The purpose of this research is to know the financial performance KJKS BMT Mass Group Sragen Central Java and financial position KJKS BMT Mass Group Sragen Central Java. Analysis of research data conducted using three ratios, namely: liquidity, solvency, and profitability. Research data from financial report KJKS BMT Mass Group Sragen Central Java in 2013 and 2014. The results of this study found that: a) liquidity ratio shows liquid in the analysis of Current Ratio of 2013 amounted to 122.01%, while the year 2014 of 153.11%. Then for Cash Ratio analysis show good result; b) solvency ratio of KJKS BMT Mass Group Sragen Central Java shows good results; c) profitability ratios indicate that KJKS BMT Mass Group Sragen Central Java is not rentabel to generate or get maximum net profit.
本研究的目的是了解KJKS BMT Mass Group Sragen Central Java的财务绩效和财务状况。分析研究数据使用三个比率，即:流动性，偿债能力和盈利能力。研究数据来自2013年和2014年财务报告KJKS BMT Mass Group Sragen Central Java。本研究的结果发现:a)流动比率在流动比率分析中显示，2013年流动比率为122.01%，而2014年流动比率为153.11%。然后对现金比率进行分析，显示出较好的结果;b) KJKS BMT Mass Group Sragen Central Java的偿付能力比率表现良好;c)盈利能力比率表明，KJKS BMT Mass Group Sragen Central Java无法产生或获得最大的净利润。
{"title":"Kinerja Keuangan Koperasi Jasa Keuangan Syariah (KJKS) Di Jawa Tengah","authors":"Dodik Jatmika, Suhesti Ningsih","doi":"10.21093/AT.V2I2.928","DOIUrl":"https://doi.org/10.21093/AT.V2I2.928","url":null,"abstract":"The purpose of this research is to know the financial performance KJKS BMT Mass Group Sragen Central Java and financial position KJKS BMT Mass Group Sragen Central Java. Analysis of research data conducted using three ratios, namely: liquidity, solvency, and profitability. Research data from financial report KJKS BMT Mass Group Sragen Central Java in 2013 and 2014. The results of this study found that: a) liquidity ratio shows liquid in the analysis of Current Ratio of 2013 amounted to 122.01%, while the year 2014 of 153.11%. Then for Cash Ratio analysis show good result; b) solvency ratio of KJKS BMT Mass Group Sragen Central Java shows good results; c) profitability ratios indicate that KJKS BMT Mass Group Sragen Central Java is not rentabel to generate or get maximum net profit.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"2 1","pages":"145-153"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The concept of Corporate Social Responsibility shows that companies not only oriented to the quest for profit, but also obliged to maintain harmony and harmony with the stakeholders. CSR is ultimately to improve living conditions and benefits the company itself, the surrounding community, and the general public. Various CSR consists of economic responsibility, legal responsibility, ethical responsibility, and the responsibility of generosity. The purpose of this study was to determine how the implementation of Corporate Social Responsibility by BRI Syariah in 2014 and 2015 also the field of what is priority activity. The research method used quantitative descriptive data sources in the form of secondary data from the financial statements of BRI Syariah in 2014 and 2015. The results showed that the implementation in 2014 of CSR activities by BRI Syariah had been performed on six fields with total realization of Rp.2.714.278.584. While in 2015 BRI Syariah CSR activities had been conducted in 5 fields with total realization of Rp.1.374.468.181. Priority areas of CSR activities during 2014 and 2015 by BRI Syariah changes. This is because of the program Syariah BRI CSR was conducted in accordance with the situation and conditions in the field, although previously had been mapped. For 2014, CSR priority program for donations, calamities and natural disasters which amount of Rp.1.279.788.110 or 47% of the total realization of CSR in 2014. While in 2015 CSR priority program to help proselytizing and religious facilities in the amount of Rp.598.203 .000 or 44% of the total realization of CSR in 2015.
