The Influence of Promotion Cost and Employee Salary to Income (Loss) Balance at the End Period on Indonesian Islamic Banks 2010-2014

Abstract

The level of profits from the company is affected by factors, which support it, including promotional expenses and salaries of employees. In theory, it should cost promotions positive effect on the level of sales that could increase its profit. However, BRI Syariah promotion expenses in 2010 was in a high state of Rp. 30.972 billion, but the profit showed a decrease of Rp. 10.954 billion. Likewise with the companies go public in early 2015, occurred yield and profit targets are met but not directly proportional to the welfare of employees because salaries have not increased. The purpose of this research is to determine the development costs of promotion and salaries of employees on Islamic Banks in Indonesia in 2010-2014. Then, it observed the development of retained earnings (loss) at the end of the period of Islamic Banks in Indonesia in 2010-2014. Finally, it saw the influence of promotional costs and staff salaries the balance of net income (loss) at the end of the period of Islamic Banks in Indonesia in 2010-2014. The method used in this research is descriptive method associative. Data collection techniques used is documentation. The data analysis is carried out by quantitative method to perform data analysis by measuring variables numbers and perform data analysis with classical assumptions, multiple regression analysis, and hypothesis testing. The results showed that the level of development of the average cost of sale at the Islamic Bank increased from 2010 to 2013, whereas in 2014 there is a decrease. The level of development of the average salary of employees at Bank Syariah has increased significantly from 2010 to 2014. As well as the average rate of growth in retained earnings (loss) at period end Islamic Bank increased in 2010 to 2012, whereas in 2013 to 2014 decline. Partially, it also covered a significant difference between the variable cost of sale of the retained earnings (loss) at end of period. While the variable salary of the employee against retained earnings (loss) at end of period, there was no significant effect. Simultaneously, there is a significant difference between the fee and the Promotion of Employee Salaries to the Retained Earnings (Loss) End of Period.