghasilkan laba yang merupakan salah satu indikator kunci yang digunakan untuk menilai daya saing jangka panjang dan memastikan keberlanjutan operasionalnya. Tulisan ini bertujuan untuk menggali lebih dalam pengaruh dimensi modal intelektual terhadap rasio profitabilitas bank syariah. Dengan menggunakan data panel dari 34 perusahaan mulai tahun 2015 hingga 2019, penelitian ini menggunakan uji Hausman untuk membedakan efek tetap dan efek acak. Return on Asset (RoA) digunakan sebagai proksi untuk rasio profitabilitas. Adapun sampel dalam penelitian ini adalah bank syariah dari negara-negara anggota OKI seperti Indonesia, Malaysia, Bangladesh, dan Pakistan. Temuan kami mengungkapkan bahwa secara statistik terdapat pengaruh positif signifikan antara dimensi modal intelektual dengan rasio profitabilitas. Dikaji secara parsial, hanya modal manusia dan modal struktural yang berpengaruh, sedangkan modal relasional tidak berpengaruh terhadap profitabilitas bank syariah di negara-negara anggota OKI tersebut

The literature review of Islamic performance measurement models at sharia banks in Indonesia

Purpose - The purposive of study was to find out maqashid sharia performance measurement model in sharia banking.Method - This type of research was  qualitative descriptive research using a systematic literature review approach with primary data sources coming from ISSN or E-ISSN journal literature. Systematic literature review or structured article review is the process of identifying, assessing and interpreting all available research evidence with the aim of comparison, outcomes and providing answers to research questions.Result - Maqashid sharia measurement model mostly used at Islamic banking finance is the Sharia Maqashid Index (SMI). Maqashid sharia has the meaning of a goal that has been determined by the sharia for the ultimate benefit of human. Implication - Innovation of a strategic model to see and measure banking performance, therefore conventional banks and Islamic banks have different systems.Originality - This research combines sharia social performance and sharia financial performance into a performance measurement model

Aset Biologis dan Kinerja Keuangan Perusahaan Agrikultur (Studi pada Bursa Efek Indonesia)

Agricultural firm is one of the companies that provide great contribution on income of Indonesia. Agricultural sector has different characteristics from other sectors, namely agricultural activity. Agricultural activity based on PSAK No. 69 is a biological transformation process which is the development of a biological asset that requires precise measurement. PSAK No. 69 requires the company to measure fair value. Fair value measurement of the effect on the financial performance of the company due to volatility will ensue. Describes the default risk of volatility from financial statements. Improving the performance of companies to attract investors in the company's shares on implanting. This research aims to examine the relationship between the intensity of the biological assets, the size of the company, the company's growth rate, and leverage financial performance with agricultural firm listed on the Indonesia stock exchange from year 2009 until 2016. This study uses a quantitative approach with descriptive data analysis using classical assumptions and hypothesis testing with multiple linear regression analysis. The results of this study found that the intensity of the biological assets, the growth rate of the company, as well as the leveraged effect significantly to the company's financial performance.Keywords: Biological Assets, Historical Value, Fair Value, Financial Performance

DETERMINANTS OF WHISTLEBLOWING ON ACADEMIC FRAUD OF ACCOUNTING STUDENTS

Accounting students' role in maintaining ethical standards by reporting fraud is crucial. This study empirically examines how individual factors—attitudes, subjective norms, perceived control, and Machiavellianism—affect their decisions. Using a quantitative approach, 212 Indonesian accounting students participated via questionnaire surveys and purposive sampling. Findings from Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis reveal positive correlations between willingness to report fraud and attitudes, norms, control perceptions, and Machiavellianism. These results underline the significance of addressing individual factors to foster a culture of integrity and accountability within the accounting profession, guiding educational institutions and policymakers in developing strategies to encourage ethical behavior and whistleblowing

Capital Structure, Organizational Slack and Sustainability Reporting In Islamic Bank of Indonesia, Qatar and Bahrain

