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Jurnal Ekonomi Syariah Teori dan Terapan

JESTT
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Published by Universitas Airlangga

ISSN : 24071935 EISSN : 25021508 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.

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Articles 6 Documents

Search results for , issue "Vol. 5 No. 8 (2018): Agustus-2018" : 6 Documents clear

STRATEGI MANAJEMEN PENGELOLAAN WAKAF PRODUKTIF DI PESANTREN YAYASAN ARWANIYYAH KUDUS M Bastomi Fahri; Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

Basically, waqf only have a direct function. Islamic boarding school didn't yet toproductive the land of waqf. Yayasan Arwaniyyah is a foundation with boarding school basic who can utilizing waqf land productively. This study aims to describe the manajement of waqf productif in Yayasan Arwaniyyah Kudus. This study is using qualitative approach with study case strategy. Analitical techniqueis based on theoritical preposition, that followed the theoritical preposition which guide the case of study. Arwaniyyah Foundation when utilize the waqf productive do several things, which is performing management fungtions in the implemetation of waqf productive, creating jobs and social care, and creating economic independence boarding school. The result of this research show that Arwaniyyah Foundation utilize lands waqf to be productive to achieve economic independence boarding school. Management of waqf conducted by the foundation divided into three areas. Religion activities, Islamic education, and social and economic. REFERENCESAl Qur’an. Departemen Agama Republik Indonesia. Syamil Qur’an The Miracle 15 in I. 2009. Bandung: PT Sygma Examedia Arkanleema.Al Hajjaj, Abu Al Husain Muslim bin. 2015. Shohih Muslim. Offline. Maktabah Syamilah.Abdullah, Andika Rahmad. Manajemen Wakaf Produktif: Studi Pengelolaan Donasi Wakaf Bagi Pemberdayaan Ekonomi Umat Pada Dompet Dhuafa Republika. Jurnal Ekonomi UIN Malang. Online. (http:///etheses.uin-malang.ac.id/2522/12/19510109_Ringkasan.pdf, diakses pada 9 November 2016. Fakultas Ekonomi Univeristas Islam Negeri Malang.Al Bajuri, Syeikh Ibrahim. Hasyiah Al Bajuri ‘ala Ibnu Qosim Al Ghuzzi. Jakarta: PT Karya Insani.Al Bujairomi, Sulaiman bin Muhammad. 2015. Bujairomi ‘alaa al Khatib. Offline. Maktabah Syamilah.Al Hasani, Muhammad Ar Rouf Qosimiy. 2007. At Tathwiir At Takhrijiy wa At Tasyri’i li An Nidzomi Al Waqfi : Numudzujil Iqtishodi At Tazommuniy. Jordan: Chasier du CREAD.Amirullah dan Haris budiyono, 2003. Pengantar Manajemen. Yogyakarta: Graha Ilmu.Antonio, Muhammad Syafi'i Bank Syari'ah dari Teori ke Praktek. Jakarta: Gema Insani Prss dan Tazkia Cendekia.As Shan'ani, Muhammad Ibnu Isma'il. Subulus Salam. Mesir : Mushtafa Bab al Halabiwa Awladuh.At Thanthawi, Muhammad Sayyid 2013. Tafsir Al Wasith lit Thanthawi. Online. Al Mausu’ah As Syamilah.Dahwan. 2008. Pengelolaan Benda Wakaf Produktif. Jurnal UIN Sunan Kalijaga. Online. (http://digilib.uin-suka.ac.id/8240/1/DAHWAN%20PENGELOLAAN%20BENDA%20WAKAF%20PRODUKTIF..pdf, diakses pada 7 November 2016. Fakultas Ekonomi Universitas Islam Sunan Kalijaga Yogyakarta.Departemen Agama. 2003. Fiqh Waqf. Jakarta: Direktorat Pemberdayaan Wakaf Direktorat Jendral Bimbingan Masyarakat Islam Departemen Agama RI.Departemen Agama. 2005. Pola Pengembangan Pondok Pesantren. Direktorat Pendidikan dan Pondok Pesantren Departemen Agama RI.Emzir. 2012. Metodologi Penelitian Kualitatif: Analisis Data. Jakarta: PT. Raja Grafindo Persada.Jawad Mughniyah. 1996. Fiqih Lima Madzhab: Edisi Lengkap. Jakarta: PT. Lentera Basrita.Wadjijiy, Farid dan Mursyid. 2007. Wakaf dan Kesejahteraan Umat “Filantropi yang Hampir Terlupakan”. Yogyakarta: Pustaka PelajarMoleong, Lexy J. 2005. Metodologi Penelitian Kualitatif, rev. Ed. Bandung: PT. Remaja Rosdakarya.Mubarak, Jaih. 2008. Wakaf Produktif. Bandung: Simbiosa Reksatama.Noor, Mahpuddin, H. 2006. Potret Dunia Pesantren. Bandung: Humaniora.Qomar, Mujamil. 2008. Pesantren: Dari Transformasi Metodologi Menuju Demokrasi Institusi, Jakarta: Erlangga.Saadati, Nila. 2014. Pengelolaan Wakaf Tunai dalam Mekanisme Pemberdayaan Ekonomi Pesantren (Studi pada Pondok Pesantren At Tauhid Al-Islamy Magelang). Tesis. Yogyakarta: Program Pascasarjana Universitas Islam Negeri Sunan Kalijaga.Sugiyono. 2014. Memahami Penelitian Kualitatif. Bandung: Alfabeta.Yin, Robert K. 2008. Studi Kasus:Desain dan Metode. Jakarta: PT. Raja Grafindo Persada.

