THE INFLUENCE OF INFLATION, BI RATE AND NON PERFORMING FINANCE ON PROFITABILITY 2014-2018 PERIOD

Tria Inventa, Solihin Sidik

Abstract


The purpose of this study was to determine, explain and analyze the partial and simultaneous influence of Inflation, Bi Rate and Non Performing Finance on Profitablity. The independent variables used in this study are Inflas, BI Rate and Non Perfoming Finance while the dependent variable in this study is profitability. The population in this study is the 2014-2018 Sharia General Banking Company. The sampling technique used is purposive sampling. The method used in this research is descriptive and verification methods. Based on the results of the analysis of research data, several conclusions are obtained as follows: (1) Inflation partially has a negative effect and significant Profitability at Sharia Commercial Banks in the study period, BI Rate partially has no effect on Profitability at Sharia Commercial Banks in the study period and Non Performing Finance has a negative effect and significant towards profitability at Islamic commercial banks in the research period. (2) Inflation, BI Rate and Non Performing Finance have a positive and significant effect on profitability (ROA) at Islamic Commercial Banks in the study period.


Keywords


Profitability, Inflation, BI Rate, Non-Performance Finance

Full Text:

PDF

References


Achsani, N. A., Tambunan, M., & Mulyo, S. A. (2012). Impact of fiscal policy on the agricultural development in an emerging economy: Case study from the South Sulawesi, Indonesia. International Research Journal of Finance and Economics, 96, 101-112.

Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.

Adiningrat, A. A., Arsal, M., Akhmad, A., Asdar, A., & Arniati, A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Akhmad, A., & Amir, A. (2018). Study of fuel oil supply and consumption in Indonesia. International Journal of Energy Economics and Policy, 8(4), 13.

Akhmad, A., Amir, A., Asdimuh, A., & Syukur, M. (2020). The Development Prospect of the Pinisi Vessel Industry in the Bulukumba Regency Indonesia. International Journal of Innovation, Creativity and Change, 12(10), 183-194.

Akhmad, A., Amir, A., Asdimuh, A., & Syukur, M. (2020). The Existence of Moronene Indigenous Peoples in Hukaea Laea Village, Bombana Regency, Indonesia. International Journal of Innovation, Creativity and Change, 14(1), 288-306.

Akhmad, A., Romadhoni, B., Karim, K., Tajibu, M. J., & Syukur, M. (2019). The impact of fuel oil price fluctuations on Indonesia’s macroeconomic condition. International Journal of Energy Economics and Policy, 9(2), 277-282.

Akhmad, P. (2016). The impact of price subsidy policy of fertilizer on production, demand, and supply of corn in Indonesia. American-Eurasian Journal or Sustainable Agriculture, 10(1), 29-37.

Ali, M. Y. (2022). The Process of Making a Pinisi Boat in Bantobahari District, Bulukumba Regency, Indonesia. European Journal of Engineering and Technology Research, 7(5), 70-75.

Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.

Ajija, S. R., Fathia, M., & Suarni, A. (2010). Tawarruq: Issue & Challenge. Kuala Lumpur: IIUM.

Arniati, A., Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Asriati, A., & Baddu, S. Investasi Online Reksadana: Aspek Hukum dan Perlindungan Bagi Investor Selaku Konsumen. Pleno Jure, 10(1), 521942.

Fitrianti, A. N., Achsanuddin, A. N., & Adelia, S. (2021). Factors Affecting Urbanization in Makassar City. Point of View Research Economic Development, 2(1), 32-41.

Fitrianti, A. N., Achsanuddin, A. N., & Adelia, S. (2021). Factors Affecting Urbanization in Makassar City. Point of View Research Economic Development, 2(1), 32-41.

Fitrianti, A. N., Achsanuddin, A. N., & Adelia, S. (2021). Factors Affecting Urbanization in Makassar City. Point of View Research Economic Development, 2(1), 32-41.

Hafid, A., Karsadi, K., AKHMAD, A., & Syukur, M. (2020). The Existence of Moronene Indigenous Peoples in Hukaea Laea Village, Bombana Regency, Indonesia. International Journal of Innovation, Creativity and Change, 14(1), 288-306.

