Pub Date : 2019-07-08DOI: 10.20885/jeki.vol5.iss2.art2
M. Kholid
This research aims to identify factors affecting the intention of millennial customers to use the Islamic Mobile Banking (IMB). This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables namely perceived risk and perceived financial cost. The data of the research are from 142 respondents of the millennial generation. The research uses SmartPLS 2.0. The results reveal that the perceived risk and perceived financial cost significantly and negatively affect the intention to use the IMB. Meanwhile, the performance expectancy and effort expectancy significantly and positively affect the intention to use the IMB. The other two variables namely social influence and facilitating condition do not show any significant effect on the intention to use the IMB. Furthermore, this research discusses the impact of the results of the research, both in the theoretical and practical contexts.
{"title":"Determinants of intention to use Islamic mobile banking: Evidence from millennial generation","authors":"M. Kholid","doi":"10.20885/jeki.vol5.iss2.art2","DOIUrl":"https://doi.org/10.20885/jeki.vol5.iss2.art2","url":null,"abstract":"This research aims to identify factors affecting the intention of millennial customers to use the Islamic Mobile Banking (IMB). This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables namely perceived risk and perceived financial cost. The data of the research are from 142 respondents of the millennial generation. The research uses SmartPLS 2.0. The results reveal that the perceived risk and perceived financial cost significantly and negatively affect the intention to use the IMB. Meanwhile, the performance expectancy and effort expectancy significantly and positively affect the intention to use the IMB. The other two variables namely social influence and facilitating condition do not show any significant effect on the intention to use the IMB. Furthermore, this research discusses the impact of the results of the research, both in the theoretical and practical contexts.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46180630","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}
Pub Date : 2019-07-08DOI: 10.20885/JEKI.VOL5.ISS2.ART1
Diyah Putriani, Prastowo Prastowo
This research aims to investigate the role of Islamic banking on income inequality reduction. The data of this research spans from 2010 to 2015 and investigate 49 Islamic banks from 13 selected countries. This study employs Panel data EGLS. To compare with other macroeconomic variable, this research involves GDP Per capita, and inflation as control variable. The estimation result shows that financial depth measured by total customer deposit to GDP ratio has negative relationship with income inequality. It perhaps occurs when there is an increase in income, customers prefer to save their additional income in Islamic banks. As customers increase their deposits, Islamic banks enlarge its financing on the prospect entrepreneurs. These entrepreneurs, afterwards, may expand their business and create new jobs. More new jobs offer means more people get stable income and as a result may reduce income inequality in the society.
{"title":"Financial inequality nexus and Islamic banking","authors":"Diyah Putriani, Prastowo Prastowo","doi":"10.20885/JEKI.VOL5.ISS2.ART1","DOIUrl":"https://doi.org/10.20885/JEKI.VOL5.ISS2.ART1","url":null,"abstract":"This research aims to investigate the role of Islamic banking on income inequality reduction. The data of this research spans from 2010 to 2015 and investigate 49 Islamic banks from 13 selected countries. This study employs Panel data EGLS. To compare with other macroeconomic variable, this research involves GDP Per capita, and inflation as control variable. The estimation result shows that financial depth measured by total customer deposit to GDP ratio has negative relationship with income inequality. It perhaps occurs when there is an increase in income, customers prefer to save their additional income in Islamic banks. As customers increase their deposits, Islamic banks enlarge its financing on the prospect entrepreneurs. These entrepreneurs, afterwards, may expand their business and create new jobs. More new jobs offer means more people get stable income and as a result may reduce income inequality in the society.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49613683","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}
Pub Date : 2019-07-06DOI: 10.20885/JEKI.VOL5.ISS2.ART5
Rifqi Muhammad, Condro Triharyono
The purpose of this study is to analyze the difference of the financial performance of Islamic banking before, during, and after global financial crisis. This study uses CAMEL ratios which consist of Capital, Asset quality, Management, Earning, and Liquidity ratio. The samples are Islamic banks in South-East Asia and East Asia using secondary data from financial statements of those Islamic banks before (2006-2007), during (2008), and after (2009-2010) global financial crisis. This study examines the hypotheses using Analysis of Variance (ANOVA) as analytical tool. This result shows that there are differences performance on the variables of capital, asset quality, management and earning measured by return of asset (ROA) while earning measured by operating expense ratio (OER) and liquidity do not indicate any differences in financial performance during the period. Thus, banks need to strengthen their liability side during a financial crisis.
