Pub Date : 2016-05-19DOI: 10.21580/economica.2012.2.2.854
S. Suryani
This study aimed to (1) analyze the condition of Financing to Deposit Ratio (FDR) of Islamic Banking in Indonesia; (2) analyze the profitability of s haria banking in Indonesia; and (3) to analyze the influence of Financing to Deposit Ratio (FDR) of the profitability of s haria banking in Indonesia. This study took samples at Islamic banks in Indonesia including 11 Islamic Banks (BUS), 23 Business Units of Sharia Banking (UUS). The research data is from Islamic Banking Statistics published by Bank Indonesia from January 2008 until December 2010 (Financial Ratio Study to BUS and UUS period 2008-2010). The number of Islamic banks used is 34 banks. The technique uses simple linear regression analysis with the help of the program EVIEWS version 5. The results of analysis is further illustrated as follows: First : Financing to Deposit Ratio (FDR) of sharia banking has an average of 103.65% during the year 2008, 89.70% in 2009 and 94.37% in 2010. Overall, the average Financing to Deposit Ratio (FDR) in the three years is about 98.79%. Second: Return on Asset (ROA) is one of the profitability ratio used to measure the effectiveness of the company in generating profit by leveraging its total asset. Based on the description of the variables, it shows the average Return on Asset (ROA) in 2008 is of 1.77%, 1.98% in 2009 and 1.74% in 2010. This result indicates that the average Return on Asset (ROA) in three years of observation is still above the prevailing bank . Third : The result of regression analysis indicates no significant of Financing to Deposit Ratio (FDR) for Return on Assets (ROA). The quantity t count is 0.475 far below the t table 2.032. The result of study differs from the study of Adi Stiawan (2009), but supports the study of Nurkhosidah Siti (2010) and Yuliani (2007). This study shows no significant effect on bank profitability.
本研究旨在(1)分析印尼伊斯兰银行融资与存款比率(FDR)的状况;(2)分析印尼伊斯兰银行的盈利能力;(3)分析融资存款比(FDR)对印尼伊斯兰银行盈利能力的影响。本研究以印尼的伊斯兰银行为样本，包括11家伊斯兰银行(BUS)，伊斯兰银行的23个业务单位(UUS)。研究数据来自印度尼西亚银行2008年1月至2010年12月发布的伊斯兰银行统计数据(2008-2010年期间对BUS和UUS的财务比率研究)。使用的伊斯兰银行数量为34家。该技术使用简单的线性回归分析，并借助程序EVIEWS version 5。分析结果进一步说明如下:第一:伊斯兰银行2008年的融资与存款比率(FDR)平均为103.65%，2009年为89.70%，2010年为94.37%。总体而言，三年的平均融资存款比(FDR)约为98.79%。第二:资产收益率(ROA)是衡量公司利用其总资产产生利润的有效性的盈利比率之一。根据变量的描述，2008年的平均资产收益率为1.77%，2009年为1.98%，2010年为1.74%。这一结果表明，在三年的观察中，平均资产收益率(ROA)仍然高于主流银行。第三:回归分析结果表明融资存款比(FDR)对资产收益率(ROA)影响不显著。数量t计数为0.475，远低于t表2.032。研究结果与Adi Stiawan(2009)的研究结果不同，但支持Nurkhosidah Siti(2010)和Yuliani(2007)的研究。本研究显示对银行盈利能力无显著影响。
