사회복지 역사편집법(Historiography)

The rapid growth of Islamic banks also occured in Indonesia. The high growth of Islamic banks’ assets gave opportunities to increase bad debt (non-performing financing). We examined the impact of good corporate governance (GCG), number of sharia supervisory board (SSB), financing to deposit ratio (FDR), profit and loss sharing (PLS) financing ratio, profit sharing rate of financing, and temporary syirkah fund ratio on the performance of non-performance financing (NPF) and return on assets (ROA). This research also tested the influence of NPF on ROA. The population of this research was Islamic commercial banks in Indonesia with the observation ranged from 2009-2016. The samples were determined by using a purposive sampling method. Data analysis used a structural equation model with WarpPLS. We proved that empirically GCG disclosure did not affect NPF. NPF bank was influenced by PLS financing and temporary syirkah fund ratio. PLS financing income and FDR financing did not affect the NPF. Moreover, GCG, SSB, temporary syirkah fund, and NPF disclosures influenced profitability JEL Classification : G31, G32, G34 DOI :  https://doi.org/10.26905/jkdp.v22i3.2061

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Financial Performance Determinant of Islamic Banking in Indonesia

The current planning and budgeting paradigm has changed from money follows function into money follows program but this paradigm is considered to not provide clear and concrete benefits. Likewise, the implementation of the money follows program was still problematic, such as program restructuring and problematic activities. Based on these problems, the purpose of this study is to determine the implementation of restructuring programs and activities of local governments and the factors that support and hinder the implementation of restructuring programs and activities in local governments since the enactment of the money follows program. The method used in this study is a descriptive method with a qualitative approach. The results show that programs and activities planned by using the money follow program approach have been implemented in several locus study areas (West Sumatra Province, West Java Province, and Yogyakarta Province). However, the implementation still varies. There are still doubts for the regions in the implementation, especially because it is related to the legal basis. Likewise, there are several inhibiting factors such as human resources, policy substance, implementer behavior, and network interactions. For this reason, the study concludes that it is necessary to make adjustments to the central government policies related to regional development planning guidelines and budget allocation.

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The Implementation of Restructuring Program and Activities Based on the Money Follow Program in Regions

This article aims to provide an overview of the development of research on the measurement of Islamic banking performance over the past 20 years from 89 selected papers with Scopus-indexed journals ranked Q4 to Q1 or accredited with Sinta 2 to Sinta 1. This study used a qual-quantitative meta-analysis approach using the Mendeley citation application. The distribution of the topic and the depth of research in paper samples based on keywords in publications were analyzed using the VOSviewer application. The results of the analysis showed that the research trend of Islamic banking performance in reputable journals is increasing in recent years. Most of the studies performed in the last two decades have focused on the practice and corporate governance of Islamic banks and comparisons between Islamic and conventional banks based on financial performance ratios and aspect of maqasid al-Shariah; Only a few studies that discuss efficiency, social performance on Islamic banks, regulation, intellectual capital and stability of the financial performance of Islamic banks were found. The further discussion is an empirical exposure without theoretical exploration or analysis which is supposed to become the direction of banking research in the future.

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Islamic banking performance measurement: a conceptual review of two decades

This research aims to find out the level of financial capacity of regional government in Indonesia before and after the proliferation of administrative region. The level of financial capacity is measured using analysis of local financial ratio consisting of regional financial independence ratio, degree of fiscal decentralization ratio, Local-Own Source Revenue (OSR) per capita growth analysis, and OSR effectiveness ratio. The number of sample used in this research is 15 districts in Indonesia which were split in 2008, 2012, and 2013 using purposive sampling method. Data used in this research is secondary data of Budget Realization Report of State Budget from Directorate General Suhairi 3 of Fiscal Balance of Ministry of Finance of Republic of Indonesia. Technique used to analyze data is analysis of local financial ratio and t-test (paired sample test). The result of t-test shows that there is significant difference between regional financial independence and degree of fiscal decentralization before and after the proliferation of administrative region. There is no significant difference between the OSR per capita growth and OSR effectiveness either before or after the proliferation of administrative region .

