This study aims to determine the perception of the Muslim community in West Java on cash waqf. The variables used in this study were knowledge, information and religiosity variables. This research is a quantitative study using Structural Equation Model-Partial Least Square (SEM-PLS) with the WarpPLS tool. The results showed that the variables of knowledge, information and religiosity had a positive effect on the interest to donating cash waqf. Positive public perceptions of cash waqf need to be supported by more massive socialization and education. Obviously, proper regulations also need to be prepared so that the purpose of cash waqf is achieved
Merger and Acquisition is one of firm’s effort to maintain and develop life of firm. Research analyze the difference of the firm’s financial performance pre and post merger and acquisition. The sample uses companies listed on the Indonesia Stock Exchange (IDX) and conducted mergers and acquisitions in 2015. The sample consists of 3 acquirer companies that meet the criteria. This study uses a different test Wilcoxon Signed Ranks Test. The results show that of 5 financial ratios, namely, leverage ratio as measured by Debt to Equity Ratio, activity ratio as measured by Total Asset Turnover, profitability ratio as measured by Return On Assets, Return On Equity, and Operating Profit Margin, and market ratios as measured by Price to Book Value experienced significant changes between before and after the company carried out mergers and acquisitions, except for the liquidity ratio measured by Current Ratio which did not change between before and after mergers and acquisitions.
Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.
This study is aimed at exploring the impact of corporate governance on dividend policy. The study was undertaken on the banking sector indexed in Indonesian Stock Exchange from 2009 to 2019. The method of data analysis used logistic regression and ordinary least squares regression. The findings demonstrated that four of five criteria of Corporate Governance had a major impact on dividend policy, such as propensity to pay dividends and dividend pay-out ratio. Institutional ownership, board of directors' size and audit committee size have a positive influence on propensity to pay dividends while the female board of directors has a negative effect. This study did not show that independent board of commissioners had a substantial impact on the propensity to pay dividends and dividend pay-out ratio. The findings of this research contribute to the financial literature, in particular the relationship between corporate governance and dividend policy. These findings should be properly taken for consideration among investors when making decisions on their investments.
This study aims to determine the significant difference between the financial performance of PT Bank Woori Saudara Indonesia 1906, Tbk pre-merger and post-merger. The indicators used in this study are financial ratios consisting of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return On Assets (ROA), and Operating Costs to Operating Income (BOPO) obtained from the annual financial report of PT Bank Woori Saudara Indonesia 1906, Tbk in 2009-2019. The data analysis method used was the non-parametric Wilcoxon signed-rank test. The results showed that there were significant differences in LDR, ROA, and BOPO, while in NPL and CAR there were no significant differences.
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