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Nasir, Abdul; Faozi, Safik

DINAMIKA HUKUM 2021 Universitas Stikubank

This assimilation can be a measure of success carried out by the correctional institution, because it is a process of increasing coaching based on the evaluation of previous coaching programs and has gone through certain assessments and has met the requirements set by the Correctional Team. The author is interested in the problem of assimilation guidance for prisoners at the Kedungpane Class I Prison in Semarang and the obstacles in the assimilation guidance program for inmates. This study uses a juridical empirical or sociological juridical approach. The results of the research and discussion are that assimilation is carried out for the development of prisoners in socializing in the community. In addition, Assimilation is also carried out in the context of tackling the Spread of Covid-19 that is currently hitting Indonesia. The obstacle in fostering the assimilation of prisoners is the lack of socialization to the community so that there are no third parties or people who are willing to accept and employ prisoners in the process of returning to society in a positive way.   Keywords : assimilation, Correctional Institution, convict .

Rizky Setyowati, Nanda

DINAMIKA HUKUM 2021 Universitas Stikubank

The spread of narcotics in Semarang City in 2019-2020 is possible to increase, especially in the West Semarang area. It was proven that in 2017 it was revealed 198 cases then in 2018 it became 287 cases. The author is interested in examining the factors that influence the spread of narcotics in the West Semarang area and the public reaction to the spread of narcotics in the West Semarang area. Research in this writing uses Sociological Juridical type with descriptive-analytical research specifications through primary and secondary data sources. Based on the results of the study, the factors that influence the spread of narcotics in the West Semarang area can be divided into two major factors, namely internal factors and external factors which can be analyzed using the analysis of Criminal Sociology Theory such as Ecological Theory, Cultural Conflict Theory, Economic Theory, Differential Association Theory. ), and Anomic Theory, while the public reaction regarding the distribution of narcotics can be seen from two views, namely from the community and law enforcement officials. Keywords : Criminological Theory; Spread; Narcotics.

Arief Fahmi Lubis

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Law enforcement within the TNI is carried out jointly in a military criminal justice system, which involves several elements, including: Investigators, Ankum, Prosecutors and Papera. Papera/unit commanders have the obligation to guide soldiers in determining their careers according to the competencies required by TNI regulations. The desire and hope of a Papera/unit commander is for the subordinates/soldiers under him to do their best for the progress of the TNI organization he leads, but in fact, for some reason, there are some Soldiers who violate the laws and regulations, by committing criminal acts. The aim of this research is to show that superiors who have the right to punish (Ankum)/unit commanders have the obligation to guide soldiers in determining their careers according to the competencies required by regulations within the TNI. The desire and hope of a unit commander is for the subordinates/soldiers under him to do their best for the progress of the TNI organization he leads, but in fact, for some reason, there are some Soldiers who violate the laws and regulations, by committing criminal acts. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that in the ongoing legal process, superiors who have the right to punish (Ankum) and Papera have 2 (two) paths in an effort to defend their service members from being punished or dishonorably dismissed (fired) due to considerations of military interests. with several considerations such as the TNI soldier having abilities that are really needed by the unit, the TNI soldier being assessed for good behavior on a daily basis or other considerations, so that Ankum can try through these 2 (two) paths, namely providing recommendations to be retained as a TNI soldier and submitting efforts law according to statutory regulations.

Qosim Qosim; Rita Nataliawati; Dwi Pertiwi

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

Taxes have a very important role in the life of the country because taxes are needed in financing most of the country's development interests so that people's welfare is achieved. Public awareness is needed in order to create a tax orderly culture for the people of Indonesia. One of the efforts to raise public awareness can be done through outreach to school students so that early awareness of taxes has been formed. Institut Teknologi dan Bisnis Ahmad Dahlan community service team carried out socialization to Senior High School of Muhammadiyah 4 Lamongan students regarding taxes using the offline method. The students responded enthusiastically to the tax introduction activity. With this activity, the community service team hopes that Indonesian people will become more aware of tax obligations.

