Cost Efficiency of Indonesia’s Banking Industry: A Comparison between Community Development Banks, Government Banks and Private Banks

The unique characteristic of the banking system in Indonesia is the existence of a community development bank (CDB), which is owned by the local government. This study tested the efficiency of costs against other types of banks, namely private bank and Government-owned banks. The sample of the study consisted of 15 community development banks, 56 private banks, and 3 Government bank from 1995 until 2006. Using the methodology of panel data, we find that the efficiency community development banks are at least as good as other types of banks. There are two explanations of this finding is, first, the CDB received high deposits from local government , the second, the CDB doesn’t need to pay interest to the Government of the region. Third, the staffs of the community development banks accept smaller salaries than private banks. To our knowledge, this is the first study that looks at the cost-efficiency of community development banks as compared to other types of banks of banks in Indonesia. Meanwhile, the average efficiency cost of the bank the Government is higher than for CDB and private banks. Banks that has the equity number of over IDR 100 billion was more efficient than the bank had a total equity of less than IDR 100 billion

The Analysis Feasiblity Study in the Financial Aspects of Islamic Perspective

The purpose of this study is to calculate the feasibility of investing in the financial aspects by using an Islamic perspective namely Hamdi’s Method. Hamdi’s Method uses the calculations of gold value method (GVM) and gold index (GI) which is a substitute for calculations in conventional concept, namely net present value (NPV) and profitability index (PI). The GVM and GI method is a new method for calculating financial aspects in determining the feasibility of investing in an Islamic perspective. The calculation of the GVM and GI methods uses the gold standard based on the word of Allah ta’ala in the letter At Taubah verse 34. From the word of Allah ta’la this was developed by Ibnu Khaldun who stated that gold and silver are measure of value. In this paper try the case of opening a business an English course by using the Hamdi’s Method which then compares investment feasibility decisions using conventional method namely NPV and PI. The calculation results show that the business of English course is feasible using the Hamdi’s Method. The result is the same as using NPV and PI calculations. Thus calculating the feasibility of investing in the financial aspects by using an Islam perspective namely the Hamdi’s Method can be used as a new method in academic field

Analisis Penerapan Akuntansi Masjid dengan Menggunakan Microsoft Excel for Accounting

Tujuan dari penelitian ini adalah untuk menganalis dan membangun sistem informasi akuntansi masjid dengan menggunakan microsoft excel for accounting sesuai dengan prinsip akuntansi yang berlaku umum.  Penelitian ini penulis lakukan pada Masjid Aulia, yang berkedudukan di Jalan Melati blok G, No. 32 RW XX Perumahan Kartama Raya, Kelurahan Maharatu, Kecamatan Marpoyan Damai, Pekanbaru. Data yang digunakan dalam penelitian ini menggunakan data sekunder berupa buku kas umum dan voucher selama tahun 2016. Alat analisis yang digunakan dalam penelitian ini menggunakan excel for accounting

DETERMINANTS OF SHARIAH BANKS LENDING: EVIDENCE FROM ISLAMIC BUSINESS UNIT BANKS

Tujuan penelitian ini adalah untuk menganalisis pengaruh inflasi, Sertifikat Bank Indonesia Syariah (SBIS), Dana Deposito (Deposit Fund/DF), dan Kredit Bermasalah (Non Performing Financing/NPF)  terhadap Pinjaman Murabahah. Populasi dan sampel ini terdiri atas 22 unit usaha syariah, hanya 10 bank yang dipilih untuk dijadikan sebagai sampel.  Periode penelitian ini yaitu dari tahun 2011 sampai tahun 2015. Penelitian ini menggunakan data panel dan metode kuadrat terkecil (Ordinary Least Squares/OLS). Hasil penelitian menunjukkan bahwa Sertifikat Bank Indonesia Syariah memiliki pengaruh negatif terhadap Pinjaman Murabahah. Hal ini mengungkapkan bahwa bank memiliki penyebaran suku bunga yang juga menunjukkan pengaruhnya terhadap perilaku melakukan pinjaman. Hal tersebut merupakan salah satu instrumen untuk menyimpan dana di Bank Indonesia yang digunakan untuk menyerap likuiditas berlebih pada bank Islam dalam konteks operasi pasar terbuka untuk mengendalikan jumlah peredaran uang. Dana deposito memiliki pengaruh positif terhadap Pinjaman Murabahah. Hal ini mengungkapkan bahwa deposito yang diterima oleh bank adalah bentuk permintaan yang dapat dibayarkan kembali ke penyetor/deposan sesuai permintaan. Oleh sebab itu, bank dapat mempertahankan jumlah deposito nasabah yang besar sebagai persediaan untuk memenuhi permintaan nasabah daripada memberikan pinjaman. Kredit bermasalah (NPF) memiliki pengaruh negatif terhadap Pinjaman Murabahah. Hasil ini menggambarkan bahwa kredit bermasalah (Non performing finance) yang lebih tinggi diikuti dengan penurunan pada penyebaran dana yang dibuat oleh Bank untuk mengurangi resiko kredit macet

