Dampak Penetrasi Bank Asing Terhadap Kinerja Keuangan Bank Islam Di Indonesia

This article empirically examined the effects of foreign banks entry on the performance of Islamic banks inIndonesia, with the observation period 1999-2013. The method of analysis employed was descriptive statisticsand multiple regressions. The result of the study indicated that capital adequacy ratio had a negative influenceon the financial performance, measured using return on assets (ROA) of domestic Islamic banks in Indonesiawhile liquidity ratio did not influence ROA. Surprisingly this study revealed that foreign banks entry had anegative effect, insignificant influence on the financial performance of Islamic banks. This result supported theviews that foreign banks entry had an adverse effect on the performance of domestic banks in several emergingmarket economies worldwide, but against the notion that foreign banks entry brought positive effects on theperformance of incumbent banks

Studi Tentang Intervensi Etika Dan Peningkatan Moral Mahasiswa

The purpose of the study is to analyze the moral development of students from AccountingDepartment and Management Department at Economic Faculty Unsoed. This study is a surveywith the methods of collecting data using questionnaires. The population is a student at theFaculty of Economics, University of Jenderal Sudirman. The sample was taken by purposivesampling technique and sampling considerations which selected students who are still active inthe International Accounting Department and International Management Department. Theinstrument used to measure the moral development of students was defining issue test (DIT).Research findings indicate that students who have attended ethical class have better moraldevelopment as compared to those who have not taken the course. Moreover Accountingstudents have not better moral development as compared to students from ManagementDepartment. Based on the findings, it is recommended that ethics should be offered to economicsstudents since it appears to affect student's moral development. In addition, the inclusion ofethics as a course must be offered to other departments too, as the case of accounting departmentand management department

Analisis Portofolio Kredit Perbankan Umum dan Syariah Berdasarkan Sektor Ekonomi

The purpose of this research is tofind the optimum combination of banks credit portfolio with the smallestcreditrisk based on the economic sectors on each category of commercial bank and Islamic bank in Indonesia.The tools of the research are Markowitz and Value at Risk (VaR) methods.Type of data used is secondary dataconsist of monthly data ofthe credit position from the ten economic sectors of banks in the period 2009-2011. Alldata are taken from the Statistic Data of Central Bank of Indonesia. Totaldata used are 600 data consist of theten economicsectors such as agriculture; mining; manufacturing; electricity, gas and water;construction; trade,restaurant and hotels; transportation, warehousing andcommunication; business services; social services, andother.The result suggestthat optimum combination of credit portfolio on eachbanks contains five economic sectorsand number of VaR for credit risk on eachbanks almost same. Banks should make decision of creditportfoliowithdifferent combination of economic sectors to minimize credit risk.Keywords: portfolio of credit, economics sectors, VaR,Markowitz method