RASIONALITAS KONSUMSI PETANI MUSLIM PADA DESA SUMBER KABUPATEN PROBOLINGGO DALAM PERSPEKTIF ISLAM M. Alvian Arfiliananda; Atina Shofawati
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

The aim of the study is to know the Consumption Rationality of Moslem Farmer in Sumber Village, Probolinggo District in Islamic perspective. The method used case study with qualitative descriptive approach. This study is using interview for primary data. This study scope focus is limited to moslem farmer in Sumber Village, Probolinggo District who has their own farmland. In this study, consumption preference theory in Islam is used as a scope to search answers on how is the rationality consumption of moslem farmer in sumber village Probolinggo District in Islamic perspective. The results obtained were how Moslem Farmer in Sumber Village, Probolinggo District consumption is in accordance with the consumption rationality in Islam. It is proven by the balance between mundane (duniawi) consumption with the afterlife, and how the necessity fulfilled suits consumption principal in Islam. REFERENCESAnto, Hendrie MB. 2003. Pengantar Ekonomika Mikro Islami. Yogyakarta:EKONISIA.Baidhowi, Bagus. 2014. Implementasi Konsumsi Islam pada Pengajar Pondok Pesantren . Universitas Airlangga Surabaya.Dagun, Save M. 1992. Pengantar Filsafat Ekonomi. Jakarta:Rineka Cipta.Halim, Abdul. 2014. Analisis Komparatif terhadap Konsep Konsumsi dalam Pandangan Ekonomi Islam dan Ekonomi Konvensional. Jakarta.Huda, Nurul. 2006. Konsep Perilaku Konsumsi dalam Ekonomi Islami. ISSN.Logati, Anggraini. 2011. Rasionalitas Konsumsi Keluarga Muslim Beranak Banyak Perspektif Maqashid Syariah. Universitas Airlangga Surabaya.Moleong, Lexy J. 2014. Metodologi Penelitian Kualitatif. Edisi Revisi. Bandung:Remaja Rosdakarya.Muhammad. 2004. Ekonomi Mikro dalam Perspektif Islam.Yogyakarta:BPFE-Yogyakarta.Pusat Data dan Sistem Informasi Pertanian.2014. Analisis Data Kesejahteraan Petani 2014, (online), (http://pusdatin.setjen.pertanian.go.id/tinymcpuk/gambar/file/Analisis_Kestan_2014.pdf, diakses 11 Januari 2017).Suwiknyo, Dwi. 2010. Kompilasi Tafsir Ayat-ayat Ekonomi Islam. Yogyakarta:Pustaka Pelajar.Sukino. 2013. Membangun Pertanian dengan Pemberdayaan Masyarakat Tani (terobosan menanggulangi kemiskinan). Yogyakarta:Pustaka Baru Press.Suyanto, Bagong. 2013. Sosiologi Ekonomi. Jakarta:Kencana

