Profit distribution management by Islamic banks: An empirical investigation

2012 ◽  
Vol 52 (3) ◽  
pp. 333-347 ◽  
Author(s):  
Sayd Farook ◽  
M. Kabir Hassan ◽  
Gregory Clinch
Keyword(s):  
Empirical Investigation ◽  
Islamic Banks ◽  
Distribution Management ◽  
Profit Distribution

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

2020 ◽  
Vol 5 (1) ◽  
pp. 86-106
Author(s):  
Shamrez Ali ◽  
◽  
Daniyal Hassan ◽  
Mubeen Butt ◽  
Mian Ali Naimat Pervaiz ◽  
...  
Keyword(s):  
Empirical Investigation ◽  
Islamic Banks ◽  
Distribution Management ◽  
Profit Distribution

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

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Lia Dwi Martika
Keyword(s):  
Quantitative Method ◽  
Sampling Technique ◽  
Gulf Cooperation Council ◽  
Profit Sharing ◽  
Positive Influence ◽  
Islamic Banks ◽  
Test Results ◽  
Distribution Management ◽  
Profit Distribution ◽  
Investment Financing

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.

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

2019 ◽  
Vol 1 (01) ◽  
pp. 13-28
Author(s):  
Indri Dwidya Nurmalawaty Wat ◽  
Icih Icih ◽  
Sri Mulyati
Keyword(s):  
Total Sample ◽  
Regression Method ◽  
Islamic Banks ◽  
Distribution Management ◽  
Factors Affecting ◽  
Profit Distribution ◽  
Independent Variables ◽  
Multiple Regression Method ◽  
Negative Effect ◽  
Period Data

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.

scholarly journals Profit Distribution Management and Islamic Banks’ Market Power in Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 58
Author(s):  
Tastaftiyan Risfandy
Keyword(s):  
Market Power ◽  
Governance Structure ◽  
Policy Implications ◽  
High Price ◽  
Muslim Country ◽  
Islamic Banks ◽  
Distribution Management ◽  
Profit Distribution ◽  
Banking Market ◽  
Conventional Banks

<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>

scholarly journals Factors Affecting Profit Distribution Management in Sharia Banks in Indonesia

2019 ◽  
Author(s):  
Rimi Gusliana Mais ◽  
Hendrawati . ◽  
Herry Eka Putra
Keyword(s):  
Financial Services ◽  
Hypothesis Test ◽  
Capital Adequacy ◽  
Third Party ◽  
Islamic Banks ◽  
Distribution Management ◽  
Factors Affecting ◽  
Profit Distribution ◽  
Capital Adequacy Ratio ◽  
Data Collection Technique

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.

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

2021 ◽  
Vol 8 (1) ◽  
pp. 78-102
Author(s):  
Kiran Shahzadi1 ◽  
Huma MALIK ◽  
Malik Shahzad Shabbir ◽  
Attiya Yasmind
Keyword(s):  
Corporate Governance ◽  
Market Share ◽  
Positive Impact ◽  
Panel Data Analysis ◽  
Profit Sharing ◽  
Capital Adequacy ◽  
Policy Implications ◽  
Islamic Banks ◽  
Distribution Management ◽  
Profit Distribution

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.

scholarly journals Bisnis Bank Syariah : Telisik Faktor Pengaruh Profit Distribution Management

2021 ◽  
Vol 7 (1) ◽  
pp. 311
Author(s):  
Ardiani Ika Sulisytawati ◽  
Aprih Santoso ◽  
Annisa Ulfa
Keyword(s):  
Sampling Method ◽  
Hypothesis Test ◽  
Third Party ◽  
Islamic Banks ◽  
Test Analysis ◽  
Distribution Management ◽  
Financial Report ◽  
Profit Distribution ◽  
Investment Financing ◽  
Management And Development

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

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

2020 ◽  
Vol 8 (2) ◽  
pp. 173
Author(s):  
Tri Utami ◽  
Sri Rezeqi
Keyword(s):  
Commercial Banks ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Third Party ◽  
Operational Cost ◽  
Financial Reports ◽  
Distribution Management ◽  
Operating Income ◽  
Profit Distribution ◽  
Financing Risk

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).

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