Profit Distribution Management Research Articles

INTERNAL FACTOR ATTRIBUTE IN ISLAMIC BANKS: WHICH ONES CONTRIBUTE TO PROFIT DISTRIBUTION? EVIDENCE FROM MUAMALAT BANK

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.

ISLAMIC COMMERCIAL BANKS: AN ANALYSIS THE DETERMINANTS OF PROFIT DISTRIBUTION MANAGEMENT

The study examines the effect of Capital Adequacy Ratio (CAR) on Profit Distribution Management (PDM) with Return on Assets (ROA) as a mediating variable in Islamic Commercial Banks (BUS) for the 2010-2020 period. The population includes all BUS in Indonesia registered with the Financial Services Authority (OJK), which successively reports 9 BUS financial statements. The sampling technique used is purposive sampling. The analysis technique used is path analysis. The results showed that CAR had a positive and significant effect on ROA.On the other hand, CAR and ROA positively and significantly impact PDM. Else, ROA can mediate the effect of CAR on PDM. Information and evaluation of the company's financial performance minimize error decisions.

Profit Distribution Management and Determinant Factors: Empirical Study on Sharia Commercial Bank in Indonesia

Profit Distribution Management is critical for Islamic bank managers to ensure the banks they manage are sustainable. Profit Distribution Management will serve as the foundation for depositors' decision to invest in sharia banks. The study's overarching objective is to ascertain the level of profit distribution management at a sharia commercial bank and the factors that influence it. According to this study, the distinguishing characteristics of a sharia commercial bank that affect profit distribution management are capital adequacy, the percentage of third-party funds, and the age of the bank. While macroeconomic and Sharia Supervisory Board specific factors had no effect on the profit distribution management of a sharia commercial bank. This study made a significant contribution to the Islamic banking manager, Bank Indonesia, the Sharia Financial Accounting Standards Board, and the Islamic banking depositor.

Profit Distribution Management and Determinant Factors: Empirical Study on Sharia Commercial Bank in Indonesia

Profit Distribution Management and Determinant Factors: Empirical Study on Sharia Commercial Bank in Indonesia

The role of profit management in mediation of financial performance and transparency towards profit distribution management in sharia commercial banks

This study aims to examine the effect of financial performance and transparency on profit distribution management with earnings management as a mediating variable in Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks for 2014 - 2019, with as many as 14 Islamic commercial banks. Determination of the sample using the criteria to obtain 10 Islamic Commercial Banks. The data used is secondary data, in the form of financial statements of Islamic Commercial Banks, with data collection techniques in documentation. The analytical method used is the Structural Equation Model – Partial Least Square (SEM-PLS) method. The study results indicate that Financial Performance, Transparency affects Earnings Management Financial performance affects Profit Distribution Management, while transparency does not affect Profit Distribution Management. Profit management can mediate financial performance and transparency of Profit Distribution Management.

Measuring the Role of ROA in Boosting Profit Distribution Management (PDM) Sharia Commercial Banks (BUS)

This study aims to analyze the effect of BOPO and CAR on Profit Distribution Management (PDM) with ROA as a mediating variable in Sharia Commercial Banks (BUS). This study uses the object of all Sharia Commercial Banks (BUS) registered with Bank Indonesia for the period 2015 - 2019. The sampling method used in this study is the census method so that all populations are simultaneously sampled. The analytical tool used to test the hypotheses proposed in this study is to use path analysis where there are two independent variables, one mediating variable and one dependent variable. The results showed that: 1) BOPO partially had no effect on ROA. 2) CAR partially has a positive and significant effect on ROA. 3) BOPO partially has a negative effect on PDM. 4) CAR partially has a positive and significant effect on PDM. 5) ROA partially positive and significant effect on PDM. 6) ROA does not mediate the effect of BOPO and CAR on PDM. Keywords: BOPO, CAR, ROA, PDM

Factors Affecting Profit Distribution Management of Islamic Banks: Moderating Role of Corporate Governance

This study aimed to ascertain the factors that affect the Profit Distribution Management (PDM) practices employed by Islamic banks (IBs) to retain their market share. It further analysed whether the presence of Islamic corporate governance can smoothen the profit sharing mechanism followed by the IBs. The study utilized the panel data analysis technique to analyse the data collected from 40 full-fledged IBs for the period 2010-2017 from three different regions, that is, South Asia, Middle East and South East Asia. The findings of the study support the premise that third party funds, asset composition, capital adequacy and market share all have a significant and positive impact on the PDM practices of IBs. Moreover, Islamic corporate governance strengthens the relationship between market share and the PDM practices of IBs. The results of this study have policy implications for the regulators of IBs and financial institutions as they provide insight into the factors that affect the PDM practices of IBs.