PENGELOLAAN BIAYA OPERASIONAL LAZNAS SURABAYA Dania Ulfah Dianti; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

This research aims to analyze operating costs in LAZNAS Surabaya, and their strategy to managing LAZNAS‟s amil‟s right. Management is qualitatitave disclosure including Planning, Organizing, Directing, and Controlling. The research method used descriptive qualitative approach with study case strategy on three LAZNAS Surabaya which are LAZNAS Yatim Mandiri, LAZNAS LMI, and LAZNAS Nurul Hayat. Data collected by interview and documentation, Validation techniques used source and technic triangulation. Analysis technique used Spradley. Result of this research is the planning starts with budgeting withapriory method and followed by the planning of receipt of fund and the arrangement of Infaq‟s Amil‟s right. Organizing is using centralitation and decentralitation. LAZNAS without business unit is using centralization, LAZNAS with business unit is using decentralitation. The Controlling Process is by selecting of uneffiecient budget, and their Controlling Action with cross subsidies and saving reserve funds.REFERENCESAl-Zuhayly, Wahbah. 2000. Zakat Kajian Berbagai Mazhab. Bandung. PT. Remaja Rosdakarya.as-Sijistani, Abu Da'ud Sulaiman ibn Ash`ath al-Azadi. Sunan Abu Daud juz 2 hal. 119, hadits no. 1635. Beirut: al-Maktabah al-‘Ashriyah.Amrullah, dan Haris Budiyono. 2004. Pengantar Manajemen. Yogyakarta: Graha IlmuBlocher, Edward J., Kung H Chen, Thomas W. Lin. 2001. Manajemen Biaya dengan Tekanan Stratejik. Salemba Empat. JakartaHarahap. Sofyan Syafri. 2001. Budgeting Penganggaran: Perencanaan Lengkap Untuk Membantu Manajemen, Edisi 1, PT. Raja Grafindo, Jakarta Koontz, Harold dan Heinz Weihrich. 2012. Essentials of Management An International and Leadership Perspective. New Delhi. Tata McGraw-HillNainggolan, Pahala. 2012. Manajemen Keuangan Lembaga Nirlaba. Jakarta: Yayasan Bina Integrasi Edukasi (YBIE)Qardhawi, Yusuf, DR. 1999. Fiqih Az-Zakat, Bandung : MizanSudirman, 2007. Zakat Dalam Pusaran Arus Modernitas, Malang: UIN Malang Press, Solihin, Ismail. 2009. Pengantar Manajemen. Jakarta: ErlanggaSugiyono. (2009). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: AlfabetaSupriyono, RA. 2000. Sistem Pengendalian Manajemen. Buku 2. Edisi Pertama. BPFE. Yogyakarta.Republik Indonesia. 2011. Undang-Undang No. 23 Tahun 2011 Tentang Pengelolaan Zakat. Lembaran Negara RI Tahun 2011, No. 115. Sekretariat Negara. Jakarta.Robbins, Stephen P. 2001. Essentials of Organization Behavior (5th ed.). International Edition: McGraw-Hill, Inc.Wahyu, Marifka Hidayat. 2014. Umat Islam Baru Zakat Sebesar 1 Persen. (Online) (http://gaya.tempo.co diakses pada tanggal 6 Juli 2017)

KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA DAN PERUSAHAAN ASURANSI SYARIAH DI MALAYSIA PERIODE 2013-2015 ZATA ATIKAH AMANI; Puji Sucia Sukmaningrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

