scholarly journals The Influence of Sales and Purchase Financing Income on the Profitability of PT. Bank Muamalat Indonesia Tbk (Period 2006-2019)

2021 ◽  
Vol 5 (1) ◽  
pp. 64
Author(s):  
Maulana Syarif Hidayatullah ◽  
Windi Astuti

This study aims to determine the effect of murabahah financing income, istishna financing income both simultaneously and partially on profitability. The object of this research is PT. Bank Muamalat Indonesia TBK with a research period in 2006 to 2019. The method used in this study is a quantitative method with multiple linear regression techniques. Analysis techniques using multiple linear regression include the classic assumption test, the regression equation test and hypothesis testing. In data analysis using assumptions, the independent variable is murabahah financing income (X1), istishna financing income (X2) with the dependent variable is Return On Assets (Y). The results showed that simultaneously murabahah financing income and istishna financing income could explain or explain ROA of 44.1%, the rest was influenced by variables or other factors of 55.9%. While partially, murabahah financing income variable has a significant negative effect on ROA at PT. Bank Muamalat Indonesia TBK. Istishna financing income variable has a significant positive effect on ROA at PT. Bank Muamalat Indonesia TBK.

2021 ◽  
Vol 31 (9) ◽  
pp. 2289
Author(s):  
Mei Rinta

This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable is idiosyncratic volatility, while the independent variable is company complexity and client importance. Multiple linear regression was used to test. The results showed that there was a significant positive effect of client importance on the dependent variable and a significant negative effect on company complexity on the dependent variable. This means that business line information and auditor-related factors are a signal for investors to react to company shares. Keywords: Complexity Of The Company; Client Importance; Idiosyncratic Volatility.


Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.


2020 ◽  
Vol 20 (3) ◽  
pp. 919
Author(s):  
Anju Galingging ◽  
Fery Xaverius Aritonang ◽  
Herlina Novita

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.


2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline


2020 ◽  
Vol 8 (4) ◽  
pp. 1222
Author(s):  
Muhammad Akbar Marzuq ◽  
Anik Lestari Andjarwati

A brand will carry out several marketing strategies to attract consumers. especially for countries with a Muslim majority community, the product must have halal legality. There are several factors considered by consumers to choose the product purchased, among others, the existence of halal labels on packaging, emotional advertising, and diskons. The purpose of this paper is to study the effect of product labels, emotional advertising, and discount on purchasing decisions. This research is focused on consumers who have bought Chatime as a bubble drink, Muslim, aged 15-60 years old, and a final consumer. uses a nonprobability sampling technique. Questionnaires were distributed to 200 participants with Google form. Data analysis techniques using Multiple Linear Regression. The results showed that product labels, iklan emosional, and diskons had a positive effect on consumer purchasing decisions.


2019 ◽  
Vol 4 (2) ◽  
pp. 260-277
Author(s):  
Nuramal

This study aims to determine the effect of Administrative Sanctions and Forced Letters on Optimizing Disbursement of Tax Arrears at the Pratama Tax Office North Makassar. Data collection uses secondary data obtained from the Pratama Makassar North Tax Service Office. The population is 36 tax payers and the sample is 36. The data analysis method uses multiple linear regression techniques. The results of this study indicate that administrative sanctions show a positive and significant. This means that administrative sanctions have a positive effect on optimizing the disbursement of tax arrears. The forced letter shows positive and significant. This means that forced letters have a positive and significant effect on optimizing the disbursement of tax arrears.


2020 ◽  
Vol 4 (2) ◽  
pp. 174
Author(s):  
Gine Das Prena

This study aims to examine the effect of trust, service quality, hedonic shopping motivation on the interest in transacting using lazada application. The population used in this study is community using lazada application. The method of data collection techniques used are questionnaires and documentation. The testing technique used is validation and reliability tests and uses data analysis techniques in the form of classic assumption tests and multiple linear regression tests.. The hypothesis in this study was tested using t test and f test. The results of the study showed that all variables were declared free of interference from existing classical assumptions.From the results of multiple linear regression test results f obtained Fcount of 17.665> Ftable of 2.60 then Ho is rejected and Hi is accepted means that simultaneously there is a positive and significant influence between variables of trust, service quality, hedonic shopping motive towards interest in using the lazada application. The partial test shows the results that all independent variables have a positive effect on the interest in transacting using the lazada application.Keywords : Trust, Service Quality, Hedonic Shopping Motivation, Interest in Transacting


Author(s):  
Luluk Afiqoh ◽  
Nisful Laila

This research aims to find out the influence of financial performance measured using the Capital Adequacy Ratio variable, Financing to Deposit Ratio, Leverage, Bank Size, Loan to Asset Ratio and Return on Assets to the risk of sharia bank bankruptcy in Indonesia calculated using the Altman Z-Score method Modification. This study uses a quantitative approach with panel data regression analysis techniques. The results of this study show partially the variable Capital Adequacy Ratio, Financing to Deposit Ratio, Bank Size has a significant positive effect, the variable Loan to Asset Ratio Leverage has a significant negative effect, and Return on Asset has a positive and insignificant effect. Nevertheles the variable Capital Adequacy Ratio, Financing to Deposit Ratio, Leverage, Bank Size, Loan to Asset Ratio and Return on Asset have a significant effect on the value of Altman Z-Score as a measure of the risk of bankruptcy in Islamic commercial banks in Indonesia.


2020 ◽  
Vol 2 (4) ◽  
pp. 10-25
Author(s):  
Rusni Syamsuddin ◽  
Muhammad Ali ◽  
Muhammad Sobarsyah

Tax avoidance is a strategy applied by taxpayers to undertake legally burden taxes to decrease tax payment. Avoidance techniques by exploiting loopholes in tax laws. The purpose of this study is to examine the effect of corporate governance (institutional ownership, the board size, independent commissioners, audit boards) on tax avoidance (ETR) mediated by financial performance measured by Return on assets (ROA). The samples used were companies listed in the LQ45 index from the period of 2014 to 2018, with a total of 30 companies collected through purposive sampling. The study applied path analysis techniques using IBM SPSS 23 statistical software. These results indicate that corporate governance simultaneously influences financial performance and tax avoidance. Institutional ownership and audit committees have a positive and significant effect on financial performance. Interestingly, the size of the board of commissioners and independent commissioners were found insignificant to financial performance. To tax avoidance, the size of the board of commissioners, independent commissioners, and the audit board has a significant positive effect, but institutional ownership does not have a significant negative effect on tax avoidance, while financial performance negatively correlates to tax avoidance. Financial performance can mediate institutional ownership of tax avoidance. Differently, other independent variables did not show relationships.


2020 ◽  
Vol 17 (2) ◽  
pp. 128-134
Author(s):  
Indah Hermiati ◽  
Budi Puspo Priyadi ◽  
Sundarso Sundarso

Poverty can cause economic inequality if it is not handled appropriately in Islam poverty is near to kufr. One strategic role as an instrument to reduce poverty and disagreement in Islam is through zakat. The research objective is to study the zakat policy and zakat administration on mustahik welfare in Bandar Lampung City. Methods of this study using a quantitative method with multiple linear regression analysis techniques. The number of research samples were 37 respondents. Based on the results of research simultaneously shows that the zakat policy and zakat administration determine the significance of welfare while partial shows the zakat policy does not significantly oppose the administration of zakat significant on welfare.


Sign in / Sign up

Export Citation Format

Share Document