Profit Sharing Ratio Research Articles

ANALISIS KEUANGAN BPRS AL-SALAAM AMAL SALMAN DENGAN MODEL SHARIA CONFORMITY AND PROFITABILITY (SCnP) DAN TEKNIK DUPONT SYSTEM

This study aims to explain the Islamic financial performance based on the DuPont System Technique and Sharia conformity and Profitability (SCnP) at the Al-Salaam Amal Salman BPRS for the 2016-2020 period by analyzing two variables, namely sharia conformity or sharia conformity and profitability. This study uses quantitative research. Data retrieval in the form of secondary data obtained indirectly from information or additional data used in the form of journals, websites, and other data related to research. The method used is SCnP with sharia conformity ratios namely Sharia Investment, Sharia Income and Profit Sharing Ratios Return On Assets (ROA), Return On Equity (ROE) and Profit Margin Ratio while the DuPont System method uses the ratio of Net Profit Margin (NPM), Total Asset Turn Over (TATO) and Return On Investment (ROI). 
 The result of the study is analysis of the financial performance of BPRS Al-Salaam Amal Salman for the 2016-2019 period using Sharia conformity and Profitability is in the Upper Right Quadran (URQ) position which indicates the bank has a high level of compliance with sharia principles and profitability, while in 2020 it is in a position Lower Left Quadrant (LLQ) which indicates the bank has a level of compliance with sharia principles and low profitability. While the analysis using the DuPont System BPRS Al-Salaam Amal Salman has an average Net Profit Margin (NPM) of 23.393%, Total Assets Turn Over (TATO) of 20.666% and Return On Investment (ROI) of 0.029%.

Pengaruh Pembiayaan dan Nisbah Bagi Hasil terhadap Pendapatan para Anggota Koperasi

Cooperative financing with a profit-sharing system that is not burdensome on one side has a role and contribution in increasing income, but the problem faced is that the success in increasing income has not been effective. . The formulation of the problem in this study is whether financing affects the income of cooperative members and whether profit sharing ratios affect the income of cooperative members and whether financing and profit sharing ratios simultaneously affect the income of cooperative members at KSU Baitul Qiradh An-Nahl Central Aceh District . This study aims to explain the Effect of Financing and Profit Sharing Ratios on the Income of Cooperative Members (Studies at KSU Baitul Qiradh An-Nahl, Central Aceh District). This research is categorized in quantitative research with an associative approach. The population in this study amounted to 33 respondents with a sampling technique using saturated sampling, that is, all populations were used as samples. Sources of data in this study are primary data and secondary data with research instruments in the form of questionnaires and documentation. The data analysis technique used is multiple linear regression test. The results of the research based on the t test show that partially the financing variable has a positive and significant effect on income and for the profit sharing ratio variable it shows that the profit sharing ratio has a positive and significant effect on income. Meanwhile, based on the results of the f test, it shows that financing and profit sharing ratios have a positive and significant simultaneous effect on the income of cooperative members at KSU Baitul Qiradh An-Nahl, Central Aceh District.

Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia

This study aims to analyze the effect of Sharia Compliance, Operating Efficiency Ratio (OER) and Finance To Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia. The period used used is 2016-2020. The population in this study is Islamic Commercial Banks. This study uses a quantitative approach. The sampling method used in this research is purposive sampling. The total sample selected is 7 samples of Islamic Banks that meet the criteria. The analysis technique used is panel data regression with Eviews 10 software. The results of this study indicate that Profit Sharing Ratio (PSR) has no significant effect on Return On Assets in Islamic Banks, Zakat Performance Ratio (ZPR) has a significant effect on Return On Assets of Islamic Banks, Islamic Income Ratio (IsIR) has no significant effect on Return On Assets in Islamic Banks, Operating Efficiency Ratio (OER) has a significant effect on Return On Assets of Islamic Banks, and Financing To Deposite Ratio (FDR) has no significant effect on Return On Assets in Islamic Banks.