Jaman, A. (2016). Influence of work environment and organizational culture on job satisfaction and performance of lecturers as intervening at Magister Management Program of Muhammadiyah University of Makassar. Journal Of Advanced Research in Engineering & Management (IJAREM), 1.

Jusriadi, E., Rusydi, M., & Muttalib, A. (2018). Konstruksi Dimensi Intellectual Capital Dalam Mendukung Kinerja Dosen Perguruan Tinggi Muhammadiyah Di Sulawesi Selatan. BALANCE: Economic, Business, Management and Accounting Journal, 15(02).

Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. ATESTASI: Jurnal Ilmiah Akuntansi, 5(1), 16-32.

Jusriadi, E., Syafaruddin, S., & Rusydi, M. (2021). Human capital development of research staff through self-leadership, teamwork management, and culture diversity. Jurnal Minds: Manajemen Ide dan Inspirasi, 8(1), 1-14.

Karim, K., & Tajibu, M. J. (2021). Determination of consumer switching barriers to use prepaid electricity systems in the household sector in Makassar, Indonesia. International Journal of Energy Economics and Policy, 11(1), 193-199.

KR, M. Y. A. R. A. (2022). Effect of Performance Assessment on Employee Career Development at the Human Resources Development Agency of South Sulawesi Province. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1).

KR, M. Y. A. R. A., Yusuf, M., Mariana, L., & Marsuni, N. S. (2023). Interest in Visiting in Terms of City Branding and City Image in Bantimurung Tourism Objects Mars County. Kontigensi: Jurnal Ilmiah Manajemen, 11(1), 320-329.

Marsuni, N. S., Yulitasari, Y., Kartini, K., & Rura, Y. (2023). Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021. Amnesty: Jurnal Riset Perpajakan, 6(1), 1-16.

Meilani, F., & Marsuni, N. S. (2019). Implementasi Program Corporate Social Responsibility (CSR) dan Dampaknya Terhadap Kinerja Keuangan PT. Buana Sanjaya di Papua Barat. Jurnal Ilmu Manajemen Profitability, 3(1), 36-53.

Marsuni, N. S., Said, D., & Indrijawati, A. IMPLEMENTASI TRIPLE BUTTON LINE MELALUI PROGRAM CORPORATE SOCIAL RESPONSIBILTY PADA PT SEMEN TONASA.

Marsuni, N. S., D'Ornay, A., Nersiyanti, N., Habbe, H., & Nagu, N. (2023). Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX). INVOICE: JURNAL ILMU AKUNTANSI, 5(1), 65-78.

Mardiyati, S. (2021, May). Participation and interest in young generations on business distribution of strategic food commodities in South Sulawesi. In IOP Conference Series: Earth and Environmental Science

Romadhoni, B. (2020). Household electricity demand in South Sulawesi, Indonesia. International Journal of Energy Economics and Policy.

Romadhoni, B., Akhmad, A., Naldah, N., & Rossanty, N. P. E. (2023). Purchasing Decisions Effect of Social Media Marketing, Electronic Word of Mouth (eWOM), Purchase Intention. Journal of Accounting and Finance Management, 4(1), 74-86.

Rusydi, M. (2021). The impact of CEO narcissism behavior on firm performance through earnings management. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 53-60.

Rum, M. (2018). Conversion of Federal Tax Collection to Local Government. International Research Journal of Finance and Economics, (165).

Rum, M., & KUSUMAWARDANI, A. (2020). Industrial growth and environmental resource toward the tax potential: a case study in South Sulawesi Province. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 201-210.

Salim, A., Rustam, A., Haeruddin, H., Asriati, A., & Putra, A. H. P. K. (2020). Economic strategy: Correlation between macro and microeconomics on income inequality in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(8), 681-693.

Suriyani, A., Saleh, S., & Akhmad, A. (2023). Capacity Building Empowerment of Weaver Groups Through Weaving Business Innovation at the Ikat Jata Kapa Weaving Center in Sikka Regency, East Nusa Tenggara Province, Indonesia, Indonesia. European Journal of Development Studies, 3(2), 59-68.

Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.

Suarni, A., Asriati, A., Masnan, S., & Fitriani, F. (2019). Factors Motivating The Local Community of Belawa, Wajo Regency, South Sulawesi Province to Engage in Edible Bird’s Nest Industry In The Perspective of Islamic Business Ethics. Muhammadiyah International Journal of Economics and Business, 2(2), 183-194.

Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.

Suarni, A., Asriati, A., Masnan, S., & Fitriani, F. (2019). Factors Motivating The Local Community of Belawa, Wajo Regency, South Sulawesi Province to Engage in Edible Bird’s Nest Industry In The Perspective of Islamic Business Ethics. Muhammadiyah International Journal of Economics and Business, 2(2), 183-194.

Wahjono, S. I., Fam, S. F., Pakkanna, M., Rasulong, I., & Marina, A. (2021). Promoting creators intentions: Measurement of crowdfunding performance. International Journal of Business and Society, 22(3), 1084-1101.

Wahjono, S. I., Marina, A., Rasulong, I., & Fen, F. S. (2020). Leave management information system using InsideDPS software for the efficiency of human resources management. Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control, 211-218.

Rahman, A., & Rasulong, I. (2015). Empowerment of Creative Economy to Improve Community Incomes in Takalar Regency. IOSR Journal of Business and ManagementVer, 17(4), 2319-7668.

Pakkanna, M., Rasulong, I., & Akhmad, S. I. W. (2020). Microfinance institutions and women empowerment: evidence in the rural areas of Tangerang, Indonesia. International Journal of Scientific and Technology Research, 9(2), 3994-3999.

Rahim, A. R. (2020). Interpersonal Skills and the Impact of Managerial Performance Through Organizational Commitments.

Nurbaya, S., & Rasulong, I. (2020). Competence, Work Culture and Performance of Honorary Teachers in Makassar Elementary School. European Journal of Business and Management Research, 5(2).

Asfia Murni. 2013. Ekonomika Makro. Bandung: PT Refika Aditama

Dwi, Prastowo. 2011. Analisis Laporan Keuangan Konsep dan Aplikasi. Edisi. Ketiga. Cetakan Pertama. Yogyakarta: UPP STIM YKPN

Fahmi, Irham. 2017. Analisis Laporan Keuangan. Bandung: Alfabeta.

Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Kedelapan. Semarang : Universitas Diponegoro.

Hanafi, Mahduh dan Abdul Halim, 2012, Analisis Laporan Keuangan. Yogyakarta: (UPP) STIM YKPN.

Harahap, Sofyan Syafari. 2015. Teori Akuntansi. Jakarta: Rajawali Pers.

Harnanto. 2019. Dasar-Dasar Akuntansi. Yogyakarta: ANDI

Harrison Jr, Walter T., Charles T. Horngren, C Willian Thomas, dan Themin Suwardy. 2011. Akuntansi Keuangan: Erlangga

Kasmir. 2015. Analisis Laporan Keuangan. Jakarta: PT Raja Grasindo Persada

Kasmir. 2014. Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. Jakarta: PT. Rajagrafindo Persada

Kieso, Weygandt. 2011. Intermediate Accounting edisi tahun 2011. Jakarta: Erlangga.

Muhardi Werner R. 2013 . Analisis Laporan Keuangan Proyeksi dan. Valuasi Saham,.Jakarta: Salemba empat.

Natsir, M. 2014. Ekonomi Moneter dan Perbankan Sentral. Jakarta: Mitra Wacana Media.

Prastowo, Dwi. 2011. Analisis laporan Keuangan. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

Pura, Rahman. 2013. Pengantar Akuntansi 1 Pendekatan Siklus Akuntansi, Jakarta: Erlangga

R. Latumaerisa, Julius. 2012. Manajemen Bank Umum. Jakarta: Salemba Empat

Sadeli, H. Lili M. 2016. Dasar-Dasar Akuntansi. Jakarta: Bumi Aksara.

Sartono, Agus. 2012. Manajemen Keuangan Teori dan Aplikasi. Edisi4. Yogyakarta: BPFE

Subramanyam, dkk. 2013. Analisa Laporan Keuangan. Jakarta: Salemba Empat.

