scholarly journals Quo Vadis, Islamic Banking? Literature Study on Islamic Commercial Banks and Sharia Business Units in Indonesia

2020 ◽  
Vol 11 (4) ◽  
pp. 47
Author(s):  
Tita Djuitaningsih
Keyword(s):  
Human Resources ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Real Sector ◽  
Literature Study ◽  
Business Units ◽  
Quo Vadis ◽  
The Government

This paper aims to describe the condition of the financing portfolio in Islamic banking that is not following its characteristics, namely profit sharing; identify the cause and contribute to the solution of the problem. The dominance of murabahah financing is shown in proportion to the position on January 31, 2017, which reached 60% of total financing. The macro impact of the domination of murabahah transactions is that the monetary sector moves faster than the real sector which can ultimately lead to an economic crisis. Micro-impact, murabahah financing tends to encourage individual society to be consumptive because the purpose of this financing is more for consumptive matters, while profit-based financing will encourage individuals to be productive because profit-based financing is definitely intended to finance productive things. Broadly speaking, the problem needs to be addressed through two things. The first solution comes from the Government in the form of the availability of supporting institutions and regulations that are conducive to increasing the portfolio of profit-based financing. The second solution is sourced from Islamic banking itself in the form of an increase in the quantity and quality of Islamic human resources in the form of massive but highly selective recruitment and providing training to increase understanding of the concept of Islamic sharia and sharia banking practices in a professional manner.

scholarly journals Profitabilitas Bank Syariah Ditinjau dari Pembiayaan dengan Prinsip Bagi Hasil dan Kategori Usaha

2019 ◽  
Vol 14 (1) ◽  
pp. 48-63
Author(s):  
Purwanto Purwanto
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Partial Least Square ◽  
Least Square ◽  
Quantitative Approach ◽  
Islamic Banking ◽  
Negative Coefficient ◽  
Business Units

As a business institution, the objectives of Islamic banking is profitability. The profit can be achieved if Islamic banking distributes financing both with the principle of buying and selling, profit sharing or services. The focus of the study was on financing with the principle of profit sharing (Mudharabah and Musyarakah). Profit sharing has been studied as a variable that can increase profitability, but there are no definite conclusions. Thus it is necessary to study whether the actual financing of profit sharing affects the level of profitability directly or through certain business categories. The type of research is causality research with a quantitative approach. The population is Sharia Commercial Banks and Sharia Business Units in the period of January 2016 to December 2018. The data analysis uses Partial Least Square (PLS). The results shows that financing with profit sharing principles is proven to directly have an influence on profitability but in a negative coefficient. This study also shows that the higher the profit sharing financing, the lower the level of profitability. However, when the revenue sharing is channeled through SMEs and non-SMEs, the results become positive and significant to profitability

scholarly journals The comparison of Islamic banks performance in Indonesia before and after the Action to Defend Islam event

2020 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Luksi Visita
Keyword(s):  
Empirical Study ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Paired Sample ◽  
Business Units ◽  
Before And After

Purpose – This study aims to compare the performance of Islamic banking before and after the Islamic defense action. The action to defend Islam is a manifestation of populism, which resulted in mixed responses.Method – Financial performance consisting of return on assets (ROA), financing to deposit ratio (FDR), third party funds (DPK), non performing financing (NPF) and profit sharing financing on total financing were analyzed from 30 Islamic commercial banks and Sharia business units in Indonesia. The data were analyzed using different test paired sample T-test.Result – The results show that only TPF and FDR have significant differences. The DPK value increases, while the FDR decreases.Implication – This study can support industry to consider aspects needed to be taken care of during political events.Originality – This study enriches the empirical study of political and business interaction.

Syari'ah Compliance for Developing Innovation of Sharia Banking Products in Indonesia

2017 ◽  
Vol 1 (2) ◽  
pp. 57-62
Author(s):  
Dasep Sugandi
Keyword(s):  
International Standards ◽  
Islamic Finance ◽  
Islamic Banking ◽  
Real Sector ◽  
Islamic Banks ◽  
Preventive Action ◽  
Literature Study ◽  
Financial Products ◽  
Shariah Governance

This paper discusses the application of Sharia compliance to industry and Islamic finance business. Sharia compliance is a possible means of preventing risk and fraud in the real sector. This also applies to the innovation of Islamic financial products. Shariah rules are expected to be a guide in the operationalization of Islamic banking in Indonesia. With literature study, this paper found that Shariah compliance serves as an ex-ante (preventive) action and measure, to ensure policies, rules, systems and procedures, and business activities undertaken by Islamic banks. Innovation of Islamic banking products refers to sharia standards and shariah governance sourced from Qur'an and Hadith, guided by international standards, fulfillment of integrity and quality of Islamic banking human resources, suitability of contracts, and not dozens of people as consumers.

scholarly journals IMPLEMENTASI AKAD IJARAH BANK BNI SYARIAH CABANG PALU

2019 ◽  
Vol 13 (1) ◽  
pp. 41-58
Author(s):  
Murniati Ruslan
Keyword(s):  
Human Resources ◽  
Strong Support ◽  
Islamic Banking ◽  
The Public ◽  
The People ◽  
Two Factors ◽  
Model Scheme ◽  
The Government ◽  
Central Sulawesi