{"title":"ANALISIS PENGARUH FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PERBANKANSYARIAH DI INDONESIA (Rasio Keuangan pada BUS dan UUS Periode 2008-2010)","authors":"S. Suryani","doi":"10.21580/economica.2012.2.2.854","DOIUrl":"https://doi.org/10.21580/economica.2012.2.2.854","url":null,"abstract":"This study aimed to (1) analyze the condition of Financing to Deposit Ratio (FDR) of Islamic Banking in Indonesia; (2) analyze the profitability of s haria banking in Indonesia; and (3) to analyze the influence of Financing to Deposit Ratio (FDR) of the profitability of s haria banking in Indonesia. This study took samples at Islamic banks in Indonesia including 11 Islamic Banks (BUS), 23 Business Units of Sharia Banking (UUS). The research data is from Islamic Banking Statistics published by Bank Indonesia from January 2008 until December 2010 (Financial Ratio Study to BUS and UUS period 2008-2010). The number of Islamic banks used is 34 banks. The technique uses simple linear regression analysis with the help of the program EVIEWS version 5. The results of analysis is further illustrated as follows: First : Financing to Deposit Ratio (FDR) of sharia banking has an average of 103.65% during the year 2008, 89.70% in 2009 and 94.37% in 2010. Overall, the average Financing to Deposit Ratio (FDR) in the three years is about 98.79%. Second: Return on Asset (ROA) is one of the profitability ratio used to measure the effectiveness of the company in generating profit by leveraging its total asset. Based on the description of the variables, it shows the average Return on Asset (ROA) in 2008 is of 1.77%, 1.98% in 2009 and 1.74% in 2010. This result indicates that the average Return on Asset (ROA) in three years of observation is still above the prevailing bank . Third : The result of regression analysis indicates no significant of Financing to Deposit Ratio (FDR) for Return on Assets (ROA). The quantity t count is 0.475 far below the t table 2.032. The result of study differs from the study of Adi Stiawan (2009), but supports the study of Nurkhosidah Siti (2010) and Yuliani (2007). This study shows no significant effect on bank profitability.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"2 1","pages":"153-170"},"PeriodicalIF":0.0,"publicationDate":"2016-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68345509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-19DOI: 10.21580/economica.2012.2.2.851
Rahman El-Junusi
Penelitian ini merupakan eksistensi dari penelitian Asatuan (2004) dan Kiuk (2007), sehingga kombinasi dari kedua penelitian digabung akan memberi model pemberdayaan lembaga madrasah swasta yang berkualitas serta turut serta dalam menggerakkan pembangunan pendidikan dan mencerdaskan kehidupan masyarakat melalui orientasi pembelajaran, motivasi kerja dan komitmen dalam upaya meningkatkan kinerja madrasah swasta. Adapun tujuan penelitian adalah (1) untuk mengetahui pengaruh orientasi pemeblajaran terhadap kinerja madrasah swasta, (2) untuk mengetahui pengaruh motivasi kerja terhadap kinerja madrasah swasta serta (3) untuk mengetahui pengaruh komitmen terhadap kinerja madrasah swasta . Hasil penelitian menunjukkan bahwa (1) Orientasi pembelajaran berpengaruh terhadap kinerja madrasah swasta (2) Motivasi kerja berpengaruh terhadap kinerja madrasah swasta. Serta (3) Komitmen berpengaruh terhadap kinerja madrasah swasta.
