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INDONESIA
I-Finance Journal
ISSN : 24768871     EISSN : -     DOI : -
Core Subject : Economy,
I-Finance: a Research Journal on Islamic Finance is a peer-reviewed journal on Islamic finance.
Arjuna Subject : -
Articles 48 Documents
Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa Muhammadinah, Muhammadinah
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The aims of this research are to analyze and explore the application of taxplanning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, whichis specialized in construction project services in Banyuasin. By using thequantitative analysis method, this research finds out that calculation on tax burdenpayment is more costly, so it was reduced net profit after tax that gained by CV.Iqbal Perkasa. But, after using tax planning by maximized fiscal cost with gross upmethod, it could minimize tax liability. The research finds with a better taxplanning in line with a gross up method, CV Iqbal Perkasa stated a betterperformance on tax efficiency by minimization of tax liability in current and futuretax periodsKey words: Tax Planning, Efficiency and Tax Liability
Pengaruh Equivalent Rate dan Tingkat Keuntungan Terhadap Dana Pihak Ketiga (DPK) Perbankan Syariah di Indonesia Vera Susanti, Vera Susanti
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The aims of this research are to explain and analyze the effect ofequivalent rate and rate of return on the third party accounts of IslamicCommercial Banking (BUS) and Syariah Business Unit (UUS) in Indonesia. Theresearch was conducted with quantitative descriptive methods by usingsecondary data. The data obtained from Islamic Banking statistic report ofBank Indonesia 2009‐2013. By using multiple linear regressions this researchfinds out that equivalent rate and rate of return significantly influence the thirdparty accounts of Islamic Commercial Banking and Syariah Business Unit inIndonesia 2009‐2013. It was showen by partially t test that indicate t valued(4,018) > t table (2,004) of equivalent rate variable and t valued (6,156) > ttable of return rate variable. Simultaneously F test also indicate that F valued(50,109) > F Table 2,790. This research suggests that Islamic CommercialBanking and his Syariah Business Unit should increase the volume of equivalentrate and share of return rate saving accounts in order to increase third partyaccounts that significantly determine the performance of Islamic banking in thefuture.Key Words: Equivalent Rate, Rate of Return, Third Party Accounts and Islamic Banking
Mempertimbangkan Tingkat Maqasid asy‐Syari’ah Dalam Penentuan Anggaran Belanja Pemerintah Maftukhatusolikhah, Maftukhatusolikhah
I-Finance Journal Vol 1, No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Consideration on rate of maqasid asy‐syariah in the determination of centralgovernment budgeting becomes a vital point to be in line with Islamiceconomics perspectives. Based on the evaluation of budgeting policy by centralgovernment, this research finds out that there is lack of rate maqasidconsideration on realization of the central government budgeting. Thisresearch suggests on forthcoming budgeting policy the central governmentshould taken in to account the rate of maqasid asy‐syariah in his budgetingrealizationKey Words: Maqasid asy‐Syariah, Budgeting, Fiscal Policy
Peran Kompensasi Terhadap Peningkatan Kinerja Karyawan Pada Perbankan Syariah Palembang RA. Ritawati, RA. Ritawati
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

Compensation has big effect on motivation, performance and employee worksatisfactions. Theoretically, giving a fair compensation will increase employee’sproductivity, and finally improve the wealth of institution. Using qualitativeanalysis with open‐close interview procedures, this research finds out thatcompensation on employees in Islamic banking could improve employee’s loyaltyand productivity. It could be seen from the assessment of employee productivitydone by managers of Islamic banking in Palembang on many years under studythat had increased. Such improvement in employee productivities not only oftangible productivity manner but also intangible.Key Words: Compensation, Employee’ Performance, and Islamic Banking
Potensi Pengembangan Wakaf Uang di Kota Palembang (Preleminary Research) M.Rusydi, M.Rusydi
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

According to the literature, cash waqf has a potency to eliminate poverty and toincrease quality of live for Indonesia’s population. But the question that arises is,why in reality the potency and beneficiary of cash waqf hasn’t been existed. Thisresearch aims is to describe the potency and beneficiary of cash waqf inPalembang. Since the data obtained is very limited, preliminary research wasconducted. It will argue that due to the indicators of Palembang economicsperformance, it could be appropriate basis to increase the potency of cash waqf inthe future.Key Words: Cash Waqf, Economic Performance, and the Potency of Cash Waqf
Analisis Model CAPM dan APT Dalam Memprediksi Tingkat Return Saham Syariah (Studi kasus Saham di Jakarta Islamic Index ) Lemiyana, Lemiyana
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The aim of  this research is to recognize the accuracy of CAPM and APT models in predicting the stock return of rural stocks and conventional stock at Jakarta Islamic Index.  Variable of this research are JII stock return, Beta, Risk free, Market return, GDP, SBI and inflation.  The analysis tools that used to measure macro economics variables in the future is Autogrssive Integrated Moving Avarage (ARIMA).  The accuracy of CAPM and APT models is measured by standart deviation and t test is used to compare the accuracy between CAPM and APT models.  The population of this research is all monthly stock return Jakarta Islamic Index.  Whereas the sample used is the monthly stock return of 11 JII companies during 2007 – 2012.  The result of this research showes that the CAPM model is more accurate than APT model in predicting the stock return Jakarta Islamic Index. Keywords: Stock Return, Beta, Risk free, Market return, GDP, SBI,and  Inflation
PERAN PEMBIAYAAN PRODUK AR‐RUM BAGI UMKM PADA PT. PEGADAIAN (Persero) CABANG SYARIAH SIMPANG PATAL PALEMBANG Muftifiandi, Muftifiandi
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The aim of this research is to elaborate the role of ar‐rum productfinancing on small and mideum‐sized enterprises at PT. Pegadaian (Persero) ofSyariah branch Simpang Patal Palembang. Using qualitative approach withopen‐ended interviews, this research finds out that the ar‐rum productfinancing has a distinctive role on small and medium business‐sizedenterprises. After using this kind of financing most of the small and mediumsizedenterprises could increased their capital in order to ensure thesustainability of day to day their business activitiesKey Words: Ar‐Rum Product Financing, Small and Mideum‐Sized Enterprise
DAMPAK INFLASI, BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO)TERHADAP NONPERFORMING FINANCING (NPF) PADA BANK UMUMSYARIAH DI INDONESIA RIKA, RIKA LIDYAH
I-Finance Journal Vol 2 No 1 (2016): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