Sugiyono. 2014. Metode Penelitian Kuntitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Sugiyono. 2017. Metode Penelitian Kuntitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Sujarweni, V. Wiratna. 2019. Pengantar Akuntansi. Yogyakarta: Pustaka Baru Press

Sukirno, Sadono. 2011. Makro Ekonomi Teori Pengantar. Edisi Ketiga. Jakarta. Rajawali Pers

Sunariyah. 2013. Pengantar Pengetahuan Pasar Modal (Edisi 6). Yogyakarta : UPP. STIM YKPN, Yogyakarta

Tandelilin, Eduardus. 2010. Portofolio dan Investasi Teori dan Aplikasi. Edisi pertama. Yogyakarta : Kanisius

B. JURNAL

Aldian Syah, Toufan. 2018. “Pengaruh Inflasi, BI Rate, NPF dan BOPO terhadap Profitabilitas Bank Umum Syariah Di Indonesia”. Jurnal Ekonomi Islam Vol.6 No. 1 Januari - Juni 2018

Edhi Satriyo Wibowo, Muhammad Syaichu. 2013. “Analisis Pengaruh Suku Bunga, Inflasi, CAR, BOPO, NPF terhadap Profitabilitas Bank Syariah”. Diponegoro Journal of Accounting Vol 2 No. 2 E-ISSN: 2337-3792

Erna Handayani, Naelati. 2019. “The Determinants of Islamic Commercial Bank Profitability in Indonesia during 2012-2018”. The International Journal of Business Management and Technology

Fitria Zulifiah, Joni. 2014. “Pengaruh Inflasi, BI rate, CAR, NPF, BOPO terhadap Profitabilitas Bank Umum Syariah”. Jurnal Ilmu Manajemen Volume 2 Nomor 3 Juli 2014

Glenda Kalengkongan. 2013. ” Pengaruh inflasi dan suku bunga Terhadap Return On Asset (Roa) Pada Industri Perbankan Yang Go Public Di Bursa Efek Indonesia”. Jurnal EMBA 737 Vol.1 No.4 Desember 2013, Hal. 737-747

Mawaddah, Nur. 2015. “Faktor-faktor yang memperngaruhi Profitabilitas di Bank Syariah”. Etikonomi Volume 14 (2), Oktober 2015

Mayogi, Dien Gusti dan Fidiana. 2016. “Pengaruh Profitabilitas, Kebijakan Deviden dan Kebijakan Uang Terhadap Nilai Perusahaan”. Jurnal Ilmu Riset Akuntansi. Volume 5 No. 1

Medina Almunawwaroh, Rini Marliana. 2018. “Pengaruh CAR, NPF dan FDR terhadap profitabilitas Bank Syariah Di Indonesia”. Jurnal Ekonomi dan Keuangan Syariah Vol. 2 No. 1 January 2018 Page 1-18

Ratnawaty Marginingsih. 2018.” Faktor-faktor yang memperngaruhi Profitabilitas di Bank Syariah Di Indonesia”. Journal Ecodemice Vol 2 No.1 15 April 2018; E-ISSN: 2549-8932; ISSN: 2355-0219

Tri Cahyani, Yutisa. 2018. “Pengaruh Inflasi, Suku Bunga (BI Rate), Produk Domestik Bruto (PDB) Terhadap ROA (Studi Pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Tahun 2009-2016)”. Jurnal Ekonomi dan Perbankan Syariah

Vista Qonitah Qotrun Nuha, Ade Sofyan Mulazi. 2018. “Pengaruh NPF, BOPO dan Pembiayaan Bagi Hasil terhadap Profitabilitas Bank Umum Syariah Di Indonesia”. Journal of Islamic Economic Volum 2 No.2 42 Juli 2018 E-ISSN 2548-3544; P-ISSN: 2549-0850




DOI: https://doi.org/10.26618/jeb.v17i1.5464

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Jurnal Ekonomi Balance

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
Balance : Journal of Economics

Is Licenced Under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats

Flag Counter