Arian Yusuf Wicaksono; Farid Dediansyah; Didik Puji Wahyono; Yushinta Alya Purti; Eli Indria

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

This article discusses the importance of saving for basic students in Sawu Hamlet, Sumberjo, Lamongan, as a proactive step in building financial literacy from an early age. The main focus is to provide an in-depth understanding of the concepts of saving, money management and financial planning through an educational approach that is packaged creatively, interestingly and can be applied in everyday life. The results of this study provide insight into the effectiveness of this program in forming wise saving habits from an early age

Daniel Rudjiono; Heru Saputro

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

PT. Nada Surya Tunggal is a company engaged in the textile sector, which is located at JL. Raya Candirejo, Pringapus, Kab. Semarang 50552, Central Java. The problems that occurred at PT. Nada Surya Tunggal is the lack of knowledge of local and foreign people about the types of products produced by the company due to the lack of maximum promotional media used so that the marketing department is required to have many relationships so that the marketing process is slower. People find it difficult to know about several things such as the shape or visual of the product, product design, and the materials or materials used for production. This causes confusion in the community about product specifications which results in a lack of public interest in buying.This research is a type of development research that uses the Research and Development (R&D) method. Meanwhile, for making your own website design using the programming languages HTML, CSS, and Javascript. With the new website design owned by PT. Nada Surya Tunggal can expand its marketing reach without incurring higher costs, the promotion process is faster, the public is more interested and comfortable to access, as well as the products owned by PT. Nada Surya Tunggal is becoming better known by the wider community.

Kurniawati, Kurniawati

ABSTRAK Sebagai langkah untuk mengoptimalisasi pengumpulan dana ZIS, dibutuhkan sebuah strategi untuk mempermudah donatur dalam menyalurkan dana zakat, infaq, dan sodaqoh. Sebagai sistem pembayaran nontunai yang praktis, Qris dijadikan media pengumpulan dana ZIS oleh BAZNAS Provinsi Bali dalam upaya meningkatkan minat para donatur. Fokus penelitian ini adalah (1) Bagaimanakah strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali? (2) Bagaimanakah sistem berbayar nontunai Qris mendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali? (3) Bagaimanakah cara menyelesaikan faktor penghambat dari pengumpulan dana ZIS melalui sistem berbayar nontunai Qris di BAZNAS Provinsi Bali? Adapun tujuan penelitian ini adalah (1) Untuk mengetahui strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali, (2) Untuk mengetahui Qris menjadi pendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali, (3) Untuk mengetahui penyelesaian dari faktor penghambat strategi pengumpulan dana ZIS melalui Qris. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan akan dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data dilapangan. Sumber data ialah sumber data primer dan sekunder melalui teknik pengumpulan data: (1) Observasi, (2) Wawancara, dan (3) Dokumentasi. Untuk menguju validitas keabsahan data: (1) Kekuatan pengamatan, (2) Triangulasi dan, (3) Referensi. Untuk teknik analisa data meliputi: (1) Reduksi data, (2) Penyajian data dan, (3) Simpulan atau verifikasi.. Hasil akhir dari penelitian ini adalah BAZNAS Provinsi Bali dalam menyebarkan Qr Code Qris melalui media offline milik mereka yaitu: Majalah dan brosur. Adapun yang melalui media online mereka lakukan pada: (1) Broadcast Whatsapp; (2) Instagram; (3) dan juga Facebook. Upaya BAZNAS Provinsi Bali dalam meningkatkan minat donatur yaitu dengan cara: (1) Membuat donatur nyaman dengan mendoakan mereka setelah berdonasi; (2) Membangun kepercayaan mereka melalui label BAZNAS sebagai lembaga pemerintah dan melakukan publikasi terhadap pelaporan keuangan mereka. Penulis berharap dengan adanya penelitian ini nantinya bisa menambah pustaka dan sarana pengembangan ilmu pengetahuan.   ABSTRACTAs a step to optimize ZIS fundraising, a strategy is needed to make it easier for muzakki to distribute zakat, infaq, and sodaqoh funds. As a practical non-cash payment sistem, Qris has been used as a medium for collecting ZIS funds by BAZNAS Bali Province in an effort to increase the interest of donors. The fokus of this research is (1) How is the ZIS fundraising strategy through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province? (2) How does the Qris cashless paid sistem support the ZIS fundraising strategy in BAZNAS Bali Province? (3) How how to solve the inhibiting factors of collecting ZIS funds through the Qris non-cash paid sistem at BAZNAS Bali Province? The objectives of this study are (1)To find out the strategy of collecting ZIS funds through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province, (2) To find out Qris is a supporter of the ZIS fundraising strategy at BAZNAS Bali Province, (3) To determine the resolution of the inhibiting factors of the collection strategy ZIS funds via Qris. This research method uses a descriptive method with a qualitative approach. Informants will be selected using a purposive technique. Collecting data obtained based on facts and data in the field. Data sources are primary and secondary data sources through data collection techniques: (1) Observation, (2) Interview, and (3) Documentation. To validate the validity of the data: (1) The power of observation, (2) Triangulation and, (3) Reference. Data analysis techniques include: (1) data reduction, (2) data presentation and (3) conclusion or verification. The final results obtained in this study explain that BAZNAS Bali Province distributes Qr Code Qris through their offline media, namely: magazines and brochures. As for what they do through online media on: (1) Broadcast Whatsapp; (2) Instagram; (3) and also Facebook. The efforts of BAZNAS in Bali Province in increasing the interest of donors are by: (1) Making donors comfortable by praying for them after donating; (2) Build their trust through the BAZNAS label as a government agency and publish their financial reporting. The author hopes that this research will add libraries and tools for developing science.