BNI Syariah is one of Indonesia's national sharia banks. In its operations, BNI Syariah implements several contracts, namely the Mudharabah Contract, the Wadiah Contract, and the Ijarah Contract. This study is focused on the discussion of the Ijarah Contract by taking BNI Syariah Branch Palu, Central Sulawesi as the research object. Islamic banking has good prospects. This is supported by two factors, they are the population which is predominantly Muslim and the strong support of the Government. But at the same time, there are number of challenges faced by this type of banking. The aspects of funding and the quality of Human Resources (HR) are two elements that are often referred to the serious problems faced by Islamic banking, especially when compared to conventional banking. Another factor is that Islamic banking has not had a clear business model scheme yet. Moreover, Islamic banking products are still not fully understood by a larger public. In other words, citizens who truly understand the principles and products of Islamic banking are still very limited. In relation to the operations of the BNI Syariah Bank Branch Palu, there are two segments that are practiced in the bank intermediation. Those two segments are the consumptive segment and the productive segment. Both of these segments face the same problem in their implementation, it is socialization. This study found that there was a correlation between the lack of socialization and the low interest of the people in Palu regarding the Ijarah product. In other words, lack of socialization has caused BNI Syariah Branch Palu products to be widely unknown to the public.

scholarly journals Perkembangan Bank Syariah Di Indonesia: Sebuah Kajian Historis

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
M. Dliyaul Muflihin
Keyword(s):  
Commercial Banks ◽  
Profit Sharing ◽  
The State ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Conventional System ◽  
Business Units ◽  
History Of Development ◽  
History Of ◽  
Conventional Banks

Banking in Indonesia is now increasingly enlivened by the existence of Islamic banks, which offer financial and investment products in different ways than conventional banks that have long existed. Even conventional banks in Indonesia are now following the trend by establishing their own Islamic institutions or Islamic business units. Recorded in 2012 Islamic banks have increased rapidly to become 11 Islamic Commercial Banks (BUS) and 24 Sharia Business Units (UUS). Islamic banks were born and developed in Indonesia starting from the birth of Bank Muamalat in 1992. Law Number 7 of 1992 concerning banking was born because in that year Bank Muamalah was the only bank that carried out business activities based on the principle of profit sharing. Furthermore, the culmination point has been reached with the enactment of Law Number 10 of 1998 concerning banking which opens the opportunity for anyone who will establish a Shari'ah bank or who wants to convert from a conventional system to a sharia system. Until the issuance of Law No.10 of 1998. Furthermore, Law No.10 of 1998 was amended by Law No. 21 of 2008 concerning Islamic banking because on June 17 2008 the Law on Islamic Banking was adopted which promulgated in the State Gazette on July 16 2008. Keywords: History of Development, Islamic Banking, Indonesia

LEADERSHIP AND MANAGEMENT OF EDUCATION INSTITUTIONS IN IMPROVING HUMAN RESOURCES IN INDONESIA

2018 ◽  
Vol 1 (3) ◽  
pp. 38-55
Author(s):  
M. Ihsan Dacholfany ◽  
Eko Susanto ◽  
Andi Noviandi
Keyword(s):  
Human Resources ◽  
Evaluation System ◽  
Educational Institutions ◽  
Academic Excellence ◽  
Educational Facilities ◽  
Leadership And Management ◽  
Education Industry ◽  
System Improvement ◽  
The Government

Educational institutions in Indonesia are expected to produce superior human resources and compete to have insight into science and technology. To achieve this expectation, educational institutions should strive and play a role in optimizing and achieving academic excellence, particularly in education, industry relevance, for new knowledge contribution, and for empowerment. Recognizing the importance of the process of improving the quality of human resources, the government, managers of educational institutions, educators and learners in Indonesia are striving to achieve the goals, vision and mission through various activities to build a better quality education through the development of human resources development and improvement of curriculum and evaluation system, improvement of educational facilities, the development and procurement of teaching materials, and training for teachers and education personnel to be more advanced and developed than other countries.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

IMPLEMENTASI PROGRAM TUJUAN PEMBANGUNAN BERKELANJUTAN (SUSTAINABLE DEVELOPMENT GOALS) PADA KASUS STUNTING DI INDONESIA

2021 ◽  
Vol 5 (2) ◽  
pp. 163
Author(s):  
Sindy Yulia Putri
Keyword(s):  
Public Health ◽  
Sustainable Development ◽  
Human Resources ◽  
Sustainable Development Goals ◽  
Good Growth ◽  
Prenatal Period ◽  
Development Goals ◽  
Holistic Analysis ◽  
The Government

<p><em>In 2018, the quality of Indonesian human resources was ranked 87 out of 157 countries. The good growth of Indonesian human resources, of course, starts from the womb or prenatal period, under five years of age, children, adolescents, to working productive ages. This study chose the topic of stunting, because of the urgency to improve the competitiveness of Indonesian human resources in the regional and international realms. Superior human resources are certainly formed from a long process since childhood. This paper aims to apply the concept of sustainable development goals (SDGs) as a framework adopted by the Government of Indonesia in reducing the prevalence of stunting cases and to provide the latest holistic analysis regarding the implementation of SDGs policies by the Government of Indonesia in reducing the prevalence of stunting cases. This study used qualitative research methods. The result of this research is that collaboration between state and non-state actors is needed to handle stunting cases in Indonesia. Starting from the synergy between ministries / institutions and collaboration with academics, public health scholars, companies, and foreign parties. These results are important as recommendations for each stakeholder in implementing the SDGs concept to reduce the prevalence of stunting cases in Indonesia.</em></p>

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