National Journal
http://repository.ekuitas.ac.id/handle/123456789/66
Artikel Jurnal Karya Civitas STIE Ekuitas Yang Dimuat Di Jurnal Nasional2024-03-28T17:28:38ZPengaruh Profitabilitas terhadap Earnings Response Coefficients Pada Perusahaan yang Mengikuti PROPER Tahun 2014 - 2016
http://repository.ekuitas.ac.id/handle/123456789/1347
Pengaruh Profitabilitas terhadap Earnings Response Coefficients Pada Perusahaan yang Mengikuti PROPER Tahun 2014 - 2016
Homan, Hery Syaerul
This study aims to determine and analyze the description of profitability and earnings response coefficients in publicly listed companies listed on the Indonesia Stock Exchange and participating in PROPER in 2014-2016. In addition, it aims to find out how the effect of profitability on earnings response coefficient on publicly listed companies listed on the Indonesia Stock Exchange and following PROPER in 2014-2016. The research method used is descriptive and verification. With a sample framework, publicly listed companies listed on the Indonesia Stock Exchange are consistent with the PROPER program. The data analysis technique used is descriptive analysis and panel data regression analysis. The results showed that profitability measured by ROA showed a score that tended to be quite good, while the ERC value tended to be low. Profitability as measured by ROA has a negative effect on ERC.
Hery Syaerul Homan - hery.syaerul@ekuitas.ac.id - STIE EKUITAS ; Jurnal Riset Akuntansi dan Perbankan, Vol.11 No.2 Agustus 2018
2022-07-13T00:00:00ZPengaruh Pad, Dbh Dan Dau Terhadap Ikf Di Kabupaten/Kota Jawa Barat
http://repository.ekuitas.ac.id/handle/123456789/1345
Pengaruh Pad, Dbh Dan Dau Terhadap Ikf Di Kabupaten/Kota Jawa Barat
Sufina, Lediana
Overview of the financial capacity of each region are reflected through the common acceptance of the Regional Budget to fund government duties after deduction of personnel expenditures and associated with the number of poor can be seen through Ideks Fiscal Capacity. The purpose of this study is to determine the effect of regional Income, funds revenue and general allocation fund to Indeks of fiscal capacity in the districts / cities in West Java during the years 2011-2015 both partial and simultaneously. The method used in this research is descriptive and verification method. The population of this study in 27 district/city government of West Java that have the Budget Realization Report. A sample of 5 districts/cities in West Java during the years 2011-2015 and data used are secondary data. The analysis tool used is multiple linear regression analysis with the hypothesis t-test and F-test, and the correlation coefficient analysis and determination. The results of this study showed that simultaneous regional income,funds revenue and generall allocation revenue is strongly influencing the Indeks of fiscal capacity. Partial test, regional income and General allocation revenue effect on indeks of fiscal capacity, while funds revenue has no effect on indeks of fiscal capacity.
Rania Ralita ; Lediana Sufina, SE., ME., Ak., CA - Jurnal Riset Akuntansi dan Perbankan, Vol.10 No.10 Februari 2017
2021-12-02T00:00:00ZKomparasi Performa Keuangan Bank Syariah Indonesia dan Bank Syariah Malaysia
http://repository.ekuitas.ac.id/handle/123456789/1222
Komparasi Performa Keuangan Bank Syariah Indonesia dan Bank Syariah Malaysia
Hilman, Iim
Iim HIlman - STIE EKUITAS, School of Business. Indonesia. Email : iim.hilman@ekuitas.ac.id ; Jurnal Manajemen dan Bisnis Sriwijaya Vol.18 (1), 2020 ; ; Tujuan penelitian – Perbankan syariah di Indonesia dan perbankan syariah di Malaysia memiliki karekteristik yang relatif sama, baik dari sisi masyarakatnya yang mayoritas muslim maupun kebijakan operasionalnya yang menganut dual banking system. Penelitian ini bertujuan untuk menganalisis perkembangan performa keuangan salah satu bank syariah di Indonesia yaitu Bank Muamalat Indonesia (BMI) dan salah satu bank syariah di Malaysia yaitu Bank Muamalat Malaysia Berhad (BMMB) dan membandingkannya mana yang lebih baik.
