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"Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi intensi untuk menggunakan bank digital syariah pada generasi Z di Indonesia dengan menggunakan Technology Acceptance Model. Sampel yang digunakan yaitu penduduk Indonesia beragama Islam yang termasuk dalam generasi Z dan belum pernah menggunakan bank digital syariah. Data yang berhasil dikumpulkan sebanyak 196 responden yang kemudian diolah dengan metode structural equation model-partial least square (SEM-PLS). Hasil penelitian ini menunjukkan bahwa attitude dan features memiliki peran penting terhadap intensi untuk menggunakan bank digital syariah dan attitude memediasi hubungan antara perceived usefulness, perceived ease of use, dan trust dengan intensi untuk menggunakan bank digital syariah.

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This study aims to analyse factors that influence intention to use Islamic digital banks in generation Z in Indonesia using the Technology Acceptance Model. The sample used is Indonesian Muslims who belong to generation Z and have never used Islamic digital banks. The data collected were 196 respondents processed using structural equation model-partial least square (SEM-PLS) method. The results of this study indicate that attitude and features have an important role in the intention to use Islamic digital banks and attitude mediates the relationship between perceived usefulness, perceived ease of use, and trust towards intention to use Islamic digital banks."

"ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh indikatormakroekonomi dan karakteristik spesific-firm terhadap profitabilitas bank syariahdi Asia periode 2008-2012. Indikator makroekonomi berupa GDP growth danInflasi, sedangkan karakteristik specific firm berupa leverage, capitalization,operating expense, asset quality, number of branch, dan firm size. Profitabilitasbank diukur dengan ROA dan ROE. Metode regresi menggunakan Least SquaresMethod (LSM) untuk mengolah jenis data unbalanced panel dan balanced panel.Hasil penelitian menunjukkan determinan yang mempengaruhi ROAsecara positif signifikan adalah capital, firm size, GDP growth, dan inflasi,sementara determinan yang mempengaruhi ROA secara negatif signifikan adalahleverage dan operating expense. Asset quality dan number of branch tidakberpengaruh signifikan terhadap ROA. Faktor determinan yang mempengaruhiROE secara positif signifikan adalah capital, number of branch, GDP growth, daninflasi, sementara determinan yang mempengaruhi ROE secara negatif signifikanadalah operating expense, dan asset quality. Leverage dan firm size tidakberpengaruh signifikan terhadap ROE.

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ABSTRACTThe purpose of this study is to examine the effect of macroeconomicindicators and firm-specific characteristics on the profitability of Islamic banks inAsia for period 2008-2012. Macroeconomic indicators using variables GDPgrowth and inflation, while the firm-specific characteristics using variablesleverage, capitalization, operating expense, asset quality, number of branches, andfirm size. Bank profitability measured by ROA and ROE. Research method usingLeast Squares Method regression (LSM) to process the data types unbalancedpanels and balanced panels.The result of this research shows that capital, firm size, GDP growth, andinflation are determinants affecting ROA with positive and significant influence,while operating expense and leverage are significantly negative determinants thataffect ROA. Asset quality and number of branches doesn’t have significantinfluence to ROA. The research also shows that determinant factors that affectROE with positive and significant influence are capital, number of branch, GDPgrowth, and inflation. While operating expense, and asset quality are determinantsthat affect significantly negative to ROE. Leverage and firm size doesn’t have asignificant influence to ROE."

