This study aims to determine the effect of knowing the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Operational Expenditures on Operating Income (BOPO) on Return on Assets (ROA) at Banks Sharia General in 2015-2018. This study uses quantitative data with secondary data sources in the form of financial statements. The sampling technique used was purposive sampling and obtained a sample of 4 Islamic banks. Data taken from quarterly financial reports obtained from the official website of each bank is a research sample. The results of this study show that the results of the test simultaneously (Test F) obtained F count 73,367 f table 2,53 with a significant result of 0,000 0,05, which means that CAR, FDR, NPF and BOPO jointly influence and significant to ROA. While the test results t (1) CAR has a value of t count 2.195 t table 2.00172 with a significant level of 0.032 0.05, which means that CAR has a positive and significant effect on ROA. (2) FDR has a value of t count 2.333 t table 2.00172 with a significant level of 0.023 0.05, which means that FDR has a positive and significant effect on ROA. (3) NPF has a value of t count 1.437 t table 2.00172 with a significant level of 0.156 0.05, which means that NPF has no effect and is not significant towards ROA. (1) BOPO has a value of t count -14.915 t table 2.00172 with a significant level of 0,000 0.05 which means that BOPO has a negative effect and is significant for ROA.Keywords: CAR, FDR, NPF, BOPO and ROA

Penelitian ini bertujuan untuk menganalisis implementasi akad murabahah dan fatwa ulama terhadap perkembangan perbankan syariah di Indonesia. Pesatnya perkembangan perbankan syariah di Indonesia yang harus diimbangi dengan kejelasan tentang konsep murabahah. penelitian ini merupakan penelitian kualitatif dengan menggunakan metode studi kasus tipe eksplanatoris. Studi ini menggambarkan fenomena Objek penelitian, dalam hal ini adalah akad murabahah dan fatwa ulama di dalam perkembangan perbankan syariah di Indonesia. Data diperoleh melalui wawancara tehnik, observasi partisipan, dan dokumentasi. Berdasarkan hasil penelitian menyimpulkan bahwa dalam penerapan akad  murabahah di perbankan syariah terdapat 3 ( tiga) tipe pembiayaan serta ada beberapa aspek yang telah disesuaikan perusahaan dengan peraturan hukum. Aspek itu adalah besarnya keuntungan yang diperoleh perbankan syariah disesuaikan dengan tipe pembiayaan serta diatur dalam otoritas jasa keuangan, undang-undang, fatwa DSN MUI.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengendalian internal, kompensasi finansial dan kompensasi non finansial terhadap kinerja karyawan di Rumah Sakit Advent Bandar Lampung. Data yang digunakan dalam penelitian ini adalah data primer. Selanjutnya, teknik pengumpulan data yang digunakan dalam penelitian ini adalah survei yang menggunakan google form untuk mengumpulkan data. Dalam penelitian ini peneliti menggunakan metode uji t dan metode uji f dengan bantuan program SPSS versi 26. Berdasarkan hasil perhitungan nilai koefisien regresi masing-masing variabel yaitu pengendalian intern sebesar 24,1%, kompensasi finansial sebesar 51,7% dan kompensasi non finansial sebesar 17,6% terhadap kinerja pegawai. Sedangkan hasil nilai koefisien determinasi, pengendalian intern, kompensasi finansial dan kompensasi non finansial diketahui memiliki pengaruh sebesar 73,4% terhadap kinerja pegawai di RS Advent Bandar Lampung, sedangkan sebesar 26,6% dijelaskan oleh variabel lain.

This study aims to determine the effect of rural business credit, people’s business credit against the development of UMKM at PT Bank People Indonesian (Persero),Tbk. Mulyo Teak Unit. The data used in this report are primary data namely data obtained directly from the source, spread to respondents. Rural business loan customer 50 people, people’s business credit customers 50 people at PT Bank Rakyat Indonesian (Persero),Tbk. Unit Jati Mulyo. The results in this study indicate that influence rural business credit significantly positive influence on the development of UMKM this can be seen from the results of the t test results of significance value are 0,000 0,05 with t count 8,139 ttable 1,984, the effect of people’s business credit significantly positive influence on the development of UMKM this can be seen from the results of the t with the significance is 0,001 0,05 from the fcalculated value 3,524 ttable 1,984, the influence rural business credit, people business credit against the development of UMKM this can be seen from the test results test f as big 0,000b 0,05 from the fcalculated value 144,043 ftable 3.09. Thus it can be concluded that the variable of rural business credit distribution for, people’s business credit simultaneously has a significant effect o the development of UMKM Keyword: rural business credit, people’s business credit, the development of UMKM

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