{"title":"PENGARUH ORIENTASI PEMBELAJARAN MOTIVASI KERJA DAN KOMITMEN TERHADAP KINERJA MADRASAH SWASTA DI KOTA SEMARANG","authors":"Rahman El-Junusi","doi":"10.21580/economica.2012.2.2.851","DOIUrl":"https://doi.org/10.21580/economica.2012.2.2.851","url":null,"abstract":"Penelitian ini merupakan eksistensi dari penelitian Asatuan (2004) dan Kiuk (2007), sehingga kombinasi dari kedua penelitian digabung akan memberi model pemberdayaan lembaga madrasah swasta yang berkualitas serta turut serta dalam menggerakkan pembangunan pendidikan dan mencerdaskan kehidupan masyarakat melalui orientasi pembelajaran, motivasi kerja dan komitmen dalam upaya meningkatkan kinerja madrasah swasta. Adapun tujuan penelitian adalah (1) untuk mengetahui pengaruh orientasi pemeblajaran terhadap kinerja madrasah swasta, (2) untuk mengetahui pengaruh motivasi kerja terhadap kinerja madrasah swasta serta (3) untuk mengetahui pengaruh komitmen terhadap kinerja madrasah swasta . Hasil penelitian menunjukkan bahwa (1) Orientasi pembelajaran berpengaruh terhadap kinerja madrasah swasta (2) Motivasi kerja berpengaruh terhadap kinerja madrasah swasta. Serta (3) Komitmen berpengaruh terhadap kinerja madrasah swasta.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"2 1","pages":"71-88"},"PeriodicalIF":0.0,"publicationDate":"2016-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/ECONOMICA.2010.1.2.843
Ratno Agriyanto
Along with the development of incorporated company in which the owner no longer manages its own capital to the business but has been entrusted to someone else to manage, so the presence of public accountant is more needed. Similarly to the Islamic economic institutions, auditing this institutions by public accountant is required as well. However, there is possible constraint on the part of public accountants as they graduated from the non-islamic education. So, the purpose of this research is to determine how is the level of preparedness of public accountants to audit the Islamic economic institutions. The methodology used in the research were as follows: (1) data collection method was by spreading the field survey questionnaire. (2) research population was the public accountant in the city of Semarang (3) the analysis used in the research was a descriptive qualitative approach. The result showed that the public accountant is ready to carry out audits toward the Islamic economic institutions.
{"title":"KESIAPAN AKUNTAN PUBLIK MELAKUKAN AUDIT PADA LEMBAGA EKONOMI SYARI’AH","authors":"Ratno Agriyanto","doi":"10.21580/ECONOMICA.2010.1.2.843","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2010.1.2.843","url":null,"abstract":"Along with the development of incorporated company in which the owner no longer manages its own capital to the business but has been entrusted to someone else to manage, so the presence of public accountant is more needed. Similarly to the Islamic economic institutions, auditing this institutions by public accountant is required as well. However, there is possible constraint on the part of public accountants as they graduated from the non-islamic education. So, the purpose of this research is to determine how is the level of preparedness of public accountants to audit the Islamic economic institutions. The methodology used in the research were as follows: (1) data collection method was by spreading the field survey questionnaire. (2) research population was the public accountant in the city of Semarang (3) the analysis used in the research was a descriptive qualitative approach. The result showed that the public accountant is ready to carry out audits toward the Islamic economic institutions.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"71-84"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/ECONOMICA.2010.1.2.856
Heny Yuningrum
The problem of TKI (Indonesian employment)to invite everyone beside TKI is one of many countries income resources. As countries income resource, TKI’s always got problem from the boss, local government, or the government TKI’s comes from. To overcome that problem the local government decided a regulation. But the law of TKI’s is not efektif. The problem are the wage, welfare life, the hardnessly, until dificullty job. Islam have Al-quran and Hadits, to finished many problem like TKI’s problem. If we know that they are human like us so hat problem not happened. The hardness of TKI’s still exist now. The hardness is number two From the data problematika of TKI. We must know the function of devisa are : to pay the trading activity, to pay import goods, to pay the consult, to pay the debt,to pay interest rate of credit, a.t.c.
