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Abstract
This study aims to determine the influence of factors that influence the financial sustainability ratio (FSR) of Sharia Rural Banks (BPRS) on the island of Java in 2013-2018. The variables used in this study are financial sustainability ratio (FSR), non-performing financing (NPF), return on assets (ROA), financing debt ratio (FDR), operational expenses and capital adequacy ratio (BOPO) and capital adequacy ratio (CAR). The samples selected in this study were 23 BPRS most complete out 91 BPRS on the island of Java with a range of research from 2013 to 2018, where the samples were published by the annual financial statements at Bank Indonesia (BI) or at the Financial Services Authority (OJK). Analysis of the data used is panel data regression with the Fixed Effect method using the eviews 9 program tool. In the test results that the CAR variable partially has a significant positive effect on the Financial Sustainability Ratio (FSR) while the BOPO variable partially has a significant negative effect on the Financial Sustainability Ratio (FSR). Based on the results of the BPRS Amanah Sejahtera has the highest FSR value of 6,647.5167, while the lowest FSR value is the Attaqwa SRB of 138,5008.
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Copyright (c) 2019 Fitroh Safaah, Rosida Dwi Ayuningtyas
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References
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Notoatmojo, Iqbal dan Anita Rahmawaty, 2016, “Analisis Faktor-faktor yang mempengaruhi Financial Sustainability Ratio pada Bank Umum Syariah di Indonesia periode 2010-2014”, Jurnal Ekonomi Syariah (EQUILIBRIUM), Vol. 4, No. 1
Purwanti, Evi, 2016, “Pengaruh Efisensi Operasional (BOPO), Risiko Pasar (NIM), Resiko Kredit (NPL, LDR), ROE, CAR Terhadap Kinerja Keuangan Bank Pada Bank Umum Nasional (Studi 10 Bank Umum Berdasarkan Aset Terbesar Periode 2014)”, Skripsi, Prodi Manajemen, Fakultas Ekonomi dan Bisnis, UIN Syarif Hidayatullah Jakarta
Rianasari, Septi, dan Irene Rini Demi Pangestuti, 2016, “Analisis Rasio Kinerja Keuangan Terhadap Financial Sustainability Bank Perkreditan Rakyat (BPR) di Jawa Tengah (Periode 2010-2014)”, Diponegoro Journal of Management, Vol. 5, No. 2
Santoso, Januar, Khairunnisa, dan Dedik Nur Triyanto, 2017, “Pengaruh Capital Adequacy Ratio, Non Performing dan Loan To Deposit Ratio Terhadap Financial Sustainability Ratio”, Jurnal e-Proceeding of Management, Vol. 4, No. 3
Wahyuni, Sri dan Iwan Fakhruddin, 2014, “Analisis Faktor-faktor yang Mempengaruhi Sustainability Ratio Perbankan Syariah di Indonesia”, Paper Akuntansi Syariah FEB-UMS
Otoritas Jasa Kuangan, 2016, Peraturan Otoritas Jasa Kuangan Nomor 03/POJK03/2016
www.Ojk.go.id/ diakses pada bulan November 2018
www.bi.go.id/id/publikasi/laporan-keuangan/bank/bprsyariah/ diakses bulan Oktober 2018
Pernyataan Standar Akuntansi Keuangan (PSAK) No.31 (Revisi 2000)
References
Almilia, Luciana Spica, Shonhadji & Anggraini, 2009, “Faktor-faktor Yang Mempengaruhi Financial Sustainability Ratio pada Bank Umum Swasta Nasional Non Devisa Periode 1995-2005”, Jurnal Akuntansi dan Kuangan, Vol. 11, No. 1
Ayuningtyas, Rosida D, Rosita Wati dan Fitroh Safaah, 2018, “Sustanability of Sharia Rural Bank In Central Java”, Jurnal Ekonomi & Keuangan Islam, Vol. 4, No. 2
Azizah, Winny Salma Nur dan Satria Utama, 2017, “Determinan Non Performing Financing Pada Bank Pembiayaan Rakyat Syariah (BPRS) di Jawa Barat Tahun 2013-2017”, Skripsi, Yogyakarta: Fakultas Agama Islam Universitas Muhammadiyah Yogyakarta
Fauzi, Mahmud, 2018, “Efisiensi Bank Pembiayaan Rakyat Syariah (BPRS) di Provinsi Jawa Tengah”, Jurnal Ekonomi & Keuangan Islam, Vol. 4, No. 1
Fadhila, Banathien Ashlin Noor, 2011 “Analisis Faktor-faktor yang Mempengaruhi Financial Sustainability Ratio pada Bank Umum Swasta Nasional Non Devisa Periode 2003-2009”, Skripsi, Semarang: Fakultas Ekonomi, Universitas Diponegoro
Notoatmojo, Iqbal dan Anita Rahmawaty, 2016, “Analisis Faktor-faktor yang mempengaruhi Financial Sustainability Ratio pada Bank Umum Syariah di Indonesia periode 2010-2014”, Jurnal Ekonomi Syariah (EQUILIBRIUM), Vol. 4, No. 1
Purwanti, Evi, 2016, “Pengaruh Efisensi Operasional (BOPO), Risiko Pasar (NIM), Resiko Kredit (NPL, LDR), ROE, CAR Terhadap Kinerja Keuangan Bank Pada Bank Umum Nasional (Studi 10 Bank Umum Berdasarkan Aset Terbesar Periode 2014)”, Skripsi, Prodi Manajemen, Fakultas Ekonomi dan Bisnis, UIN Syarif Hidayatullah Jakarta
Rianasari, Septi, dan Irene Rini Demi Pangestuti, 2016, “Analisis Rasio Kinerja Keuangan Terhadap Financial Sustainability Bank Perkreditan Rakyat (BPR) di Jawa Tengah (Periode 2010-2014)”, Diponegoro Journal of Management, Vol. 5, No. 2
Santoso, Januar, Khairunnisa, dan Dedik Nur Triyanto, 2017, “Pengaruh Capital Adequacy Ratio, Non Performing dan Loan To Deposit Ratio Terhadap Financial Sustainability Ratio”, Jurnal e-Proceeding of Management, Vol. 4, No. 3
Wahyuni, Sri dan Iwan Fakhruddin, 2014, “Analisis Faktor-faktor yang Mempengaruhi Sustainability Ratio Perbankan Syariah di Indonesia”, Paper Akuntansi Syariah FEB-UMS
Otoritas Jasa Kuangan, 2016, Peraturan Otoritas Jasa Kuangan Nomor 03/POJK03/2016
www.Ojk.go.id/ diakses pada bulan November 2018
www.bi.go.id/id/publikasi/laporan-keuangan/bank/bprsyariah/ diakses bulan Oktober 2018
Pernyataan Standar Akuntansi Keuangan (PSAK) No.31 (Revisi 2000)