Penetapan Rasio Bagi Hasil Akad Mudharabah dan Musyarakah (Studi Kasus di Bni Syariah)

This study is a descriptive case study analysis in PT. Bank BNI Syariah using primary data and secondary data. This study rejects the results of research Mawardi (2005) and Vustany (2006) which states that the granting of a return to the Islamic banking results are influenced by interest rates. The interest rate is only a reference in determining the level of expected return for the customer to determine the ratio of the results. Calculation of profit sharing between users and customers BNI Syariah funds made by the actual return earned business profits, and distribution of the proceeds among the owners BNI Syariah customer funds carried with the actual return earned by the bank. Determination of the ratio between BNI Syariah results with user customer funds made by setting the level of expected return and the bank's expected return rate of user client funds. Bank's expected return level is calculated based customer's of fund provider's expected return estimation, the estimated overhead cost, estimation of risk level, and the expected net profit of the bank. While the level of expected return customers entrepreneur is the difference between the projected benefit the customer's business and the expected return rate of the bank

Analisis Pengaruh Return On Asset (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Suku Bunga, Financing To Deposits Ratio (FDR) dan Non Performing Financing (NPF) terhadap Tingkat Bagi Hasil Deposito Mudharabah (Studi Empiris pada Bank Um

Level of profit sharing given by Islamic Banks which is one factor public appeal to save funds in the products of Islamic Banks but in level of profit sharing for giving of Islamic Banks still refers to the rate of Conventional Banks. Still referring to Conventional Bank interest rates make people still think that the same Islamic Banks with Conventional Banks. This research purpose to analyze the effect of financial ratios and interest rate to the level of profit sharing of mudharabah deposits Islamic Banks in Indonesia. The population used is the quarterly financial statements throughout Islamic Banks in Indonesia 2011-2013. Selection of the samples tested in this study using purposive sampling method, 6 selected Islamic Banks. Analysis tools in this study is used multiple regression analysis using SPSS 19.0 software. The variables used in this study are Return On Asset (ROA), BOPO, Interest Rate, Financing To Deposits Ratio (FDR) and Non Performing Financing (NPF) as the independent variable, and level of profit sharing mudaraba deposits as the dependent variable. Partial results show that Return On Asset (ROA) and Financing To Deposits Ratio (FDR) significant positive effect on level of profit sharing mudaraba deposits while the BOPO, Interest Rate and Non Performing Financing (NPF) have no effect.DOI: 10.15408/ess.v5i1.233

Dampak Office Channelling terhadap Kenaikan Third Party Deposits dan Return On Assets Unit Usaha Syari'ah

The objectives of the research is to study and to analyze empirically the influence of office channelling on third party deposits and return on assets in Indonesian sharia business unit. Third party deposits and return on assets are used as indicators of sharia business unit performance after opening new branchs through office channelling program. The research uses korelasional method.The number of sharia business units taken as samples in the research cover about 10 sharia business unit in Indonesia which already publicate theirs own financial statements separated from their conventional banks financial statements. The data were analyzed using Ordinary Least Square Method.The result show that, firstly, office channelling statistically significant influence third party deposits, but secondly, office channelling statistically insignificant influence return on assets. This unpredicted result shows that the increase of third party deposits through office channelling program not automatically could increase return on assets. We found that the sharia business unit couldn't yet opfimally response the increase of third party deposits. The increasing of third party deposits were not followed yet by the good atocafions of fund