One of the factors Which can be used to review indicates Banking Crisis Is non-performing financing (NPF), Therefore By analyzing the factors that determine the level of financing problems Anything important and substantial for Financial Stability and the Bank's management.This study aimed to prove the effect of inflation, BI Rate, Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (ROA) against Non Performing Financing (NPF) on Islamic Banks 2010-2014.The sample in this study using purposive sampling method, ie selecting certain characteristics as the key to be sampled, while not included in the defined characteristics are ignored or not sampled. Based on the random sampling method, there were six samples used in this study.Results showed variable partial Inflation does not affect the NPF; Variable BI Rate is partially contained significant positive effect on NPF; Variable CAR partially negatively affect the NPF; Variable BOPO partially contained significant positive effect on NPF; Based on the statistical test F can be inferred that the regression model can be used to determine the effect of inflation, BI Rate, CAR, ROA against NPF together, which means there is a simultaneous effect of inflation, BI Rate, CAR, ROA to NPFKeyword: Inflation BI Rate, CAR, ROA, NPF
PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA TITIN, TITIN HARTINI
I-Finance Journal Vol 2 No 1 (2016): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The development islamic banking from year to year continues to increase. This is evidenced by the financial performance of Islamic banks continue to increase from year to year where the financial performance measurement is calculated using ratio analysis. An assessment of the bank's financial performance in efficiency and productivity levels are conducted regularly on the basis of management reports and financial statements that are mirror achievement. This study was to determine the influence of operating expenses and operating income (ROA) to profitability Islamic Banking from 2012 to 2014 year. This study uses data time series over the past three years, so that the population in this study as well as a sample research. choosing samples used sampling technique in which non-probability selection carried out by a sampling method that is saturated sampling technique when all members of the population used as a sample. BOPO results showed a significant negative effect on profiabilitas Islamic banking in Indonesia because of the results obtained regression coefficient of -0075 showing the negative direction so BOPO negative effect on ROA and the significant value of 0.000 means that less than 0.05. Due to the significance level of less than 0.05 and the t (-4.371) <t table (1.690).So in this case a significant effect on profitability BOPO. It concluded that BOPO BOPO negative influence on ROA is because the higher the ROA reflects the lack of ability of banks to suppress operational expenses and increase operational revenue shortfalls resulting profit bank that in turn will lower ROA.Key Word: BOPO and Profitability
PENGARUH CAR, NIM, BOPO, LDR DAN NPL TERHADAP ROA (STUDI PADA PT. BPD SUMSEL BABEL) MISMIWATI, MISMIWATI MISMIWATI
I-Finance Journal Vol 2 No 1 (2016): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The performance of a bank reflected the soundness of the bank itself. Healthy bank is a bank's ability to carry out normal banking operations and is able to meet all its obligations properly in ways that conform with applicable regulations. The health of banks is a value that must be maintained by each bank. This is due to both the poor health of banks will affect the confidence the parties related to the bank as the bank's depositors, shareholders, government, Bank Indonesia and the general public. This study aimed to analyze the influence of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), ROA, Net Interest Margin (NIM) and the Loan to Deposit Ratio (LDR) to the Return On Asset (ROA) Bank Sumsel Babel the period December 2000- December 2012.Data obtained from the Quarterly Financial Report and Annual Report published by the Bank Sumsel Babel with the time period December 2000 to December 2012. The analysis technique will be used in this research is multiple linear regression to obtain a comprehensive picture of the relationship between the variables and the other variables. The results of this study showed that simultaneous CAR, NIM, ROA, LDR and NPL has an effect on the Bank's performance Sumsel Babel proxied by the ROA of 66.4% and the remaining 33.6% is influenced by other factors not examined in this study. While the results of the partial test variable BOPO significant negative effect on ROA and variable Loan to Deposit Ratio (LDR) positive and significant impact on Return On Asset (ROA) Bank Sumsel Babel. Variable CAR, and NIM and no significant positive effect on ROA.While non-performing loans (NPL) and no significant negative effect on Return On Asset (ROA) Bank Sumsel Babel.Keyword :Return on Asset (ROA), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), BOPO, Loan to Deposit Ratio (LDR), Non Performing Loan (NPL)