Desain/Metodologi/Pendekatan – Metode yang digunakan adalah deskriptif, verifikatif, dan komparatif terhadap indikator kesehatan bank (CAMELS) dengan metode analisis independent sample t-est.
Temuan – Hasil penelitian menunjukkan bahwa indikator NPF dan ROA antara BMI dan BMMB tidak ada perbedaan, sedangkan indikator CAR dan FDR menunjukkan perbedaan yang signifikan. Performa keuangan BMI lebih baik daripada BMMB dari sisi NPF dan FDR, sedangkan dari sisi CAR dan ROA BMMB lebih baik daripada BMI.
Keterbatasan penelitian – Penelitian selanjutnya diharapkan dapat menambah jumlah objek penelitian dan variable yang digunakan untuk mengukur performa bank syariah.
Originality/value – Penelitian ini berfokus pada performa keuangan dari bank syariah di Indonesia dan Malaysia.
Tujuan penelitian – Perbankan syariah di Indonesia dan perbankan syariah di Malaysia memiliki karekteristik yang relatif sama, baik dari sisi masyarakatnya yang mayoritas muslim maupun kebijakan operasionalnya yang menganut dual banking system. Penelitian ini bertujuan untuk menganalisis perkembangan performa keuangan salah satu bank syariah di Indonesia yaitu Bank Muamalat Indonesia (BMI) dan salah satu bank syariah di Malaysia yaitu Bank Muamalat Malaysia Berhad (BMMB) dan membandingkannya mana yang lebih baik.
Desain/Metodologi/Pendekatan – Metode yang digunakan adalah deskriptif, verifikatif, dan komparatif terhadap indikator kesehatan bank (CAMELS) dengan metode analisis independent sample t-est.
Temuan – Hasil penelitian menunjukkan bahwa indikator NPF dan ROA antara BMI dan BMMB tidak ada perbedaan, sedangkan indikator CAR dan FDR menunjukkan perbedaan yang signifikan. Performa keuangan BMI lebih baik daripada BMMB dari sisi NPF dan FDR, sedangkan dari sisi CAR dan ROA BMMB lebih baik daripada BMI.
Keterbatasan penelitian – Penelitian selanjutnya diharapkan dapat menambah jumlah objek penelitian dan variable yang digunakan untuk mengukur performa bank syariah.
Originality/value – Penelitian ini berfokus pada performa keuangan dari bank syariah di Indonesia dan Malaysia.
2020-10-26T00:00:00ZStrategi Spin-Off Untuk Meningkatkan Kinerja Bisnis Bank Syariah Di Indonesia
http://repository.ekuitas.ac.id/handle/123456789/635
Strategi Spin-Off Untuk Meningkatkan Kinerja Bisnis Bank Syariah Di Indonesia
Hilman, Iim
Birth of Banking Act number 21 of 2008 concerning Sharia Banking, has made a solid legal foundation for the development of sharia banking in Indonesia. Spin-Off of Sharia Business Unit (SBU) owned by a conventional bank to become Sharia Commercial Bank (SCB) is one of the business development strategy offered by the Act.
In the last ten years Sharia bank in Indonesia shows a positive trend is quite impressive, the average asset growth of 27% is well above the average growth of conventional banks which only reached 15%. But on the other side, if the terms of its contribution to the national banking system is still very small, as indicated by the achievement of market share of sharia banks until the end of December 2017 reached only 5.88% of the total national banking assets.
This paper aims to identify and measure the effectiveness of the implementation of SBU spin-off into SCB (full-pledge sharia bank) that have been carried out by some sharia banks in Indonesia. The results show that the growth rate of SCB business activity is better than Sharia Business Unit (SBU), but in terms of profitability and efficiency level of SBU is better than SCB.
Iim Hilman - STIE EKUITAS School of Business ; Jl. P.H. Hasan Mustopa No. 31 Bandung – Indonesia (E-mail : iim.hilman@ekuitas.ac.id) - Banking and Management Review; Volume 8, No.1, Mei 2019 ; ISSN : 2252- 8520
0004-01-01T00:00:00Z