Determination of Performance in Sharia Banks Based on Islamic Corporate Governance and Investment Account Holders

Purpose: This study aims to analyze the effect of ICG (Islamic Corporate Governance) and IAH (Investment Account Holders) on the performance of Sharia banks in Indonesia as proxied by Mudharabah financing, Musyarakah financing, ROA (Return on Assets), and ROE (Return on Equity). 110 data used in this study are in the form of financial statements of Sharia banks in Indonesia for the period of 2010 – 2019 Design/methodology/approach: This study uses quantitative method and multiple regression analysis with SPSS Version 23 Findings: The results of this study show that ICG and IAH have an effect on Mudharabah financing, Musyarakah financing, ROA, and ROE Research limitations/implications: This study is expected to serve as a guideline for banking management in making policies on company performance, as measured by Mudharabah financing, Musyarakah financing, ROA and ROE, and corporate governance, as measured by ICG, so that Islamic banking companies have their own guidelines in determining policies related to banking operations that are adjusted to the decisions of the Financial Services Authority of the Republic of Indonesia (OJK). Practical implications: State your implication here. Originality/value: originality Paper type: Research pape

PENGARUH NON PERFORMING FINANCING PADA KINERJA KEUANGAN BANK SYARIAH : DEWAN PENGAWAS SYARIAH SEBAGAI MODERASI

Tujuan penelitian ini untuk menguji pengaruh Non Performing Financing terhadap kinerja keuangan yang diproksikan dengan ROE (Return on Equity) pada Bank Umum Syariah di Indonesia dan menguji kemampuan Dewan Pengawas Syariah untuk memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan dengan menambahkan variabel FDR (Financing to Deposit Ratio) dan CAR (Capital Adequacy Ratio) sebagai variabel kontrol. Penelitian ini menggunakan 72 data observasi bank syariah di Indonesia periode 2014-2021. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif Non Performing Financing terhadap ROE, semakin rendah Non Performing Financing maka semakin tinggi kinerja keuangan karena semakin rendah Non Performing Financing semakin baik karena semakin sedikit jumlah kredit bermasalah .Ditemukan juga bahwa variabel Dewan Pengawas Syariah dapat memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan. Penelitian ini menambah literatur sebelumnya dengan menganalisis pengaruh Non Performing Financing terhadap kinerja keuangan Bank Syariah di Indonesia dan kebaruan artikel ini adalah penggunaan variabel Dewan Pengawas Syariah Bank Syariah sebagai variabel moderasi. Temuan ini juga bermanfaat bagi pengambil kebijakan perbankan terkait mengantisipasi kondisi kredit bermasalah yang sedang terjadi di sektor perbanka

Financial Distress For Bankruptcy Early Warning By The Risk Analysis On Go-Public Banks In Indonesia

Early warning is essential for overseeing the firm’s financial system stability, and is developed by financial distress model. Financial Distress is financial declining phase that happens before bankruptcy or liquidation. This Research aimed to analyze whether the following factors such as CKPN (Allowance For Impairment Losses Of Credits), NPL (Non Performing Loan), IRR (Interest rate Ratio), PDN (Net Open Position), LDR (Loan To Deposit Ratio), IPR (Investing Policy Ratio), OE-OI (Operating Expenses To Operating Revenues) and FBIR (Fee Based Income Ratio) can determine financial distress as early warning in Indonesia’s go public banks. It is a quantitative study, with the sample of 100 go-public banks listed in Indonesia Stock Ex-change (www.idx.go.id) ranging from 2010 to 2014, collected using purposive sampling. They were analyzed using SPSS 23 IBM version. The result shows that LDR (Loan To Deposit Ratio) is the most significant factor to determine financial distress as early warning of bankruptcy of Indonesia’s go public banks. Besides that, it has several implications for regulators and bank management to determine the firm financial system stabilization

Corporate Social Responsibility Effect, Public Ownership and Firm Size Toward Value of Firm

This study aims to determine the effect of variable corporate social responsibility, public ownership and size on the value of firm in manufacturing companies listed on the Indonesia Stock Exchange. Manufacturing company samples and multiple linear regression tests were used in this study. The results of the F hypothesis statistical test show a fit model. The results of the statistical t test inform that the variables of corporate social responsibility and public ownership affect the value of the firm. Other results informing that the size has bee

PENINGKATAN KINERJA DALAM MEMBUAT LAPORAN KEUANGAN SEBAGAI SYARAT APLIKASI PENDANAAN KEPADA BANK (MITRA LBB LEAF ENGLISH COURSE GRESIK, JAWA TIMUR)

Permasalahan mitra LLB LEAF ENGLISH COURSE adalah dari aspek manajemen yaitu masih kurangnya kemampuan dalam mengelola keuangan dengan sistem pembukuan yang baik, belum adanya pemisahan tugas, kurangnya kemampuan promosi dan pemasaran, serta tempat usaha dan modal usaha yang belum mendukung. Dalam mengembangkan usaha maka mitra membutuhkan pendanaan bank, hal tersebut ditujukan untuk meningkatkan modal usaha. Dalam rangka membantu menyelesaikan permasalahan tersebut, maka kegiatan yang akan dilakukan adalah melakukan pendampingan kepada mitra LBB LEAF ENGLISH COURSE wilayah Gresik Jawa Timur, dengan tujuan memperbaiki dan mengembangkan metode penyusunan laporan keuangan untuk aplikasi pendanaan ke bank. Luaran utama bagi mitra adalah berupa Modul yang dapat diaplikasikan untuk meningkatkan kinerja keuangan mitra terutama dalam hal penyusunan laporan keuangan, sehingga dapat menjadi nilai tambah pada saat pengajuan kredit berupa modal kerja ataupun investasi. Serta luaran berupa Publikasi yang disajikan dalam Seminar Nasional Pengabdian Masyarakat

