This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.
<p>This study investigates the factors that influence the pricing of mudharabah financing as offered by Islamic Banks in Indonesia. Specifically, this study examines whether the operational cost to operating income (BOPO), risk factor and spread significantly influences the pricing of mudharabah financing. This study uses a quantitative method based on secondary data derived from the Islamic banks' financial statements for the period of 2014-2018. Purposive sampling is utilized, with the total 9 Islamic Commercial Banks being the samples that meet the criteria, resulting in 45 units of analysis for five years observation. This study uncovers that all of the three independent variables affect the dependent variable simultaneously. From the partial results, only two variables that affect the pricing of mudharabah financing, i.e. risk factors and spread. Meanwhile BOPO was found to have no association with the pricing of mudharabah financing. This study implies that pricing of mudharabah financing may be largely dependent of the risk factors and spread rather than the consideration on the operational cost to the operational income.</p>
Research in the field of disaster has been growingly and widely conducted primarily in response to the local and global disaster phenomena which has also witnessed an increasing trend over the time. Meanwhile, social capital has been recognized as a key element in disasters’ recovery and resilience. This study employs qualitative standpoint to identify the findings and themes of research linking the issues of disaster and social capital. In selecting and critically appraising all the relevant studies in the topic of disaster and social capital, systematic review method was adopted. Using the Scopus database to identify relevant articles, this study reviewed 39 articles published in (accounting and business) journals indexed in Scopus from 1990 to 2020. The finding identifies several research themes within the interaction of disaster and social capital. Five sub-clusters were identified consisting of research focused on bridging social capital, bonding social capital, the factors, the role, social participation, and obstacles. Findings from each sub-cluster were mapped out and it generally indicates somehow synchronous patterns of findings from each cluster indicating the various essential roles of social capital were highlighted for the disaster resilience and recovery process.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.