{"title":"Implementasi Corporate Social Responsibility (CSR) Pada Lembaga Keuangan Syariah (Studi Kasus Pada BRI Syariah Tahun 2014-2015)","authors":"Muhammad Tho’in","doi":"10.21093/at.v2i2.717","DOIUrl":"https://doi.org/10.21093/at.v2i2.717","url":null,"abstract":"The concept of Corporate Social Responsibility shows that companies not only oriented to the quest for profit, but also obliged to maintain harmony and harmony with the stakeholders. CSR is ultimately to improve living conditions and benefits the company itself, the surrounding community, and the general public. Various CSR consists of economic responsibility, legal responsibility, ethical responsibility, and the responsibility of generosity. The purpose of this study was to determine how the implementation of Corporate Social Responsibility by BRI Syariah in 2014 and 2015 also the field of what is priority activity. The research method used quantitative descriptive data sources in the form of secondary data from the financial statements of BRI Syariah in 2014 and 2015. The results showed that the implementation in 2014 of CSR activities by BRI Syariah had been performed on six fields with total realization of Rp.2.714.278.584. While in 2015 BRI Syariah CSR activities had been conducted in 5 fields with total realization of Rp.1.374.468.181. Priority areas of CSR activities during 2014 and 2015 by BRI Syariah changes. This is because of the program Syariah BRI CSR was conducted in accordance with the situation and conditions in the field, although previously had been mapped. For 2014, CSR priority program for donations, calamities and natural disasters which amount of Rp.1.279.788.110 or 47% of the total realization of CSR in 2014. While in 2015 CSR priority program to help proselytizing and religious facilities in the amount of Rp.598.203 .000 or 44% of the total realization of CSR in 2015.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":"125-131"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial instability has been caused by many factors, one of which is the pro-cyclicality of credit expansion. Many empirical studies in developed countries proved that excessive credit during economic booms would be accompanied by financial crisis. In the Indonesian context, Islamic and Conventional rural bank have an important role in the provision of loans since Small Medium Enterprises still dominates economic activity. This study aims to examine the pro-cyclicality of the credit channeled into Small Medium Enterprises by both conventional and Islamic rural banks in Indonesia; by comparing of both of which are categorized as pro-cyclicality. This study applies both Autoregressive Distributed Lag (ARDL) model to explore the extent to which the pro-cyclicality derived from indicator variables of rural banks may affect the real sector, and frequency-based filter to construct credit/financing cycle characterised by rapid growth in credit from both conventional and Islamic rural banks. The results of this study demonstrate that in the short term, conventional and Islamic rural credit banks do not follow economic growth. This means, both conventional and Islamic procyclicality do not behave in the short term. However, in the long term when the economy is in the expansion phase, Conventional rural bank tends to be more procyclical than Islamic rural banks. From the capital side, Islamic rural banks compared to Conventional bank show countercyclical behavior both in the short and long term. Moreover, to the credit risk of their bad loans, conventional rural banks have a negative response to the increase in credit risk, while Islamic rural banks are positively affected by credit risk. Finally, the results of frequency-based filter suggest that credit of conventional rural banks and financing in Islamic rural banks have different cycles in response to changing economic conditions.
{"title":"Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia","authors":"A. Widodo, Mahrus Lutfi Adi Kurniawan","doi":"10.21093/AT.V3I1.808","DOIUrl":"https://doi.org/10.21093/AT.V3I1.808","url":null,"abstract":"Financial instability has been caused by many factors, one of which is the pro-cyclicality of credit expansion. Many empirical studies in developed countries proved that excessive credit during economic booms would be accompanied by financial crisis. In the Indonesian context, Islamic and Conventional rural bank have an important role in the provision of loans since Small Medium Enterprises still dominates economic activity. This study aims to examine the pro-cyclicality of the credit channeled into Small Medium Enterprises by both conventional and Islamic rural banks in Indonesia; by comparing of both of which are categorized as pro-cyclicality. This study applies both Autoregressive Distributed Lag (ARDL) model to explore the extent to which the pro-cyclicality derived from indicator variables of rural banks may affect the real sector, and frequency-based filter to construct credit/financing cycle characterised by rapid growth in credit from both conventional and Islamic rural banks. The results of this study demonstrate that in the short term, conventional and Islamic rural credit banks do not follow economic growth. This means, both conventional and Islamic procyclicality do not behave in the short term. However, in the long term when the economy is in the expansion phase, Conventional rural bank tends to be more procyclical than Islamic rural banks. From the capital side, Islamic rural banks compared to Conventional bank show countercyclical behavior both in the short and long term. Moreover, to the credit risk of their bad loans, conventional rural banks have a negative response to the increase in credit risk, while Islamic rural banks are positively affected by credit risk. Finally, the results of frequency-based filter suggest that credit of conventional rural banks and financing in Islamic rural banks have different cycles in response to changing economic conditions.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"87-105"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Perkembangan pasar modal syariah di Indonesia sampai saat ini telah menunjukkan hal yang positif. Perkembangan ini terlihat dengan meningkatnya produk pasar modal, diterbitkanya regulasi tentang pasar modal dan peningkatan fasilitas shariah online trading sistem (SOTS). SOTS di terbitkan oleh perusahaan anggota bursa sebagai wujud sistem yang merepresentasikan regulasi transaksi dipasar modal. SOTS dihararpkan dapat meningkatakn jumlah investor, meningkatkan nilai transaksi pasar modal, memudahkan investor dalam bertransaksi dan mendapatkan informasi perusahaan. Sedangkan regulasi pasar modal diharapkan mampu merubah paradigma investor muslim tentang pasar modal dan dan meningkatkan kepercayaan investor muslim dalam investasi saham.
