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Banque Syar'i : Jurnal llmiah Perbankan Syariah
ISSN : 24609765     EISSN : 26545993     DOI : -
Core Subject : Economy,
Banque Syar’i : Jurnal Ilmiah Perbankan Syari'ah, diterbitkan enam bulan sekali oleh Jurusan Perbankan Syariah pada Fakultas Ekonomi dan Bisnis Islam, UIN Sultan Maulana Hasanuddin Banten, berdasarkan pada Keputusan Rektor Nomor In.10/F.II/HK.00.5/841/2015 Tanggal 21 April 2015. Pertama terbit secara cetak pada tahun 2015.
Arjuna Subject : -
Articles 66 Documents
PENGARUH RASIO KEUANGAN TERHADAP RASIO PROFITABILITAS UNIT USAHA SYARIAH DI INDONESIA Mochamad Indrajit Roy
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 2 (2018): Juli - Desember 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.285 KB) | DOI: 10.32678/bs.v4i2.1128

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Abstract The process of transformation status of Commercial Banks that have a Sharia Business Unit (UUS) into a Sharia Commercial Bank (BUS) potentially be faster when viewed from the value of UUS ROA in the last three semesters which shows a value greater than BUS ROA. This study will analyze the effect of financial ratios to ROA on UUS. This research is quantitative research. The analysis used in this research is Multiple Regression. The analysis results in this study indicate that the variables of the financial ratios of NPF, NOM, and FDR simultaneously have a significant effect on ROA. Whereas if each variable was carried out, only NOM has a significant influence, while the rests do not.
ANALISIS KETENTUAN PEMENUHAN MODAL MINIMUM (CAPITAL ADEQUACY RATIO) SEBAGAI SALAH SATU INDIKATOR KESEHATAN BANK (Studi Kasus pada Bank Rakyat Indonesia yang Terdaftar di BEI Periode 2011—2015) FITRIYANI FITRIYANI; DIDIN RASYIDIN WAHYU
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 1 (2018): Januari - Juni 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.919 KB) | DOI: 10.32678/bs.v4i1.1074

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AbstractThe banking sector, particularly banks, as part of a financial has importantrole as an intermediary institution for the sectors involved in an economy,and therefore the health of banks needs to be given serious attention, because itinvolves people's lives for the parties concerned for owners, government, andpublic using bank services. This study discusses the analysis of the provisionsof minimum capital adequacy (CAR) as an indicator of the health of banks(case study at Bank Rakyat Indonesia listed on the Stock Exchange 2011—2015). The analysis showed that the study year 2011—2015 Bank RakyatIndonesia is considered a very healthy bank, in connection with theassessment matrix composites, categorized in one rank higher because theratio of CAR is very insignificant in comparison to the Capital AdequacyRatio set forth in the provisions, because a very high percentage of capitalgrowth compared with the percentage growth in RWA. Therefore, the bank'shealth assessment criteria CAR ratio > 11% in a very healthy predicate thatcan be seen from the year 2011 reached 14.96%, 2012 reached 17.43%, in2013 reached 18.13%, in 2014 reached 19.57 %, in 2015 reached 21.39%
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN MARGIN MURABAHAH BANK UMUM SYARIAH DI INDONESIA DENGAN NPF SEBAGAI VARIABEL MODERASI MALINDA IRIANI
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 2 (2018): Juli - Desember 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.116 KB) | DOI: 10.32678/bs.v4i2.1133

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Abstract Murabahah margin income is the highest income generated by Islamic banking. This study aims to determine what factors influence murabahah margin income. The variables examined in this study are DCMR, ICMR, ECRI, acquiring cost, and overhead costs and Non Performing Financing as moderating variables. The data used is secondary data, coupled with the results of literature studies. Data analysis using moderation multiple linear regression method. The conclusions of this study are: (1) Simultaneously DCMR, ICMR, ECRI, Acquiring Cost, and Overhead Cost affect murabahah margin income, (2) partially DCMR, ICMR, ECRI, Acquiring Cost, and Overhead Cost have an influence on margin income Murabahah Sharia Commercial Bank in Indonesia in the following quarter. (3) NPF affects murabahah margin income and moderates the variables DCMR, ICMR, ECRI, Acquiring Cost, and Overhead Cost
ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO PROFITABILITAS PADA PT XL AXIATA, TBK DAN PT INDOSAT OOREDOO, TBK PERIODE 2011—2016 YANG TERDAFTAR DI BURSA EFEK INDONESIA ENCEP SAEFULLAH; LISTIAWATI LISTIAWATI; PEGGY MELYANA ABAY
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 1 (2018): Januari - Juni 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.917 KB) | DOI: 10.32678/bs.v4i1.1075

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AbstractThe purpose of this study is to know the financial performance at PT XLAxiata Tbk and PT Indosat Ooredo Tbk period 2011—2016 by usingprofitability ratio Return on Asset Return (ROA), Return on Equity (ROE)and Net Profit Margin (NPM). The method in this research is qualitativemethod based on postpositivisme philosophy, which is used to test thecondition of nature, and ratio calculation is profitability ratio Return onEquity (ROA) Return on Equity (ROE) and Net Profit Margin (NPM). Inthis study researchers analyze and process financial statements data at PT XLAxiata Tbk and PT Indosat Ooredo Tbk period 2011—2016 by calculating thecalculation on each profitability ratio Return on Equity (ROA), Return onEquity (ROE) and Net Profit Margin (NPM). The results of this studyindicate that the financial performance of PT XL Axiata Tbk and PT IndosatOoredo Tbk period 2011—2016 with profitability ratio Return on AssetReturn (ROA) Return on Equity (ROE) and Net Profit Margin (NPM) stillhave fluctuated value even still at value below industry standard.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BANTEN TAHUN 2011-2016 DIDIN RASYIDIN WAHYU
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 2 (2018): Juli - Desember 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v4i2.1130

Abstract

Abstract This study aims to find out how the health level of Banten Bank by using the RGEC method (Risk Profile, Good Corporate Governance, Earning, Capital) in 2011-2016. The type of research used is a descriptive research with a qualitative approach. Descriptive research design was created to describe the problem in a narrative manner supplemented with description of the bank’s health analysys qualitative research data. Variable and measurements in this study consist of Risk Profile, Good Corporate Governence, Earning, and Capital factor. Risk profile factor that assessed through the NPL and LDR ratios as a whole describe risk management that has been carried out fairly well. Good Corporate Governence factor of Banten Bank already has and implement corporate management very well. Earning or Profitability factor which is consist of ROA and NIM ratios. On average of ROA ratio of Banten Bank loses every years but the ratio of NIM is categorized as very well. The increase in the percentage of NIM illustrates an increase in managements ability to manage its productive assets in generating net interest income. By using the CAR indicator, researcher prove that Banten Bank has a good Capital factor which is above regulation of the Indonesian Bank namely 8%. This indicates that Banten Bank is able to finance operational activities and contribute sufficiently to profitability. The result of this analysis show that the soundness of Banten Bank in 2011-2016 which is measured using the RGEC method as a whole can be said to be a healthy bank.
PENGARUH PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD Kota Bandung) DIMAS RUSVIANTO; SRI MULYANI; INDRI YULIAFITRI
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 1 (2018): Januari - Juni 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.453 KB) | DOI: 10.32678/bs.v4i1.1070

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AbstractLocal government financial management should be based on good governance,which is transparent and accountable financial management. Thephenomenon that occurred in the Local Government of Bandung City is thefinancial management that is still less good compared to other localgovernments in Indonesia which can be seen from the opinion of the FinancialAuditing Board Agency (BPK) With Fair Exception (WDP). Inadequateimplementation of the Government's Internal Control System (SPIP) isreflected in many recurring findings from year to year, with no explanationthat the findings have been followed up by the local government. In addition,the weak competence of human resources in applying the Government'sInternal Control System also contributed to the failure of the WTP opinion astargeted by the central government. The method used in this research isdescriptive statistical method with primary data type through questionnaire.The result of this research is the Implementation of Government InternalControl System (SPIP) and Human Resource Competence (HR) have asignificant positive effect on the quality of local government financialstatements of Bandung.
SISTEM INFORMASI PERBANKAN SYARI’AH AAN ANSORI
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 2 (2018): Juli - Desember 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.14 KB) | DOI: 10.32678/bs.v4i2.1131

