Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Tingkat Kesehatan Bank Syariah [TKBS] adalah perangkat penting dalam melakukan penilaian dan pengawasan terhadap kualitas operasional bank syariah. Secara teoritis perangkat dapat didesain melalui pendekatan CAMELS dengan modifikasi struktur finansial bank syariah. Untuk tetap menonjolkan karakteristik istimewa operasional bank Islam maka modifikasi haruslah mempertimbangkan risk based supervisory dan kepatuhan syariah [shari?h complieance].Tujuan penelitian adalah untuk mendapatkan faktor apa yang menjadi prediktor terbaik dan model prediksi apa yang paling akurat dalam prediksi keanggotaan sampel bank syariah kedalam komposit penilaian TKBS. Bukti empiris penelitian menun-jukkan bahwa persamaan model desain komposit penilaian TKBS signifikan secara statistik dengan tingkat signifikansi model sebesar ? = 0,01. Artinya dengan tingkat kesalahan penelitian dibawah 5 % tidak ditemukan “gap” antara teori desain TKBS dengan praktek operasional bank umum syariah di Indonesia. Adapun sebagai prediktor terbaik penelitian adalah rasio kecukupan modal bank syariah untuk mengantisipasi risk exposure (R1M). Adapun rasio partisipasi finansial (R7M) yang merupakan salah satu misi utama bank Islam dapat direkomendasikan sebagai salah satu prediktor TKBS. Hasil uji keakuratan model menemukan bahwa correct estimate atau tingkat akurasi prediksi model analisis regresi logistik adalah 91,7% dan lebih baik jika dibandingkan dengan model analisis diskriminan dengan correct estimates sebesar 81,3%. Penelitian kajian ini dapat digunakan tidak hanya sebagai perangkat pengawasan bank yang efektif oleh otoritas perbankan syariah dalam menilai kualitas operasional bank tetapi juga sebagai masukan ketika akan menyusun regulasi pengawasan terhadap perbankan syariah. ...... In this paper, we analyze an alternative tool to assess the operational soundness of the Islamic banking quality. Shari?h banking rating system is most important tools in assessing and supervisory of banking quality. Theoretically, the tools designed can still use the CAMELS but some adjustments on financial ratio based on risk supervisory and shari?h compliance so can accommodate the salient feature of Islamic banking. The objective of this research is expected to analyze model and best predictors in shari?h banking rating composite. Empirical research has shown that design can be implemented on practically Islamic banking in Indonesia with statistic significant level is 0,01 (multiple discriminant and logistic regression models). Its mean no gap between theoretically and practically under 5 percent error level. As best predictor is capital adequacy ratio to anticipate risk exposure (R1M) meanwhile a financial participation ratio (R7M) what a special mission of Islamic banking can be recommended as predictor of shari?h banking rating system. Accuration model testing has found that correct estimate of logistic regression model is 91,7% and more better than discriminant analyze model that a correct estimate is 81,3%. This research is capable of being used as an effective supervisory tool not only for assessing the operational quality but also directing the Islamic banking authority when formulating the supervisory actions based on supervisory review.

Abstrak :
Positive correlation between concentration and profitability is not always a result of collusion. Market concentration can be a proxy efficiency and product differentiation that have done by company. The company that can be mentioned efficient and have done product diferentiation can improve market share, and industry that consist of the company has tendency to be concentrated. This research tries to prove whether market share and concentration in Islamic and conventional banking industry as proxy to efficiency. If it is proven, so there is no relationship between market share and concentration with profitability. It is appropriate with efficient structure hypothesis. Using separated pooled data for Islamic and conventional banking industry at period January 2002 until November 2005. This research use adjusted Smirlock mode! with fired eject method. By this research, it is expected that Islamic banking industry support efficient structure hypothesis, and conventional banking industry support diferentiation hypothesis.

