Email this article INTERNAL FACTOR ATTRIBUTE IN ISLAMIC BANKS: WHICH ONES CONTRIBUTE TO PROFIT DISTRIBUTION? EVIDENCE FROM MUAMALAT BANK
Abstract
Competition between financial institutions will have a positive and negative impact on the development of a bank. In this case, the existence of Bank Muamalat Indonesia as the first pioneer of banks operating with Sharia principles for 30 years needs to be assessed for its financial performance. This study aims to determine and analyze the effect of the ratio of CAR, ROA, FDR, NPF, and BOPO on Profit Distribution Management at Bank Muamalat Indonesia for the 2014-2021 period. The data used in this study includes data on Bank Muamalat Indonesia's quarterly financial statements from 2014 to 2021. The statistical test method used to analyze data in this study is Multiple Regression Analysis. The results of this study show that the ratio of ROA and FDR has a significant effect on Profit Distribution Management, while the ratio of CAR, NPF, and BOPO does not have a significant effect on Profit Distribution Management. Simultaneously, the ratio of CAR, ROA, FDR, NPF, and BOPO affects Profit Distribution Management. This research has several implications for bank policy regarding the importance of maintaining financial performance ratios and opinions through increasing bank financing disbursements and optimizing Profit Distribution Management.
Keywords
Full Text:
PDFReferences
Abbas, A., & Arizah, A. (2019). Marketability, Profitability, and Profit-Loss Sharing: Evidence from Sharia Banking in Indonesia. Asian Journal of Accounting Research, 04(02), 315–326. https://doi.org/10.1108/AJAR-08-2019-0065
Africano, F., Elizabeth, P. S. M., & Parlindungan, R. (2017). Factor Affecting Profit Distribution Management of Syariah Banks in Indonesia. Advanced Science Letters, 23(08), 7183–7186. https://doi.org/10.1166/asl.2017.9324
Almanaseer, M. (2014). The Impact of the Financial Crisis on the Islamic Banks Profitability - Evidence from GCC. International Journal of Financial Research, 05(03), 176–187. https://doi.org/10.5430/ijfr.v5n3p176
Alteza, M. (2017). Analisis Determinan Profit Distribution Management Bank Umum Syariah Periode 2013-2016. Falah: Journal of Islamic Economics and Business Studies, 02(02), 39–55. https://doi.org/10.31332/lifalah.v2i2.653
Ambarwati, C. T., & Veterina, I. (2021). Faktor-faktor yang Mempengaruhi Profit Distribution Management: Studi Empiris pada Bank Umum Syariah di Tiga Negara ASEAN Periode 2016 Q1 - 2021 Q2. Serambi: Jurnal Ekonomi Manajemen Dan Bisnis Islam, 03(03), 185–196. https://ejournal.imperiuminstitute.org/index.php/SERAMBI/article/view/539
Andesfa, D., & Masdupi, E. (2019). Effect of Financial Ratio on Profitability of Comercial Banks; a Systematic Literature Review. Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). https://doi.org/10.2991/piceeba2-18.2019.55
Anuar, K., Mohamad, S., & Shah, M. (2014). Are Deposit and Investment Accounts in Islamic Banks in Malaysia Interest-Free? Journal of King Abdulaziz University: Islamic Economics, 27(02), 29–58. https://doi.org/10.4197/Islec.27-2.2
Aprilianto, A. S., Badina, T., & Ma’zumi. (2018). Determinants of Profit Management. Syi'ar Iqtishadi: Journal of Islamic Economics, Finance and Banking, 02(01), 45–58. https://doi.org/10.35448/jiec.v2i1.3415
Arafiah, L., & Poerwati, R. T. (2014). Faktor-faktor yang Mempengaruhi Profit Distribution Management atas Simpanan Deposan pada Bank Syariah di Indonesia Periode 2009-2012. Students’ Journal Accounting and Banking, 03(01).
Arief, M., Lidya, R., & Iqbal, M. (2021). Pengaruh Suku Bunga terhadap Bagi Hasil Deposito Mudharabah dengan Mediasi ROA. Research Journal on Islamic Finance, 07(01), 56–70. https://doi.org/10.19109/ifinance.v7i1.8406
Arifin, J. (2017). SPSS 24 untuk Penelitian dan Skripsi. PT Elex Media Komputindo.