The purpose of this research is to determine the differences in financial performance of Islamic insurance in Indonesia and Islamic insurance in Malaysia during the period of 2013-2015. This research method uses quantitative methods, and using sample of three Islamic insurance companies in Indonesia and eight Islamic insurance companies in Malaysia. Subsequently, do different test by using Mann-Whitney Test and Independent Sample T-Test. Assessment of financial performance is measured by the ratio of change of surplus ratio,underwriting ratio, incurred loss ratio, commission ratio, management ratio, premium growth ratio, and retention ratio. The data used is secondary data which is being collected of annual financial report from 2013-2015. The comparison shows that there’s significant difference in, underwriting ratio, and there are no significant differences in surplus ratio, incurred loss ratio, commission ratio, management ratio, premium growth ratio, retention ratio. REFERENCESAli, Hasan AM. 2004. Asuransi dalam Perspektif Hukum Islam: Suatu Tinjauan Analisis Historis, Teoritis, & Praktis. Jakarta: KencanaAmMetLife Takaful Berhad. 2013. Laporan Keuangan Tahunan 2012, (Online). (www.ammetlifetakaful.com, diakses 8 Maret 2017)-------. 2014. Laporan Keuangan Tahunan 2013, (Online). (www.ammetlifetakaful.com, diakses 8 Maret 2017)-------. 2015. Laporan Keuangan Tahunan 2014, (Online). (www.ammetlifetakaful.com, diakses 8 Maret 2017)-------. 2016. Laporan Keuangan Tahunan 2015, (Online). (www.ammetlifetakaful.com, diakses 8 Maret 2017)Amrin, Abdullah. 2006. Asuransi Syairah: Keberadaan dan Kelebihannya di Tengah Asuransi Konvensional. Jakarta: Elex Media KomputindoAnshori, Musclich dan Iswati, Sri. 2009. Buku Ajar Metodologi Penelitian Kuantitatif. Surabaya: Pusat Penerbitan dan Percetakan UNAIR (AUP) Asuransi Jiwa Syariah Al-Amin. 2013. Laporan Keuangan Tahunan 2012, (Online). (www.alamin-insurance.com, diakses 8 Maret 2017)-------. 2014. Laporan Keuangan Tahunan 2013, (Online). (www.alamin-insurance.com, diakses 8 Maret 2017)-------. 2015. Laporan Keuangan Tahunan 2014, (Online). (www.alamin-insurance.com, diakses 8 Maret 2017)-------. 2016. Laporan Keuangan Tahunan 2015, (Online). (www.alamin-insurance.com, diakses 8 Maret 2017)Asuransi Takaful Keluarga. 2013. Laporan Keuangan Tahunan 2012, (Online). (www.takaful.co.id, diakses 8 Maret 2017)-------. 2014. Laporan Keuangan Tahunan 2013, (Online), (Online). (www.takaful.co.id, diakses 8 Maret 2017)-------. 2015. Laporan Keuangan Tahunan 2014, (Online). (www.takaful.co.id, diakses 8 Maret 2017)-------. 2016. Laporan Keuangan Tahunan 2015, (Online). (www.takaful.co.id, diakses 8 Maret 2017)Asuransi Takaful Umum. 2013. Laporan Keuangan Tahunan 2012, (Online). (www.takafulumum.co.id, diakses 8 Maret 2017)-------. 2014. Laporan Keuangan tahunan 2013, (Online). (www.takafulumum.co.id, diakses 8 Maret 2017)-------. 2015. Laporan Keuangan tahunan 2014, (Online). (www.takafulumum.co.id, diakses 8 Maret 2017)-------. 2016. Laporan Keuangan tahunan 2015, (Online). (www.takafulumum.co.id, diakses 8 Maret 2017)Bank Negara Malaysia. 2004. Malaysian Takaful Industry 1984-2004, (Online). (www.bnm.gov.my, diakses 20 Januari 2017)-------. 2005. Family Takaful, (Online). (www.bnm.gov.my, diakses tanggal 9 Maret 2017)-------. 