Abstrak :
There are two purposes that want to be assessed in this study The _first purpose is to indicate whether the moral hazard problems are occurred in the Indonesian Sharia Bank (The moral hazard in this paper is the indirect Moral hazard which is the negligence of bank in the financing process influencing the moral hazard problems of the debtor in the other side. The second purpose is to assess whether the _financing policies in the Sharia Banking are influenced by profit sharing system, The data for assessing this paper are acquired from the monthly financial reports published by Sharia Banks such as BSM? and BMI from January 2001 to December 2004. The research based on the Ever Correction Model in the long term shows that the increasing of allocation ratio of Murabahah to Musyarakah and Mudharabah results the increasing of non performing financing ratio. It indicates that the moral hazard problems are occurred in BML The moral hazard indication demonstrates that bank is both less careful in financing and less incentive in monitoring process. It also demonstrates the weakness of the Sharia bank's operational system in countering the debtor's moral hazard The Granger Causality Test proves that profit sharing ratio (nisbah) between bank and debtor influences return ratio, however it does not influence financing allocation). On the other hand _financing allocation ratio influences nisbah ratio, furthermore in BSM case, return ratio influences nisbah ratio. This description shows that nisbah ratio is not only an instrument for calculating revenue/return distribution but also an instrument for Sharia bank in synchronizing profit sharing level with the interest Vale in conventional bank.

Abstrak :
Hadirnya sebuah bank syariah yang mampu memenuhi kebutuhan masyarakat akan berbagai layanan perbankan yang cepat, tepat, akurat dan efisien merupakan cita-cita dan keharusan yang harus diwujudkan oleh setiap bank syariah. Perbankan syariah sebagai suatu sistem yang dibangun dengan semangat alternatif, diharapkan dapat "berbeda" dengan perbankan yang telah ada, baik dari segi layanan maupun produk yang ditawarkan. Transaksi Letter of Credit (L/C) sebagai salah satu produk perbankan masa kini, diharapkan dapat dikembangkan pada bank syariah sebagai langkah awal dari terciptanya bank syariah yang berskala intemasional. Penelitian ini bertujuan untuk melihat perkembangan transaksi Letter of Credit (L/C) ekspor di Bank Muamalat Indonesia sebelum dan sesudah terbitnya fatwa DSN MUI No. 35 tentang Letter of Credit (L/C) Ekspor dengan pertimbangan bahwa transaksi ini memiliki data yang lengkap pada dua periode yang berbeda. Hasil penelitian menunjukkan bahwa transaksi Letter of Credit (L/C) ekspor di Bank Muamalat Indonesia sesudah terbitnya fatwa DSN MUI No. 35 adalah tidak lebih baik dibandingkan dengan sebelum terbitnya fatwa. Beberapa faktor diduga dapat menjadi penyebab rendahnya transaksi Letter of Credit (L/C) ekspor di Bank Muamalat Indonesia seperti, pemanfaatan akad-akad dalam fatwa No. 35 yang belum maksimal, penggunaan teknologi informasi yang belum optimal dan jumlah bank koresponden yang masih terbatas. Penelitian inipun memberikan beberapa masukan kepada Bank Muamalat, Dewan Syariah Nasional MUI dan Bank Indonesia dalam upaya peningkatan transaksi L/C di bank syariah.

---

The existence of a syariah bank that able to meet community demand for fast, proper, accurate and efficient banking service has become to objective and goal that must be realized by every syariah bank. Syariah banking as a system that established under alternative spirit, is expected would be "different" to existing banking, either the services or products offered. Letter of Credit (L/C) transaction as one of current banking products, is expected can be improved with syariah bank as an initial step of the creation of an international scale syariah bank. This research is aimed to view the development of Export Letter of Credit (L/C) transaction with Bank Muamalat Indonesia before and after the issuance of fatwa DSN MUI No. 35 about Export Letter of Credit (L/C) with a consideration that this transaction has complete data in two different periods. The research findings indicated that Export Letter of Credit (L/C) transaction at Bank Muamalat Indonesia after the issuance of fatwa DSN MUI No. 35 is not better compared to before the issuance of fatwa on Export Letter of Credit (L/C) transaction at Bank Muamalat Indonesia. Some factors that suspected triggered such low Export Letter of Credit (L/C) transaction at Bank Muamalat Indonesia such as, non-maximum application of akad-akad in fatwa No. 35, non-optimum utilization of information technology and limited number of correspondence banks. This research also provides feedback to Bank Muamalat Indonesia, MUI National Syariah Council (DSN MUI) and Bank Indonesia in the effort to improve Letter of Credit (L/C) transaction with syariah bank.