{"title":"Implementasi Regulasi Pasar Modal Syariah Pada Sharia Online Trading System (SOTS)","authors":"Yussi Septa Prasetia","doi":"10.21093/AT.V2I2.726","DOIUrl":"https://doi.org/10.21093/AT.V2I2.726","url":null,"abstract":"Perkembangan pasar modal syariah di Indonesia sampai saat ini telah menunjukkan hal yang positif. Perkembangan ini terlihat dengan meningkatnya produk pasar modal, diterbitkanya regulasi tentang pasar modal dan peningkatan fasilitas shariah online trading sistem (SOTS). SOTS di terbitkan oleh perusahaan anggota bursa sebagai wujud sistem yang merepresentasikan regulasi transaksi dipasar modal. SOTS dihararpkan dapat meningkatakn jumlah investor, meningkatkan nilai transaksi pasar modal, memudahkan investor dalam bertransaksi dan mendapatkan informasi perusahaan. Sedangkan regulasi pasar modal diharapkan mampu merubah paradigma investor muslim tentang pasar modal dan dan meningkatkan kepercayaan investor muslim dalam investasi saham.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"2 1","pages":"133-144"},"PeriodicalIF":0.0,"publicationDate":"2017-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42600371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study is to examine the influence of effect of Asset Quality ( NPF ), Liquidity Level ( FDR ), Operating Efficiency (BOPO) and Return On Asset ( ROA ) on the Capital Adequacy Level by Capital Adequacy ( CAR ) on the general Islamic Bank listed on the Indonesian Bank in period 2012-2015. There are 11 samples in this research that is sharia BCA Bank, Muamalat Bank, Bukopin Bank, BRI Bank, Mega Bank, BNI Bank, BJB Bank, Mandiri Bank, Victoria Bank, Panin Bank and Maybank Bank. Hypotheses test used is panel data regression by carry out F Test and T test with value significant 5%. The result of F test, shows that simultaneously the NPF, FDR, BOPO and ROA have a influence on Capital Adequacy Ratio ( CAR ). The result of t-test,shows that ROA, FDR and BOPO are have negative influence on Capital Adequacy ( CAR ) and NPF have no effect towards Capital Adequacy ( CAR ) at Sharia Bank period 2010-2015.
