Articles

The Effect of Capital Adequacy, Financing Risk, And Efficiency on Profit Distribution Management at Shariah Banks in Indonesia

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This research aims to examine the effect of capital adequacy, financing risk and efficiency on Profit Distribution Management in Islamic commercial banks in Indonesia. This research is a population study with the number of companies studied being 12 Sharia Commercial Banks for 5 years (2014-2018 observation period) and 1 Aceh Syariah Bank for 2 years (2016-2018 observation period) in Indonesia. This research uses multiple linear analysis of panel data to analyze the data to be studied. This research empirically finds that CAR, NPF, and BOPO have a positive and significant effect on profit distribution management in Islamic commercial banks in Indonesia.

 

Assessing the Performance of Islamic Banks Using the Sharia Conformity and Profitability (SCNP) Model and the Sharia Maqashid Index (SMI) in Islamic Commercial Banks in Indonesia for the 2012-2020 Period

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This study aims to explain the method of analyzing the Islamic banks performance using the Sharia Maqashid Index and Sharia Conformity and Profitability methods. The research method used to analyze is descriptive quantitative, while the sample that been conducted to the research are financial statements of 6 Islamic commercial banks in Indonesia. The research results show that, using the Sharia Maqashid Index, Islamic banks in the research sample show unsatisfactory performance, because of the three work indicators, only the mashlahah performance indicator is optimally fulfilled. Meanwhile, using the Sharia Conformity Index method, five out of six Islamic banks are in quadrant 3 (Upper Right Quadrant).