The Effect of Profit Sharing Ratio on Customer Interest in Savings in Time Deposit Products at Bank Mega Syariah KC Medan

Banking is a financial institution that provides services and conveniences to its customers who wish to conduct financial transactions. Bank Mega Syariah KC Medan is one of the Islamic financial institutions that offers mudharabah time deposits (deposits) with profit sharing contracts. The target of this bank product is some people who can afford and have excess funds. This study aims to determine the effect of the profit-sharing ratio on customer interest in saving on deposit products against Mega Syariah Bank KC Medan. The advantage of this profit-sharing ratio system for banks is that it can increase investment in third-party funds, as well as facilitate the circulation of money within the bank.

Influence of Intellectual Capital, Profit Sharing Ratio and Zakat Performance Ratio on Financial Performance of Sharia Commercial Banks in Indonesia 2015-2019 Periods

Abstract
 The purpose of this study is to analyze the effects of intellectual capital, profit-sharing ratio, and zakat performance ratio on the financial performance of Islamic Commercial Bank of Indonesia during the 2015-2019 research period. The independent variables are intellectual capital (IC), profit sharing ratio (PSR) and zakat performance ratio (ZPR), the dependent variable, are measured using a financial performance and expressed by ROA. This study uses panel regression validated with data processing using eviews 10. The results show that IC has a positive and significant impact on the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. It is expressed as a probability value of 0.0004 < 0.05 for the t-statistic. PSR has no significant effect on the financial performance of Islamic Commercial Banks in Indonesia for the 2015-2019 period. This is indicated by the result of probability value of t-statistic 0.1628 > 0.05. ZPR does not significantly affect the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. It is expressed as the value of the statistical probability t 0.0980 > 0.05. IC, PSR and ZPR together have a positive and significant impact on the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. This is a statistical probability F 0.000038 < 5% (0.05).
 
 Keywords: Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio, Return on Assets, Islamic Commercial Bank

ANALISIS NISBAH BAGI HASIL TERHADAP JUMLAH NASABAH DEPOSITO MUDRABAH (Studi Di Koperasi Baitul Mall Wat Tamwiil Khidmatul)

Abstract
 Baitul Maal Wat Tamwil (BMT) was originally established as a people's economic institution that helps the poor, the poor and near poor. However, it is growing, by creating fund-raising products. Fund-raising products include savings deposits and time deposits (deposits) with the mudharabah principle. The establishment of BMT is intended to encourage economic empowerment through the provision of sharia products. For this reason BMT can be well received by the community. The type of research is quantitative descriptive, namely the results of calculations from the percentage of profit sharing ratio for mudharabah deposits for a period of 12 months and data on the number of customers of mudharabah deposits for a period of 12 months in the last 3 years, namely from 2017 - 2019. The results of this study indicate that the profit sharing ratio variable and the number of mudharabah depositors has a positive relationship as evidenced by the increasing number of deposit customers at KBMT Khidmatul Ummah because the profit sharing ratio for mudharabah deposits provided/offered by KBMT Khidmatul Ummah is very profitable for depositors and tempting for prospective depositors. Conclusions from this study Based on the results of the correlation analysis, the results of the correlation analysis test showed a positive sign (+) which means that there is a positive relationship between the two. The correlation magnitude is 0.972 (> 0.05), meaning the percentage rate is strongly correlated with an increase in the number of depositors.
 Keywords: Profit Sharing Ratio, Mudrabah Deposit Customers and KSPPS

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, OPERATIONAL EFFICIENCY RATIO, DAN PROFIT SHARING RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH

The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (OER), and Profit Sharing Ratio (PSR) on Financial Performance in Islamic Commercial Bank. The sample used in this study was nine banks, with the sampling technique using purposive sampling. The analytical methode used is multiple linear regressien with Eviews application tools. The result shows that CAR has no effect on ROA, NPF has a significant negative effect on ROA, FDR has no effcet on ROA, OER has a significant negative effect on ROA, and PSR has no effect on ROA. Simultaneously CAR, NPF, FDR, OER, and PSR affect ROA