2005. The Conceptual Aspects of General Takaful and Presents an Insight Into the Operation of General Takaful Business in Malaysia, (Online). (www.bnm.gov.my, diakses tanggal 9 Maret 2017)-------. 2005. Guidelines of the Governance of Sharia Committee on Islamic Banking and Takaful, (Online). (www.bnm.gov.my, diakses tanggal 3 Maret 2017)-------. 2013. Guidelines on Takaful Operational Framework, (Online). (www.bnm.gov.my, diakses tanggal 9 Maret 2017)------. 2015. Life Insurance and Family Takaful Framework, (Online). (www.bnm.gov.my, diakses tanggal 9 Maret 2017)-------. 2015. Financial Reporting for Takaful Operators, (Online). (www.bnm.gov.my, diakses tanggal 21 Februari 2017)-----. 2016. Takaful Annual Report 2015, (Online). (www.bnm.gov.my, diakses 24 Januari 2017)Dahlan, Abdul Aziz, et al. 2001. Ensiklopedi Hukum Islam. Jakarta: Ichtiar BaruDepartemen Agama RI. 2009. Al-Qur’an dan Terjemahan. Bandung: Syamil QuranGreat Eastern. 2013. Annual Financial Statement 2012, (Online). (www.greateasterntakaful.com, diakses 8 Maret 2017)-------. 2014. Annual Financial Statement 2013, (Online). (www.greateasterntakaful.com, diakses 8 Maret 2017)-------. 2015. Annual Financial Statement 2014, (Online). (www.greateasterntakaful.com, diakses 8 Maret 2017)-------. 2016. Annual Financial Statement 2015, (Online). (www.greateasterntakaful.com, diakses 8 Maret 2017)Hasan, Nurul Ichsan. 2014. Pengantar Asuransi Syariah. Jakarta: Referensi (Gaung Persada Press Group)Hong Leong MSIG Takaful. 2013. Annual Financial Statement 2012, (Online). (www.hlmtakaful.com.my, diakses 8 Maret 2017)-------. 2014. Annual Financial Statement 2013, (Online). (www.hlmtakaful.com.my, diakses 8 Maret 2017)-------. 2015. Annual Financial Statement 2014, (Online). (www.hlmtakaful.com.my, diakses 8 Maret 2017)-------. 2016. Annual Financial Statement 2015, (Online). (www.hlmtakaful.com.my, diakses 8 Maret 2017)Lind, Douglas A, dkk. 2013. Teknik-teknik Statistika dalam Bisnis dan Ekonomi Menggunakan Kelompok Data Global Edisi 13 Buku 1. Jakarta: Salemba EmpatOtoritas Jasa Keuangan. 2016. Daftar Perusahaan Asuransi Jiwa Syariah, (Online). (www.ojk.go.id, diakses tanggal 7 Oktober 2016)-------. 2016. Daftar Perusahaan Asuransi Umum dan Reasuransi Syariah, (Online). (www.ojk.go.id, diakses tanggal 7 Oktober 2016)-------. 2014. Ikhtisar Data Keuangan IKNB Syariah 2013, (Online). (www.ojk.go.id, diakses 20 Januari 2017)-------. 2015. Ikhtisar Data Keuangan IKNB Syariah 2014, (Online). (www.ojk.go.id, diakses 20 Januari 2017)-------. 2016. Ikhtisar Data Keuangan IKNB Syariah 2015, (Online). (www.ojk.go.id, diakses 20 Januari 2017)Pusat Pengkajian dan Pengembangan Ekonomi Islam (P3EI) Universitas Islam Indonesia Yogyakarta & Bank Indonesia. 2008. Ekonomi Islam. Jakarta : PT Rafagrafindo PersadaRepublik Indonesia. Kitab Undang-Undang Hukum Dagang Pasal 246 tentang Asuransi atau PertanggunganSantoso, Singgih. 2010. Statistik Nonparametrik. Jakarta: PT Elex Media KomputindoSatria, Salusra. 1994. Pengukuran Kinerja Keuangan Perusahaan Asuransi Kerugian di Indonesia. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas IndonesiaShihab, M. Quraish. 2002. Tafsir Al-Mishbah: Pesan, Kesan, dan Keserasian Al-Qur’an. Jilid 1-15. Jakarta: Lentera HatiSiagian, Dergibson dan Sugiarto. 2006. Metode Statistik Untuk Bisnis dan Ekonomi. Jakarta: PT Gramedia Pustaka UtamaSula, Muhammad Syakir. 2004. Asuransi Syariah (Life and General) Konsep dan Sistem Operasional. Jakarta: Gema Insani