"Pengungkapan risiko dan tata kelola perusahaan memiliki peran yang penting baik bagi industriperbankan, investor, maupun stabilitas keuangan dalam jangka panjang. Selain itu, adanyaambiguitas hubungan antara pengungkapan dengan stabilitas bank syariah serta hubungan antara disclosure dengan profitabilitas bank menjadikan topik disclosure dan tata kelola perusahaan penting untuk diteliti. Oleh karena itu, studi ini bertujuan untuk melakukan pengujian hipotesis yang diharapkan dapat menjelaskan hubungan antara mandatory disclosure dan voluntary disclosureterhadap profitabilitas bank yang diproksikan dengan ROA (Return to Asset) serta hubungan antara mandatory disclosure dan voluntary disclosure terhadap stabilitas bank yang diproksikan dengan Z-score. Penelitian ini menggunakan metode OLS (Ordinary Least Square), RE (Random Effect), dan FE (Fixed Effect) untuk keempat model, dengan sampel 12 bank umum syariah (BUS) di Indonesia periode 2013-2018. Data yang digunakan bersumber dari laporan keuangan bank syariah, sementara indeks disclosure yang digunakan untuk mandatory disclosure adalah SEOJK dan indeks voluntary disclosure yang bersumber dari IFSB (Islamic Financial Service Board). Hasil penelitian ini menunjukkan bahwa terdapat hubungan secara signifikan dan positif antara pengungkapan risiko baik yang bersifat wajib dan sukarela terhadap stabilitas dan profitabilitas perbankan syariah di Indonesia. Hasil ini menunjukkan bahwa semakin tinggi pengungkapanrisiko yang dilakukan oleh bank syariah, maka semakin tinggi stabilitas dan profitabilitas bank syariah. Berdasarkan hasil dari penelitian ini, menunjukkan bahwa pentingnya bagi bank syariah untuk meningkatkan pengungkapan yang bersifat wajib atau mandatory, serta memperluas pengungkapan yang bersifat sukarela atau voluntary.

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Risk Disclosure and corporate governance have an important role for banks, investors, and long-term financial stability. In addition, there is an ambiguity in the relationship between disclosure and stability of Islamic banks as well as the relationship between disclosure and bank profitability, which makes this topic is necessary ti be examined. In accordance, this study aims to explain the relationship between mandatory disclosure and voluntary disclosure of the profitability of banks measured by ROA (Return to Asset) as well as the relationship between mandatory disclosure and voluntary disclosure of bank stability proxied by Z-scores. This study employs metode OLS (Ordinary Least Square), RE (Random Effect), dan FE (Fixed Effect) methods for all four models, with a sample of 12 Islamic commercial banks (BUS) in Indonesia for period of 2013-2018, and the sources of mandatory disclosure index comes from SEOJK while the voluntary disclosure index that is sourced from IFSB (Islamic Financial Service Board).The results of the first and second model both show that there is a significant and positive relationship between mandatory and voluntary disclosure on stability and mandatory disclosure on profitability. When banks increase their disclosure, Islamic banks will have higher stability and profitability. Based on the result from this study, it is important for Islamic banks to increase mandatory or mandatory disclosures and expand voluntary disclosures."

"Penelitian ini bertujuan untuk menjelaskan penerapan transaksi Ijarah Muntahiya Bittamlik (IMBT) dalam Pembiayaan Pemilikan Rumah (PPR) pada Bank DKI Syariah, salah satu Unit Usaha Syariah yang menyalurkan pembiayaan melalui akad IMBT di Indonesia. Analisis dilakukan dengan menjadikan Fatwa DSNMUI, Peraturan Bank Indonesia, PSAK, PAPSI, FAS, dan tinjauan literatur terkait sebagai acuan. Hasil penelitian menunjukkan bahwa penerapan transaksi IMBT belum sepenuhnya sesuai dengan Fatwa DSN-MUI, Peraturan Bank Indonesia, dan beberapa prinsip syariah. Perlakuan akuntansi pemilik yang diterapkan Bank XYZ hampir memenuhi standar PSAK 107 dan PAPSI 2013, namun terdapat ketidaksesuaian terkait pengakuan biaya pemeliharaan dan pengakuan beban penyusutan.

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This study is aimed to explain application of IMBT transaction for Home Ownership Financing (PPR) at Bank XYZ, one of Shariah Bussiness Unit that use IMBT contract in Indonesia. This study was conducted through applying Fatwa DSN-MUI, Regulation of Bank Indonesia, PSAK, PAPSI, FAS, and literature study as a benchmark. The result of this study indicates that the application of IMBT financing had not been fully held in accordance to Fatwa DSN-MUI, Regulation of Bank Indonesia, and some islamic principle. The accounting treatment for lessor mostly had been held according to PSAK and PAPSI but there was a discrepency at maintenance expense recognition and depreciation expense recognition."

