J-Reb : Journal- Research of Economic dan Bussiness Analysis Of The Influence Of Islamic Income Ratio (Isir) And Equitable Distribution Ratio (Edr) On The Profitability Of Sharia Banks In Indonesia

This study aims to analyze the effect of Islamic Income Ratio (IsIR) and Equitable Distribution Ratio (EDR) on the profitability of Islamic banks in Indonesia for the period 2013-2020. This study uses a quantitative approach with secondary data. The analysis technique used is multiple linear regression where Islamic Income Ratio (IsIR) and Equitable Distribution Ratio (EDR) as independent variables and profitability proxied by Return On Assets (ROA) as the dependent variable with data processing analysis tools using SPSS 22.0. The results showed that partially Islamic Income Ratio (IsIR) had a positive and significant effect on profitability with a significance value of 0.000 less than 0.05. The results of subsequent research Equitable Distribution Ratio (EDR) has a positive and significant effect on profitability with a significance value of 0.000 less than 0.05. Simultaneously, Islamic Income Ratio (IsIR) and Equitable Distribution Ratio (EDR) have an effect on profitability with a significance value of 0.000, less than 0.05.


INTRODUCTION
In Indonesia, the development of total Islamic banking assets from year to year continues to experience positive growth. This can be seen from several aspects of Islamic banking, such as the development of the number of offices and the number of assets of Islamic banks which have increased significantly from year to year. The development and increase in total assets owned by Islamic banks requires Islamic banks to be able to manage these assets efficiently so as to obtain maximum profits. Achieving these profits is a challenge for Islamic banks because the company's development can be seen through the company's management ability to manage resources in creating value for the company. communities, employees, investors and companies) divided by the total income that has been deducted by zakat and taxes.
Based on the research background, the formulation of this research is whether Islamic income ratio (isir) and equitable distribution ratio (EDR) affect the profitability of Islamic banks in Indonesia? Next, based on the research formulation, the purpose of this study is to analyze the effect of Islamic income ratio (isir) and equitable distribution ratio (EDR) on the profitability of Islamic banks in Indonesia.

Return On Asset (ROA).
Based on the research background, the formulation of this research is whether Islamic income ratio (isir) and equitable distribution ratio (EDR) affect the profitability of Islamic banks in Indonesia?. Next, based on the research formulation, the purpose of this study is to analyze the effect of Islamic income ratio (isir) and equitable distribution ratio (EDR) on the profitability of Islamic banks in Indonesia..

Islamic Income Ratio (IsIR)
Islamic Income Ratio (IsIR) is a ratio used to calculate the percentage of halal income with the total income given as a whole. The value of halal income can be obtained through Islamic Bank fund management income as mudharib.

Equitable Distribution Ratio (EDR)
Equitable Distribution Ratio (EDR) is a ratio used to measure what percentage of income is distributed to stakeholders as seen from the amount of money spent on qards and donations, employee expenses, dividend payments to shareholders, and the bank itself.

Research concept framework
Based on the theory put forward, the framework of the research concept in this study is as follows:

METHOD
The type of research used in this research is descriptive quantitative analysis, using secondary data in the form of numbers. This study uses secondary data from the publication of Islamic Banking Financial Reports, through the OJK website, in the form of Islamic income ratio (isir), equitable distribution ratio (EDR) and return on assets (ROA) data. The data collection technique used is the Library Technique and Documentation Technique. The data analysis technique in this study used the classical assumption test and multiple linear regression to determine the relationship between variables. In addition, the technique of multiple linear analysis is used, which is a model in which the dependent

J-Reb : Journal-Research of Economic dan Bussiness
journal homepage: https://journal.aira.or.id/index.php/j-reb 6 variable depends on two or more independent variables or a technique for determining the correlation between two or more independent variables and the dependent variable.
Multiple regression model consisting of two independent variables and one dependent variable.
In accordance with the variables studied, the multiple linear regression equation

RESULTS AND DISCUSSIO
This test was conducted to find out partially the independent variables had a significant effect or not on the dependent variable. This test is carried out using a two-way test. T test is used to test whether each independent variable (independent) individually or partially has a significant effect on the dependent variable (dependent). The results of the f test (simultaneous testing and t-test (partial testing) are as follows:

CONCLUTION
Islamic Income Ratio (IsIR) is a ratio used to calculate the percentage of halal income with the total income given as a whole with the aim of seeing how much halal income is owned or earned. High halal income will be one measure that shows the good management of the Bank's finances. Improved financial performance will have an impact on increasing the profitability of the Bank which will have implications for increasing Return On Assets (ROA). Return On Assets (ROA) is a ratio used to measure the company's ability in this case is the Bank in obtaining profits (profit) as a whole. The greater the Return On Assets (ROA) owned by a bank, the greater the level of profit achieved by the bank and the better the position of the bank in terms of asset use..
Equitable Distribution Ratio (EDR) is a ratio used to measure what percentage of income will be distributed to stakeholders as seen from the amount of money spent on qards and donations, employee expenses, dividend payments to shareholders, and the bank itself. Equitable Distribution Ratio (EDR) can also be used to see the size of the average distribution of income to a number of stakeholders. The greater the distribution given to the stakeholders, in this case the stakeholders, will indicate that the financial performance owned has also increased. Increasing financial performance will increase profitability which will have implications for increasing Return On Assets (ROA).