"Purpose - The rapid development of Islamic banks necessitate them to be able to compete while revealing their best performance concurrently. Assessment of performance can be evaluated from earnings information. Income smoothing utilizing financing loss provision (FLP) is one of the methods that has been implemented in several Islamic banks to earn profits in which correspond to their …
"The problem of financing for large, medium and small contractors is on the need for working capital in project implementation. The cost of capital for bank loans is currently still high and burdensome for the entrepreneurs. This study aims to determine model of project financing that can be applied to bridge the need of funding support for small medium property enterprises and yet the …
"Development of financial accounting has indicated how important it is for personal, business and government activities. However, The historians propose that Luca Pacioli was the most influential figure in the accounting development, but in other hand, the accounting was discovered during the era of the Prophet Mohammed Peach Be Upon him and the companions (the four caliphs). This research…
"Islamic Boarding Schools stand in an environment that deals directly with the community. Many Islamic boarding schools become a pride that provides balanced learning between the world and the hereafter, even many Islamic boarding schools that have economic activities such as cooperatives, agriculture, animal husbandry and so on. One of the largest Sharia Savings and Credit Cooperatives…
Spin off is separation of the sharia unit into a new company independent from its conventional parent. Spin off is a strategic issue for sustainability and development of Islamic financial institutions including Sharia Insurance. Independence and focus on the spin off process are positive. However, the economies of scale for stability and sustainable growth become challenges. The prob…
The Financial Services Authority (OJK) states that one of the root causes of the slow growth in the market share of Islamic banking is due to the weak literacy of Indonesian people towards sharia finance. Based on a 2016 National Literacy and Financial Inclusion survey involving 9,680 research respondents from 34 provinces in 64 cities / districts. shows that the national Islamic financ…
Islamic financial planning is a making process of financial planning in prudence to make it compatible with Islamic law in order to achieve the level of Al-Falah, that is the blessing of dunya and the salvation of akhira. Yet, with the importance of Islamic financial planning, the individuals who apply the Islamic financial planning in managing their wealth are still rare. So that this …
Moving the real sector is the sharia banking’s first priority for runs its business, because it is considered to more capable to recover economy crisis in a country. Another factor that supports sharia banking is the regulation; UU 21 2008. The regulation enables a bank to use dual banking system; conventional banking and Islamic banking. as any other company. There are several factor…
The purpose of this study is to examine the impact of financial ratios and good corporate governance on financing risk in Islamic banks. This study uses data from Islamic banks listed with the Financial Services Authority in 2012- 2016. Sampling of this research uses purposive sampling with panel data regression method. The results of this study found that the Board of Commissioners' i…
Hukum waris adalah suatu Hukum yang mengatur peninggalan harta seseorang yang telah meninggal dunia. Hukum waris yang berlaku di Indonesia ada 3 (tiga) yakni Hukum Waris Islam, Hukum Waris Adat, dan Hukum Waris Perdata. Pangkalanbun adalah sebuah kota yang terletak di daerah Kalimantan Tengah yang memiliki berbagai macam suku termasuk didalamnya suku melayu, kebiasaan pada masyarakat …