{"title":"POLEMIK TENAGA KERJA INDONESIA SEBAGAI SUMBER DEVISA NEGARA (Problematika Tenaga Kerja Indonesia Dari Segi Islami)","authors":"Heny Yuningrum","doi":"10.21580/ECONOMICA.2010.1.2.856","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2010.1.2.856","url":null,"abstract":"The problem of TKI (Indonesian employment)to invite everyone beside TKI is one of many countries income resources. As countries income resource, TKI’s always got problem from the boss, local government, or the government TKI’s comes from. To overcome that problem the local government decided a regulation. But the law of TKI’s is not efektif. The problem are the wage, welfare life, the hardnessly, until dificullty job. Islam have Al-quran and Hadits, to finished many problem like TKI’s problem. If we know that they are human like us so hat problem not happened. The hardness of TKI’s still exist now. The hardness is number two From the data problematika of TKI. We must know the function of devisa are : to pay the trading activity, to pay import goods, to pay the consult, to pay the debt,to pay interest rate of credit, a.t.c.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"59-70"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/economica.2012.2.2.848
Hasyim Syarbani
In order to improve the performance of cooperative boarding lodge, then it can be done with meningkatkann participation and commitment of members, because of the participation and commitment affect the performance of the company. whereas innovation-oriented company providing a positive impact on company performance. Therefore, this study is a replication of research Johanis W dominoes is applied to the cooperative boarding lodge. While the purpose of the research goal is to determine the effect of participation and ability to innovate komimen effect on the performance of cooperative boarding lodge. Based on the results show Ahwa: Turnout santri the ability to innovate cooperative commitment of the boarding lodge is still low as well as the performance cooperative boarding lodge is still low, this is indicated by a decline in business, number of members and the rest of the results of cooperative efforts boarding lodge per year. The goodness of fit indices and regression weights can be accepted research model means that the participation of santri, commitment and ability to innovate affect the performance of cooperative boarding lodge. So it can be concluded that the low performance of cooperatives that santri affected by the lack of participation, commitment and ability to innovate cooperative boarding lodge .
{"title":"ANALISIS PENGARUH PARTISIPASI SANTRI KOMITMEN DAN KEMAMPUAN BERINOVASI TERHADAP KINERJA KOPERASI PONDOK PESANTREN DI KOTA SEMARANG","authors":"Hasyim Syarbani","doi":"10.21580/economica.2012.2.2.848","DOIUrl":"https://doi.org/10.21580/economica.2012.2.2.848","url":null,"abstract":"In order to improve the performance of cooperative boarding lodge, then it can be done with meningkatkann participation and commitment of members, because of the participation and commitment affect the performance of the company. whereas innovation-oriented company providing a positive impact on company performance. Therefore, this study is a replication of research Johanis W dominoes is applied to the cooperative boarding lodge. While the purpose of the research goal is to determine the effect of participation and ability to innovate komimen effect on the performance of cooperative boarding lodge. Based on the results show Ahwa: Turnout santri the ability to innovate cooperative commitment of the boarding lodge is still low as well as the performance cooperative boarding lodge is still low, this is indicated by a decline in business, number of members and the rest of the results of cooperative efforts boarding lodge per year. The goodness of fit indices and regression weights can be accepted research model means that the participation of santri, commitment and ability to innovate affect the performance of cooperative boarding lodge. So it can be concluded that the low performance of cooperatives that santri affected by the lack of participation, commitment and ability to innovate cooperative boarding lodge .","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"2 1","pages":"27-42"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68345045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/economica.2010.1.2.840
Muhammad Saifullah
Reviewing the history of Muhammad’s behavior and business ethics before being appointed as a prophet is an interesting study, because Muhammad’s behavior and business ethics were based on the study of Quran verses. Once appointed to be prophet at the age of 40, the prophet Muhammad’s life was guided by the revelations of the Qur’an which came down to him. Meanwhile, before being appointed to the prophet, his life was purely as ordinary human beings, struggling with the social reality of ignorant people. His profession as a shepherd and merchant were experiences that he gained during adolescence age. Although Halima al Sa’diyah and Abu Talib are poor but both of them had a big influence in shaping his personal character. Therefore, this study is aimed to determine what factors were becoming the background of Muhammad to be perpetrator of business and how the ethics business is done to develop his business. The results obtained from this study show that the factors that encourage Muhammad became businessmen during the time before appointed to be prophet include geographical factors, economic factors, family encouragement factor, and factor of married to Khadija. While the business ethics include being honest, trustworthy, accurate in weighing, avoid the trick, not hoard the goods, do not do deceit, and uphold mutual benefit principle between the seller and buyer. Experience and ethics that made by Muhammad in the business world before he was appointed to the prophet were legitimized by the Prophet Muhammad as his sunnah after he was appointed to prophet, beside some sunnahs made and carried out at specified time after bearing the Prophet.