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA INSTITUT AGAMA ISLAH SAHID INAIS BOGOR MENABUNG DI BANK BNI SYARIAH

Abstract
 The results of the purpose of this study are to determine what factors influence and how much interest in Bank BNI Syariah. The benefits of increasing knowledge and getting to know what products are in BNI Syariah for INAIS students and increasing funding and leanding at Bank BNI Syariah, quantitative methods with deductive theory, with descriptive statistics online questionnaire to test data, nonprobability sample research sampling with purposive sampling technique and the Tabhacic & Fiedell approach. This research is supported by a Skrifsi from Yayan Fauji 2010 which states that what influences the interest in saving in Islamic banking is the profit sharing ratio and product quality of Islamic banking. A number of other findings that are not in line with this research regarding the factors that influence the interest in saving in Islamic Bank, a Skrifsi from Uniyanti 2018 states that what affects the interest in saving in Islamic Banks is the religious factor and pocket money income. The results of this study used linear regression test, partial T test, then the t-table with two-way test and α = 5% (0.05) was 1.97944. Then the t count in the variable of X1 Religious 1.293, X2 Knowledge 0.984, X3 Economic Ability of Parents 0.361, Promotion of Sharia Banks 1.367, the existence of facilities 1.758, and 1.549 administrative costs less than t table. Thus the decision Ho accepted Ha was rejected. This means that there is no influence and it is not significant (not real) from the 6 variables. The only effect of the 7 variables is the profit sharing ratio of 2.389, so that Tcount is greater than Ttable. So thus Ho's decision rejected Ha accepted. This means that there is an influence and significant (real) profit sharing ratio on student interest in saving at Bank BNI Syariah. Looking at the partial t test with Constant B 1,850 which affects the interest in saving INAIS students at Bank BNI Syariah is the profit sharing ratio variable with a value of 0.226 using a two-way test α = 5% (0.05) of 1.97944, then the value of Constant B + If the ratio value is around 2.076, the number of INAIS students who are interested in BNI Bank is around 0.02%, so 9.93% of students are not interested in saving at BNI Syariah Bank.
 Keywords: Religious, Knowledge of Parents' Economic Ability, Promotion of Sharia Banks, Availability of Facilities, Administration Costs and Profit Sharing Ratio.

Intellectual capital and islamic corporate social responsibility on the financial performance of sharia commercial banks in Indonesia

This study aims to examine Intellectual Capital, Islamic Corporate Social Responsibility on the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The dependent variable is the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The independent variables used in this study are Intellectual Capital and Islamic Corporate Social Responsibility. The population in this study is 14 Islamic banking companies. The sampling technique used purposive sampling, as many as 8 Islamic banking 2016-2019. The data were analyzed using Partial Least Square (PLS) tools. General Sharia based on Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio. Islamic Corporate Social Responsibility has no effect on the Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio.

Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020)

<p>This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).</p><p><em>Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income</em>; <em>and</em> <em>Financial Performance.</em></p>

Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah

The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.

The Effect Of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio On Profitability (ROA) With Non Performing Financing As Moderating Variable

The purpose of this study was to determine the effect of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio on Profitability with Non Performing Financing as Moderating Variable in Islamic Commercial Bank. The sample used in this study was 9 banks with the sampling technique using purposive sampling. The analytical method used is multiple linear regression. The result show that the variable Mudharabah Financing has a positive and significant effect on Profitability. While Musyarakah Financing and Profit Sharing Ratio has no effect on Profitability. And Non Performing Financing can moderate the offect of Mudharabah Financing and Profit Sharing Ratio on Profitability. But cannot moderate the effect of Musyarakah Financing on Profitability.

Is Islamic Banking in Turkey really interest-free?

