Islamic banking which has operated in Indonesia for 28 years, was able to gain a market share of only 5.94%. This study analyzes aspects of the weaknesses of Islamic banks, traced from their financial performance. The study was conducted by comparing the financial ratios of Bank Syariah Mandiri (BSM) with Bank Mandiri where both banks operate with different systems and are in one business group. The results showed the weak point of BSM compared to Bank Mandiri was the low quality of productive assets which impacted on the low profitability. In addition, the cost efficiency of BSM is also lower, which is shown by the higher BOPO even though the NOM / NIM of the two banks is relatively the same. This weakness also makes BSM's ability to produce internal funding sources also low. The results of this study recommend that Islamic banks be able to compete and gain profit from sharia business opportunities, by maximizing credit management, increasing efficiency and developing fee-based income-based products. AbstrakBank sistem syariah yang sudah beroperasi di Indonesia selama 28 tahun ternyata hanya mampu meraih pangsa pasar 5,94% saja. Penelitian ini menganalisis aspek yang menjadi kelemahan bank syariah ditelusuri dari kinerja keuangannya. Penelitian dilakukan dengan memperbandingkan ratio keuangan Bank Syariah Mandiri (BSM) dengan Bank Mandiri dimana kedua bank ini beroperasi dengan sistem yang berbeda dan berada dalam satu grup usaha. Hasil penelitian menunjukkan titik lemah BSM dibandingkan dengan Bank Mandiri adalah pada rendahnya kualitas aktiva produktif yang berimbas pada rendahnya profitabilitas. Selain itu, efisiensi biaya BSM juga lebih rendah yang ditunjukkan oleh BOPO yang lebih tinggi meskipun NOM/NIM kedua bank relatif sama. Kelemahan ini sekaligus membuat kemampuan BSM dalam menghasilkan sumber dana internal juga rendah. Hasil penelitian ini merekomendasikan bahwa agar perbankan syariah mampu bersaing dan meraih keuantungan dari peluang bisnis syariah, adalah dengan memaksimalkan manajemen kredit, meningkatkan efisiensi dan mengembangkan produk produk berbasis fee based income.

The purpose of this study was to explain the influence of the Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL) on company profitability. The population in this study was consumer goods companies listed on the Indonesia Stock Exchange in 2017-2018, with 33 sample companies selected using purposive sampling. Method research was causality research and the data used is quantitative data. The company published a complete financial report from 2017 to 2018 which could be accessed through the Indonesian Stock Exchange Website and related company websites. The data were analyzed using the SPSS 21 application. The result shows that individual testing of DOL with profitability and DFL with profitability and joint testing of DOL and DFL with profitability found that DOL and DCL did not have a significant effect on the changes in company profitability (ROE and ROA) .  

Delegation of budget management authority to Regional Governments in the framework of regional autonomy provides flexibility for Regional Governments to plan and implement development for the welfare of the people. For this purpose, one of the important aspects in the APBD is capital expenditure. Capital goods are very urgent for improving welfare and as a stimulus for improving the economy of the community. Among the sources of funds to finance capital expenditure are Regional Original Revenues (PAD) and General Allocation Funds (DAU). Are there funds obtained from PAD and DAU that are factors that influence the policy for the procurement of capital goods? This study will look at whether in the West Pasaman Regional this happened. The data studied were the 2012-2016 Regional Budget (APBD). The research method was quantitative associative where the hypothesis was tested by multiple linear regression. The results showed that both PAD and DAU had no significant effect. This shows that the policies of the West Pasaman Regional Government in the procurement of capital goods are not directly related to the amount of revenue from the PAD or the transfer funds in the form of DAU. Many other factors have resulted in why PAD and DAU have no significant effect on the procurement of capital, such as emergency sector financing and priorities. Keywords: Capital goods expenditure, Regional Original Revenues (PAD) and General Allocation Funds (DAU)

Perbankan Syariah adalah sarana penting dalam kegiatan perekonomian masyarakat Muslim. Setelah seperempat abad kehadirannya di Indonesia hanya mampu meraih pangsa pasar sekitar 5% saja. Dalam membangun bisnis Bank Syariah sebenarnya sangat ditentukan oleh minat dan banyaknya masyarakat yang memutuskan untuk memilih produk bank itu. Diantara faktor penting yang diyakini mempengaruhi masyarakat memilih produk Bank Syariah adalah tingkat religiusitas nasabah dan ekuitas label Syariah yang difungsikan sebagai merek. Penelitian ini menganalisis pengaruh kedua variabel ini terhadap keputusan nasabah memilih produk Bank Syariah Mandiri (BSM) di Pasaman Barat. Populasinya adalah seluruh nasbah BSM Cabang Simpang Empat. Karena tidak diperoleh informasi yang pasti tentang jumlahnya maka jumlah sampel ditetapkan berdasarkan rumus Wibisono yaitu 97 orang. Variabel-variabel penelitian diukur dengan instrumen kuesioner yang nilai kuantitatifnya ditetapkan dengan skala Likert. Hasil penelitian ini menunjukkan bahwa variabel religiusitas dan ekuitas label syariah masing-masing mempengaruhi keputusan pemilihan nasabah pada produk BSM secara positif dan signifikan. Sedangkan religiusitas sebagai variabel eksternal dapat berperan sebagai variabel moderator dan memperkuat pengaruh ekuitas label syariah terhadap keputusan nasabah dalam memilih produk BSM. Implikasi hasil penelitian ini adalah dalam meningkatkan bobot keputusan pemilihan nasabah, dapat dilakukan dengan meningkatkan lagi ekuitas merek/label syariah, fokus pada masyarakat dengan tingkat religiusitas yang tinggi dan menjalin kerjasama dengan pemuka agama.

Government efforts to improve the micro small and medium enterprises manifested in various programs such as financial aid programs like credit program. In the journey of credit program is not always smooth and the loan is still quite high. This study tries to analyze the behavior of credit program customers by implementing the Theory of Planned Behavior of Ajzen (1988). Measurement of variables with the instrument measured by Likert scale. Descriptive analyzes were performed to see whether or not the good level of each variable and regression studies to examine the relationship between the independent variable and dependent variable. The results showed that the intentions and behavior of the credit program customer is still low level. While the variables that influence a positive and significant impact on intentions are attitudes and perceived behavioral control are still categorized as low. That is the intention and the behavior of customers are still low originated from the attitudes and behavior control is low. Whereas subjective norm has been categorized quite good, but no significant effect on intentions and customer behavior. Implications of this research is : To develop the credit program should be improving the behavior, attitudes and perceived behavioral control of the credit program customers. Keywords : attitude, subjective norm, perceived behavioral control, intention, behavior.