回顾穆罕默德在被任命为先知之前的行为和商业道德的历史是一项有趣的研究，因为穆罕默德的行为和商业道德是基于对古兰经经文的研究。先知穆罕默德在40岁时被任命为先知，他的生活受到了《古兰经》启示的指导。同时，在被任命为先知之前，他的生活纯粹是普通人的生活，与无知的人们的社会现实作斗争。他的职业是牧羊人和商人，这是他在青春期获得的经验。虽然Halima al Sa 'diyah和Abu Talib都很穷，但他们都对他的个人性格产生了很大的影响。因此，本研究旨在确定哪些因素成为穆罕默德成为商业犯罪者的背景，以及如何进行道德商业以发展他的商业。本研究结果表明，促使穆罕默德在被任命为先知之前成为商人的因素包括地理因素、经济因素、家庭鼓励因素和与Khadija结婚的因素。而商业道德则包括诚实守信、称量准确、不弄虚作假、不囤货、不欺骗、坚持买卖双方互惠互利的原则。穆罕默德在被任命为先知之前在商界的经验和道德，在他被任命为先知之后，被先知穆罕默德合法化为他的圣训，除了一些在先知之后的特定时间所做和执行的圣训。
{"title":"KAJIAN SEJARAH : ETIKA BISNIS DALAM PRAKTEK MAL BISNIS MUHAMMAD","authors":"Muhammad Saifullah","doi":"10.21580/economica.2010.1.2.840","DOIUrl":"https://doi.org/10.21580/economica.2010.1.2.840","url":null,"abstract":"Reviewing the history of Muhammad’s behavior and business ethics before being appointed as a prophet is an interesting study, because Muhammad’s behavior and business ethics were based on the study of Quran verses. Once appointed to be prophet at the age of 40, the prophet Muhammad’s life was guided by the revelations of the Qur’an which came down to him. Meanwhile, before being appointed to the prophet, his life was purely as ordinary human beings, struggling with the social reality of ignorant people. His profession as a shepherd and merchant were experiences that he gained during adolescence age. Although Halima al Sa’diyah and Abu Talib are poor but both of them had a big influence in shaping his personal character. Therefore, this study is aimed to determine what factors were becoming the background of Muhammad to be perpetrator of business and how the ethics business is done to develop his business. The results obtained from this study show that the factors that encourage Muhammad became businessmen during the time before appointed to be prophet include geographical factors, economic factors, family encouragement factor, and factor of married to Khadija. While the business ethics include being honest, trustworthy, accurate in weighing, avoid the trick, not hoard the goods, do not do deceit, and uphold mutual benefit principle between the seller and buyer. Experience and ethics that made by Muhammad in the business world before he was appointed to the prophet were legitimized by the Prophet Muhammad as his sunnah after he was appointed to prophet, beside some sunnahs made and carried out at specified time after bearing the Prophet.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"20 1","pages":"27-46"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68345064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/ECONOMICA.2010.1.2.841
Siti Maria Wardayati
A classic problem faced by the management of sharia financial institutions, in this case Baitul Mal Wat Tamwil (BMT), has been being still the same from year to year, namely the limitation of human resources in term of quality, including their internal auditors. An internal auditor is able to influence the performance of sharia financial institutions whether it is good or bad, because an internal auditor is responsible for providing analysis, information, financial evaluation services, even for giving recommendations to the management. The goals of this research are (1) to find out the characteristics of the variables of the research, namely: internal auditor’s personality, internal auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s performance. The result of the research demonstrates that (1) as regards the variable of internal auditor’s personality, formal education indicator could not explain internal auditor’s personality, as regards the variable of internal auditor’s professionalism, professional social responsibility indicator was the strongest indicator in explaining internal auditor’s professionalism, as regards internal auditor’s work result, management’s commitment indicator is the strongest indicator in explaining internal auditor’s work result, and as regards sharia financial institution’s (BMT) performance variable, capital structure and efficiency is two strongest indicators in explaining sharia financial institution’s (BMT) performance, and (2) internal auditor’s personality, internal auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s performance has a positive and significant correlation, which mean that the better the auditor internal’s personality the more professional the internal auditor, the more professional the internal auditor the better the work result, the better the work result the better sharia financial institution’s (BMT) performance.
