Pengaruh Pendapatan Valuta Asing Dan Biaya Promosi Terhadap Laba Di PT. Bank Muamalat Periode 2015-2019

  • Dede Yusuf Hidayat college student
  • Nunung Nurhasah Universitas Singaperbangsa Karawang
  • Didit Supriyadi Universitas Singaperbangsa Karawang

Abstract

In this study aims to examine the effect of foreign exchange earnings and promotional costs on profits of PT. Bank Muamalat. The data source in this study is secondary data in the form of published financial reports. The analysis of this method uses multiple regression with SPSS data processing techniques. From the analysis test states 1) There is a significant positive effect of Foreign Exchange Income and Promotion Costs. In the multiple linear regression test, the calculated F value is 8.339, higher than F table 3.49, the significance level is 0.003 <0.005, which means that there is a significant positive effect simultaneously. Personally, the Foreign Exchange Income variable provides a coefficient value of 3.516 with a sigma of 0.003 which means that it has a significant positive effect and Promotion Costs of 2.309 with a sigma of 0.034, which means that it has a significant positive effect.   Keywords :  Foreign Exchange Earnings; Promotion Costs; Profit

 

References

Antonio, M. S. (2001). Bank Syariah: dari Teori Ke Praktik. Gema Insani.
Ardin. (2018). Pengaruh Biaya Promosi Terhadap Profitabilitas Pada PT. Simpatik Cabang Gowa. Indonesian Journal Of Fundamental Sciences. 4(2): 128-135.
Arifin, Z. (2012). Dasar-dasar Manajemen Bank Syariah. Pustaka Alvabet.
Dalfa, S., Tresnati, R., & Srisusilawati, P. (2018). Kajian Bauran Pemasaran Pembiayaan KPR Islamic Banking Menggunakan Analisis Swot (Studi Kasus pada BPRS Al Salaam Cabang Bandung). Prosiding Hukum Ekonomi Syariah. 696-701.
Harnanto. (2017). Akuntansi Biaya Sistem Biaya Historis. Andi Offseet. Yogyakarta.
Hidayat, L., & Suhandi, S. (2013). Analisis Biaya Produksi dalam Meningkatkan Profitabilitas Perusahaan. Jurnal Ilmiah Manajemen Kesatuan. 1(2): 159-168.
Hidayati, A, N. (2014). Pengaruh Inflasi, BI Rate dan Kurs Terhadap Profitabilitas Bank Syariah di Indonesia. An-Nisbah. 1(1): 73-97.

Maulida, I, S, R. (2019). Pengaruh Biaya Promosi dan Biaya Tenaga Kerja Terhadap Profitabilitas di PT. Bank Syariah Mandiri. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah. 3(1): 15-27.
Oktaviar, C. (2017). Analisa Pengaruh Pengelolaan Valuta Asing Terhadap Potensi Pendapatan Selisih Kurs. Jurnal Ilmiah Manajemen Bisnis. 3(1): 1-11.
Rahmawati, R. (2015). Strategi Peningkatan Efisiensi Biaya Pada Bank Umum Syariah Berbasis Stochastic Frontier Approach dan Data Envelopment Analysis. Buletin Ekonomi Moneter dan Perbankan. 17(4): 1-24.
Ramadhania, R., & Fendra, Y. (2021). Analisis Pengaruh Keunggulan Biaya Dan Diferensiasi Produk Terhadap Penjualan Industri Rotan Adit Furniture Pitameh Kota Padang. INVEST: Jurnal Inovasi Bisnis dan Akuntansi, 2(2), 110-116.
Sudarmadji, A. M., & Sularto, I. (2007). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Tipe Kepemilikan Perusahaan Terhadap Luas Voluntary Disclosure Laporan Keuangan Tahunan. Seminar Ilmiah Nasional PESAT. Lembaga Penelitian Univers.
Yuda, I, M, A., & Sanjaya, I, K, P, W. (2020). Pengaruh Biaya Produksi, Biaya Promosi, Volume Penjualan Terhadap Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Wacana Ekonomi Jurnal Ekonomi, Bisnis, dan Akutansi. 19(1): 35-42.
Published
2022-03-28
How to Cite
Hidayat, D., Nurhasah, N., & Supriyadi, D. (2022). Pengaruh Pendapatan Valuta Asing Dan Biaya Promosi Terhadap Laba Di PT. Bank Muamalat Periode 2015-2019. COSTING : Journal of Economic, Business and Accounting, 5(2), 886-892. https://doi.org/https://doi.org/10.31539/costing.v5i2.2777
Abstract viewed = 0 times
PDF downloaded = 0 times