This research aims to analyze the effects of capital structure and organizational slack on sustainability reporting in Islamic banks of Indonesia, Qatar, and Bahrain. The capital structure variable consists of leverage and investment account holders, while the organizational slack variable consists of available slack and recoverable slack. Analysis content that used to measure the disclosure of sustainability reporting based on the AAOFII index consisting of 78 items. The observation data used were 120 observations consisting of 26 Islamic banks on Indonesia, Qatar, and Bahrain for the period 2014 to 2018 with a purposive sampling method. The results showed that there was a positive influence between leverage and a negative effect between investment account holders on sustainability reporting. This study also found a positive relationship between available slack and there was no significant effect between recoverable slack on sustainability reporting

Peran Religiusitas Sebagai Moderasi Determinan Pengindaran Pajak

Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization dan transfer pricing terhadap penghindaran pajak dan peran religiusitas sebagai variabel moderasi. Teknik pengambilan sampel purposive sampling digunakan dalam riset ini dan diperoleh sampel 44 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2013 hingga 2022. Penelitian ini menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing dan thin capitalization dapat mempengaruhi penghindaran pajak. Perusahaan memiliki kewajiban harus membayar pajak kepada negara. Adanya religiusitas dengan proksi perusahaan yang terdaftar di efek syariah dapat memperlemah hubungan thin capitalization dan transfer pricing terhadap penghindaran pajak. Saran untuk penelitian lebih lanjut menggunakan objek penelitian yang berbeda untuk bahan perbandingan; penambahan variabel independen lain di luar model penelitian ini yang diduga mempengaruhi tindakan penghindaran pajak, dan penggunaan pengukuran penghindaran pajak selain ETR dan CET

ANALISIS PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI, BUDGET EMPHASIS TERHADAP SLACK ANGGARAN (Studi Pada Dinas Pendapatan Pengelolaan Keuangan Dan Aset Kabupaten Sidoarjo)

ANALISIS PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI, BUDGET EMPHASIS TERHADAP SLACK ANGGARAN (Studi Pada Dinas Pendapatan Pengelolaan Keuangan Dan Aset Kabupaten Sidoarjo) Oleh Dwi Ratna Wati ABSTRAK Partisipasi penganggaran adalah proses yang mengambarkan individuindividu terlibat dalam menyusunan anggaran dan mempunyai pengaruh terhadap target anggaran dan perlunya penghargaan atas pencapaian target anggaran tersebut. Untuk itu tujuan penelitian ini adalah menguji atau membuktikan apakah terdapat pengaruh antara partisipasi anggaran, informasi asimetri, dan budget emphasis berpengaruh terhadap slack anggaran dan untuk menentukan faktor manakah yang dominan pengaruhnya antara partisipasi anggaran, informasi asimetri, dan budget emphasis berpengaruh terhadap slack anggaran. Populasi penelitian ini adalah para Manajer Menengah ke bawah yang berada satu tingkat di bawah Manajer Puncak yang ikut andil dan berperan penting dalam penyusunan anggaran Dinas Pendapatan Pengelolaan Keuangan Dan Aset Kabupaten Sidoarjo yang berjumlah 25 responden dengan menggunakan teknik sensus. Untuk menjawab perumusan, tujuan dan hipotesis penelitian maka analisis yang digunakan adalah analisis regresi linier berganda. Hasil analisis regresi linier berganda memberikan kesimpulan bahwa partisipasi anggaran, informasi asimetri, dan budget emphasis berpengaruh terhadap slack anggaran, hal ini dilihat dari hasil uji kecocokan modelnya sehingga hipotesis ke-1 teruji kebenarannya. Namun, pengaruh partisipasi anggaran, informasi asimetri, dan budget emphasis terhadap slack anggaran adalah rendah yaitu hanya 38,1% sedangkan sisanya 61,9% dipengaruhi oleh faktor lain yang tidak dibahas pada penelitian ini. Rendahnya kontribusi partisipasi anggaran, informasi asimetri, dan budget emphasis secara bersamasama terhadap slack anggaran, juga berdampak pada sangat rendahnya kontribusi masing-masing variabel partisipasi anggaran, informasi asimetri, dan budget emphasis terhadap slack anggaran. Berdasarkan nilai r2parsial menunjukkan bahwa informasi asimetri merupakan variabel yang paling dominan terhadap slack anggaran, sehingga hipotesis ke-2 tidak teruji kebenarannya. . Kata Kunci : Partisipasi Anggaran, Informasi Asimetri, Budget Emphasis, Slack Anggara