伊斯兰金融机构管理面临的一个经典问题，在这个例子中是Baitul Mal Wat Tamwil (BMT)，年复一年都是一样的，即人力资源在质量方面的限制，包括他们的内部审计师。内部审计员能够影响伊斯兰金融机构的业绩好坏，因为内部审计员负责提供分析、信息、财务评估服务，甚至向管理层提出建议。本研究的目标是:(1)找出研究变量的特征，即:内部审计师的个性、内部审计师的专业性、内部审计师的工作成果和伊斯兰金融机构的绩效。研究结果表明:(1)在内部审计师人格变量上，正规教育指标不能解释内部审计师的人格;在内部审计师敬业度变量上，职业社会责任指标是解释内部审计师敬业度的最强指标;管理层承诺指标是解释内部审计师工作结果的最强指标，在伊斯兰金融机构(BMT)绩效变量中，资本结构和效率是解释伊斯兰金融机构(BMT)绩效的两个最强指标;(2)内部审计师的个性、内部审计师的专业性、内部审计师的工作结果;与伊斯兰金融机构绩效存在显著的正相关关系，即内部审计师人格越好，内部审计师越专业，内部审计师越专业，工作结果越好，伊斯兰金融机构(BMT)绩效越好。
{"title":"ANALISIS PERSONALITY AUDITOR INTERN SERTA PENGSRUHNYA TERHADAP KINERJA BAITUL MAL WAT TAMWIL","authors":"Siti Maria Wardayati","doi":"10.21580/ECONOMICA.2010.1.2.841","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2010.1.2.841","url":null,"abstract":"A classic problem faced by the management of sharia financial institutions, in this case Baitul Mal Wat Tamwil (BMT), has been being still the same from year to year, namely the limitation of human resources in term of quality, including their internal auditors. An internal auditor is able to influence the performance of sharia financial institutions whether it is good or bad, because an internal auditor is responsible for providing analysis, information, financial evaluation services, even for giving recommendations to the management. The goals of this research are (1) to find out the characteristics of the variables of the research, namely: internal auditor’s personality, internal auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s performance. The result of the research demonstrates that (1) as regards the variable of internal auditor’s personality, formal education indicator could not explain internal auditor’s personality, as regards the variable of internal auditor’s professionalism, professional social responsibility indicator was the strongest indicator in explaining internal auditor’s professionalism, as regards internal auditor’s work result, management’s commitment indicator is the strongest indicator in explaining internal auditor’s work result, and as regards sharia financial institution’s (BMT) performance variable, capital structure and efficiency is two strongest indicators in explaining sharia financial institution’s (BMT) performance, and (2) internal auditor’s personality, internal auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s performance has a positive and significant correlation, which mean that the better the auditor internal’s personality the more professional the internal auditor, the more professional the internal auditor the better the work result, the better the work result the better sharia financial institution’s (BMT) performance.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"47-58"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/ECONOMICA.2010.1.2.844
Siti Mujibatun
This study aims to analyze the marketing performance of Sharia Financial Institutions (LKS) and obtain empirical evidence and find clarity about the effect of Exclusive Strategic on marketing performance of Sharia Financial Institutions by focusing the research on (Arta Surya Barokah Bank, Semarang and Asad Alif Bank, Sukorejo, Kendal). Formally, the contribution of this research is expected to provide contributions to the development of science in the field of Islamic Economics and practically to improve the marketing performance of Sharia Financial Institutions both in terms of fund raising and in its distribution, so that by the year 2010, the target planned by the Bank of Indonesia to obtain 5% of total assets accessed by a conventional bank can be achieved. This research is quantitative by using questionnaire method. While the hypothesis test conducted is based on computing a simple regression analysis. The finding of this study is the absence of significant influence of Exclusive Strategies to increase marketing performance of Sharia Financial Institutions at Arta Surya Barokah Bank Semarang and Asad alif Bank Sukorejo Kendal in 2009, therefore both banks are expected can improve the marketing performance of Sharia Financial Institutions by changing the paradigm of its model in offering product to be more inclusive and familiar with the language that is comprehensible by stakeholders, as a esult it can offset the conventional financial institutions, especially in product of financial marketing.
