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Abstrak :
This paper integrated DEA method with financial ratio "Return on Assets" (ROA) to analyze efficiency and performance of Shariah Business Unit at four Indonesian Banks in two years period, January 2004 to December 2005. The Shariah Business Unit that used as a research sample in this paper can be classified as the big of four in term of asset accumulation which commanding up to 71% of all Indonesian Shariah banking total asset The big of four are BNI Syariah (commanding 35% total asset), BRI Syariah (commanding 18% total asset), Danamon Syariah (commanding 10% total asset), and Bukopin Syariah (commanding 8% total asset). By integrating DEA with ROA as analysis tools, this paper could identify four difference performance conditions in each unit.

Abstrak :
Tesis ini bertujuan untuk mengetahui mengenai faktor-faktor yang mempengaruhi pembiayaan mudharabah dan murabahah pada bank umum syariah di Indonesia selama periode kuartal keempat 2004 hingga kuartal pertama 2008. Metodologi yang digunakan adalah analisis data panel dengan menggunakan Pooled EGLS (period random effect). Dari penelitian ini didapat sejumlah kesimpulan yaitu pembiayaan murabahah pada bank umum syariah dipengaruhi secara signifikan oleh variabel Non Performing Financing (negatif), bonus SWBI (positif), dan tingkat suku bunga pinjaman (positif). Adapun pembiayaan mudharabah dipengaruhi secara signifikan oleh variabel pembiayaan murabahah (negatif) dan tingkat bagi hasil (positif). Sedangkan variabel NPF meskipun tidak signifikan mempengaruhi pembiayaan mudharabah namun mempunyai arah hubungan negatif.

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The objective of this thesis is to gain knowledge of factors affecting mudharaba and murabaha financing at shariah banking in Indonesia during the fourth quarter of year 2004 to the first quarter of year 2008. Panel data analysis using Pooled EGLS (Period Random Effect) is applied as the methodology. Findings derived from this study are: 1] murabaha financing in shariah banking is significantly affected by variables of Non Performing Financing (negative), SWBI bonus (positive), and rate of credit interest (positive); 2] As for mudharaba financing, it is affected significantly by murabaha financing (negative) and the rate of return (positive). While the NPF variable has a negative effect to the mudharaba financing with a low level of significance.

Abstrak :
Penelitian ini menguji hubungan kinerja bank syariah yang diukur dengan menggunakan kinerja keuangan Islam dan tingkat pengungkapan ISR. Adapun kinerja keuangan Islam yang digunakan dalam penelitian ini diukur dengan menggunakan Islamicity perfomance index. Tingkat pengungkapan ISR diukur berdasarkan AAOIFI GS 1 dan GS 7 yang terdiri dari 75 komponen pengungkapan dengan sampel 90 laporan tahunan bank syariah dari Indonesia dan Malaysia periode 2014-2018. Penelitian ini menggunakan analisis regresi. Hasil konten analisis menunjukkan bank syariah Indonesia memiliki rata-rata total pengungkapan unggul sebesar 54% dibandingkan dengan bank syariah negara Malaysia sebesar 47%. Hasil uji regresi membuktikan hubungan positif antara profit sharing financing ratio dan zakat perfomance ratio dan tingkat pengungkapan ISR. Sedangkan hubungan antara equitable distribution ratio dan director employee welfare ratio dan tingkat pengungkapan ISR tidak terbukti. ......This study examines the association between the performance of Islamic banks as measured by using Islamic financial performance and the level of ISR disclosure. The Islamic financial performance used in this study is measured using the Islamicity performance index. The level of ISR disclosure is measured based on AAOIFI GS 1 and GS 7 which consists of 75 disclosure components with a sample of 90 annual reports of Islamic banks from Indonesia and Malaysia for the 2014-2018 period. This study uses regression analysis. The results of the content analysis show that Indonesian Islamic banks have an average total superior disclosure of 54% compared to Malaysian state Islamic banks of 47%. The regression test results prove a positive association between the profit sharing financing ratio and the zakat performance ratio and the level of ISR disclosure. Meanwhile, the association between the equitable distribution ratio and director employee welfare ratio and the level of ISR disclosure was not proven.