Abstrak :
Kartu kredit di Indonesia berdasarkan statistik Bank Indonesia per April 2010 Jumlah kartu yang beredar saat ini telah mencapai lebih dari 12 juta kartu. Kartu kredit sebagai salah satu instrumen pembayaran non tunai yang diminati telah mengalami perkembangan yang cukup signifikan di Indonesia. Seiring dengan perkembangan perbankan syariah dengan berpedoman pada Undang-Undang No.21 Tahun 2008 tentang Perbankan Syariah, instrumen kartu sebagai alat pembayaran sudah memasuki dunia perbankan syariah. fatwa DSN No.54/DSNMUI/ X/2006 Syariah Card didefinisikan sebagai kartu yang berfungsi sebagai Kartu Kredit yang hubungan hukum antara para pihak berdasarkan prinsip syariah sebagaimana diatur dalam fatwa. Di Indonesia baru ada dua kartu kredit syariah, pertama Dirham card dan yang kedua adalah BNI Hasanah card. Penerbitan kartu kredit syariah merupakan suatu produk yang baru maka masih banyak kalangan yang belum memahami mengenai kartu kredit syariah ini. Dengan demikian dalam tesis ini penulis membahas tentang pengaturan penerapan kartu kredit syariah di bank BNI syariah berdasarkan hukum yang berlaku di Indonesia serta perlindungan hukum terhadap nasabah kartu kredit syariah. Dalam penelitiannya penulis menggunakan metode penelitian hukum normatif dengan wawancara sebagai alat pengumpulan data. Penelitian ini menyimpulkan bahwa Hasanah Card tidak menganut sistem bunga berbunga seperti kartu kredit konvensional melainkan dengan sistem bagi hasil yang didasarkan pada prinsip syariah. Dalam penerapannya Hasanah Card secara keselurahan telah memenuhi syarat dan ketentuan dalam Fatwa Dewan Syariah Nasional. Sistem perlindungan nasabah bertujuan untuk memberikan perlindungan dan memberdayakan nasabah melalui mekanisme pengaduan nasabah, transparansi produk perbankan dan data pribadi nasabah serta penyediaan lembaga mediasi independen.Dalam menyelesaikan sengketa yang timbul antara nasabah dan bank syariah, penyelesaiannya dapat dibawa ke Badan Abitrase Syariah Nasional atau ke pengadilan Agama.

---

The amount of credit card in Indonesia base on Bank of Indonesia?s April 2010 statistic is more than 12 million cards. Credit card as one of non cash payment instrument has a very significant growth in Indonesia. Parallel with the growth of Syariah Banking base on the Regulation No.21 2008 about Syariah Banking, card instrument as a payment tool has join the world of Syariah Banking. According to Fatwa DSN no.54/DSN/2006 Syariah card is describe as a credit card which legal relationship between all parties base on Syariah principal whish has been ruled in Fatwa. In Indonesia there are two syariah credit card, Dirham card and BNI Hasanah card. Syariah credit card is a new product which hasn?t been fully understood by most people or consumers. Hence in this thesis the writer will discuss and elaborate the rule of application of syariah credit card in BNI Syariah according to Indonesian regulation and the legal protection for consumers. In this research writer is using normative research method with interview as a gathering information tool. This research conclude that Hasanah Card doesn?t have compound interest system as the conventional credit card does, instead with the system profit loss and sharing system base on syariah principal. IN its application Hasanah card has comply with the terms and requirements in Fatwa by Syariah National Committee. Consumer protection system intend to give a protection and empower the consumers through consumer complaint mechanism, banking product transparency & consumers personal data and independent mediation institution. In dispute between consumers and syariah bank, the settlement will be brought to National Syariah Arbitration Institution or Religion Court.