本研究旨在分析伊斯兰金融机构(LKS)的营销绩效，并通过对(Arta Surya Barokah Bank, Semarang and Asad Alif Bank, Sukorejo, Kendal)的研究，获得实证证据，明确排他战略对伊斯兰金融机构营销绩效的影响。正式地说，这项研究的贡献预计将为伊斯兰经济学领域的科学发展做出贡献，并在资金筹集和分配方面切实改善伊斯兰金融机构的营销绩效，以便到2010年，印度尼西亚银行计划获得传统银行总资产的5%的目标可以实现。本研究采用问卷调查法进行定量研究。而所进行的假设检验是基于计算的简单回归分析。本研究的发现是，2009年，在Arta Surya Barokah Bank Semarang和Asad alif Bank Sukorejo Kendal，排他策略对提高伊斯兰金融机构的营销绩效没有显著影响，因此，预计两家银行可以通过改变其提供产品的模式范式，使其更具包容性和熟悉利益相关者可以理解的语言，来提高伊斯兰金融机构的营销绩效。因此，它可以抵消传统金融机构，特别是在产品的金融营销。
{"title":"PENGARUH STRATEGI EKSKLUSIF TERHADAP KINERJA LEMBAGA KEUANGAN SYARI’AH","authors":"Siti Mujibatun","doi":"10.21580/ECONOMICA.2010.1.2.844","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2010.1.2.844","url":null,"abstract":"This study aims to analyze the marketing performance of Sharia Financial Institutions (LKS) and obtain empirical evidence and find clarity about the effect of Exclusive Strategic on marketing performance of Sharia Financial Institutions by focusing the research on (Arta Surya Barokah Bank, Semarang and Asad Alif Bank, Sukorejo, Kendal). Formally, the contribution of this research is expected to provide contributions to the development of science in the field of Islamic Economics and practically to improve the marketing performance of Sharia Financial Institutions both in terms of fund raising and in its distribution, so that by the year 2010, the target planned by the Bank of Indonesia to obtain 5% of total assets accessed by a conventional bank can be achieved. This research is quantitative by using questionnaire method. While the hypothesis test conducted is based on computing a simple regression analysis. The finding of this study is the absence of significant influence of Exclusive Strategies to increase marketing performance of Sharia Financial Institutions at Arta Surya Barokah Bank Semarang and Asad alif Bank Sukorejo Kendal in 2009, therefore both banks are expected can improve the marketing performance of Sharia Financial Institutions by changing the paradigm of its model in offering product to be more inclusive and familiar with the language that is comprehensible by stakeholders, as a esult it can offset the conventional financial institutions, especially in product of financial marketing.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"85-92"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/ECONOMICA.2012.2.2.853
Ari Kristin Prasetyoningrum
The objectives of this study are to tests the effects of economics factor (financial association and relationship of business and “fee” dimention) and Religious factor (charitable dimention) to Shari’a Supervisory Board (SSB) independency to prove empirically research done by Karim (1990). The primary data of this received from perception of shari’a banking managers and supervisors in Indonesia. The data were collected by using questionnaires sent to managers and supervisors. Questionnaires were distributed to 385 shari’a banking managers and supervisors and the response rate is 10, 65%. The data were analyzed by using multiple regression metode. The result of this research indicated that religious factor has positive and significant relationship with SBB independency. It also indicate that financial association and relationship of business has negative relationship and “fee” has positive relationship with SBB but both of them are not significant. This research finding in line with research of Karim (1990).