Factors Affecting Profit Distribution Management of Islamic Banks: Moderating Role of Corporate Governance

This study aimed to ascertain the factors that affect the Profit Distribution Management (PDM) practices employed by Islamic banks (IBs) to retain their market share. It further analysed whether the presence of Islamic corporate governance can smoothen the profit sharing mechanism followed by the IBs. The study utilized the panel data analysis technique to analyse the data collected from 40 full-fledged IBs for the period 2010-2017 from three different regions, that is, South Asia, Middle East and South East Asia. The findings of the study support the premise that third party funds, asset composition, capital adequacy and market share all have a significant and positive impact on the PDM practices of IBs. Moreover, Islamic corporate governance strengthens the relationship between market share and the PDM practices of IBs. The results of this study have policy implications for the regulators of IBs and financial institutions as they provide insight into the factors that affect the PDM practices of IBs.

Bisnis Bank Syariah : Telisik Faktor Pengaruh Profit Distribution Management

The objective of this research to analyze the factors that influence the Profit Distribution Management on sharia banks in Indonesia. Sample of this research is sharia banks at listed in Bank Indonesia (BI) for the period of observation of 2016 - 2019. Data were collected using by purposive sampling method to Islamic Banks which publishes financial report consistently. The number of samples in this study are 8 Islamic Banks with 128 oberservation. Test analysis using assumption of classical test, hypothesis test, and multiple regression analysis.
 The result that variable proportion of non-investment financing, proportion of third party fund, bank age, effectiveness of third party funds, financing riskand third party funds significantly influence profit distribution management. The results of this study is expected that more sharia banks are capable of perform management and development of Islamic banks products based on results in accordance with the provisions of islamic sharia.
 
 Keywords: profit, investment financing, bank age, fund, risk

PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA

This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).

Impact of Awareness on Profit Distribution Management by Islamic Banks in Pakistan: An Empirical Investigation

Impact of Awareness on Profit Distribution Management by Islamic Banks in Pakistan: An Empirical Investigation

Profit Distribution Management and Islamic Banks’ Market Power in Indonesia

<p>Operating in the competitive dual banking market, Islamic banks’ behavior often mimics conventional banks. One of the ways to do this is by managing their earnings so that their deposit rate of return could be closely pegged to the conventional banks’ deposit interest rate. Farook et al. (2012) define this term as “profit distribution management” or PDM. This paper investigates whether PDM practice in Islamic banks is affected by their market power. Using a sample of Islamic banks from 2009 to 2013 from Indonesia, the most populous Muslim country adopting dual banking market, we find that bank with a high market power are less engage in PDM. This means that, when Islamic banks are able to set high price of their banking product in the competitive market, they are already reach specific market position. In this case, Islamic banks is observed manage their earnings but in the lower intensity. We also provide empirical evidence that other factors such as governance structure and market share of Islamic banks are also matter for the PDM. Some policy implications are discussed.</p>

Profit Distribution Management Determinant (Empirical Study in Indonesian Sharia Banks)

The purpose of this research is to know the factors affecting to profit distribution management of Sharia Banks in Indonesia on the period 2013 until 2016. Variabel dependent of this research is profit distribution management. While the independen of this research is capital adequancy, effectiviness of third party funds, financial risk, gross domestic of product growth, propotion of investment financial, proportion of third party funds, loss of earning assets, age of bank, BOPO, Bi-rate. This research use sharia banks which registered in Bank Indonesia on 2013 until 2016 period. Collecting data of this research use purposive sampling method. The test data analysis use classic assumption test, hypothesis test, and data analysis of multiple regression. The result of the hypothesis test is that capital adequancy, effectiveness of third party funds, financial risk, loss of earning assets, BOPO and Bi rate have no effect to profit distribution management. While gross domestic of product growth, proportion of investment, proportion of third party funds and age of bank have the effect of profit distriburion management.
 
 Keywords : Profit, Financial, Risk, Investment

Factors Affecting Profit Distribution Management in Sharia Banks in Indonesia

This study aims to determine the effect of Capital Adequacy Ratio, Effectiveness of Third Party Funds and Risk of Financing on Distribution Management Profit in Islamic Banks in Indonesia in 2013-2017. The strategy used is associative causal. This type of research is quantitative. The data of this study are secondary. The population of this study is Islamic banks in Indonesia that have been officially registered in the Financial Services Authority (OJK) from 2013 to 2017. The research sample is determined by purposive sampling method, so that the number of samples, there are 10 Islamic banks. The data collection technique used is the documentation obtained through the from each bank sample. The research method used is multiple regression analysis, descriptive statistical analysis, classic assumption test and hypothesis test. The data processing tool used is Eviews 9.0 software with panel data regression method. The results of this study are (1) Capital Adequacy Ratio has an effect on Profit Distribution Management, (2) Effectiveness of Third Party Funds does not affect the Distribution ManagementProfit,(3)FinancingRiskhasaneffectonProfitDistributionManagement.

