UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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The Impact of Credit Diversification on Credit Risk and Performance of Indonesian Banks
Get PDFThis study aims to identify the effect of credit diversification in the economic sector on credit risk and performance of commercial banks in Indonesia. Multiple linear regression is used to determine the effect of credit diversification on credit risk and banking performance. The data used in this study is the aggregated financial statements of commercial banks inIndonesia during the 2015-2018. The results indicate that credit diversification based on the economic sector has a significant effect on increasing the profitability of commercial banks in Indonesia. The credit diversification based on the economic sector also has a significant effect in reducing credit risk. Two control variables, namely company size and banking liquidity have a significant negative effect on profitability respectively. In the case of credit risk, the company size hasapositive effect, while the banking liquidity has no effect. These findings support the traditional banking theory which states that banks that diversify their credit portfolios can reduce the credit risk and increase profitability
Effect of Employee Performance Factors on Corporate Performance: Evidance in Information Technology Firm
Get PDFThe MNC (Multinational) company based in California is a computer storage and data management (storage) company. PT. NetApp is very concerned about the welfare of its employees. All NetApp achievements are inseparable from good management of its human resources, in this context the performance of its employees. Although NetApp is one of the best companies at work, the percentage of employee turnover has increased from year to year. This type of research is quantitative research. Sugiyono (2007) Quantitative data is data in the form of numbers, or qualitative data that is called up (scoring). This study is intended to determine the relationship between the seven variables, namely Recruitment of Independent Variables (X1) and Career Path (X2), namely Corporate Performance Dependent variable (Y) and Employee Performance (Z) as a variable intervening. After a statistical test, the results are obtained: first the recruitment variable has a significant effect on corporate performance variables. This means that recruitment is the initial stage of the employee to enter into a company. not significant to corporate performance variable
Waqf and Islamic Economics: Evidance on Establishing Student House
Get PDFIn the last decade, Ghirrah related to the practice of Waqf in Indonesia is increasing in terms of quantity and diversity. For example, continue to increase the land/object of Waqf, the more new institutions that manage the Waqf, the existence of associations and forums for the development of Waqf, and the presence of new types of Waqf, such as insurance. Waqf is a proven system that can contribute to progress, culture, education, economics, social and civilization. In Islam Waqf has been practiced since the time of Rasulullah SAW and has undergone many significant changes ranging from its type, management and purpose. All that demands a new ijtihad ijtihad that can provide an alternative development of Waqf in the present that does not contradict the Islamic Shari\u27a. The purpose of this article is to highlight the importance of waqf in establishing student house. Nowadays, worthed boarding house is costly and this has prevented students from getting worthed boarding house. This paper offer an alternative solution to relieve such a situation, namely, through the application of waqf. The study suggests a concept to establish Waqf student house. The data was mainly collected using library research, all the data were analysed using the content analysis method. The findings show that waqf student house can help and support education in university. This article provides simulation scheme for establishing student house through waq
Application of Cash Base and Accrual Base on Al-Murabahah Financing in Muamalat Bank Indonesia
No full textThis research is motivated by the need to record every trade, as mandated in QS Al Baqarah verse 282, so that people who make transactions or invest become safe and lose any doubt. This study aims to determine the Application of Cash Basis and Accrual Basis for al murabaha financing at PT. Bank Muamalat Indonesia and to find out whether it is in accordance with the application of cash basis and accrual basis according to PSAK 102 and PAPSI at PT. Bank Muamalat Indonesia. The data used in this research is secondary data. Data collection techniques are with field research and library research. The research method used is a qualitative method, namely analyzing and describing the application of cash basis and accrual basis for al murabahah financing at PT. Bank Muamalat Indonesia applies Cash Basis and Accrual Basis for recording financial transactions. In Muamalat bank practice, Cash Basis and Accrual Basis are also used for recording income on al-murabahah financing. The use of cash basis in al-murabahah financing is recorded / recorded when the customer makes the disbursement of the financing and the accrual basis is recorded / recorded when the customer makes installment payments from the initial installment to the last installment. And the recognition and measurement of the murabaha profit sharing at PT. BANK MUAMALAT Indonesia has been appropriately applied based on PSAK No. 102 and PAPSI regarding al murabahah accounting. Bank Muamalat Indonesia applies Cash Basis and Accrual Basis for recording financial transactions. In Muamalat bank practice, Cash Basis and Accrual Basis are also used for recording income on al-murabahah financing.Keywords : Accrual Cash, Al Murabahah, Cash Base
PERILAKU PENGUSAHA MUSLIM TERHADAP PEMBELIAN BAHAN-BAHAN BERLABEL HALAL