{"title":"Analysis of islamic banking financial performance before, during and after global financial crisis","authors":"Rifqi Muhammad, Condro Triharyono","doi":"10.20885/JEKI.VOL5.ISS2.ART5","DOIUrl":"https://doi.org/10.20885/JEKI.VOL5.ISS2.ART5","url":null,"abstract":"The purpose of this study is to analyze the difference of the financial performance of Islamic banking before, during, and after global financial crisis. This study uses CAMEL ratios which consist of Capital, Asset quality, Management, Earning, and Liquidity ratio. The samples are Islamic banks in South-East Asia and East Asia using secondary data from financial statements of those Islamic banks before (2006-2007), during (2008), and after (2009-2010) global financial crisis. This study examines the hypotheses using Analysis of Variance (ANOVA) as analytical tool. This result shows that there are differences performance on the variables of capital, asset quality, management and earning measured by return of asset (ROA) while earning measured by operating expense ratio (OER) and liquidity do not indicate any differences in financial performance during the period. Thus, banks need to strengthen their liability side during a financial crisis.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43895029","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}
Pub Date : 2019-07-01DOI: 10.20885/JEKI.VOL5.ISS2.ART4
R. N. F. Amijaya, M. Sholikhin, Bayu Arie Fianto
This study aims giving an evaluation to develop the government and tourism agencies performance, which provides services, facilities, and infrastructures, whom Muslim-friendly, to attract the interest of Muslim tourist, that contributes to economic growth in Indonesia. It uses quantitative methods to examine the influence of macroeconomy and population in country of origin towards tourist arrivals to Indonesia. Regression panel data is used to examine the combination of time series from 2012-2017, and 5 countries from OIC, become cross-section data. It can be concluded that macroeconomy is not significant, while the population is significant towards Muslim tourist arrivals with 96% level influence. Therefore, the increasing of population from country of origin will rise tourist arrivals to Indonesia, which contributes to economic growth in Indonesia.
{"title":"The influence of macroeconomics and population in country of origin on tourist arrivals to Indonesia","authors":"R. N. F. Amijaya, M. Sholikhin, Bayu Arie Fianto","doi":"10.20885/JEKI.VOL5.ISS2.ART4","DOIUrl":"https://doi.org/10.20885/JEKI.VOL5.ISS2.ART4","url":null,"abstract":"This study aims giving an evaluation to develop the government and tourism agencies performance, which provides services, facilities, and infrastructures, whom Muslim-friendly, to attract the interest of Muslim tourist, that contributes to economic growth in Indonesia. It uses quantitative methods to examine the influence of macroeconomy and population in country of origin towards tourist arrivals to Indonesia. Regression panel data is used to examine the combination of time series from 2012-2017, and 5 countries from OIC, become cross-section data. It can be concluded that macroeconomy is not significant, while the population is significant towards Muslim tourist arrivals with 96% level influence. Therefore, the increasing of population from country of origin will rise tourist arrivals to Indonesia, which contributes to economic growth in Indonesia.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42940389","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}
Pub Date : 2019-02-26DOI: 10.20885/JEKI.VOL5.ISS1.ART6
Rindang Nuri Isnaini Nugrohowati, Syafrildha Bimo
This study aims to determine the internal and macroeconomic factors that influence Non-Performing Financing (NPF) of BPRS (Sharia Rural Banks) in Indonesia. Data analysis method used in this study is panel data regression by taking a sample of 54 BPRS from 2012 to 2017 biannually. The results of this study show that toward NPF of BPRS in Indonesia, the variable of Total Asset has no significant effect, CAR and ROA have a negative and significant effect, while OER has a positive and significant effect. Meanwhile, the macroeconomic variables of BI Rate and PDRB have a positive and significant effect toward NPF of BPRS in Indonesia. Lastly, the variables of inflation and unemployment have no effect toward NPF of BPRS in Indonesia.