INVESTIGATION OF REVENUE SHARING, TRANSPARENCY AND FIRM PERFORMANCE TO PROFIT DISTRIBUTION MANAGEMENT

This study was conducted to determine the effect on Profit Distribution Management recorded in Bank Indonesia on financing for profit sharing, transparency and performance. Research conducted using RGEC Method to determine the level of performance in the company and the population of this study is a company listed in the Jakarta Islamic Index of 2012-2016. The results of this study indicate that mudharabah variables have an effect but not significant to PDM, ROA and CAR have significant effect to PDM while musharaka, transparency, FDR, GCG and BOPO have no significant effect to PDM.

INVESTIGATION OF REVENUE SHARING, TRANSPARENCY AND FIRM PERFORMANCE TO PROFIT DISTRIBUTION MANAGEMENT

This study was conducted to determine the effect on Profit Distribution Management recorded in Bank Indonesia on financing for profit sharing, transparency and performance. Research conducted using RGEC Method to determine the level of performance in the company and the population of this study is a company listed in the Jakarta Islamic Index of 2012-2016. The results of this study indicate that mudharabah variables have an effect but not significant to PDM, ROA and CAR have significant effect to PDM while musharaka, transparency, FDR, GCG and BOPO have no significant effect to PDM.

Pengaruh Deposits, BOPO Dan NIM Terhadap Profit Distribution Management Pada Bank Umum Syariah Yang Terdaftar di JII Periode 2011-2014

This study aimed to analyze the factors affecting the Profit Distribution Management at Commercial Bank of sharia (BUS) in Indonesia. The dependent variable used in this study is Profit Distribution Management. Independent variables used in this study, among others Deposits, BOPO and NIM.
 This study used a sample of Islamic banks listed in the Jakarta Islamic Index (JII) in the 2011-2014 period. Data were collected using the technique purposive sampling. The total sample used in this study were 8 Islamic Banks. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method.
 Results from this study showed that the variables Deposits and BOPO significantly negative effect on the Profit Distribution Management, while the NIM variables do not significantly affect the distribution Profit Managemen.

FAKTOR-FAKTOR YANG MEMENGARUHI PROFIT DISTRIBUTION MANAGEMENT BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2016

This research aims to find out the influence of financing to deposit ratio, deposit, and age of bank both partially or simultaneously to profit distribution management of islamic commercial bank in Indonesia. The sample are 8 islamic commercial banks in the period 2011-2016. This research uses quantitative approach by using secondary data in the form of financial statements of islamic commercial bank which listed on Bank Indonesia in year 2011- 2016. Regression result by using technique of panel data analysis with Eviews 6. The result showed that financing to deposit ratio and are partially giving significant influence to Profit Distribution Management. Meanwhile, age of bank have partially insignificant influence to Profit Distribution Management. imultaneously, financing to deposit ratio, deposit, and age of bank have significant influence to Profit Distribution Management with 27,82% value of coefficient determination, while the remaining 72,18% is influenced by other variables not included within this research.

PROFIT DISTRIBUTION MANAGEMENT PADA BANK SYARIAH

This study aims to analyze the influence of the proportion of third party funds (DPK), operational cost to operating income (BOPO), financing to deposit ratio (FDR), bank size and capital adequacy ratio (CAR) to profit distribution management at Sharia Bank. The population is all Sharia Commercial Banks in Indonesia, the period of 2012-2015. Samples were taken using purposive sampling technique. The results show that third party funds (DPK), finance to deposit ratio (FDR) and bank size have no significant effect on profit distribution management (PDM). While BOPO and capital adequacy ratio (CAR) have a significant effect on profit distribution management (PDM).

Determinants of Profit Distribution Management

This study aims to examine the effect of capital adequacy, effectiveness of third party funds, financing risk and the proportion of third party funds to profit distribution management in sharia banking in Indonesia period 2013-2016. The sample in this study is the Sharia Commercial Bank (BUS) which publishes quarterly financial reports in the period 2013-2016, which is listed in Bank Indonesia (BI) and the financial services authority (OJK). The data in this research is analyzed using multiple regression analysis method with IBM SPSS 23 software. The result of the research shows that the effectiveness variable of third party fund and the proportion of third party fund have significant effect to Profit distribution management. Meanwhile, the variable of capital adequacy and financing risk do not have influence to profit distribution management.