Abstrak :
Tesis ini membahas perhitungan risiko atas pembiayaan murabahah BNI Syariah. Pemilihan pengukuran risiko pembiayaan murabahah dengan menggunakan pendekatan CreditRisk+ diperlukan sesuai dengan karakteristik pembiayaan yang memiliki nasabah dalam jumlah besar dan nilai pembiayaan yang relatif kecil. Pengukuran CreditRisk+ dilakukan dengan menghitung frequency of default dan loss given default dan menghitung distribution of default losses. Distribution of default losses digunakan untuk menentukan nilai expected loss, unexpected loss dan economic capital. Nilai economic capital merupakan besarnya cadangan modal yang harus dibentuk bank untuk menutup expected loss. berdasarkan pengujian dengan menggunakan backtesting dengan loglikelihood ratio (LR) test, diperoleh bahwa metode CreditRisk+ cukup valid untuk mengukur risiko atas pembiayaan murabahah pada BNI Syariah. ......This research analyzes the calculation of murabahah financing risk in BNI Syariah. CreditRisk+ approach is needed for measuring murabahah financing risk regarding its characteristics which has many customers and relatively small amount of financing. CreditRisk+ measurement is conducted by computing frequency of default, loss given default and distribution of default losses. Distribution of default losses is used to determine the value of expected loss, unexpected loss and economic capital. The value of economic capital is the amount of capital reserve that must be provided by a bank to cover expected loss. Based on the test using backtesting with loglikelihood ratio (LR) test, is is concluded that CreditRisk+ method is valid for measuring murabahah financing risk in BNI Syariah.

Abstrak :
Berdasarkan fatwa DSN-MUI, transaksi saham di bursa efek menerapkan prinsip kehati-hatian. Keterbukaan informasi merupakan faktor fundamental dalam menciptakan pasar modal yang efisien. Pengungkapan dalam laporan tahunan merupakan salah satu instrumen yang digunakan oleh regulator bidang pasar modal untuk meningkatkan transparansi dan fairness dalam transaksi di pasar modal. Penelitian ini ditujukan untuk menganalisis tingkat pengungkapan pada emiten saham yang termasuk dalam daftar efek syariah sebagaimana ditetapkan BAPEPAM-LK. Pengujian dilakukan terhadap pengaruh faktor ukuran perusahaan, proporsi kepemilikan saham publik, reputasi auditor dan tingkat leverage terhadap luas pengungkapan dalam laporan tahunan, serta dampak peningkatan luas pengungkapan terhadap tingkat pengembalian saham dan earnings response coefficient. Penelitian dilakukan terhadap 72 sampel laporan tahunan 2009 untuk emiten saham syariah. Pengukuran luas pengungkapan mencakup 52 item yang terdiri dari pengungkapan wajib dan pengungkapan sukarela. Hasil pengujian menunjukkan bahwa variabel ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap luas pengungkapan, sedangkan variabel kepemilikan saham publik, reputasi auditor dan tingkat leverage tidak memiliki pengaruh yang signifikan terhadap luas pengungkapan. Pengungkapan aspek sosial dilakukan lebih luas oleh perusahaan dalam industri high-profile dibandingkan perusahaan low-profile. Peningkatan luas pengungkapan memiliki dampak positif terhadap tingkat pengembalian saham. Penelitian tidak berhasil membuktikan hipotesis mengenai adanya hubungan antara luas pengungkapan dengan earnings response coefficient. ......According to the fatwa issued by National Sharia Board (DSN-MUI), stock exchange?s transactions should apply the prudent principle. Disclosure of the material information is a fundamental factor in creating an efficient capital market. Disclosures in annual reports is one of the instruments used by capital market regulators to improve transparency and fairness in transactions in the capital market. This study conducted to analyze the disclosure in the annual reports of the company issued shares that included in the Sharia Securities List. The tested the impact of the firm size, proportion of public ownership, auditor reputation and the leverage to disclosure in annual reports, as well as the impact of disclosure to stock returns and earnings response coefficients. Research conducted on 72 samples of the 2009 annual reports. Disclosure level in annual report measured with 52 items consisting of mandatory and voluntary disclosure. The results showed that the firm size had a significant positive effect on disclosure level, while the portion of public ownership, auditor reputation and leverage had no significant effect on disclosure level. High-profile companies disclose more information about social themes than low-profile industries. This study proved the hypothesis that the disclosure level has a positive impact on stock returns. The results also showed that there is no significant correlation between level of disclosure and earnings response coefficient.