Nur Budi Nugraha; Soni fajar Mahmud

JURNAL ILMIAH KOMPUTER GRAFIS 2020 UNIVERSITAS STEKOM

Learning is a process of communication between students, teachers and teaching materials. The delivery of learning messages from teachers to students is currently still using teaching aids in the form of books. This makes students less interested and feel bored when absorbing lessons, so that it gives the effect of being lazy to learn. This study designed mobile based 2D animation as an interactive learning tool for learning materials for human organs based on mobile android. This study uses the waterfall method in conducting research which includes the stages of planning, analysis, design, implementation and testing. Based on the research results, this 2D animation learning media makes it easy for students to study material about human organs that cannot be seen directly. This animation has several elements such as text, audio, video and animated images so that it attracts students' attention to feel happy in learning compared to conventional ways

Solissa, Ferdinando; Putu Anggreyani Widya Astuty

JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Wiharti, Retno Ratu; novita, Novita

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

VMS, Dhara Yulita; Maryono, Maryono; Santosa, Agus Budi

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

Umar Faruq

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2020 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The process of passing on or transferring family assets to children, to family descendants begins when the parents are still alive. The transfer of rights to assets in Muslim communities in Indonesia, apart from being in the form of inheritance, is also known in the form of gifts and wills. Looking at the phenomenon in Langkap village, researchers are interested in the practice of dividing inheritances, gifts and wills with economic considerations for the heirs, civil servant heirs will receive a smaller amount of inheritance than non-civil servant heirs. The distribution is based on the agreement of the heirs because this distribution prioritizes the principle of deliberation and consensus between the heirs. It should be noted that the phenomenon of inheritance distribution that occurs in Langkap village adheres to one of the hereditary systems that exist in Indonesia, namely the bilateral system. This bilateral system attracts both the father's and mother's lineages, so that in this kind of family, in essence, there is no distinction between the heirs from the mother's side or the father's side. The reasons for dividing inherited assets based on economic considerations include, among other things, a sense of compassion, avoiding inequality. economy, and avoid conflict. Ways to avoid conflict can be done by dividing inheritance assets taking into account the economic considerations of the heirs, dividing inheritance assets equally, deliberation and handing over problems to the village.

Rusik Rusik

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2020 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Marriage is a contract that contains the prohibition of something that was strictly forbidden before. This is a relationship between the opposite sex. Thus, sufficient understanding is needed regarding the conditions and pillars that must be fulfilled so that the marriage is carried out in accordance with religious provisions. In Indonesia, the family system—the implementation of which determines whether or not to marry—varies. From here the author is interested in studying mahram relationships that have been determined by religion. The aim of this research is to describe and classify who can marry and who cannot, based on the interpretation of the holy Koran. This research is library research, which is descriptive qualitative in nature by conducting a literature review related to the themes presented. The data is then analyzed and produces conclusions. The results of the research show that the family relationships implemented are in accordance with the provisions provided by the Shari'a. It is not permissible to marry only if it is customary and does not touch halal and haram within a religious framework, so that existing marriages are valid because they fulfill the requirements and are in harmony with each other religiously.  

Ratih, Dewi; Soedjiwo, Novena Ade Fredyarini; Libriyanti, Yuyun

Jurnal Faidatuna 2020 STAI Denpasar Bali

This research was motivated by all teachers in MI Kalifa Nusantara have met academic qualification standards. However, it seems that the teacher’s academic qualifications have not been able to maximize the student’s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at MI Kalifa Nusantara Years lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

Wibowo, Didik Budi; Qosim, Achmad; Hidayat, Tauhid

Jurnal Faidatuna 2020 STAI Denpasar Bali

This research was motivated by all teachers in SMP Tawakkal Denpasarhave met academic qualification standards. However, it seems that the teacher‟s academic qualifications have not been able to maximize the student‟s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at SMP Tawakkal DenpasarYears lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