{"title":"Analisis pengaruh faktor internal bank dan eksternal terhadap Non-Performing Financing (NPF) pada Bank Perkreditan Rakyat Syariah di Indonesia","authors":"Rindang Nuri Isnaini Nugrohowati, Syafrildha Bimo","doi":"10.20885/JEKI.VOL5.ISS1.ART6","DOIUrl":"https://doi.org/10.20885/JEKI.VOL5.ISS1.ART6","url":null,"abstract":"This study aims to determine the internal and macroeconomic factors that influence Non-Performing Financing (NPF) of BPRS (Sharia Rural Banks) in Indonesia. Data analysis method used in this study is panel data regression by taking a sample of 54 BPRS from 2012 to 2017 biannually. The results of this study show that toward NPF of BPRS in Indonesia, the variable of Total Asset has no significant effect, CAR and ROA have a negative and significant effect, while OER has a positive and significant effect. Meanwhile, the macroeconomic variables of BI Rate and PDRB have a positive and significant effect toward NPF of BPRS in Indonesia. Lastly, the variables of inflation and unemployment have no effect toward NPF of BPRS in Indonesia.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41507512","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}
Pub Date : 2019-01-01DOI: 10.20885/jeki.vol5.iss1.art2
Silviana Pebruary, M. Edward, Eko N. Fuad, H. A. Adhiatma, W. Widiyanto
Islamic microfinance institutions are financial institutions that carry out operational activities based on sharia principles. One of them is the Baitul Maal wa Tamwil (BMT), this institution serves savings and funding to the middle and lower communities by picking up the ball. With this system, it will be an opportunity for human resources (SDI) who are less loyal and responsible with their institutions to commit fraud or irregularities. Therefore, this study aims to find out how triangle fraud affects the occurrence of fraud in BMT. The research method uses independent path analysis with a sample of 84 respondents from the marketing department, supervisors, and financing managers. The results of this study are that Rationalization and pressure have a positive and significant effect on the occurrence of fraud, while the opportunity does not have an influence on the occurrence of fraud.
伊斯兰小额金融机构是根据伊斯兰教法原则开展业务活动的金融机构。其中之一是Baitul Maal wa Tamwil（BMT），该机构通过捡球为中下层社区提供储蓄和资金。有了这个系统，对机构不那么忠诚和负责的人力资源部门将有机会实施欺诈或违规行为。因此，本研究旨在了解三角欺诈如何影响BMT中欺诈的发生。该研究方法采用独立路径分析，从市场营销部门、主管和财务经理的84名受访者中抽取样本。本研究的结果是，合理化和压力对欺诈的发生有积极而显著的影响，而机会对欺诈的产生没有影响。
{"title":"Fraud analysis in micro finance institution","authors":"Silviana Pebruary, M. Edward, Eko N. Fuad, H. A. Adhiatma, W. Widiyanto","doi":"10.20885/jeki.vol5.iss1.art2","DOIUrl":"https://doi.org/10.20885/jeki.vol5.iss1.art2","url":null,"abstract":"Islamic microfinance institutions are financial institutions that carry out operational activities based on sharia principles. One of them is the Baitul Maal wa Tamwil (BMT), this institution serves savings and funding to the middle and lower communities by picking up the ball. With this system, it will be an opportunity for human resources (SDI) who are less loyal and responsible with their institutions to commit fraud or irregularities. Therefore, this study aims to find out how triangle fraud affects the occurrence of fraud in BMT. The research method uses independent path analysis with a sample of 84 respondents from the marketing department, supervisors, and financing managers. The results of this study are that Rationalization and pressure have a positive and significant effect on the occurrence of fraud, while the opportunity does not have an influence on the occurrence of fraud.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49639787","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}
Pub Date : 2019-01-01DOI: 10.20885/JEKI.VOL5.ISS1.ART5
Ruri Deviani, Hadri Kusuma
The inconsistent result of previous studies on the effect of Islamic corporate governance, good corporate governance, profitability, liquidity, and the age of the company may be due to the use of different indicators. This study aims to analyze factors influencing the disclosure index of Islamic Social Reporting (ISR) general Islamic banks for the period of 2014-2017. The research sample was 48 firm-year observations from 12 banks. The statistical tool used to test the hypothesis is using Autoregressive Conditional Heteroskedasticity (ARCH) with the help of Eviews software version 9. The results of this study indicated that the Islamic Corporate Governance and age of the banks are the determinants of the ISR while Good Corporate Governance, Liquidity and profitability variables have no effect on the ISR disclosure.