Abstrak :
ABSTRAK
Persaingan bisnis menjadi sebuah tantangan yang semakin berat bagi perusahaan-perusahaan di negara Indonesia dengan adanya pengaruh Masyarakat Ekonomi ASEAN (MEA). Psyhological Capital (PsyCap) merupakan salah satu sudut pandang dalam dunia psikologi positif yang dapat memengaruhi keberhasilan perusahaan dalam menghadapi masalah persaingan dalam MEA. Authentic leadership atau kepemimpinan otentik merupakan salah satu gaya kepemimpinan yang sering dikaitkan dengan PsyCap bawahan namun belum banyak diteliti di Indonesia. Penelitian ini dilakukan untuk membuktikan ada tidaknya hubungan antara kepemimpinan otentik dengan PsyCap bawahan. Responden penelitian ini adalah 135 pegawai Bank Syariah X. Pengukuran PsyCap dilakukan dengan menggunakan alat ukur Psychological Capital Questionnaire (2007), sedangkan pengukuran kepemipinan otenrik menggunakan alat ukur Authentic Leadership Questionnaire (2008). Hasil analisis statistik korelasi Pearson menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara kepemimpinan otentik dengan PsyCap bawahan pada pegawai Bank Syariah X (r = .33, p < .01, two tailed). Selain itu, ditemukan bahwa skor kepemimpinan otentik berbeda signifikan pada aspek demografis pendidikan. Sementara, skor PsyCap berbeda signifikan pada aspek demografis usia, pengalaman kerja pribadi, pengalaman kerja di perusahaan, serta penghasilan per bulan. Semakin tinggi kepemimpinan otentik maka semakin tinggi pula PsyCap bawahan. Oleh karenanya, perusahaan sebaiknya melakukan usaha pengembangan keterampilan kepemimpinan otentik melalui program intervensi pelatihan.

---

ABSTRAK
Business rivalry has become an increasing challenge for today's organizations in Indonesia with the influence of the ASEAN Economic Community (AEC). Psyhological Capital (PsyCap) is a term in positive psychology view which could affect a company's success, dealing with competitive problems of AEC. Authentic leadership is a leadership style which often associated with followers' PsyCap and have not been studied in Indonesia. This study was conducted to prove the relationship between authentic leadership and followers' PsyCap. Respondents of this study was 135 employees of Syariah Bank of X. PsyCap Measurements was measured using Psychological Capital Questionnaire (2007) instrument. While authentic leadership was measured using Authentic Leadership Questionnaire (2008) instrument. Pearson correlation calculation indicates that there was positive and significant relationship between authentic leadership and followers' PsyCap among employees of Bank Syariah X (r = .33, p < .01, two tailed). In addition, it was found that authentic leadership scores were significantly different on the demographic aspects of education. Meanwhile, PsyCap scores were significantly different at the demographic aspects of age, personal work experience, work experience at the company, as well as monthly income. Higher authentic leadership means higher followers? PsyCap. Therefore, companies should make an effort in developing leaders? authentic leadership skills through training intervention program.

Abstrak :
In this time,Islamic banking in indonesia keeps growing up to 94 units ....