"Research Aims: Some Islamic banks have experienced decreasing performance after spinning off from the parent company, and it is presumed that the amount of capital may have contributed to the decline. Hence, this paper aims to find a minimum amount of capital that Islamic banks must own after spin-offs in order to be able to compete in the market and to achieve excellent performance. Design/Methodology/Approach: We employ the OLS method for small banks (assets below Rp 5 trillion) with variable Capital as the dependent variable and Bank Performance (ROA, ROE, BOPO, and NPL) as the independent variable. We conduct several rounds of regression analysis by including different dummy variables to capture an increase in bank performance when certain capital limits are applied. Various results of the interaction between Capital and Bank Performance are mapped into the frontier line formed by the regression equation. We then compare the frontier results with the actual bank identifier to map the position of each bank relative to the frontier. We add cluster analysis to confirm the results further. Research Findings: Descriptive statistics of the small banks shows that conventional banks perform better in overall performance, efficiency and risk in comparison with the Islamic banks. Several dummy variables are set to represent the size of bank capital (Rp. 800 billion, Rp. 1 trillion, Rp. 1.2 trillion, and Rp. 1.5 trillion), and all dummy variables are significant; the corresponding coefficient reveals that the higher the capital, the better the average performance. Also, the relationship between performance and bank capital is a non-linear (quadratic) relationship that is convex, indicating that capital is not the only critical factor that contributes to the bank’s improvement. The cluster analysis partially confirms that there is a specific pattern of capital in each of the clusters. Theoretical Contribution/Originality: The result of this study is in line with some previous literature on the relationship between capital and bank performance. In banks with small capital, capital has a positive influence on bank performance but has the opposite effect after reaching a certain point. In the literature related to spin-offs in Islamic banking, there are only a few studies about the performance of small banks after the spin-off and even fewer (or none) that discuss the critical role of capital and its relationship with the bank’s performance after the spin-off. Our findings support previous studies conducted by Siswantoro (2014). Managerial Implications in the South East Asian Context: With the implementation of the dual banking system in several southeast Asian countries, many conventional banks have Islamic bank subsidiaries. Findings from this research could help banking regulators in the South East Asian countries to carefully re-evaluate their spin-off strategy for the unit bank, especially regarding the limit of capital requirement before the spin-off. The bigger the capital size, the better the performance of the business unit after the spin-off. Research Limitation & Implications: This research only uses variable capital as a determinant for the bank’s performance after spin-offs. However, as suggested by the resulting R-Squared from the regression formula (66%) and the convex trend line of the frontier analysis, other factors may contribute to the banking performance. Future research should include several other indicators for spin-off success, such as parent-subsidiary relationship (Tubke, 2004; Lindholm-Dahlstrand, 2000) and parent’s size (Cristo and Falk, 2006), credit and liquidity position before spin-offs."
This paper aims to analyze the impact of mining company on financial measurement through Economic Value Added (EVA) and non financial measurement (i.e. health, environment, climate change, economic sustainability, and macroeconomic variables). This study uses qualitative and quantitative analysis method. Result from this study shows that coal mining does not provided added value to the economy, moreover it also has negative impact on environment by contributing largest carbon dioxide emission. In addition, to open new sites for coal mining, coal miners must do deforestation. In terms of health impact, this study find that local people who live near the coal mining site are exposed to health problem. Furthermore, there is also potential conflict with local people. Coal mining also has negative impact on trade balance, exchange rate, and the growth of other sector, particularly when the commodity prices decrease.
Penelitian ini menganalisis pengaruh struktur dan karakteristik dewan direksi dan komite audit terhadap kebijakan keputusan dividen perusahaan pada Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah permodelan regresi LS dan Regresi Logit. Permodelan regresi LS dilakukan untuk melihat pengaruh pengaruh struktur dan karakteristik dewan direksi dan komite audit terhadap kebijakan keputusan dividen perusahaan pada pembayaran dividen dan dividend payout ratio Perusahaan pada Bursa Efek Indonesia. Permodelan regresi Logit dilakukan untuk melihat pengaruh struktur dan karakteristik dewan direksi dan komite audit terhadap dividend decision Perusahaan pada Bursa Efek Indonesia. Kedua regresi tersebut diharapkan dapat saling mengkonfirmasi hasil regresi satu sama lain. Pada penelitian ini ditemukan bahwa jumlah direksi, komposisi direksi wanita, dan jumlah direksi independen secara signifikan mempengaruhi kecenderungan perusahaan untuk membayar dividen serta mempengaruhi tingkat dividend payout ratio.
ABSTRAKMasalah dalam penelitian ini yaitu disiplin belajar .Rumusan masalah dalam penelitian ini yaitu Apakah ada pengaruh kedisiplinan belajar terhadap prestasi belajar Murid SD Negeri Sumanna Kecamatan Tamalate Kota Makassar. Penelitian ini bertujuan untuk mengetahui Pengaruh kedisiplinan belajar terhadap prestasi belajar Murid SD Negeri Sumanna Kecamatan Tamalate Kota Makassar Pendekatan penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian yaitu korelasional yang akan mengungkap pengaruh kedisiplinan belajar terhadap prestasi belajar SD Negeri Sumanna Kecamatan Tamalate Kota Makassar. Populasi adalah seluruh Murid di SD Negeri Sumanna yang berjumlah 240 murid sampel yaitu seluruh murid kelas V SD Negeri Sumanna Kecamatan Tamalate Kota Makassar dengan jumlah 50 murid SD Negeri Sumanna Kecamatan Tamalate Kota Makassar. Mengingat bahwa populasi penelitian sampel besar maka penulis menggunakan teknik purposive sampling teknik pertemuan secara langsung yang diukur adalah kedisiplinan belajar dengan prestasi belajar. Untuk Variabel kedisiplinan belajar, diukur dengan menggunakan angket yang disebarkan pada ke 50 orang murid kelas V yang terpilih sebagai responden penelitian. Variabel prestasi belajar didapat dari nilai rata-rata lapor murid dilihat dari hasil belajar. Data kedisiplinan belajar di peroleh nilai rata-rata yaitu 70.02 dan prestasi belajar di peroleh nilai rata-rata yaitu 81.02. Untuk data kedisiplinan belajar dan prestasi belajar diperoleh rhitung sebesar 0,69 dan nilai rtabel untuk n =50 yaitu 0,279 Nilai rhitung>rtabel berarti terdapat pengaruh kedisiplinan belajar terhadap prestasi belajar siswa di SD
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