{"title":"Analisa Pengaruh Kualitas Aset, Likuiditas, Efensiensi Usaha dan Profitabilitas terhadap Rasio Kecukupan Modal pada Umum Syariah Periode 2012-2015","authors":"IIntannes Putri Basse, Ade Sofyan Mulazid","doi":"10.21093/AT.V2I2.677","DOIUrl":"https://doi.org/10.21093/AT.V2I2.677","url":null,"abstract":"The aim of this study is to examine the influence of effect of Asset Quality ( NPF ), Liquidity Level ( FDR ), Operating Efficiency (BOPO) and Return On Asset ( ROA ) on the Capital Adequacy Level by Capital Adequacy ( CAR ) on the general Islamic Bank listed on the Indonesian Bank in period 2012-2015. There are 11 samples in this research that is sharia BCA Bank, Muamalat Bank, Bukopin Bank, BRI Bank, Mega Bank, BNI Bank, BJB Bank, Mandiri Bank, Victoria Bank, Panin Bank and Maybank Bank. Hypotheses test used is panel data regression by carry out F Test and T test with value significant 5%. The result of F test, shows that simultaneously the NPF, FDR, BOPO and ROA have a influence on Capital Adequacy Ratio ( CAR ). The result of t-test,shows that ROA, FDR and BOPO are have negative influence on Capital Adequacy ( CAR ) and NPF have no effect towards Capital Adequacy ( CAR ) at Sharia Bank period 2010-2015.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"2 1","pages":"109-123"},"PeriodicalIF":0.0,"publicationDate":"2017-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45222865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Halaman Depan dan Daftar Is","authors":"Agus Setiawan","doi":"10.21093/at.v1i1.673","DOIUrl":"https://doi.org/10.21093/at.v1i1.673","url":null,"abstract":"","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45686678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Halaman Index dan Penulis","authors":"Agus Setiawan","doi":"10.21093/AT.V1I1.674","DOIUrl":"https://doi.org/10.21093/AT.V1I1.674","url":null,"abstract":"","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45519005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dimas Estu Priagung, Edward K. Sinoeraya, M. Mafudi
This study aims to determine the absorption of the budget, organizational culture, job satisfaction and supervision inspectorate on the financial performance of public organizations. The research object is selected in this study were employees of the SKPD in Banjarnegara district. The research is a qualitative research with empirical studies. Criteria respondents used in this study are employees who work on the part relating to the study variables. The sample used by 54 respondents. Data collection methods used with a questionnaire consisting of five instruments by using Likert scale. Of the 54 questionnaires that have been distributed, the number of questionnaires returned by 54 questionnaires and can be analyzed. Data analysis technique used is test the quality of data consisting of validity and reliability test, test the classical assumption of normality test, multicollinearity and test heterosketastistas, and hypothesis testing consisting dariuji multiple regression coefficient ddeterminasi, t test and F.These results indicate that ( 1 ) absorption positive significant effect on the financial performance of public organizations ( 2 ) organizational culture positive significant effect on the financial performance of public organizations ( 3 ) job satisfaction did not significantly affect the financial performance of public organizations ( 4 ) supervision inspectorate effect a significant positive financial performance of public organizations.
{"title":"Pengaruh Penyerapan Anggaran, Budaya Organisasi, Kepuasan Kerja Dan Pengawasan Inspektorat Terhadap Kinerja Keuangan Organisasi Publik (Studi pada Pemerintah Daerah Kabupaten Banjarnegara)","authors":"Dimas Estu Priagung, Edward K. Sinoeraya, M. Mafudi","doi":"10.21093/at.v2i1.536","DOIUrl":"https://doi.org/10.21093/at.v2i1.536","url":null,"abstract":"This study aims to determine the absorption of the budget, organizational culture, job satisfaction and supervision inspectorate on the financial performance of public organizations. The research object is selected in this study were employees of the SKPD in Banjarnegara district. The research is a qualitative research with empirical studies. Criteria respondents used in this study are employees who work on the part relating to the study variables. The sample used by 54 respondents. Data collection methods used with a questionnaire consisting of five instruments by using Likert scale. Of the 54 questionnaires that have been distributed, the number of questionnaires returned by 54 questionnaires and can be analyzed. Data analysis technique used is test the quality of data consisting of validity and reliability test, test the classical assumption of normality test, multicollinearity and test heterosketastistas, and hypothesis testing consisting dariuji multiple regression coefficient ddeterminasi, t test and F.These results indicate that ( 1 ) absorption positive significant effect on the financial performance of public organizations ( 2 ) organizational culture positive significant effect on the financial performance of public organizations ( 3 ) job satisfaction did not significantly affect the financial performance of public organizations ( 4 ) supervision inspectorate effect a significant positive financial performance of public organizations.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Irene Mardian Puteri, S. Sudarto, Sulistyandari Sulistyandari
The study titled liquidity, profitability, insider ownership, institutional ownership and growth of the company on dividend policy company property sector, real estate and building construction to determine the influence of the five variables on dividend policy on the company's property sector, real estate and construction of buildings. This research was conducted during the period 2010-2014. The populations in this study are all companies listed in Indonesia Stock Exchange during the study period of data collection method using purposive sampling, in order to obtain 6 companies. This study used panel data regression analysis with a model Fixed Effect and the tool to analyze the data used Eviews 8. Testing the hypothesis using by the coefficient of determination, t-test statistics and F-test statistics.The results showed that liquidity does not affect the dividend policy, profitability does effect on dividend policy, insider ownership does not affect the dividend policy, institutional ownership does affect the dividend policy, the company's growth does not effect on dividend policy. The implication of this research for the company to consider profits as a main consideration to dividend policy as well as the company continues to invest despite profit increase or decrease.