Cihak, M., & Hesse, H. (2010). Islamic Banks and Financial Stability: An Empirical Analysis. Journal of Financial Services Research, 38(02), 95–113. https://doi.org/10.1007/s10693-010-0089-0
Dewi, R. M., Wibowo, A. S., & Diarsyad, M. I. (2020). Bukti Empiris Penentu Profit Distribution Management Pada Bank Umum Syariah di Indonesia. 1–28. https://doi.org/10.13140/RG.2.2.13151.82087
Ernayani, R., Robiyanto, & Sudjinan. (2017). Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia. Ventura: Journal of Economics, Business & Accountancy, 20(02), 187–192. https://doi.org/10.14414/jebav.v20i2.1055
Evayani, Mutia, E., & Maulina. (2014). Faktor-Faktor Yang Mempengaruhi Profit Distribution Management atas Simpanan Deposan Pada Bank Syariah Di Indonesia. The 2nd Corporate Sustainability Conference “The Green Economy and Demographic Challenges for Sustainable Development,” 568–592.
Farook, S., Hassan, M. K., & Linch, G. (2012). Profit Distribution Management by Islamic Banks: An Empirical Investigation. The Quarterly Review of Economics and Finance, 52(03), 333–347. https://doi.org/10.1016/j.qref.2012.04.007
Fitri, F., Adriyani, K., & Sutrisno, C. R. (2018). Profit Distribution Management Pada Bank Syariah. Journal of Islamic Banking and Finance, 02(01), 31–46. https://doi.org/10.21043/malia.v2i1.4758
Hartono, J. (2018). Strategi Penelitian Bisnis. CV Andi Offset.
Hasanah, R., Septiarini, D. F., & Filianti, D. (2020). Determinants of Non-Performing Financing of Mortgage in Islamic Commercial Banks. International Journal of Islamic Business and Economics, 04(02), 127–137. https://doi.org/10.28918/ijibec.v4i2.2725
Hidayati, L. N. (2015). Pengaruh Kecukupan Modal (CAR), Pengelolaan Kredit (NPL), dan Likuiditas Bank (LDR) Terhadap Probabilitas Kebangkrutan Bank (Studi Pada Bank Umum Swasta Devisa yang Tercatat di BEI Tahun 2009-2013). JIM: Jurnal Ilmu Manajemen, 12(01), 38–50. https://doi.org/10.21831/jim.v12i1.11741
Iqbal, M., & Molyneux, P. (2006). Thirty Years of Islamic Banking: History, Performance, and Prospect. Journal of King Abdul Aziz University: Islamic Economics2, 19(01), 37–39.
Kartika, S. B., & Adityawarman. (2014). Analisis Faktor-faktor yang Mempengaruhi Profit Distribution Management: Studi Empiris Bank Umum Syariah di Indonesia Periode 2009-2012. Dipenogoro Journal of Accounting, 03(03), 1–15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6170
Lahrech, N., Lahrech, A., & Boulaksil, Y. (2014). Transparency and Performance in Islamic Banking: Implications on Profit Distribution. International Journal of Islamic and Middle Eastern Finance and Management, 07(01), 61–88. https://doi.org/10.1108/IMEFM-06-2012-0047
Mainata, D., & Ardiani, A. F. (2017). Pengaruh Capital Adequacy Ratio (CAR) Terhadap Return On Aset (ROA) Pada Bank Umum Syariah. Al-Tijary: Jurnal Ekonomi Dan Bisnis Islam, 01(03), 19–28. https://doi.org/10.21093/at.v3i1.960
Mais, R. G., Hendrawati, & Putra, H. E. (2019). Factors Affecting Profit DistributionManagement in Sharia Banks in Indonesia. ICEMA: International Conference on Economics, Management, and Accounting Volume 2019. https://doi.org/10.18502/kss.v3i26.538
Mayliza, R., Yeni, F., & Sari, L. F. (2018). Profitabilitas Perbankan Dilihat dari Aspek Dana Pihak Ketiga, Kecukupan Modal dan Risiko Kredit. Jurnal Pundi: Research of Management, Accounting and Economics, 02(02), 199–210. https://doi.org/10.31575/jp.v2i2.85