Abstract Islamic Finance receives more attention due to the growing need for financial services in countries with a Muslim population. However, the rules of Islam and its applications in daily life cause conflicts in today's conventional financial system. Since interest gains are prohibited in Islam according to the Quran, Islamic banks develop and use interest-free methods, unlike the conventional banking system. Islamic Finance introduced profit-sharing ratios to replace interest rates and to increase the participation of religious investors in the financial system. In this research, we compare interest rates with profit-sharing ratios in the Turkish banking market. We use wavelet and historical correlation analysis as a new methodology in evaluating the association between these two factors. Although it is presumed that Islamic banks operate as interest-free banks, our analysis confirms former studies and finds that profit-sharing ratios are highly correlated and coherent with interest rates in Turkey. We also find small differences among Islamic banks on how quickly profit-sharing ratios follow the market interest rate changes.

ANALISIS PENGELOLAAN DANA MUDHARABAH BERDASARKAN PSAK 105 PADA PADA BMT INSAN MULIA PALEMBANG

This study aims to determine how the management of the Mudharbah System funds based on PSAK No. 105 on BMT Insan Mulia. This writing uses a quantitative descriptive method through observation, interviews and documentation studies. So from this research, findings indicate that the management of mudharabah funds is based on PSAK No. 105.
 Berkah Savings are deposits that use Mudharabah contracts, customers are not only limited to depositing funds, but also allow the BMT to manage them in order to achieve profits. The profits are divided between the BMT and the members according to the contract. The profit or profit is distributed every month according to the agreement, as for the profit-sharing ratio on Berkah deposits between customers and BMT is 10:90, Qurban deposits are deposits that use Mudharabah contracts, customers are not only limited to depositing funds, but also allow BMT to manage them in order to achieve profit. The profit is divided between the BMT and the customer according to the contract. The profit or profit is distributed every month according to the agreement, as for the profit-sharing ratio on Qurban deposits between customers and BMT is 30:70, Education Savings are deposits that use Mudharabah contracts, members are not only limited to depositing funds, but also allow the BMT to manage it in order to achieve profit. The profit is divided between the BMT and the customer according to the contract. The profit or profit is distributed every month according to the agreement, while the profit sharing ratio on Education savings between customers and BMT is 30:70, Term Deposits are deposits that use Mudharabah contracts, members are not only limited to depositing funds, but also allow BMT to manage it in order to achieve profit. Deposit funds can be withdrawn after the deposit period has expired or is due, i.e. options of 3 months, 6 months, 9 months, up to 12 months, with the profit-sharing ratio between the customer and the BMT is 40:60 (for those 3 & 6 Months) and 45:55 (for 9 and 12 Months).

STUDI PEMIKIRAN PROF. DR. MUHAMMAD SAYYID THANTHAWI INTERPRETASI ATAS PEMBERLAKUAN SUKU BUNGA BANK

Abstract This study aims to find out any further opinion of a contemporary muslim figure named Muhammad Sayyid Thantawi regarding the law of bank interest rate. The method used is qualitative method with primary and secondary data collected through literature review then analyzed in depth to get clear-cut the thing being studied. According to him, since the determination of profit in advance in the form of profit-sharing ratio is not based on the argument of Al-Qur'an or Al-Hadith, there is no argument in either Al-Qur'an or Al-Hadith that prohibits the determination of profit in advance in the form of a certain percentage level of capital, the determination of profit in advance at a certain percentage level of capital can prevent the capital owner from fraud, there is no element of exploitation in the practice of bank interest rate, and the considerations of maslahah value, the practice of bank interest rate does not include riba and is lawful. Keywords: Bank interest rate, no element of exploitation, lawful.