{"title":"Analisis Pengaruh Likuiditas, Profitabilitas, Insider Ownership, Institutional Ownership dan Pertumbuhan Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan","authors":"Irene Mardian Puteri, S. Sudarto, Sulistyandari Sulistyandari","doi":"10.21093/AT.V2I1.550","DOIUrl":"https://doi.org/10.21093/AT.V2I1.550","url":null,"abstract":"The study titled liquidity, profitability, insider ownership, institutional ownership and growth of the company on dividend policy company property sector, real estate and building construction to determine the influence of the five variables on dividend policy on the company's property sector, real estate and construction of buildings. This research was conducted during the period 2010-2014. The populations in this study are all companies listed in Indonesia Stock Exchange during the study period of data collection method using purposive sampling, in order to obtain 6 companies. This study used panel data regression analysis with a model Fixed Effect and the tool to analyze the data used Eviews 8. Testing the hypothesis using by the coefficient of determination, t-test statistics and F-test statistics.The results showed that liquidity does not affect the dividend policy, profitability does effect on dividend policy, insider ownership does not affect the dividend policy, institutional ownership does affect the dividend policy, the company's growth does not effect on dividend policy. The implication of this research for the company to consider profits as a main consideration to dividend policy as well as the company continues to invest despite profit increase or decrease.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study to determine the effect of the application of Good Corporate Governance (GCG) on financial performance as measured by the ratio of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Return on Equity (ROE), Net Income Margin (NIM), Financing Deposits ratio (FDR), and the ratio of Operating Expenses and Operating Income (ROA) at the Islamic Banks. The study population was the whole Islamic Banks that have implemented GCG according to the rules of Bank Indonesia. This research is associative to see the relationship between the variables of one another. The data used are secondary data from the annual report and corporate governance report published by respectively Islamic Banks 2010-2016 period. Samples collected are 10 Islamic banks by the number N = 60. The results showed that the application of GCG is based on data collected had an average of 1:55 to 2:20 that enter into the category of "Good". This means that the quality of GCG implementation in accordance with the BUS 11 indicators that have been set by Bank Indonesia. The results of the t test (partial test) showed that the quality of GCG implementation significant positive effect on the CAR, NPF and ROA. The quality of GCG implementation negatively affects the ROA and ROE significantly. While the statistical test results apparently GCG implementation does not affect the performance ratio of NIM and FDR.
{"title":"Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia (Periode 2010-2015)","authors":"Angrum Pratiwi","doi":"10.21093/AT.V2I1.610","DOIUrl":"https://doi.org/10.21093/AT.V2I1.610","url":null,"abstract":"The purpose of this study to determine the effect of the application of Good Corporate Governance (GCG) on financial performance as measured by the ratio of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Return on Equity (ROE), Net Income Margin (NIM), Financing Deposits ratio (FDR), and the ratio of Operating Expenses and Operating Income (ROA) at the Islamic Banks. The study population was the whole Islamic Banks that have implemented GCG according to the rules of Bank Indonesia. This research is associative to see the relationship between the variables of one another. The data used are secondary data from the annual report and corporate governance report published by respectively Islamic Banks 2010-2016 period. Samples collected are 10 Islamic banks by the number N = 60. The results showed that the application of GCG is based on data collected had an average of 1:55 to 2:20 that enter into the category of \"Good\". This means that the quality of GCG implementation in accordance with the BUS 11 indicators that have been set by Bank Indonesia. The results of the t test (partial test) showed that the quality of GCG implementation significant positive effect on the CAR, NPF and ROA. The quality of GCG implementation negatively affects the ROA and ROE significantly. While the statistical test results apparently GCG implementation does not affect the performance ratio of NIM and FDR.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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