Get PDFABSTRACTIndonesia is a country with a majority Muslim population. With a population of 220 million people, Indonesia is a very potential market. Cause problems arise because of people\u27s difficulties in choosing products with the presence of halal labels or not. Especially for business actors, where it is necessary to check halal materials for their production. In choosing a product, consumer behavior becomes a determining factor whether the product will be purchased or not. As an entrepreneur, of course, they must be selective so that consumers will buy the products we sell later. After conducting research on three beverage businesses in the region of Yogyakarta, this research obtained the fact that the three businesses had checked halal labeling on their business materials. With the target of the Muslim student market the Islamic university makes the three business actors careful in selecting materials. The main factors that influence the purchase of materials by businesses are trends, promotions and potential opportunities. As a beverage business, the three businesses now prove that halalness of ingredients can add long-term opportunities to their business. Keywords: Consumption, Consumption Behavior, Halal Label, Trend, Promotions, and OpportunitiesABSTRAKIndonesia merupakan negara dengan penduduk mayoritas beragama muslim. Dengan jumlah masyarakat yang mencapai 220 juta jiwa, Indonesia menjadi pasar yang sangat potensial. Menyebabkan masalah muncul karena kesulitan masyarakat dalam memilih produk dengan adanya lebel halal atau tidak. Terutama pada pelaku usaha, dimana perlu melakukan pengecekan kehalalan terhadap bahan-bahan untuk produksinya. Dalam pemilihan suatu produk, perilaku konsumen menjadi faktor penentu apakah produk tersebut akan dibeli atau tidak. Sebagai pengusaha tentu harus selektif agar konsumen akan membeli produk yang kita jual nantinya. Setelah dilakukan penelitian terhadap tiga usaha minuman di wilayah yogyakarta, diperoleh fakta bahwa ketiga usaha tersebut telah melakukan pengecekan labelisasi halal pada bahan-bahan bisnis mereka. Dengan sasaran pasar mahasiswa muslim universitas Islam menjadikan ketiga pelaku usaha ini berhati-hati dalam melakukan pemilihan bahan. Faktor-faktor utama yang mempengaruhi pembelian bahan-bahan oleh para pelaku usaha yaitu tren, promosi serta peluang yang potensial. Sebagai usaha minuman kekinian ketiga usaha tersebut membuktikan bahwa kehalalan terhadap bahan-bahan dapat menambah peluang jangka panjang terhadap bisnis mereka.Kata Kunci: Konsumsi, Perilaku Konsumsi, Label Halal, Tren, Promosi, dan Peluang
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH
Get PDFThis study aims to examine the influence of Corporate Social Responsibility (CSR) on financial performance as measured by ROA, ROE, CAR and FDR as well as the control variable Size, Leverage and Age. The population in this study is an Islamic commercial bank that issued in the annual report consistently for the period of 2010-2015. Samples were selected by purposive judgment sampling criteria. Samples collected in this study consist of nine Islamic Banks that had registered at Bank Indonesia in 2015
The Effects of Macroeconomic and Bank Specific Factors on Nonperforming Financing in Sharia Commercial Bank in Indonesia
Get PDFFinancing risk is often associated with the risk of default. This risk refers to the potential losses faced by the bank when financing provided to debtors is stuck. The purpose of this paper is to analyze the effect of macroeconomic and bank specific factors on nonperforming financing in sharia commercial bank in Indonesia. The macroeconomic factors included; inflation and Bank Indonesia Certificates Sharia (SBIS). The Bank specific factors included; Capital Adequacy Ratio (CAR), Return on Assets (ROA), Operations Expenses to Operations Income (BOPO), and Financing to Deposit Ratio (FDR). The period covered under this study was January 2011 to December 2017. Data was collected from Bank Indonesia website and Indonesia Banking Statistics. Contrary to other studies, the inflation and SBIS have not been found statistically significant with nonperforming financing. The results also show that NPF can be explained mainly by Bank specific factors. CAR, ROA, and FDR have a negative effect on NPF while BOPO has a positive effect on NPF
Implementation of Islamic Business Ethics in Digital Wallet: Literature Review Approach
Get PDFThe wallet is concise because it has a concise form in managing the identity card or money owned by the wallet owner for transactions. Therefore, when someone does not bring his wallet, he will feel restless or uncomfortable because he does not bring his wallet so it is difficult when trying to make a transaction. Digital Wallet or commonly called Electronic Wallet (e-Wallet) is the latest economic phenomenon based on Information Technology that makes it easy for consumers to make transactions at merchants that have worked together. Digital Wallet Market in Indonesia continues to experience an increase in the number of users that have been proven at the end of 2018 in Indonesia, which has reached Rp 21 trillion. Indonesia has a majority population who embrace Islam. Therefore, in this study aims to examine how the practice of Digital Wallet using Islamic perspectives, especially from the view of business ethics. Based on the results of the literature study, the author seeks to provide examples of the implementation of Digital Wallet practices based on the axioms of Islamic business ethics consisting of 4 pillars of Islamic Business Ethics in general which include the concepts of Unity, Justice, Free Will, and Responsibility
Effect of Profitability, Leverage, Liquidity and Activity Against Financial Distress Conditions
Get PDFThis research aims to determine the effect of profitability, leverage, liquidity and activity on financial distress. The research period is 2018. The approach in this study is quantitative research with all manufacturing companies listed on the IDX in 2018 as the population, which were then selected by purposive sampling method to obtain samples. This research uses logistic regression analysis method. The results of the study indicate that profitability has a negative effect on financial distress as indicated by the regression coefficient of -0.40732. and the prob value. 0.0097 is less than 0.05. Leverage has a positif effect on financial distress. This refers to the regression coefficient of 0.090522 and the prob value. 0.0353<0.05. Liquidity has no effect on financial distress conditions. This refers to the regression coefficient of 0.003604 and the resulting significance value is greater than the required level of significance, namely 0.503> 0.05. Activity has negative effect on financial distress. This refers to the regression coefficient of -0.09906 and the resulting significance value is less than required, namely 0.0047<0.05
Analysis of Factors Influencing Customers\u27 Decision to Choose Saving
Get PDFThe purpose of this study is to find out what factors influence the customer\u27s decision in choosing BNI Syariah Tunas Hasanah iB savings account in Medan also to see which variable is dominant in the customer\u27s decision to save. This research method uses quantitative methods, with data collection techniques that are distributing questionnaires to customers of BNI Syariah Medan. The data collected was processed using SPSS application version 16. The results showed that the dependent variable with various factors affecting it was 83.5% able to be explained by (variable X) product quality, promotion and service, while the remaining 16.5% customer decisions were explained by other causes outside of research. Each of the X variables has a significant effect on the customer\u27s decision to choose iB Tunas Hasanah savings.Keywords : Product Quality, Service, Promotion, Sharia Ban