"ABSTRAKUntuk mencapai program akselerasi perbankan syariah, Bank Indonesia telahmenargetkan agar perbankan syariahdiakhir tahun 2008 dapat menyalurkanpembiayaan kapada masyarakat sebesar Rp.65.950.000.000.000,- tapi ternyatarealisasinya hanya bisa dipenuhi sebesar Rp.38.195.000.000.000,- atau hanya tercapaisebesar 55%nya sehingga perlu penelitian tentang analisis faktor-faktor yangmcmpengaruhi pcnyaluran pembiayaan pada perbankan syariah di Indonesiamenggunakan Multiple Linier Regression dengan metode OLS (Ordinary LeastSquare) guna bisa mcmberikan soiusi bagi perkembangan perbankan syariah diJndonesia.Variabcl-variabel independen yang digunakan adalah Sertifikat Wadiah BankIndonesia (SWBI), Non Performing Financing (NPF), equivalent rate pembiayaan(ERPYD), equivalent rate Dana Pihak Ketiga (ERDPK), dan tingkat inflasi Indonesia(Inflasi) yang kesemuaqya dari sisi kebijakan moneter dan perbankan, sedangkanyang menjadi variabel dependennya adalah Pcmbiayann yang diberikan (PYD).Hasilnya menunjukkan bahwa SlBI dan 1LTF mempengaruhi secara signifikanterhadap pembiayaan yang diberikan. Sedangkan equivalent rate pembiayaan,equivalent rate dana pihak ketiga dan tingkat inflasi. temyata tidak signifikanmempengaruhi penyaluran pembiayaan pada perbankan syariah di Indonesia.

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AbstractIn order to achieve the sharia banking acceleration program~ Bank of lndonesiafuls targeted that by the end of2008 the sharia banking should channel a total financeofRp 68,950,000,000,000, however, !he realization was only Rp 38,195,000,000,000or only around 55 % of the target. Thus, it is important to analyze the factorsaffecting the financing provided by sharia banking in order to provide solutions forthe development of sharia banking in Indonesia. This study used Multiple LinearRegression with OLS (Ordinary Leas/ Square) method.The independent variables were Wcdiah Certificate of Bank of Indonesia(SWBI), Non Performing Financing (NPF). equivalent rate financing (ERPYD),equivalent rate of the third party (ERDPK), and inflation rate of Indonesia that werefrom the monetary and banking policy side, while the dependent variable was thegiven financing (PYD). The result showed that SWBI and NPF affected the givenfinancing significantly. Meanwhile, ERPYD, ERDPK, and inflation rate did notsignificantly affect the financing provided by sharia banking in Indonesia."

"Islamic Banking will be about the nature of risk in Islamic banking and the regulatory framework which includes capital adequacy, corporate governance, transparency and risk associated with Islamic banking. The book will cover materials about Islamic banking and also will show how each of these issues defers from the non-Islamic Banking, shading light on the effect of the global economic crisis on Islamic banks vs. conventional banks. It will discuss history and development, the nature of risk, the importance and role of capital, corporate governance and transparency, the salient features of Islamic banking that distinguishes it from non-Islamic banking, and the development of the regulatory bodies and supervisory agencies that support the Islamic banking system. The book will try to give answers to questions such as: Is the existing regulatory framework sufficient enough to - Ensure safe and sound banking system? Face the inherent risk associated with Islamic banking? Prevent systemic risk in the banking system? The book concludes with discussions on (1) the relationship between the Islamic banking regulators and the western regulators, and (2) the obstacle and challenges from regulatory prospective that faces the Islamic banking"

"Abstract:* Islamic Finance discusses the risk in Islamic banking and the regulatory framework which includes capital adequacy, corporate governance, transparency and risk associated with Islamic banki"

"A comprehensive guide to one of the key risk management issues in the expanding field of Islamic finance For Islamic financial institutions, Sharia non-compliance is a growing and key risk that must be carefully managed. This book offers a thorough look at non-compliance risk and explains the legal documentation necessary to ensure compliance for professionals in the Islamic finance industry. In addition, the book offers helpful guidance and understanding for the legal departments of Islamic financial institutions, as well as lawyers, legal firms, Shariah advisors, Shariah officers, and studen."

