Main Article Content
Abstract
ABSTRACT
Expense efficiency is one of the ways to gain a bigger profit. Profit, as a component of financial performance measures, indicates the management capability in handling finance issues, such as operational expenses. This study discusses the operational expenses efficiencies related to bad credit or financing problems and liquidity adequacy. The results of this study show that Non Performing Financing (NPF) significantly affects the operational cost efficiency of Islamic Banks in Indonesia as much as 40.2%. It means that in the event of Non Performing Financing (NPF), operational expenses is expected to be inefficient because a significant part of the expenses would be allocated for backup or to erase productive assets collectability. Meanwhile, the liquidity adequacy does not significantly affect the efficiency of the operational expenses. Simultaneously, both of these variables have an important role in the financial performance since they give an overview of their role in the operating expenses efficiency by 20.8%.Keywords
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References
- DAFTAR PUSTAKA
- Abedifar, P., Molyneux, P., Tarazi, A. 2013. Risk in Islamic Banking. Review of Finance , 17, 2035-2096.
- Afkar, Taudlikhul. 2012. Pengaruh Pembiayaan yang diberikan Terhadap Dana Pihak Ketiga pada Perbankan Syariah di Indonesia (Bank Umum Syariah dan Unit usaha Syariah). Jurnal Studi Islam An Najah, Vol. 2 No.1 September 2012
- ---------------------. 2014. Pengaruh Non Performing Finance Terhadap Likuiditas Perbankan Syariah di Indonesia (Studi Kasus Pasca Krisis Keuangan Global). Jurnal Ekosiana. Vol.1, No.2 September 2014
- ---------------------. 2015. Pengaruh Risiko Kredit Terhadap Kecukupan Modal Perbankan Syariah di Indonesia. Jurnal Ekosiana. Vol.2, No.2 September 2015
- Aini, Nur .2013. Pengaruh CAR, NIM, LDR, NPL, BOPO, dan Kualitas Aktiva Produktif Terhadap Perubahan Laba (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di BEI) Tahun 2009–2011. Dinamika Akuntansi, Keuangan dan Perbankan. Mei 2013, Hal: 14 - 25 Vol. 2, No. 1
- Almilia, Luciana Spica dan Herdiningtyas, Winny. 2005. Analisis Rasio CAMEL terhadap Prediksi Kondisi Bermasalah pada Lembaga Perbankan Periode 2000—2002.Jurnal Akuntansi dan Keuangan. 7 (2): h: 131—147
- Ambo Aman. 2013. Analisis Kinerja Keuangan Dengan Menggunakan Metode Camel Pada Bank Umum Swasta Nasional Devisa Di Indonesia Tahun 2007-2011. UNHAS Makassar
- Angbazo, L. 1997. Commercial Bank Net Interest Margin, Default Risk, Interest-Rate Risk, and Off-Balance Sheet Banking. Journal of Banking and Finance. Vol 21, Page 55-87
- Bahtiar, Usman. 2003. Analisis Rasio Keuangan Dalam Memprediksi Perubahan Laba Pada Bank-Bank di Indonesia. Media Riset Bisnis
- Bank Indonesia. 2010. Krisis Global dan Penyelamatan Sistem Perbankan Indonesia. Jakarta : Humas Bank Indonesia
- Beck, T dkk. 2013. Islamic vs. Conventional banking: Business model, efficiency and stability. Journal of Banking and Finance. Vol. 37, Page 443-447.
- Bourkhis, K., dan Nabi, M. S. 2013. Islamic And Conventional Bank’s Soundness During The 2007-2008 Financial Crisis. Review of Financial Economics. Vol. 22, Page 68-77.
- Dendawijaya, L. 2005. Manajemen Perbankan Edisi 2. Bogor : Ghalia Indonesia
- Dewi, dkk. 2015. Analisis Pengaruh NIM, BOPO, LDR, DAN NPL Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Yang Terdaftar Pada Bursa Efek Indonesia Periode 2009-2013). e-Journal S1 Akuntansi Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 Volume: 3 No. 1 Tahun 2015
- Harun, Usman. 2016. Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA. Jurnal Riset Bisnis dan Manajemen, Vol 4,No.1, 2016: 67-82
- Hasan, Maher dan Dridi, Jemma. 2010. The Effects of The Global Crisis on Islamic and Conventional Banks : A Comparative Study. IMF Working Paper WP/10/201
- Judisseno, Rimsky K. 2005. Sistem Moneter dan Perbankan di Indonesia. Jakarta : PT. Gramedia Pustaka Utama.
- Kuncoro, Mudrajad dan Suhardjono. 2002. Manajemen Perbankan Teori dan Aplikasi. Yogyakarta : BPFE UGM
- Listyorini Wahyu Widati. 2012. Analisis Pengaruh Camel Terhadap Kinerja Perusahaan Perbankan Yang Go Publik (analysis the influence of camel (car, ppap, der, bopo, ldr) toward performance of banking companies in indonesia). Dinamika Akuntansi, Keuangan dan Perbankan, Nopember 2012, Hal: 105 – 119 Vol. 1, No. 2
- Muhammad. 2005. Manajemen Perbankan Syariah. Yogyakarta: UUP AMPY KPN
- Olson, Irwin. D. Dan Zoubi,T.A. 2008. Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. The International Journal of Accounting, 43, 45-65.