Mismiwati. (2018). Bank Internal Factors and Profit Distribution Management of Syariah Banks in Indonesia. Nurani: Jurnal Kajian Syariah Dan Masyarakat, 18(01), 19–34. https://doi.org/10.19109/nurani.v18i1.1920
Mismiwati, Haryadi, Arum, E. D. P., & Lubis, T. A. (2020). Investigation Of Profit Sharing And Financial Performance to Profit Distribution Management. Eurasia: Economics & Business, 05(35), 12–22. https://doi.org/10.18551/econeurasia.2020-05
Muazaroh, A., & Septiarini, D. F. (2021). Faktor-Faktor yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah Pada Perbankan Syariah Periode 2015-2020. Jurnal Ekonomi Syariah Teori & Terapan, 8(1), 64–75. https://doi.org/10.20473/vol8iss20211pp64-75
Mufarida, A., Maknuun, L., & Aftian, R. Y. (2022). Pengaruh Pembiayaan Bagi Hasil dan Pembiayaan Jual Beli Terhadap Profitabilitas dengan Non Performing Financing (NPF) Sebagai Variabel Intervening. An:Nisbah, 3(1), 22–40. https://doi.org/10.51339/nisbah.v3i1.333
Mulato, T., Mustamin, A., Supriadi, S., Umar, S. H., & Ningsih, S. (2021). Strategi Bisnis Bank Syariah di Masa Pandemi Covid-19 pada PT. Bank Panin Dubai Syariah Cabang Makassar. Jurnal Ilmiah Ekonomi Islam, 07(03), 1293–1305. https://doi.org/10.29040/jiei.v7i3.2908
Mulyo, G. P., & Mutmainah, S. (2013). Determinan Profit Distribution Management Bank Syariah di Indonesia Periode 2008- 2011. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 01(01), 31–41. https://doi.org/10.34202/imanensi.1.1.2013.31-41
Muyassaroh, & Saputra, B. (2015). Faktor-Faktor yang Mempengaruhi Profit Distribution Management Pada Bank Syariah di Indonesia Periode 2009-2013. Jurnal Akuntansi Manajemen Madani, 01(01), 51–71. http://ejamm.stiemadani.ac.id/FILE/20161223083054Jurnal 3 Full Text.pdf
Nasir, M., AR, M. Y., Mustika Amri, Handayani, C. F., & Aryati. (2022). The Effect of Internal and External Factors on Non-Performing Financing at Islamic Commercial Banks in Indonesia. Jurnal Samudra Ekonomi Dan Bisnis, 13(02), 267–276. https://doi.org/10.33059/jseb.v13i2.3342
Nengsih, S. W. (2020). Faktor-Faktor yang Mempengaruhi Profit Distribution Management pada BPR Syariah di Indonesia Periode 2017-2019. Prisma: Platform Riset Mahasiswa Akuntansi, 01(06), 15–25. https://ojs.stiesa.ac.id/index.php/prisma/article/view/689
Nugroho, L., Nugraha, E., & Badawi, A. (2020). The Determinant of Islamic Performance Ratio: Do Financing Deposit Ratio, Financing Quality, and Return on Asset Ratio Matters? Global Review of Islamic Economics and Business, 08(02), 113–122. https://doi.org/10.14421/grieb.2020.082-04
Nugroho, L., Nugraha, E., Badawi, A., & Putra, Y. M. (2021). Comparative Analysis of The Effect of Loan/Financing to Deposit Ratio, Labor Costs Growth and Promotion Costs Growth to Returns on Assets in Islamic Banks and Conventional Banks in Indonesia. International Journal of Commerce and Finance: Istanbul, 07(02), 21–49. https://www.proquest.com/scholarly-journals/comparative-analysis-effect-loan-financing/docview/2608521685/se-2
Rifadil, T., & Muniruddin, S. (2017). Analisis Faktor-Faktor yang Mempengaruhi Profit Distribution Management pada Bank Umum Syariah Tahun 2012-2015. JIMEKA: Jurnal Ilmiah Mahasiswa Akuntansi, 02(03), 140–153.
