Profit Distribution Management Research Articles

Analisis Determinan Profit Distribution Management Bank Umum Syariah Periode 2013-2016

This study aimed to examine the variables as determinant of Profit Distribution Management of theSharia Commercial Bank in Indonesia in the 2013-2016 periods. The variables studied consisted ofthe proportion of third party funds, the effectiveness of third party funds, the capital adequacy ratioand the ratio of operational costs to operating income. Samples were collected using purposivesampling technique. Data analysis technique used is multiple linear regression. The results showedthat the proportion of third party funds, the effectiveness of third party funds which was proxied byFinancing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) individually had a positiveand significant effect on Profit Distribution Management. In addition it was found that the ratio ofoperational costs to operating income (BOPO) had no significant effect on Profit DistributionManagement. The value of Adjusted R2 was 0,254 which means that variation of Profit DistributionManagement which can be explained by variable used in research was 25,4% while the rest equal to74,6% explained by other variables not used in the model of this research.

Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia

This study aims to determine and obtain empirical evidences regarding the effect of deposits, product asset management, and rate of inflation on profit distribution management at Sharia Commercial Banks in Indonesia during 2012-2014 periods. By using purposive sampling, 10 samples of Sharia Commercial Banks were observed on a quarterly basis, and the 120 panel data were gained. The data were analyzed by employing multiple linear regression. The result shows that Deposits have positive significant effects on Profit Distribution Management. Productive Assets Management has negative significant effects on Profit Distribution Management. Rate of Inflation has negative significant effect on Profit Distribution Management. Deposits, Productive Assets Management, Rate of Inflation simultaneously have significant effects on Profit Distribution Management.

PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH

ABSTRACTIslamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC).Keywords������� :���������� Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC.

The Impact of Banks’ Characteristics on Profit Distribution Management of Islamic Banks

In practice, Islamic banks manage profit sharing to manage risks by following interest rate, namely Profit Distribution Management (PDM). Results indicate that management considers banks’ financial characteristics in doing PDM and reserves push PDM more. Market share and third-party funds confirm the prospect theory. Low market share and high third-party funds suggest high uncertainty of returns, so bank takes risk by drawing reserves partially for competitive return although income is low. Effectiveness of third-party funds and banks’ age do not confirm the theory. Assets’ compositions don’t support or restrict PDM. This study implies the need of tighter regulation of reserves.

Islamic bank incentives and discretionary loan loss provisions

The objective of this paper is to ascertain whether there are significant differences in the loan loss provisioning behaviour of Islamic banks as compared to conventional banks. We proposed that loan loss provisioning will be linked to the extent of profit distribution management. The results suggest that Islamic banks consistently record lower loan loss provisions. However, the association between profit distribution management and loan loss provisioning is mixed. The overall results tend to suggest that there is an inverse relationship between profit distribution management and loan loss provisions. The results also suggest that there are differential effects depending on whether the profit distribution management is for the benefit or the detriment of investment depositors. If there is a surplus of asset returns over profit distributions (positive profit distribution management), it is observed that Islamic banks increase their loan loss provisions. However, this result does not extend to the full sample containing both Islamic and conventional banks. Further, there is no effect where the profit distribution management is for the benefit of investment depositors.

Profit and Loss Distribution and Pool Management Framework for IBIs in Pakistan : Progress , Issues and Implications

Profit and Loss Distribution and Pool Management Framework for IBIs in Pakistan : Progress , Issues and Implications

Profit distribution management by Islamic banks: An empirical investigation

Abstract The objective of this paper is to ascertain whether Islamic banks do in fact manage profit distributions and if so, what factors are associated with the extent of profit distribution management. The results suggest that most Islamic banks manage profit distributions, with the extent of profit distribution directly related to religiosity, financial development, asset composition, and existence of discretionary reserves, while it is inversely related to market familiarity with Islamic banking, market concentration, depositor funding reliance and the age of the Islamic bank.

Islamic Banks and Financial Stability: Further Evidence

The objectives of this paper is to assess whether there is any overall differences in the level of financial stability of Islamic banks as compared to conventional banks and whether such differences (if any) are linked to certain contractual constraints faced by Islamic banks (with the z-score as a proxy for financial stability). In particular, the phenomenon of profit distribution, the level of fixed rate asset concentration, the level of profit sharing and the existence of discretionary reserves are proposed as key factors associated with the level of financial stability. The results provide mixed support for these assertions. The negative association between profit distribution management and financial stability is inconclusive. However, fixed rate asset concentration is almost invariably associated with lower financial stability, while there is some support for a negative association between profit and loss asset concentration and financial stability. Discretionary reserves are associated with lower financial stability, in contrast to the proposed relationship. The results found in this study tend to be stronger for smaller banks.

BANK INTERNAL FACTORS AND PROFIT DISTRIBUTION MANAGEMENT OF SYARIAH BANKS IN INDONESIA

AbstractThe purpose of this study is to analyze the effect of Capital Adequacy Ratio (CAR), Operation Efficiency (BOPO), Financing to Deposit Ratio (FDR), Proportion of Depositor’s Funding (PDPK), Purchase Financing (PJB), Profit Sharing Financing (PBH) and Return On Assets (ROA) to Profit Distribution Management (PDM) in Islamic banks in Indonesia. The sample determined by using purposive sampling based on Indonesia Syariah Bank for period of 2009-2013. The population in this research is 11 Syariah Banks, which 5 Syariah Banks are chosen based on purposive sampling. For analysis the data, multiple regression analysis with IBM SPSS. The result of the research shown that internal bank factors (BOPO and PBH) give positive effect to PDM, the internal bank factors (FDR and PDPK) give negative effect to PDM, while internal bank factors (CAR and PJB) do not affect to PDM. ROA gives positive effect on PDM. Keywords : CAR, BOPO, FDR, PDPK, PJB, PBH, ROA, PDM.