{"title":"Apa determinan tingkat pengungkapan Islamic Social Reporting bank umum syariah Indonesia?","authors":"Ruri Deviani, Hadri Kusuma","doi":"10.20885/JEKI.VOL5.ISS1.ART5","DOIUrl":"https://doi.org/10.20885/JEKI.VOL5.ISS1.ART5","url":null,"abstract":"The inconsistent result of previous studies on the effect of Islamic corporate governance, good corporate governance, profitability, liquidity, and the age of the company may be due to the use of different indicators. This study aims to analyze factors influencing the disclosure index of Islamic Social Reporting (ISR) general Islamic banks for the period of 2014-2017. The research sample was 48 firm-year observations from 12 banks. The statistical tool used to test the hypothesis is using Autoregressive Conditional Heteroskedasticity (ARCH) with the help of Eviews software version 9. The results of this study indicated that the Islamic Corporate Governance and age of the banks are the determinants of the ISR while Good Corporate Governance, Liquidity and profitability variables have no effect on the ISR disclosure.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47813894","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}
Pub Date : 2018-07-01DOI: 10.20885/JEKI.VOL4.ISS2.ART5
Shihab Iqbal, Deasy Tantriana
This study aims to determine the effect of NPF and profit-sharing ratio of linkage financing to non-multi-finance linkage at Bank BNI Syariah. The research method used in this study is a quantitative approach with the type of associative research. The result of this research shows that there are simultaneous effects of NPF and profit-sharing ratio on non-multi-finance linkage. It is also known that the partial correlation between NPF and non-multi-finance linkages shows a significant influence. Likewise, the partial correlation between profit-sharing ratio and non-multi-finance linkages shows a significant influence. Based on the result of this study, profit-sharing ratio is more dominant in influencing non-multi-finance linkage. The conclusion of this study is that NPF and profit-sharing ratio are important factors in policy-making of approving a non-multi-finance linkage financing. Therefore, it is necessary to pay close attention to the state of NPF and Profit-Sharing Ratio, thus there will be no error in making decisions regarding non-multi-finance linkage financing.
{"title":"Pengaruh kinerja keuangan terhadap linkage non multifinance","authors":"Shihab Iqbal, Deasy Tantriana","doi":"10.20885/JEKI.VOL4.ISS2.ART5","DOIUrl":"https://doi.org/10.20885/JEKI.VOL4.ISS2.ART5","url":null,"abstract":"This study aims to determine the effect of NPF and profit-sharing ratio of linkage financing to non-multi-finance linkage at Bank BNI Syariah. The research method used in this study is a quantitative approach with the type of associative research. The result of this research shows that there are simultaneous effects of NPF and profit-sharing ratio on non-multi-finance linkage. It is also known that the partial correlation between NPF and non-multi-finance linkages shows a significant influence. Likewise, the partial correlation between profit-sharing ratio and non-multi-finance linkages shows a significant influence. Based on the result of this study, profit-sharing ratio is more dominant in influencing non-multi-finance linkage. The conclusion of this study is that NPF and profit-sharing ratio are important factors in policy-making of approving a non-multi-finance linkage financing. Therefore, it is necessary to pay close attention to the state of NPF and Profit-Sharing Ratio, thus there will be no error in making decisions regarding non-multi-finance linkage financing.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49441232","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}
Pub Date : 2018-07-01DOI: 10.20885/jeki.vol4.iss2.art6
Mustika Noor Mifrahi, Faaza Fakhrunnas
This study aims to measure the performance of Sharia banking under Maqashid Shariah’s point of view. Maqashid-sharia-based Performance Evaluation Model (MPEM) approach does not only shows the overall banking performance as usual, but also in the aspect of its Sharia compliance. The samples used in this study are 11 Islamic banks which is retrived from Central Bank of Indonesia that consist of Islamic Bank’s annual report from 2011 to 2017. To measure the Islamic banks, this research adopts maqashid sharia measurement that consist of 5 (five) elements formulated in MPEM. According to the finding, Bank Muammalat Indonesia (BMI) outperforms in all aspects with an average value of 177,93. However, in detail each Islamic banks has its strength in different criteria. Eventhough in certain period Islamic banks suffered loss, this condition did not lead the bank to perform non sharia activity.
