EKSPLORASI DAN TRANSFIGURASI IKON, INDEKS, DAN SIMBOL TEKS PASAMBAHAN MINANGKABAU

Abstract: This study is concerned with the analysis of pasambahan in Minangkabau. The purpose of this study is to exploit icon, index, and symbol related to in terms of culture, escatology, ideology, identity, and philosophy. This analysis refers to qualitative by applying the Semiotic theory of teori Charles Sander peirce (1986) and Aart van Zoest (1993). A number of informants were also interviewed in order to sharpen the data analysis. The result showed that based on the exploration and transfiguration of pasambahan text in Minangkabau, reflected several changes of Minangkabau society nowadays

Plurality in The Context of Religious Harmony

Pluralistic societies can be understood as societies consisted of various social and economic, ethnic, linguistic, cultural, and religious groups and strata. In a plural society, anyone can join an existing group, without any systemic obstacles that cause obstruction of the right for having group or joining a certain group. Plurality is diversity in a form of unity. Diversity, uniqueness, and partiality are an undeniable reality. Sociologically, humans consist of different ethnicities and cultures and bind themselves each other. All show differences, diversity and uniqueness, but remain in unity. Individual differences merge into one unit of family, the diversity of families fused into one social bond, to the variety of tribal summed up in one nation and the world community. If the rules of religious plurality as mentioned above, one is violated by one of the religious followers, and the offense disturbs the honor of other religions, ofcourse there will be disharmony in daily life, even the toughest form, such as conflict and war

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DENGAN BANK SYARIAH PERIODE 2015-2019

ABSTRACT: Even though the majority of the population of Indonesia is Muslim, there is a lack of views about the advantages of Islamic banks, so they prefer to use conventional banking services. The target to be achieved is to find out whether there is a dissimilarity between conventional banks and Islamic banks in their financial performance. And to find out which banking institution is superior based on financial performance ratios. This study uses a comparative descriptive method through a quantitative approach. The sampling technique used is simple random sampling technique. The data used are financial ratios, namely CAR, NPL/NPF, ROA, BOPO, and LDR/FDR. Then the facts are as follows: 1) There is dissimilarity in CAR performance between the two banks, and CAR at conventional banks is superior to Islamic banks. 2) There is dissimilarity in the performance of NPL/NPF between the two banks, and the NPL/NPF of conventional banks is superior to that of Islamic banks. 3) There is no dissimilarity in ROA performance between the two banks, and ROA at conventional banks is superior to Islamic banks. 4) There is no dissimilarity in BOPO performance between the two banks, and BOPO at conventional banks is superior to Islamic banks. 5) There is no dissimilarity in the performance of LDR/FDR between the two banks, and LDR/FDR in Islamic banks is superior to conventional banks.Keywords:  Conventional Banks, Islamic Banks, Financial Performance, Financial Ratios ABSTRAK: Kendatipun sebagian besar penduduk negara Indonesia beragama Muslim, namun minimnya pandangan mengenai keunggulan bank syariah sehingga mereka lebih memilih memanfaatkan jasa perbankan konvensional. Sasaran yang ingin dicapai yakni ingin mendapati ada tidaknya dismilaritas bank konvensional dengan bank syariah dalam kinerja keuangannya, dan untuk mendapati lembaga perbankan mana yang lebih unggul beralaskan rasio kinerja keuangan. Penelitian ini memakai metode deskriptif komparatif melalui pendekatan kuantitatif. Dengan Teknik pengambilan sampel yang dipakai yakni teknik simple random sampling. Data yang dipakai berupa rasio-rasio keuangan yaitu CAR, NPL/NPF, ROA, BOPO, dan LDR/FDR. Kemudian faktanya yakni seperti berikut ini: 1) Adanya dismilaritas kinerja CAR antara kedua bank, dan CAR pada bank konvensional lebih unggul ketimbang bank syariah. 2) Adanya dismilaritas kinerja NPL/NPF antara kedua bank, dan NPL/NPF pada bank konvensional lebih unggul ketimbang bank syariah. 3) Tidak adanya dismilaritas kinerja ROA antara kedua bank, dan ROA pada bank konvensional lebih unggul ketimbang bank syariah. 4) Tidak adanya dismilaritas kinerja BOPO antara kedua bank, dan BOPO pada bank konvensional lebih unggul ketimbang bank syariah. 5) Tidak adanya dismilaritas kinerja LDR/FDR antara kedua bank, dan LDR/FDR pada bank syariah lebih unggul ketimbang bank konvensional.Kata Kunci: Bank Konvensional, Bank Syariah, Kinerja Keuangan, Rasio Keuangan

PENGARUH OPERATING EXPENSES TO OPERATING REVENUES (BOPO), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non                       Performing Financing (NPF), Profitabilitas (ROA

PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA

AbstractThis study aims to test empirically the effect of the Islamic performance index and Islamic social reporting on financial performance as proxied by Return on assets. The research was conducted at Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019 with the sampling method using purposive sampling. The analysis method used is multiple linear regression. The results of hypothesis testing in this study indicate that partially the profit sharing ratio has no effect on financial performance. Zakat performance ratio has a positive effect on financial performance and Islamic social reporting has a negative effect on financial performance. Simultaneously, profit sharing ratio, zakat performance ratio and Islamic social reporting have a positive effect on financial performance Keywords : Profit Sharing Ratio; Zakat Performance Ratio; Islamic social reporting ; financial performanc

PENGARUH CAPITAL ADEQUACY RATIO (CAR), BOPO, FINANCING TO DEPOSIT RATIO (FDR), DAN NON PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSET (ROA) BANK SYARIAH (Studi Kasus Pada Bank Umum Syariah yang Terdaftar di OJK Periode 2016-2020)

This study has a purpose, namely to find out and analyze the effect of CAR, BOPO, FDR, and NPF on ROA at Islamic Commercial Banks registered with the Financial Services Authority for the 2016-2020 period. The population used in this study were 14 Islamic Commercial Banks and 8 samples were taken using purposive sampling method. The results of the tests that have been carried out are that CAR, BOPO, FDR, and NPF simultaneously have a significant effect on ROA. Meanwhile, for the partial test results, NPF and BOPO have a negative effect on ROA and CAR and FDR have no effect on ROA

Pengaruh Dana Tabarru' Terhadap Total Aset (Studi Kasus pada PT Asuransi Jiwa CAR Tahun 2014-2019)

Dana tabarru’ mempunyai pengaruh yang kuat terhadap total aset di PT Asuransi Jiwa Central Asia Raya Unit Usaha Syari’ah Periode 2014-2019 sehingga berpengaruh kepada hal yang positif. Dalam UU 40 tahun 2014, Dana tabarru’ ialah kumpulan dana yang didapat sejak kerjasama anggota dengan tata cara pemanfaatannya menggunakan kesepakatan Asuransi dan reasuransi syari’ah. Dana tabarru’ dikelola didalam akad tabarru’ sesuai Fatwa DSN-MUI No.53/III/2006 yaitu Akad Tabarru’ pada asuransi kontrak dalam bent uk hibah untuk amal dan keselamatan. Ketika anggota asuransi syariah membayar dana tabarru’ ini maka tidak bisa dikembalikan lagi, hal itu didasari pada Fatwa DSN-MUI No.81/III/2011 berisi pengembalian dana tabarru’ untuk anggota yang mengundurkan diri pra menandatangani kontrak. Dan dalam dana tabarru’ bisa terjadi selisih positif dan negatif. Penelitian yang disusun ini memakai metode penelitian kuantitatif dan jenis penelitian kuantitatif deskriptif dengan penjelasan yang menggambarkan variabel yang diteliti. Sumber informasi yang dipakai adalah data sekunder. Untuk melihat seberapa besar pengaruh dana tabarru’ terhadap total asset akan disajikan dalam bentuk regresi linier sederhana dimana terdapat uji regresi sederhana, uji korelasi sederhana dan koefisien determinasi. Hasil dalam penelitian ini menunjukkan dana tabarru’ saling berpengaruh dengan hasil yang positif terhadap total asset. Pengaruh ini terlihat dengan bertambahnya dana tabarru’ maka akan menambah total asset yang dimiliki PT Asuransi Jiwa CAR begitu juga sebaliknya jika dana tabarru’ berkurang maka total asset pun akan berkurang. Pengujian data dan analisis juga menunjukkan dana tabarru' berpengaruh baik

ANALISIS TINGKAT AKURASI PROSES DEPOSISI PADA PENUMBUHAN LOGAM TIPIS DENGAN METODE ELEKTROKIMIA (STUDI: DENSITAS ARUS DAN WAKTU PENUMBUHAN)

Telah dilakukan analisis tingkat akurasi proses penumbuhan logam tipis menggunakan metode deposisi elektrokimia. Instrumen penumbuhan logam tipis yang digunakan adalah sel elektrokimia, larutan elektrolit, dan sumber arus listrik Direct Current (DC). Variabel yang dianalisis adalah variasi densitas arus dan waktu yang diberikan pada sel elektrokimia dalam proses penumbuhan. Sampel logam tipis yang ditumbuhkan pada eksperimen ini adalah logam tipis Nikel Kobalt (NiCo). Sampel NiCo ditumbuhkan dengan 13 variasi densitas arus dan waktu penumbuhan. Hasil analisis menunjukkan bahwa penumbuhan logam tipis NiCo memiliki tingkat akurasi yang baik pada pemberian densitas arus sebesar 20 sampai 450 A/m2, dengan nilai persen akurasinya sebesar 97,04%. Sampel NiCo yang ditumbuhkan dengan densitas arus di atas 500 A/m2 menghasilkan produk yang tidak baik, pada sampel terbentuk pengotor karbon dan terjadi proses oksidasi