Bisnis Bank Syariah : Telisik Faktor Pengaruh Profit Distribution Management

Ardiani Ika Sulisytawati, Aprih Santoso, Annisa Ulfa

Abstract

The objective of this research to analyze the factors that influence the Profit Distribution Management on sharia banks in Indonesia. Sample of this research is sharia banks at listed in Bank Indonesia (BI) for the period of observation of 2016 - 2019. Data were collected using by purposive sampling method to Islamic Banks which publishes financial report consistently. The number of samples in this study are 8 Islamic Banks with 128 oberservation. Test analysis using assumption of classical test, hypothesis test, and multiple regression analysis.
The result that variable proportion of non-investment financing, proportion of third party fund, bank age, effectiveness of third party funds, financing riskand third party funds significantly influence profit distribution management. The results of this study is expected that more sharia banks are capable of perform management and development of Islamic banks products based on results in accordance with the provisions of islamic sharia.

Keywords: profit, investment financing, bank age, fund, risk

Full Text:

PDF

References

Andraeny, Dita. (2011). Analisis Pengaruh Dana Pihak Ketiga, Tingkat Bagi Hasil, dan Non Perfoming Financing Terhadap Volume Pembiayaan Berbasis Bagi Hasil Pada Perbankan Syariah di Indonesia. Simposium Nasional Akuntansi XIV.

Annisa, Lintang Nurul & Yaya, Rizal. (2015). Pengaruh Dana Pihak Ketiga, Tingkat Bagi Hasil dan Non Perfoming Financing Terhadap Volume dan Porsi Pembiayaan Berbasis Bagi Hasil Pada Perbankan Syariah di Indonesia.. SHARE. 4 (1) : 79-104. DOI :10.22373/share.v4i1.754. https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23754

Farook, Sayd, M.Kabir Hassn, & Gregory Clinch. (2012). Profit Distribution Management by Islamic Banks : An Empirical Investigation. The Quarterly Review of Economics and Finance 52. 333-347. https://www.academia.edu/24055498/Profit_distribution_management_by_Islamic_banks_An_empirical_investigation

Fitriyana, Ardiyani, K., Sutrisno, CR. (2018). Profit Distribution Management Pada Bank Syariah. MALIA: Journal of Islamic Banking and Finance. 2 (1) 31-46. DOI : 10.21043/malia.v2i1.4758. https://journal.iainkudus.ac.id/index.php/syirkah/article/view/4757

Husain, Saddan & Abdullah, Wahyudin. (2015). Metafora Amanah Pengelolaan Dana Pihak Ketiga (DPK) Sebagai Penopang Asset Perbankan Syariah Ditinjau Aspek Trilogi Akuntabilitas : Studi Kasus Pada PT. Bank BNI Syariah Cabang Makasar. Iqtisaduna. 1 (2). 40-64. DOI : 10.24252/iqtisaduna.v1i2.1193. http://journal.uin-alauddin.ac.id/index.php/Iqtisaduna/article/view/1193

Kartika, Septyana Bella & Adityawarman. (2014). Analisis Faktor-Faktor yang Mempengaruhi Profit Distribution Management : Studi Empiris Bank Umum Syariah di Indonesia Periode 2009 – 2012, Diponegoro Accounting Journal of Accounting. 3 (2). 1-15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6170.

Mayangsari.S., Robert Kristaung, Muhammad Zilal Hamzah, Eleonora Solfilda, Deasy Aseanti, Christina Dwi Astuti, Erliana Banjarnahor. (2014). Faktor-Faktor yang Mempengaruhi Profit Distribution Management Atas Simpanan Deposan Pada Bank Syariah di Indonesia, Proceeding The 2nd Corporate Sustainable Conference: Theme The Green Economy and Demographic Challenges for Sustainable Development. Jakarta : Lembaga Penerbit Fakultas Ekonomi Univesitas Trisakti.

Meilani, Maidha Tri dan Setiawan Iwan. (2012). Analisis Pengelompokan (Clustering) kinerja bank syariah di Indonesia Berdasarkan Kinerja Keuangan, Jurnal Ekonomi Keuangan Perbankan dan Akuntansi. 4 (1). 67-81. https://jurnal.polban.ac.id/ojs

Mulyo, Gagat Panggah & Mutmainah, Siti. 2013. Faktor-Faktor yang Mempengaruhi Profit Distribution Management Pada Bank Syariah di Indonesia Periode 2008-2009, Jurnal Ekonomi, Manajemen dan Akuntansi Islam (IMANESI). 1 (1), 61-74 DOI: https://doi.org/10.34202/imanensi.1.1.2013.31-41. https://jurnal.fordebi.or.id/index.php/home/article/view/5

Muyassaroh dan Saputra, Bambang. 2015. Faktor – Faktor Yang Mempengaruhi Profit Distribution Management Pada Bank Syariah di Indonesia Periode 2009-2013, Jurnal Akuntansi Manajemen Madani. 1 (1), 51-72. https://ejamm.stiemadani.ac.id

Noor, Nurul Syazwani Mohd & Sulong, Zunaidah. (2013). An Empirical Analysis of Profit Distribution Management Decisions in Malasyian Islamic Banks, Proceeding of 2ndInternational Management Conference.

Sholfyta, Adlina dan Filianti, Dian. (2018). Faktor-Faktor Yang Memengaruhi Profit Distribution Management Bank Umum Syariah Di Indonesia Periode 2011-20161). Jurnal Ekonomi Syariah Teori dan Terapan. 5 (11), 971- 986 https://e-journal.unair.ac.id › JESTT

Wafaretta, Vega., Rosidi & Aulia Fuad Rahman. (2015). The Impact of Banks Characteristics on Profit Distribution Management od Islamic Banks”. 3rd Global Conference on Business and Social Science-2015, GCBSS-2015, 16- 17 December 2015, Kuala Lumpur, Malaysia

Wulandari, WA & Kiswanto. 2013 Faktor-Faktor yang Mempengaruhi Pembiayaan Berbasis Bagi Hasil (Profit and Loss Sharing). Jurnal Review Akuntansi dan Keuangan. 3 (2). 437-445. http://ejournal.umm.ac.id/index.php/jrak/article/view/2111/2265. DOI: https://doi.org/10.22219/jrak.v3i2.2111 | Abstract views : 824 | pdf views : 824 |

Refbacks

  • There are currently no refbacks.