METODE PERHITUNGAN PENENTUAN HARGA JUAL PADA PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH (Studi pada PT Bank Syariah Mandiri)

Salah satu produk yang dikeluarkan oleh perbankan syariah adalah produk<br />pembiayaan. Produk pembiayaan tersebut menggunakan akad murabahah.<br />Profit yang didapatkan dari akad murabahah adalah dari margin keuntungan.<br />Penelitian ini bertujuan untuk mendeskripsikan praktik murabahah dan perhi-tungan penentuan harga jual pada pembiayaan konsumtif di Bank Syariah<br />Mandiri. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan<br />deskriptif. Teknis analisa data yang digunakan dengan metode studi kasus.<br />Hasil penelitian menunjukkan bahwa praktik pembiayaan konsumtif menggu-nakan akad murabahah wal wakalah. Kemudian metode penentuan harga<br />jual pada pembiayaan konsumtif ini menggunakan metode annuitas. Metode<br />perhitungan tersebut sesuai dengan metode yang dipaparkan oleh Karim

STRES KERJA, PENGARUHNYA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI

The research aims to determine direct effect of work stress on employee perfor-mance, and job satisfaction as a mediating variable. This research was con-ducted at Islamic Banking in Malang. Explanatory research is used. Sampling<br />technique used proportional random sampling with path analysis as data<br />analysis. Research results showed the effect of work stress on employee perfor-mance was indirectly significant. While, the influence work stress on employee<br />performance was not significant

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPEMPENGARUHI PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI INDONESIA

This study aims to answer some questions about the factors that influence the<br />occurrence of non-performing finanncing at sharia banks in Indonesia. Hypothesis<br />testing is performed by multiple linear regression analysis to determine the<br />effect of the internal variables (Growth Capital Financing and adequency<br />Ratio) and external variables (Gross Domestic Product, Inflation and Exchange<br />Rate) on the occurrence of non-performing Finanncing (NPF) in Islamic banks<br />in Indonesia. Sources of data in this study came from Bank Indonesia Bank<br />Indonesia website. Period examined data starts from March 2008 to December<br />2012 with a 3-month data collection. The study shows that simultaneous each<br />factor in the internal and external variables have a significant influence on<br />the occurrence of NPF at the 5% significance level. But partially, financing<br />variables, inflation and the exchange rate has no significant effect on the<br />occurrence of NPF while CAR and GDP variables have a significant influence.<br /><br />

PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang)

Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resources<br />and Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable. Postgraduate Eco-nomics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi. This research aimed to analyze the influ-ence of the quality of human resources and goal commitment on the implemen-tation of performance-based budgeting. In addition, this research aimed to<br />analyzes the influence of the quality of human resources and goal commitment<br />on the implementation of performance-based budgeting moderated by organi-zational culture. The results showed that the quality of human resources has a<br />positive effect on the implementation of performance-based budgeting. How-ever, this study did not succeed in proving that goal commitment affects the<br />performance-based budget implementation. This study also failed to demon-strate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on the<br />implementation of performance-based budgeting.

ANALISIS PENGARUH UPAH MINIMUM, INVESTASI DAN PENGELUARAN PEMERINTAH TERHADAP PENYERAPAN TENAGA KERJA BERDASARKAN PENDIDIKAN

This study analyzes the influence of the minimum wage, investment and gov-ernment spending on educated employment, trained employment and unedu-cated and untrained employment in 38 Regencies/Cities of East Java Province<br />in 2008–2013. The research is using quantitative approach, panel data analysis<br />and Fixed Effect Model (FEM) method. The results show that the minimum<br />wage variable has negative significant effect on the educated employment,<br />trained employment and uneducated and untrained employment. Regional<br />investment variable does not significantly affect to the educated employment,<br />trained employment and uneducated and untrained employment. Domestic<br />investment variable has positive significant effect on the trained employment,<br />but does not significantly affect to the educated employment and uneducated<br />and untrained employment. Foreign investment variable does not significantly<br />affect to the educated employment, trained employment and uneducated and<br />untrained employment. And government spending variable has positive sig-nificant effect on the educated employment and uneducated and untrained<br />employment, but does not significantly affect to the trained employment

ANALISIS KINERJA BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX (Studi pada Bank Umum Syariah Periode Tahun 2009–2013)

Perkembangan bank berbasis syariah di Indonesia kini sedang mengalami<br />kemajuan yang pesat. Pertumbuhan perbankan syariah secara kuantitas telah<br />ditunjukkan dengan semakin banyaknya bank umum syariah dan unit usaha<br />syariah yang dibuka oleh bank konvensional. Oleh karena itu sangat penting<br />untuk mengetahui kinerja Bank Umum Syariah dengan menggunakan Islami-city Performance Index. Tujuan dari penelitian ini adalah untuk mengetahui<br />kinerja Bank Umum Syariah dengan menggunakan Islamicity Performance<br />Index. Penelitian ini adalah penelitian kualitatif. Data yang digunakan dalam<br />penelitian ini adalah data sekunder. Populasi penelitian ini adalah semua<br />bank umum syariah di Indonesia periode 2009–2013, dengan sampel sebanyak<br />lima bank. Penarikan sampel yang dilakukan dengan menggunakan metode<br />purposive sampling. Penelitian ini dengan pendekatan Islamicity Performance<br />Index yang menggunakan lima rasio yaitu profit sharing ratio, zakat perfor-mance ratio, equitable distribution ratio, directors - employees welfare ratio<br />dan islamic income vs non islamic income. Berdasarkan hasil penelitian menun-jukkan bahwa Bank Muamalat Indonesia adalah bank terbaik menggunakan<br />Profit Sharing Ratio. Bank Muamalat Indonesia juga merupakan bank terbaik<br />menggunakan zakat performance ratio. Equitable Distribution Ratio menunnjukan bahwa Bank Syariah Mandiri adalah bank terbaik. Penelitian<br />ini juga menunjukkan bahwa Bank Syariah Mandiri adalah bank terbaik<br />dengan menggunakan Directors - Employees Welfare Ratio. Islamic Income Vs<br />Non Islamic Income menunjukkan bahwa Bank BRI Syariah adalah bank<br />terbaik. Secara keseluruhan pendekatan Islamicity Performance Index sudah<br />diterapkan pada kinerja Bank Umum Syariah tahun 2009–2013.