Bankometer Models for Predicting Financial Distress in Banking Industry

Banking is a collection of several functions of the bank, which is bank is a financial institution that focuses on profit and also social, but from the other side of the bank can also collapse and there are indications of bankruptcy, and one way to predict is to use one of the models to determine financial distress. The latest prediction model is the Bankometer Model. The objective of this research is to analyze The Bankometer Model can use determine financial distress. A sample of this research is 111 listed bank data Indonesia Stock Exchange from 2012 to 2016, 60 for Foreign Exchange Bank and 51 for Non-Foreign Exchange Bank. Logistic Regression to analyze the data in SPSS 23 Version. The result of this study is The Bankometer Model can use determine financial distress for Foreign Exchange Bank and Non-Foreign Exchange Bank. This research implication is for management of the company in decide regulator in a company that related to financial distress.</p

Determination of Bankometer and RGEC Models to Predict Financial Distress on Sharia Banks in Indonesia

Banking is a collection of several functions of the Bank, which is a financial institution that has financial assets as its wealth and has profit motives and social. Banking institutions also do not rule out the possibility of experiencing financial distress; financial distress is declining phases that happen before liquidation. This research aimed to analyze the Bankometer, and RGEC Model can be used to predict financial distress on Sharia Banks in Indonesia. This research is a quantitative study using 110 financial report data and using logistic regression for analyzing the data. The results show that the Bankometer Model can be used to predict financial distress and RGEC model can be used are the variable NPL, GCG, ROA, and CAR. This research implies that it can be used by Sharia banking determining policies for an early warning before the bankruptcy of a company to avoid liquidation

UJI TEORI: PECKING ORDER, TRADE-OFF DAN MARKET TIMING PADA STRUKTUR MODAL PERUSAHAAN PERBANKAN GO PUBLIC DI INDONESIA

Struktur modal berdampak pada jangka pendek dan jangka panjang, dimana pendanaan yang diberikan dari perbankan tidak terlepas dari tersedianya dana dari pihak ketiga tabungan, giro dan deposito, Masuknya dana pihak ketiga harus berimbang dengan dana yang disalurkan oleh perusahaan. Oleh karena itu dalam hal kebijakan manajemen menentukan posisi dan komposisi pendanaan. Penelitian ini bertujuan untuk menganalisis dan menentukan dari beberapa teori struktur modal yaitu Pecking Order Theory, Trade-Off Theory dan Market Timing Theory, dimana untuk Pecking Order Theory variabelnya diwakili oleh defisit pendanaan, hutang jangka panjang dan total hutang, Trade-Off Theory variabelnya diwakili oleh tangible asset, growth, size, profitabilitas, total hutang dan hutang jangka panjang dan Market Timing Theory variabelnya diwakili oleh Equity Finance Wighted average of market to book ratio dan Leverage ratio. Penelitian ini merupakan penelitian kuantitatif, sampel dalam penelitian ini sebanyak 100 data Bank Go Public tahun 2011 sampai 2015, data diperoleh dengan cara purposive sampling dari bank yang terdaftar di www.idx.go.id. Regresi Liner Berganda digunakan dalam menganalisa data menggunakan SPSS IBM 23. Hasil dari penelitian menunjukkan bahwa Trade-Off dan Market Timing Theory yang diterapkan. Hasil penelitian dapat menambah beberapa implikasi untuk para manajemen bank menetapkan struktur modal

Analysis of Internet Financial Reporting on The Financial Statements Of State-Owned Enterprises In Indonesia

Purpose: This study aims to describe the presentation of SOEs’ financial information by presenting the Internet Financial Reporting (IFR) index. This study uses secondary data taken from the website of each SOE. This study uses a sample of all SOEs in Indonesia. The rapid development of the internet has significantly affected activities in the government, business and community, sectors. The internet has several characteristics and advantages in the overall disclosure of information, such as pervasiveness, unlimited access, timely communication, and low cost. Internet Financial Reporting (IFR) is a voluntary disclosure of financial statements through a company’s official website, in which its quality is measured using the IFR index. Law No. 14 of 2008 states that one important element regarding information disclosure is the public interest that affects the lives of many people. With this law, public companies, including State-Owned Enterprises (SOEs), must report all information related to their businesses through their websites Design/methodology/approach: The research method used is purposive sampling method with 2 observations, in November and December 2018. This study is classified as a quantitative study Findings: The results of this study indicate that there are still many SOEs that have not utilized the content, timeliness, technology used, and user support on their websites properly. Research limitations/implications: There is one sector that does not have a website, namely the sector of accommodation and food and drink providers. Practical implications: State your implication here. Originality/value: originality Paper type: Research pape

The effect of capital structure, institutional ownership, managerial ownership, and profitability on company value in manufacturing companies

This study aimed to examine the effect of capital structure, institutional ownership, managerial ownership, and profitability on company value. It used independent variables such as capital structure with a proxy of Debt to Equity Ratio (DER), institutional ownership, managerial ownership, and profitability with a proxy of Return on Equity (ROE), and the dependent variable such as company value. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2014-2017, with the population of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the sample of manufacturing companies in the sector of various industries in the period 2014-2017. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a multiple linear regression analysis with SPSS 23. The results indicated that the Debt to Equity Ratio (DER), institutional ownership, and managerial ownership have no significant effect on company value, while Return on Equity (ROE) has a significant effect on company value. The company's goal can be achieved if the company's performance is able to optimize the value of the company