Ryad, A. M., & Yupi, Y. (2017). Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Finance (NPF) Terhadap Pembiayaan. Jurnal Riset Akuntansi Dan Keuangan, 05(03), 1535–1540. https://doi.org/10.17509/jrak.v5i3.9216
Safitri, F. A. (2021). Analisa Faktor yang Mempengaruhi Manajemen Distribusi Keuntungan Bank Umum Syariah Indonesia. Jurnal Ilmiah Mahasiswa FEB Umiversitas Brawijaya, 09(02), 1–14.
https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/7704/6635
Shahzadi, K., Ayub, H., Shabbir, M. S., & Yasmin, A. (2021). Factors Affecting Profit Distribution Management of Islamic Banks: Moderating Role of Corporate Governance. Islamic Banking and Finance Review, 08(01), 78–102. https://doi.org/10.32350/ibfr
Somantri, Y. F., & Sukmana, W. (2019). Analysis of Factor Affecting Financing to Deposit to Ratio (FDR) at Islamic Commercial. Berkala Akuntansi Dan Keuangan Indonesia, 04(02), 61–71.
https://doi.org/10.20473/baki.v4i2.18404
Suartini, S., Sulistiyo, H., & Indrianti, W. (2018). The Effect of Non Performing Financing, Financing to Deposit Ratio and Operating Expense to Operating Income Ratio (BOPO) to Profitability. AFEBI Economic and Finance Review, 03(02), 69–83.
https://doi.org/10.47312/aefr.v3i02.207
Sulistyawati, A. I., Asmaraputri, A. A., & Santoso, A. (2019). Profit Distribution Management Determinant (Empirical Study in Indonesian Sharia Banks). JIEI: Jurnal Ilmiah Ekonomi Islam, 05(03), 245–264. https://doi.org/10.29040/jiei.v5i3.701
Tho'in, M. (2022). Effect of Financing to Deposit Ratio and Operational Efficiency on Profitability (ROA) with NPF as Intervening in Islamic Banks. Jurnal Ilmiah Ekonomi Islam, 08(02), 2020–2026. https://doi.org/10.29040/jiei.v8i2.5857
Tirmizi, S. M. A., Ghazi, M. R. S. K., Hussain, S., & Shah, S. M. H. (2021). The Return on Assets and Profitability Growth of Islamic Banks. International Journal of Innovation, Creativity and Change, 15(08), 681–702.
Wafaretta, V., Rosidi, & Rahman, A. F. (2016). The Impact of Banks' Characteristics on Profit Distribution Management of Islamic Banks. Procedia – Social and Behavioural Sciences, 219, 769–776. https://doi.org/10.1016/j.sbspro.2016.05.066
Wahasusmiah, R. (2022). Determinan Profit Distribution Management Pada Perbankan Syariah di Indonesia. Sintama: Jurnal Sistem Informasi, Akuntansi & Manajemen, 02(01), 1–13.
https://adaindonesia.or.id/journal/index.php/sintamai/article/view/24
%0A
Wibowo, E. S., & Syaichu, M. (2013). Analisis Pengaruh Suku Bunga, Inflasi, CAR, BOPO, NPF terhadap Profitabilitas Bank Syariah. Dipenogoro Journal of Management, 02(02), 10–19.
https://ejournal3.undip.ac.id/index.php/djom/article/view/2651
Wijaya, R. (2019). Analisis Perkembangan Return On Assets (ROA) dan Return On Equity (ROE) untuk Mengukur Kinerja Keuangan. Jurnal Ilmu Manajemen, 09(01), 40–51. https://doi.org/10.32502/jimn.v9i1.2115
Yunita, N. A., Yunina, Mulyati, S., Khaddafi, M., Satria, D. I., & Albra, W. (2018). Factors Affecting Profit Distribution Management ofGeneral Islamic Banks In Indonesia. Conference: Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, 19–20. https://doi.org/10.4108/eai.20-1-2018.2282448
Zaheer, S. (2013). Financial Intermediation and Monetary Transmission Through Conventional and Islamic Channels. Rozenberg Publishing Service.
DOI: https://doi.org/10.18860/ed.v11i1.17626
Refbacks
- There are currently no refbacks.
Editorial Office:
Megawati Soekarnoputri Building
Faculty of Economics
E-mail: eldinar@uin-malang.ac.id
Universitas Islam Negeri Maulana Malik Ibrahim Malang
E-ISSN 2622-0083
El Dinar under a CC BY SA 4.0 International License.
Member of:
Indexed By:
