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Banque Syar'i : Jurnal llmiah Perbankan Syariah
Published by Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
ISSN : 24609765     EISSN : 26545993     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 5 Documents
 1 
Search results for , issue "Vol 4 No 1 (2018): Januari - Juni 2018" : 5 Documents clear
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

Abstract

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 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

Abstract

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.
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

Abstract

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.
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

Abstract

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)
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.

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