{"title":"Islamic Bank peformance based on Maqasid Based Performance Evaluation Model (MPEM)","authors":"Mustika Noor Mifrahi, Faaza Fakhrunnas","doi":"10.20885/jeki.vol4.iss2.art6","DOIUrl":"https://doi.org/10.20885/jeki.vol4.iss2.art6","url":null,"abstract":"This study aims to measure the performance of Sharia banking under Maqashid Shariah’s point of view. Maqashid-sharia-based Performance Evaluation Model (MPEM) approach does not only shows the overall banking performance as usual, but also in the aspect of its Sharia compliance. The samples used in this study are 11 Islamic banks which is retrived from Central Bank of Indonesia that consist of Islamic Bank’s annual report from 2011 to 2017. To measure the Islamic banks, this research adopts maqashid sharia measurement that consist of 5 (five) elements formulated in MPEM. According to the finding, Bank Muammalat Indonesia (BMI) outperforms in all aspects with an average value of 177,93. However, in detail each Islamic banks has its strength in different criteria. Eventhough in certain period Islamic banks suffered loss, this condition did not lead the bank to perform non sharia activity.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49506819","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}
Pub Date : 2018-07-01DOI: 10.20885/jeki.vol4.iss2.art4
Zulpahmi Zulpahmi, Eka Rizqiana
This study aims to analyze and determine whether there is a direct effect of operating expense, third fund party and non-peforming financing to margin murabahah in Sharia commercial bank in Indonesia. Research population is Sharia commercial banks in Indonesia, while sampling technique used is purposive sampling with selected sample of 5 Sharia commercial banks. Data collection technique in this study is a document review of company’s Annual Report. However, techniques of processing and analyzing data are accounting analysis, descriptive statistical analysis, multiple linear regression analysis, classical assumption test, coefficient determinant coefficient analysis and hypothesis test using SPSS version 20. Based on the partial test, operating expense and third party fund have a positive and significant effect on margin murabahah while non-peforming financing has a negative and insignificant effect on margin murabahah. However, simultaneously operating expense, third party fund and non peforming financing have a positive and significant impact on margin murabahah.
本研究旨在分析和确定印尼伊斯兰商业银行的营业费用、第三方基金方和不良融资是否对保证金murabahah有直接影响。研究对象为印度尼西亚的伊斯兰教商业银行，采用的抽样技术是有目的抽样，选取了5家伊斯兰教商业银行作为样本。本研究的数据收集技术是对公司年报的文件审查。然而，处理和分析数据的技术是会计分析、描述性统计分析、多元线性回归分析、经典假设检验、系数决定系数分析和假设检验，使用SPSS version 20。通过部分检验，经营费用和第三方资金对边际边际的影响为正且显著，而不良融资对边际边际的影响为负且不显著。同时，营业费用、第三方资金和不良融资对利润率murabahah有显著的正向影响。
{"title":"Pengaruh biaya operasional, Dana Pihak Ketiga (DPK), dan Non Peforming Financing (NPF) terhadap margin murabahah pada bank umum syariah di Indonesia","authors":"Zulpahmi Zulpahmi, Eka Rizqiana","doi":"10.20885/jeki.vol4.iss2.art4","DOIUrl":"https://doi.org/10.20885/jeki.vol4.iss2.art4","url":null,"abstract":"This study aims to analyze and determine whether there is a direct effect of operating expense, third fund party and non-peforming financing to margin murabahah in Sharia commercial bank in Indonesia. Research population is Sharia commercial banks in Indonesia, while sampling technique used is purposive sampling with selected sample of 5 Sharia commercial banks. Data collection technique in this study is a document review of company’s Annual Report. However, techniques of processing and analyzing data are accounting analysis, descriptive statistical analysis, multiple linear regression analysis, classical assumption test, coefficient determinant coefficient analysis and hypothesis test using SPSS version 20. Based on the partial test, operating expense and third party fund have a positive and significant effect on margin murabahah while non-peforming financing has a negative and insignificant effect on margin murabahah. However, simultaneously operating expense, third party fund and non peforming financing have a positive and significant impact on margin murabahah.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48134024","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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