{"title":"ANALISIS PENGARUH FAKTOR EKONOMI DAN RELIGIUSITAS TERHADAP PERSEPSI SUPERVISOR DAN MANAJER MENGENAI INDEPENDENSI DEWAN PENGAWAS SYARI’AH (Studi Kasus pada Bank Syari’ah di Indonesia)","authors":"Ari Kristin Prasetyoningrum","doi":"10.21580/ECONOMICA.2012.2.2.853","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2012.2.2.853","url":null,"abstract":"The objectives of this study are to tests the effects of economics factor (financial association and relationship of business and “fee” dimention) and Religious factor (charitable dimention) to Shari’a Supervisory Board (SSB) independency to prove empirically research done by Karim (1990). The primary data of this received from perception of shari’a banking managers and supervisors in Indonesia. The data were collected by using questionnaires sent to managers and supervisors. Questionnaires were distributed to 385 shari’a banking managers and supervisors and the response rate is 10, 65%. The data were analyzed by using multiple regression metode. The result of this research indicated that religious factor has positive and significant relationship with SBB independency. It also indicate that financial association and relationship of business has negative relationship and “fee” has positive relationship with SBB but both of them are not significant. This research finding in line with research of Karim (1990).","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"2 1","pages":"129-152"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68345436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-05-18DOI: 10.21580/economica.2012.2.2.849
N. Setyani
Bank is financial institution, which functions as financial intermediary from two parties, namely side that excess fund and poor, one of both lends fund. Shari’a principle is ruling the indentured people based on islamic law among banks and parties to keep fund and/or financial business activity according to shari’a. Good corporate governance (GCG) is a way to get bank have the principle of transparency, accountability, responsibility, independency and fairness. GCG’s principles really back up syar’i. Islam also recognizes many muamalah’s principles such as; justice, tawazun, masuliyah (responsibility),good behaviour, shiddiq (honesty), trust, fathanah (smartness), tabligh, hurriyah (freedom), charity, wasathan, ghirah, idarah (management), khalifah, aqidah, ijabiyah, raqabah (monitoring), qira’ah and islah. Implementation of GCG at various institutes carries on business to get profit’s orientation, notably financial institution / shari’a bank, and constitutes a certainty. Even, shari’a financial institutions in particular bank shari’a, ought to become pioneer, since it is brought basically from Islamic principles
{"title":"IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE PADA PERBANKAN SYARI'AH DI INDONESIA","authors":"N. Setyani","doi":"10.21580/economica.2012.2.2.849","DOIUrl":"https://doi.org/10.21580/economica.2012.2.2.849","url":null,"abstract":"Bank is financial institution, which functions as financial intermediary from two parties, namely side that excess fund and poor, one of both lends fund. Shari’a principle is ruling the indentured people based on islamic law among banks and parties to keep fund and/or financial business activity according to shari’a. Good corporate governance (GCG) is a way to get bank have the principle of transparency, accountability, responsibility, independency and fairness. GCG’s principles really back up syar’i. Islam also recognizes many muamalah’s principles such as; justice, tawazun, masuliyah (responsibility),good behaviour, shiddiq (honesty), trust, fathanah (smartness), tabligh, hurriyah (freedom), charity, wasathan, ghirah, idarah (management), khalifah, aqidah, ijabiyah, raqabah (monitoring), qira’ah and islah. Implementation of GCG at various institutes carries on business to get profit’s orientation, notably financial institution / shari’a bank, and constitutes a certainty. Even, shari’a financial institutions in particular bank shari’a, ought to become pioneer, since it is brought basically from Islamic principles","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"52 1","pages":"43-56"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68345147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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