- Rajhi, W. 2012. Islamic Banks and Financial Stability: A Comparative Empirical Analysis between MENA and Southeast Asian Countries. Laboratory of Economics Applied to Development (LEAD). University of Toulon-Var, May 1, 2012. Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2010126. Access 2015
- Siamat, Dahlan. 2005. Manajemen Lembaga keuangan. Edisi 4. Jakarta : Badan penerbit Fakultas Ekonomi Universitas Indonesia
- Sutojo, Siswanto. 2008. Seri Manajemen Perbankan No.6 - Strategi Manajemen Kredit Perbankan Umum : Konsep, Teknik dan Kasus. Jakarta : Damar Mulia Pustaka.
References
DAFTAR PUSTAKA
Abedifar, P., Molyneux, P., Tarazi, A. 2013. Risk in Islamic Banking. Review of Finance , 17, 2035-2096.
Afkar, Taudlikhul. 2012. Pengaruh Pembiayaan yang diberikan Terhadap Dana Pihak Ketiga pada Perbankan Syariah di Indonesia (Bank Umum Syariah dan Unit usaha Syariah). Jurnal Studi Islam An Najah, Vol. 2 No.1 September 2012
---------------------. 2014. Pengaruh Non Performing Finance Terhadap Likuiditas Perbankan Syariah di Indonesia (Studi Kasus Pasca Krisis Keuangan Global). Jurnal Ekosiana. Vol.1, No.2 September 2014
---------------------. 2015. Pengaruh Risiko Kredit Terhadap Kecukupan Modal Perbankan Syariah di Indonesia. Jurnal Ekosiana. Vol.2, No.2 September 2015
Aini, Nur .2013. Pengaruh CAR, NIM, LDR, NPL, BOPO, dan Kualitas Aktiva Produktif Terhadap Perubahan Laba (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di BEI) Tahun 2009–2011. Dinamika Akuntansi, Keuangan dan Perbankan. Mei 2013, Hal: 14 - 25 Vol. 2, No. 1
Almilia, Luciana Spica dan Herdiningtyas, Winny. 2005. Analisis Rasio CAMEL terhadap Prediksi Kondisi Bermasalah pada Lembaga Perbankan Periode 2000—2002.Jurnal Akuntansi dan Keuangan. 7 (2): h: 131—147
Ambo Aman. 2013. Analisis Kinerja Keuangan Dengan Menggunakan Metode Camel Pada Bank Umum Swasta Nasional Devisa Di Indonesia Tahun 2007-2011. UNHAS Makassar
Angbazo, L. 1997. Commercial Bank Net Interest Margin, Default Risk, Interest-Rate Risk, and Off-Balance Sheet Banking. Journal of Banking and Finance. Vol 21, Page 55-87
Bahtiar, Usman. 2003. Analisis Rasio Keuangan Dalam Memprediksi Perubahan Laba Pada Bank-Bank di Indonesia. Media Riset Bisnis
Bank Indonesia. 2010. Krisis Global dan Penyelamatan Sistem Perbankan Indonesia. Jakarta : Humas Bank Indonesia
Beck, T dkk. 2013. Islamic vs. Conventional banking: Business model, efficiency and stability. Journal of Banking and Finance. Vol. 37, Page 443-447.
Bourkhis, K., dan Nabi, M. S. 2013. Islamic And Conventional Bank’s Soundness During The 2007-2008 Financial Crisis. Review of Financial Economics. Vol. 22, Page 68-77.
Dendawijaya, L. 2005. Manajemen Perbankan Edisi 2. Bogor : Ghalia Indonesia
Dewi, dkk. 2015. Analisis Pengaruh NIM, BOPO, LDR, DAN NPL Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Yang Terdaftar Pada Bursa Efek Indonesia Periode 2009-2013). e-Journal S1 Akuntansi Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 Volume: 3 No. 1 Tahun 2015
Harun, Usman. 2016. Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA. Jurnal Riset Bisnis dan Manajemen, Vol 4,No.1, 2016: 67-82
Hasan, Maher dan Dridi, Jemma. 2010. The Effects of The Global Crisis on Islamic and Conventional Banks : A Comparative Study. IMF Working Paper WP/10/201
Judisseno, Rimsky K. 2005. Sistem Moneter dan Perbankan di Indonesia. Jakarta : PT. Gramedia Pustaka Utama.
Kuncoro, Mudrajad dan Suhardjono. 2002. Manajemen Perbankan Teori dan Aplikasi. Yogyakarta : BPFE UGM
Listyorini Wahyu Widati. 2012. Analisis Pengaruh Camel Terhadap Kinerja Perusahaan Perbankan Yang Go Publik (analysis the influence of camel (car, ppap, der, bopo, ldr) toward performance of banking companies in indonesia). Dinamika Akuntansi, Keuangan dan Perbankan, Nopember 2012, Hal: 105 – 119 Vol. 1, No. 2
Muhammad. 2005. Manajemen Perbankan Syariah. Yogyakarta: UUP AMPY KPN
Olson, Irwin. D. Dan Zoubi,T.A. 2008. Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. The International Journal of Accounting, 43, 45-65.
Rajhi, W. 2012. Islamic Banks and Financial Stability: A Comparative Empirical Analysis between MENA and Southeast Asian Countries. Laboratory of Economics Applied to Development (LEAD). University of Toulon-Var, May 1, 2012. Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2010126. Access 2015
Siamat, Dahlan. 2005. Manajemen Lembaga keuangan. Edisi 4. Jakarta : Badan penerbit Fakultas Ekonomi Universitas Indonesia
Sutojo, Siswanto. 2008. Seri Manajemen Perbankan No.6 - Strategi Manajemen Kredit Perbankan Umum : Konsep, Teknik dan Kasus. Jakarta : Damar Mulia Pustaka.