Arief Fahmi Lubis

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2020 STAI YPIQ BAUBAU, SULAWESI TENGGARA

One interesting case to examine is when a soldier is suspected of committing the crime of document forgery, which is one of the prerequisites for becoming a TNI soldier before the perpetrator officially becomes a TNI soldier. The objective of this research was to demonstrate the importance of considering the tempus delicti (time of the offense) when determining the jurisdiction of the judiciary. This qualitative research employed a descriptive approach to systematically gather data that were systematic, factual, and expedient in line with the condition when this study was conducted. The findings indicated that when a soldier is suspected of committing the crime of document forgery, a requirement for becoming a TNI soldier before their official enlistment, the jurisdiction of the civilian court system applies.

Subekti, Tri

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2020 Sekolah Tinggi Teologia Kerusso Indonesia

The teaching done by a shepherd is one of the important tools in the application of the Word of God that is heard, and also as a means to reach those who already believe and who have not believed in the Lord Jesus according to the command of Jesus in the Book of Matt. 28: 19-20. Shepherd must pay the price for the growth of his church. Many churches today are experiencing difficulties in achieving growth, for this reason the writer is interested in discussing topics that talk about the task that must be carried out by a pastor in achieving church growth. To solve the above problems, researchers conducted research using the survey method and the location of this research was carried out at GBI Galilee Jati Asih Bekasi. Data collection was carried out using observation/observation sheets. To achieve the growth of all fields in the church when this, teaching is the main reference for this growth can be achieved well. Teaching patterns applied in the church has a major influence on quantity growth, growth quality, and spiritual growth. With Conclusion end from the title of the role of the Shepherd As in the Growth of the Galilean GBI Congregation in Jatiasih. One of the main tasks for the pastor in reaching the church's growth is teaching. Because through teaching The Word of God, all members of the congregation will continue to be processed through renewal done by the Holy Spirit.

Iswahyuni, Iswahyuni

ABSTRAK Minat kewirausahaan mahasiswa sebagai generasi muda harus dieksplorasi semaksimal mungkin dan diberikan pelatihan yang dapat mendukung minat tersebut sehingga diharapkan dapat memberikan andil dalam menurunkan angka pengangguran di Indonesia dan menciptakan lapangan pekerjaan baru yang lebih inovatif. Dengan pembuatan business plan merupakan treatment awal untuk mengetahui mindset dari pola minat mahasiswa dalam menciptakan usaha dengan keterbatasan modal, mengingat mahasiswa pada dasarnya pribadi yang belum memiliki tabungan yang cukup untuk membuka usaha sehingga mereka perlu diberi training yang berhubungan dengan business plan sehingga dapat berdampak pada perkembangan minat mahasiswa. Selain pendidikan informal dan nonformal, pendidikan formal juga cukup berperan dalam membentuk minat berwirausaha karena pendidikan formal telah memberikan bekal yang baik bagi tumbuhnya minat berwirausaha. Jadi pendidikan merupakan salah satu faktor yang mempengaruhi minat berwirausaha. Ada hubungan yang signifikan antara minat kewirausahaan dengan pembuatan business plan pada mahasiswa Jurusan Ekonomi Syariah STAI Denpasar Bali, dimana minat kewirausahaan mahasiswa tinggi sehingga mampu membuat business plan dengan baik. Sehingga tidak ada keraguan bahwa pembuatan Bussines Plan dapat menumbuhkan minat kewirausahaan.   ABSTRACT Student entrepreneurial interest as a young generation must be explored as much as possible andtraining that can support this interest is expected to be expected to contribute to reducing unemployment in Indonesia and creating new, more innovative jobs. Making a business plan is the initial treatment to find out the mindset of the pattern of student interest in creating businesses with limited capital, considering that students are basically individuals who do not have enough savings to open a business so they need to be given training related to business plans so that it can have an impact on the development of student interest. In addition to informal and informal education, formal education is also quite instrumental in shaping entrepreneurial interest because formal education has provided a good stock for growing entrepreneurial interest. So education is one of the factors that influence entrepreneurial interest. There is a significant relationship between entrepreneurial interests with the making of a business plan for students of the Department of Sharia Economics STAI Denpasar Bali. where the entrepreneurial interest of students is high so they are able to make a good business plan. So there is no doubt that making a Business Plan can foster entrepreneurial interest.

Murdiyanto, Agus

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

Setiawan, Setiawan; Wulansari, Putri; Kusuma Dewi, Rani Putri

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)