Determinants of Bank Performance in Indonesia: Evidence Rural Banks in Pekanbaru City

The purpose of study to find out how big the financial ratios related to Non Performing Loan (NPL), Operating Expense to Operating Income (OEOI), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) in terms of affecting profitability that occurred in Rural Banks in Pekanbaru City. The population in this study using Rural Banks in Pekanbaru City since 2012 until 2015. The number of Rural Banks in Pekanbaru City as many as 19 RB. Of the total population is taken a sample by using purposive sampling method based on certain criteria. From the sampling criteria can be obtained the number of Rural Banks that meet the criteria of 13 RB. The result of study that operational risks proxied through BOPO variables have a negative and significant impact on Return On Assets (ROA), is due to high operational costs of BR is still not working efficiently, thus lowering ROA. liquidity risk proxied through LDR variable has a positive and significant impact on profitability BR. This indicates that any increase in LDR will be followed by increased profitability, where as the amount of credit disbursed increases, the income from such credit will increase so that the bank's ability to earn profit is also increasing

PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN SHARIA COMPLIANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH

Berorientasi pada profit maximizer merupakan tujuan perbankan selaku institusi. Sebagai lembaga intermediasi keuangan maka bisnisnya didasarkan atas kepercayaan dari pihak yang terkait baik pihak pendana maupun pihak yang membutuhkan pembiayaan. Oleh sebab itu, perbankan syariah harus melaksanakan sharia compliance untuk mencegah terjadinya kecurangan yang dapat menurunkan kepercayaan pihak-pihak yang terkait. Penelitian ini bertujuan untuk meneliti pengaruh Islamic Corporate Governance, Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio terhadap Fraud pada bank umum syariah, baik secara simultan maupun parsial. Bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2017-2021 adalah populasi dalam penelitian. Purposive sampling digunakan dalam menentukan sampel sebesar 11 sampel. Metode analisis data menggunakan statistik deskriptif dan juga analisis regresi logistik. Hasil Penelitian ini menunjukkan bahwa Income Ratio dan Profit Sharing Ratio berpengaruh terhadap probabilitas suatu bank umum unutk melakukan Fraud sedangkan Islamic Corporate Gevernance dan Zakat Sharing Ratio tidak berpengaruh terhadap probabilitas suatu bank umum untuk melakukan Fraud

The Effects of Enterprise Risk Management on Bank Performance : Evidence from Indonesian Public Listed Companies

The purpose of this paper is investigate the effect of the Enterprise Risk Management implementation (ERM) on firm performance, mainly focusing on the bank industry. The population and the sample consist of 24 public listed banks, only 15 banks were selected to be the sample. The time period of the study was from 2011 to 2015, the data are taken from banks’ annual reports of fiscal year ends on December 31 of each year and the data set consists of 11 private banks and 4 government banks. In this study using panel data and using pooled ordinary least square (OLS) and random effect analysis. The results are surprised and controversial. We find a negative statistically significant effect between the ERM adaption and Tobin’s Q, while positive effect on Return On Equity of bank performance. This study also shows that DGOVERNMENT and DERM play a significant factor in explaining the performance in Indonesia bank

Analisis penerapan nilai-nilai Islam pada bank syariah di Pekanbaru

The purpose of this study is to analyze and find the application of Islamic values in Islamic banks in Pekanbaru. The number of samples in the study of 32 respondents who have returned quetionery that has been disseminated. The method used is Likert scale. The results showed that the implementation of Islamic values in Islamic banks in Pekanbaru is good. So it can be concluded that Islamic banks in Pekanbaru have applied Islamic values in their business activities. The results of the research indicate that employees have understood and have run the provisions of business in accordance with Islamic sharia, so this shows the practice of Islamic teachings by employees of Islamic banks have been good

Совершенствование корпоративной культуры коммерческого банка посредством мотивации сотрудников

Проанализирована необходимость развития корпоративной культуры коммерческого банка, предложены способы повышения мотивации основных работников, разработаны механизм индивидуальной оценки основных работников и критерии оценки сотрудников на основе составляющих корпоративной культуры

Resilient and Privacy-Preserving Leader-Follower Consensus in Presence of Cyber-Attacks

This letter presents a novel and unified distributed control framework that ensures resilient leader-follower consensus in the presence of unknown but bounded attacks on both the communication network and actuators while simultaneously preserving the privacy of an agent’s physical state from eavesdroppers. To this end, a virtual state and time-varying signals are introduced to each agent, which function as masks to the physical state and are designed to ensure resilient leader-follower consensus. The proposed control strategy does not require high network connectivity and imposes no restrictions on the number of attacks. A numerical example is provided to illustrate the results.Peer reviewe