PERAN SOCIAL TRUST FUND DALAM MENINGKATKAN USAHA MIKRO MASYARAKAT MISKIN (STUDI KASUS PENERIMA MANFAAT SOCIAL TRUST FUND DOMPET DHUAFA SEMARANG) Muhammad Windi Siliwangi; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

This research is aimed to know the role of Social Trust Fund in increasing microbusinesses of poor society by Dompet Dhuafa Semarang. This things can be increase from based on assets, sales turnover, income and stability of business of the benefit recipients after following economic program of Social Trust Fund (STF). This research uses a qualitative approach with a case study method to understand the problem to be investigated. Technique that used to determine the informen in this research is purposive sampling. Results of this research indicate that economic program Social Trust Fund (STF) has succeeded have a role in increasing micro business of the poor society the benefit recipients Social Trust Fund (STF) in Semarang, measured from the increase of assets, sales turnover, income and stability of business REFERENCESBadan Pusat Statistik. 2017. (Online), (http://www.bps.go.id/, diakses 31 Januari 2017).Basrowi dan Suwandi. 2008. Memahami Penelitian Kualitatif. Jakarta: PT Rineka Cipta.Berita Dompet Dhuafa. 2014. (Online), (http://www.dompetdhuafa.org/, diakses 31 Januari 2017).Bungin, Burhan. 2011. Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik, dan Ilmu Sosial Lainnya. Jakarta: Prenada Media Group.Direktorat Pemberdayaan Zakat. 2013. Panduan Oganisasi Pengelola Zakat. Jakarta: CV REFA BUMAT INDONESIA.Jarkasih, Aan. 2008. Pengaruh Kemampuan Manajerial Pengusaha Terhadap Keberhasilan Usaha Pengusaha Sepatu di Sentra Industri Kecil Persepatuan Cibaduyut. Disertasi tidak diterbitkan. Bandung FPIPS UPI.Karim, Adiwarman. 2004. Bank Islam Analisis Fiqih dan Keuangan. Jakarta: PT Raja GrafindoKasim, Muslim. 2006. Karakteristik Kemiskinan & Strategi Penanggulangannyya Studi Kasus: Padang Pariaman. Jakarta: PT Indomedia GlobalLaporan Keuangan. 2013. (Online), (http://www.dompetdhuafa.org/, diakses 1 Februari 2017).Laporan Keuangan. 2014. (Online), (http://www.dompetdhuafa.org/, diakses 1 Februari 2017).Moleong, Lexy J. 2006. Metode Penelitian Kualtatif. Bandung: PT. Remaja Rosdakarya.Republik Indonesia. Undang-undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah. 2008. Jakarta.Republik Indonesia. Undang-undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat. 2011. Jakarta.Social Trust Fund. (Online), (http://www.jateng.dompetdhuafa.org/, diakses 30 Januari 2017).Sugiyono. 2010. Metode Penelitian Pendidikan. Bandung: Alfabeta.Suryana. 2003. Kewirausahaan. Jakarta: Salemba Empat.

MENGETAHUI PENGARUH KINERJA ISLAM TERHADAP MOTIVASI ISLAM, KOMITMEN ISLAM, DAN PELATIHAN ISLAM PADA KARYAWAN PT. ASURANSI TAKAFUL KELUARGA DI JAKARTA Yoga Dwi Anugrahadi; Ari Prasetyo
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

The bacground of this research is that employees who work at Islamic FinancialInstitutions (IFIs) get problem both in quantitiy and quality of human resources. This study aims to analyse variables of human resource in Islamic perspective, such as Islamic motivation, Islamic commitment, Islamic training, and Islamic performance. This study used total 64 employees for random sampling observations and using Ordinary Least Square Regression analysis model with SPSS software. Data collection using questionnaire with Linkert scale 1 to 4.This study find partially that Islamic motivation and Islamic commitment are negatively related to Islamic performance, but Islamic training significantly related to Islamic performance. But, this research find that three variables simultanously related together to Islamic performance. Although Islamic training just has influence Islamic performance, therefore Islamic motivation and commitment have positive value in linier regression but in small value. REFERENCESAnwar Prabu Mangkunegara dan Abdul Waris. 2015. Effect of Training, Competence, and Discipline on Employee Performance in Company (Case Study in PT. Asuransi Bangun Askrida). 2nd Global Conference on Business and Social Science-2015, GCBSS-2015, 17-18 September 2015, Bali, Indonesia , 8.Rahman, Abdel Rahman AA. 1995. An Islamic Perpective On Organizational Motivation. The american journal of Islamic social science vol 12 no 2.Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung:Alfabeta.Suparyadi.2015. Manajemen Sumber Daya Manusia, Menciptakan Keunggulan Bersaing Berbasis SDM. Kediri:AndiTasmara, Toto. 2008. Membudayakan Etos Kerja Islami. Jakarta: Gema Insani.Zadjuli. 2004. Etika Sebagai Landasan Moral Pembangunan Ekonomi Di Indonesia.

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INDONESIA