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The Analysis of Financial Capacity Level of Parent Regional Government in Indonesia Before and After Proliferation of Administrative Region

. Performance Measurement System in Islamic Bank: Some Issues and Considerations. There are various evidences show that business that complied with Islamic laws, i.e. Islamic business has succeeded. Islamic bank is the most prominent model of Islamic business that is acknowledged widely which could be proven by its existence in many countries, whether in Muslim majority countries or non-Muslim majority countries. As Islamic banks grow rapidly, an issue that needs to be addressed is regarding performance measurement in Islamic bank. However, even though there are many studies on Islamic banking, issues of performance measurement in Islamic bank receive very little attention among researchers. In fact, research on performance measurement in service sector is very rare compared to the manufacturing sector. The purpose of this article is to discuss issues on performance measurement in Islamic bank. As a banking system that based on Islamic tenets, Islamic bank is supposed to have certain unique criteria of performance. Some models of performance measurement commonly used in conventional banks will be analyzed to determine whether they are applicable in Islamic banks. Some issues will be discussed as well regarding the establishment of Islamic performance measurement model that can reflect comprehensive effectiveness that meets Islamic requirement of performance.

https://jamal.ub.ac.id/index.php/jamal/article/download/115/113

Performance measurement system in islamic bank: some issues and considerations

Financial performance become the important factor which attract the investor in buying stock. One thing that is considered is the stock price because it can be used by the investor to measure the company performance. Before invest their money, investor should be analyse the company performance so investor can predict their return in the future. The research is aimed at testing the influence of ROI, ROE, DER, CR, NPM, PBV and EPS toward stock price to food and beverage companies which are listed in LQ-45 at Indonesia Stock Exchange in the period of 2010-2012. This research applies purposive sampling technique with 15 samples of companies. Multiple regressions are technical analysis method applied. Key Words  : Stock’s Price, ROI, ROE, DER, CR, NPM, PBV and EPS LQ45, Analysis Financial Ratio

https://jimfeb.ub.ac.id/index.php/jimfeb/article/download/1388/1283

The influence of financial performance on stock price around publication date of financial statements (a study in food and beverages companies listed on bei)

The purpose of this paper is to explore the purposeful actions of key actors who corroborated the emergence and institutionalisation of Islamic banking practices in Indonesia.,A documentary analysis approach is used in the paper, with the analysis being guided by insights from institutional work perspectives.,The emergence and institutionalisation of Islamic banking practices were influenced significantly by the changing dynamics of the institutional field and the social and political context in Indonesia, especially the Islamic revival in the 1980s and later on the political accommodation of Islam. These were then leveraged by various key actors through their institutional works. These actors, with their own specific roles, worked independently and later on together to establish Islamic banking practices in Indonesia. The findings also show the shifting priorities of the actors from compliance with religious edicts to promoting avenues for Muslim participation in economic activities.,This paper is mainly based on documentary data; hence, the findings would be richer with primary data.,This research provides further understanding of how the Islamic banking idea can be pursued through the specific work of certain actors.

An institutional analysis of the emergence and institutionalisation of Islamic banking practices in Indonesia

The purpose of this research is to have a deeper look at the practice of public appraisers at the Public Appraisal Services Office (KJPP) X, in carrying out the revaluation of fixed assets, mainly related to Islamic values by using Shari’ah Enterprise Theory. The research method used a qualitative approach with case study analysis techniques. The results of this study indicate that the scope of the KJPP assignment is still not in accordance with the Shari'ah Enterprise Theory

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Application of asset revaluation by the public assessment office: a reflection of sharia accounting, shari’ah enterprise theory

The utilization of the Village Fund budget has resulted in many improvements in facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse of the funding in some village governments. In this study, we aimed to understand how fraud occurs in village government institutions because there is a patron-client relationship in a bureaucratic environment. This research is an ethnographic study using data collection methods in the form of field observations, documenting files that have relevance for research, and in-depth interviews with informants by applying the snowball technique to obtain informants. The field findings show that the social relations between the political sponsor (patron) and the head of the village government (the client) make the internal control system that regulates financial procedures not run properly. In the end, it opens opportunities for the patrons to misuse the village budget. Fraud behavior is not limited to causing economic losses but also has implications for damaging the social joints of village community life. This research offers a village government monitoring model expected to help district governments develop a monitoring system.

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Papers

Performance measurement system in islamic bank: some issues and considerations

The influence of financial performance on stock price around publication date of financial statements (a study in food and beverages companies listed on bei)

An institutional analysis of the emergence and institutionalisation of Islamic banking practices in Indonesia

Application of asset revaluation by the public assessment office: a reflection of sharia accounting, shari’ah enterprise theory

Forensic Investigation of Fraud in Village Government Agencies: An Ethnographic Study in Indonesian