"[Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kinerja keuangan perbankan syariah di Indonesia yaitu ROA dan ROE yang dilihat dari; karakteristik bank dan kondisi makroekonomi. Analisis dalam penelitian ini bersifat kuantitatif dan kualitatif serta menggunakan data dari 3 bank Islam yang terdapat di Indonesia dengan periode 2004-2014. Analisis kuantitatif dilakukan dengan metode Generalised Least Square ( GLS ) serta fixed effect dan random effect. Analisis kualitatif yang dilakukan adalah untuk mendapatkan deskripsi tentang keterkaitan antara variabel yang di uji berdasarkan model yang ada. Hasil penelitian ini menunjukan bahwa kinerja keuangan bank syariah yang dilihat dari ROA dan ROE dipengaruhi oleh karakteristik bank,dan kondisi makroekonomi yaitu equity to assets ratio, deposit & short term funding to asset ratio, Loan to Asset Ratio, Liabilities to Asset Ratio, Cost of Efficiency, PDB dan inflasi, ROA hanya di pengaruhi oleh variabel EAR, COE dan Inflasi sedangkan ROE di pengaruhi oleh Variabel COE, PDB dan Inflasi.

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This aim of this research is to analyze the profitability determinant of Islamic banks which can be seen from variable, such as; bank characteristic and macroeconomic condition. Quantitative and qualitative are used in this study, by using data from 3 Islamic bank in Indonesia in the 2004-2014. Quantitative analysis is generated through panel data reggression model with Generalized Least Square ( GLS ) also fixed effect well as random effect and also common effect Model based on Hausman test. Qualitative analysis is used to capture description ofthe relationship between variables exist in the model. The result shows that; bank characteristics that appear equity to assets ratio, Cost of Efficiency and macroeconomic that appear inflation have significant effect to ROA, while ROE is only influenced by Cost of Efficiency, GDP and Inflation., This aim of this research is to analyze the profitability determinant of Islamic banks which can be seen from variable, such as; bank characteristic and macroeconomic condition. Quantitative and qualitative are used in this study, by using data from 3 Islamic bank in Indonesia in the 2004-2014. Quantitative analysis is generated through panel data reggression model with Generalized Least Square ( GLS ) also fixed effect well as random effect and also common effect Model based on Hausman test. Qualitative analysis is used to capture description ofthe relationship between variables exist in the model. The result shows that; bank characteristics that appear equity to assets ratio, Cost of Efficiency and macroeconomic that appear inflation have significant effect to ROA, while ROE is only influenced by Cost of Efficiency, GDP and Inflation.]"

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pemahaman nasabah Bank Syariah tentang wakaf uang. Selain itu juga bertujuan untuk mengetahui bagaimana dan seberapa besar pengaruh variabel sikap, norma subjektif, dan kendali prilaku terhadap intensi berwakaf uang di Badan Wakaf Indonesia (BWI). Penelitian ini menggunakan theory of planned behaviour oleh Ajzen. Metode yang digunakan yaitu tabulasi silang dan regresi berganda. Hasil riset menyatakan bahwa nasabah Bank Syariah masih belum memahami wakaf uang dengan baik, termasuk pengetahuan mereka akan kebolehan wakaf uang. Selain itu, hasil riset juga menyatakan Variabel norma subjektif dan kendali prilaku berpengaruh signifikan terhadap intensi nasabah Bank Syariah untuk berwakaf uang secara parsial, sedangkan variabel sikap tidak berpengaruh signifikan secara parsial, dan variabel intensi berwakaf uang mampu dijelaskan oleh ke tiga variabel yaitu sikap, norma subjektif, dan kendali perilaku sebesar 40%.

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ABSTRACTThis research is aiming to find the understanding of Islamic bank customers about the cash waqf, and also to find out how and how much the attitude, subjective norm, and perceived behavioural control influence the intention for cash waqf in Indonesian Waqf Board (BWI). This study is based on the theory of planned behavior by Ajzen. The method used are cross tabulations and multiple regression. The results indicate that the Islamic bank customers' understanding about cash waqf is not yet well enough, including their knowledge about the ability of cash waqf. Besides, the result indicates that subjective norms and perceived behavioural control significantly and partially affect the Islamic bankings' customers' intention. Whereas attitude does not significantly and partially affect the intention. Cash waqf intention is able to be explained by attitude, subjective norms, and perceived behavioural control by 40%."