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Abstract This research aims to find out about the shari'ah banking information system that could penetrate in various aspects of life, especially economy and services, both from the micro and macroeconomic sectors, which currently play an important role in the interconnection of banking with industry, trade and others. Almost all of them use information technology in making sales and purchase transactions by involving banking services, as intermediaries in conducting transactions. The established shari'ah banking information system will certainly increase the level of transactions and the outflow of digital money input by simply debiting or crediting transactions carried out by customers or service users, with this information system, of course, the banking performance should be up-to-date in information needs of outside parties and adding bank service features to attract as many customers as possible to make transactions easier. Service and the benefits of banking information systems are necessary in the current era when the interbank competition is increasingly stringent in the use of information systems to attract customers to use the information technology. In carrying out its activities, sharia banking cooperates with the information technology sector to develope an Islamic banking information system by creating a special application (app) that can facilitate all existing transaction processes. The reliability of the banking information system is the main factor in conducting banking business, especially sharia banking, which is currently the trend is increasing, so a reliable Sharia Banking Information System is needed
ANALISIS PERBEDAAN KINERJA PEMERINTAH DAERAH YANG DIPIMPIN KEPALA DAERAH BERLATAR BELAKANG ENTREPRENEUR DAN NONENTREPRENEUR TRIA ANDARI ARNA SARAGIH; SRI MULYANI
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 1 (2018): Januari - Juni 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.409 KB) | DOI: 10.32678/bs.v4i1.1072

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AbstractIn the implementation of regional autonomy, the regional head is expected toimplement visionary and innovative leadership patterns to fulfill hisobligations in developing regions, providing quality services, and creatingprosperity of the local community. In this study, the sample used is limited tolocal governments in Sumatera and Java who conducted elections of regionalheads (Pilkada) in 2010 ie as many as 111 provinces, districts, and cities. Thedata used secondary data, namely the score of local government in rankingand performance status of local government, obtained from the website of theMinistry of Home Affairs; and Audit Opinion, as seen in the summary ofaudit report result by the Supreme Audit Board (BPK). The conclusions ofthis study are: 1) there is a difference between the performance of localgovernment in Sumatera and Java, led by the Head of Region entrepreneurand non-entrepreneur background based on score of local government indetermining the rank and status of local government administration; 2) Thereis no difference between the performance of local government in Sumatera andJava led by the head of region with entrepreneur and non-entrepreneurbackground based on audit opinion of Supreme Audit Board (BPK) on LocalGovernment Financial Report (LKPD)
PENGARUH PELAKSANAAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DAIS SOLIHAT
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 2 (2018): Juli - Desember 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.494 KB) | DOI: 10.32678/bs.v4i2.1132

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Abstract Government regulation, states that regional finances should be managed on the basis of common principles of orderly, law-abiding, efficiency, economical, effective, transparent and accountable with due regard to the principles of justice, compliance and benefits to society. Therefore, to achieve effectiveness of regional expenditure, government must implementing the internal control. This research aims to analysis the influences of the implementation of internal control to the effectiveness of revenue and expenditure budget management of six local government in West Java Province. This research was conducted in Bandung municipal, Cimahi city, Tasikmalaya city, Tasikmalaya municipal, West Bandung municipal, and Bandung city. The data of research is collectible questionnaries with internal auditors as respondens. Spearman rank correlation is used for analysing the data. The result of this research in this research shows that the implementation of government internal control system is positively related to the effectiveness revenue and expenditure budget management, with the correlation coefficient is 0.816 on significant level is 0.01.
ANALISIS PENGARUH BIAYA PRODUKSI DAN TINGKAT PENJUALAN TERHADAP LABA KOTOR MUKHLISHOTUL JANNAH
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 1 (2018): Januari - Juni 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.988 KB) | DOI: 10.32678/bs.v4i1.1073

Abstract

The cost of production required by the company will continue to increase fromyear to year. One reason is the increase in raw material prices used, thiscondition encourages the amount of revenues a company experiencingchanges. Similarly, PT Indocement Tunggal Perkasa Tbk, production costscontinue to increase. This condition can be seen in the change in gross profit,from 2004 to 2013 corporate profits have increased and decreased.The purpose of this research is to know the effect of Production Cost and Saleslevel to Gross Profit. The type of research used is causal associative research.The samples used are saturated samples. The type of data used is primary andsecondary data. Data analysis technique used is multiple regression.