Analisis Pengaruh Islamicity Performance Index Terhadap Tingkat Profitabilitas Pada Bank Syariah Indonesia

This study aims to determine the level of profitability at BUMN Sharia Banks consisting of Bank Mandiri Syariah, BNI Syariah and BRI Syariah which were merged into Bank Syariah Indonesia (BSI) and the factors that influence it. The three state-owned Islamic banks have a level of profitability that does not meet healthy standards in the fairly healthy category. The independent variables used in this study include Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR) and Islamic Income vs. Non-Islamic Income while the dependent variable is the level of profitability. The research method used is descriptive quantitative using Multiple Linear Regression analysis. The results of this study indicate that Profit Sharing Ratio (PSR) has a significant negative effect on the level of profitability of Islamic State-owned banks, Zakat Performance Ratio (ZPR) has a significant positive effect on the level of profitability of BUMN Sharia Banks, Equitable Distribution Ratio (EDR) has a significant negative effect on the level of profitability at BUMN Sharia Banks and Islamic Income vs. Non Islamic Income has no significant effect on the level of profitability of BUMN Sharia Banks. The implication of this research is to find out the extent to which at BUMN Sharia Banks can optimize financial performance with the factors that influence it, especially the ratio with Islamic principles. The still low standard of Islamicity Performance Index in each ratio is one of the causes of lessthan optimal profit growth at BUMN Sharia Banks. 

The Social, Economics, And Finance Analysis On Profit And Loss Sharing Of Islamic Partnership (Case Study of Tobacco Bussiness in Jember Regency, Indonesia)

The purpose of this study are: (1) to investigate the implementation of partnerships in the VOK tobacco business in an Islamic perspective, whether include mukhabarah, muzara’ah, or musaqah contract; (2) to explore the partnership implementation of VOK tobacco business on social, economic, and finance. This study use the snowball method with in depth interview. This research captured that there are two contracts of Islamic partnership on tobacco business, namely mukhabarah and muzara'ah. The social impact is the availability of jobs for people who do not own land/rice fields, thus helping the government to reduce unemployment and create close kinship in the community. The manifestation of the economic impact is that people who do not own land can still earn income for live. This study shows that there is a difference formula in calculating the profit sharing between the net farm income (NFI) and local culture formula. The local cultural formula does not use the real cost to count the net profit which is considered injustice. It is important to note that injustice is something that is against Islamic belief. Profit-sharing ratio between landowner and land tiller is 50%: 50% of net income.

Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.

A BAYESIAN GAME FOR A PROFIT AND LOSS SHARING CONTRACT

This paper presents a Bayesian Game model for a profit-and-loss sharing (PLS) contract. We develop our model into two parts, namely the model for non-social bank and the model for social bank. We propose the model to reduce adverse selection problem in offering a PLS contract. The Bayesian game starts with an incomplete information. Islamic banks do not know exactly what type of agent is applying for a PLS contract, efficient or non-efficient, the information of the bank is incomplete. In Bayesian game, we assume that the Islamic Bank assigns the agent type with a prior probability. Determination of the profit-sharing ratio of the contract will be discussed. We look for the Bayesian Nash equilibrium of the game in our model which is considered a solution. We show that the bank offers an interesting but risky contract to the agent if the bank assigns that the agent is efficient with a high probability, otherwise the bank offers a less risky contract to the agent if the bank assigns that the agent is a non-efficient agent with high probability. The results can be considered by Islamic banks to reduce the adverse selection problem in PLS contract.

ISLAMIC BANKING MARKET DISCIPLINE IN INDONESIA

This paper examines the market discipline of Islamic banks, as manifested by the responses of depositors with regard to their deposits and profit-sharing ratio to the fundamentals of the banks in the case of Indonesia. We analyse the supply and demand function of deposits using panel data from 10 Islamic banks from 2010 Q1 to 2019 Q4. We empirically find that market discipline in Indonesian Islamic banks is relatively weak, and conjecture that this is for two reasons. First, religious depositors have driven the unusual behaviour of Islamic banks, as we find that they stay with the same bank, even if it has poor fundamental conditions. Second, the profit and loss sharing mechanism means that Islamic bank depositors do not have great flexibility in demanding a higher rate relevant to the risk they must bear. This is because depositors' actual return is set to be consistent with the actual profit obtained from the banks' lending activities. Our results lead to the call for policymakers to effectively monitor the fundamental conditions of Islamic banks and to collaborate with agencies and organisations that promote Islamic bank development in Indonesia.