ANALISIS TINGKAT KESEHATAN BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DENGAN METODE CAMELS DAN RGEC

Banking should always be assessed health to stay fit in serving the customers,<br />the Bank that classified unhealthy can inflict the bank institution itself and of<br />the others, namely the customers of the bank. To assess a health bank can be<br />viewed from various aspects of assessment, this research aimed to determine<br />whether the bank is in a very healthy, healthy, healthy enough, less healthy or<br />unhealthy. There were several methods that can be used to assess or analyze<br />the health of the banking, namely CAMEL, CAMELS and RGEC. This research<br />was a quantitative research, with descriptive approach. The data used was<br />secondary data on 34 banking companies consisted of 11 companies of Syaria<br />public banks and 23 companies of Syaria business units. Analysis conducted<br />in this study was to use the calculation of financial ratios that have been set by<br />the financial services authority. The results showed that the health level of<br />Syaria public Bank and Syaria Business Unit with using CAMELS method and<br />RGEC showed health predicate of the bank in accordance with the standards<br />set by Bank Indonesia, for the period 2011 can be concluded that the Syaria<br />public Banks and Sharia Business Unit of composite rankings ”HEALT”, the<br />period of 2012 with the conclusion of composite rating ”HEALT”, and for the<br />period of 2013 with the conclusion of composite rating ”HEALT”. RGEC<br />method can be said to be better than in the two previous methods, namely<br />CAMELS and CAMEL, through RGEC, BI (Bank Indonesia) wanted banks to<br />be able to identify problems early, performed the appropriate and faster follow-up improvements, and implemented Good Corporate Governance (GCG) and<br />better risk management so banks will be more resilient in the face of crisis

PENGARUH ORIENTASI PASAR TERHADAP NILAI INOVASI, KEUNGGULAN BERSAING DAN KINERJA PERUSAHAAN

<p><em>Pemasaran yang berorientasi pasar merupakan aktivitas pemasaran yang memberikan perhatian pada pelanggan, pesaing dan kolaborasi unit kerja didalam perusahaan yang sangat diperlukan didalam meningkatkan nilai inovasi untuk membangun keunggulan bersaing yang akan berdampak pada kinerja perusahaan. Penelitian ini bertujuan menguji sejauhmana pengaruh orientasi pasar, nilai inovasi dan keunggulan bersaing terhadap kinerja perusahaan. Penelitian dilakukan pada perusahaan yang bergerak dibidang jasa keuangan. Hasil penelitian menunjukkan bahwa orientasi pasar berpengaruh terhadap nilai inovasi dan keunggulan bersaing. Orientasi pasar tidak berpengaruh secara langsung terhadap kinerja perusahaan. Nilai inovasi dan keunggulan bersaing merupakan variabel yang intervening yang memediasi pengaruh orientasi pasar terhadap kinerja perusahaan.</em></p>

ANGGARAN PENDAPATAN BELANJA NEGARA (APBN) PERSPEKTIF ISLAM (STUDI KASUS APBN DI INDONESIA TAHUN 2014)

<p><em>Anggaran Pendapatan dan Belanja Negara (APBN) dalam khasanah loterasi Islam sering disebut sebagai Baitul Mal. Baitul Mal adalah pos yang dikhususkan untuk semua pemasukan dan penegeluaran harta yang menjadi hak kaum muslimin/warga Negara. Setiap harta yang menjadi hak kaum muslimin, baik diambil dari kaum muslim dan non-muslim menjadi harta baitul mal. Terdapat tiga paradigm dasar yang selalu menyandera APBN pada system ekonomi kapitalis/neoliberalis yaitu, asumsi makro ekonomi, konsep anggaran berimbang atau anggaran deficit, dan liberalisasi ekonomi. Penyusunan baitul mal menggunakan paradigm yang berbeda. Diantaranya; tidak dibuat setiap tahun, tidak membutuhkan pembahasan dengan Majelis Umat (DPR/MPR), sumber pendapatan dan pos pengeluaran ditetapkan oleh syariah. Khalifah sebagai kepala Negara bias menyusun sendiri melalui hak tabbani, dan alokasi dana masing-masing sumber pendapatan dan pos pengeluaran diserahkan kepada pendapat dan ijtihad khalifah.</em></p>

RESIKO LIKUIDITAS BANK SYARIAH DI INDONESIA

<p><em>Abstract</em></p> <p><em>The banking industry is an industry that is vulnerable to the risk, as it involves the management of the public money that is temporary in the sense that it can be withdrawn at any time to be played back in the form of a variety of investments such as the purchase of securities and fund placement. One of the bank's risk is liquidity risk which is the risk caused by the poor level of bank liquidity. Liquidity risk (liquidity risk) is the risk arising from the bank unable to meet short-term obligations in the community when needed, which is caused by the shortage of bank liquidity. Therefore, this study aimed to examine the determinants of the level of liquidity risk of Islamic banks in Indonesia for a period of four years from 2010 through 2013. Results showed that age, leverage, size and profitability is an important determinant of Indonesian Islamic banks liquidity risk. On the other hand, the research also found that the explanatory variables tangibility is not a strong explanatory variables to determine the liquidity risk of Islamic banks in Indonesia.</em></p>