Tujuan penelitian ini adalah mengindentifikasi sistem informasi manajemen dalam prespektif Islam. Dalam perspektif Islam terdapat sumber informasi yang selalu digunakan atau dimanfaatkan oleh manusia. Sumber Informasi tersebut terdiri dari wahyu Allah SWT berupa Al-Qur’an dan Al-Hadist yang berasal dari Nabi Muhammad SAW yang merupakan penjelasan dari Al-Qur’an. Banyak pendapat para ahli mengenai pengertian sistem informasi manajemen secara konvensional. Namun berdasarkan prespektif Islam pengertian sistem informasi manajemen adalah proses pengolahan data menjadi suatu informasi yang benar dan jujur berdasarkan Al-Qur’an dan Al-Hadist untuk dapat digunakan dalam membuat keputusan. Terdapat perbedaan sistem informasi manajemen berdasarkan syariah dengan konvensional. Perbedaan ini terutama pada perencanaan dan pengambilan rujukan dan dasar dalam mencari sumber informasi yaitu Al-Quran dan Al-Hadist. Sedangkan sistem informasi manajemen konvensional mencari rujukan pada para ahli dan pakar dibidangnya yang semuanya berdasarkan akal fikiran mereka. Kata kunci : Sistem Informasi Manajemen, Prespektif Islam.

The purpose of this research is to re-conceptualize the theory of Islamic banking according to the Al-Quran and Hadith. This research needs to be carried out considering that the operational activities of Islamic banks, especially in Indonesia, have been heavily criticized by academic researchers because there have been several deviations from Islamic banking activities that are not in accordance with the provisions of Islamic law. The method used in this research is the method of documentation and reviewing secondary data in the form of theories regarding Islamic banking. The analysis technique used is descriptive. Where the development of Islamic banking literature will be explained in a complete and structured manner so that it will produce an in-depth explanation. The results showed that the theory of Islamic banking is shaped like a building where the foundation of Islamic banking is faith-based on the Al-Quran and Hadith and carries out the characteristics of the Prophet Sallallaahu ‘Alaihi Wasallam. After the foundation is in place, it can run the rules of Islamic banking based on sharia which consists of prohibition of all usury practices, prohibition of financing maysir and gharar businesses, financing of real assets, sharing of profits and risk of loss. If sharia has been implemented in sharia banking, a pure sharia bank will be realized so that it will get the blessing of Allah Ta'ala.

Penelitian ini bertujuan untuk menganalisa pengaruh dari Non-Performing Financing (NPF) pembiayaan Mudharabah dan pembiayaan Musyarakah dan kepemilikan bank terhadap profitabilitas pada bank umum syariah. Penelitian ini menggunakan populasi sebanyak 13 bank syariah, namun karena keterbatasan kelengkapan data, maka sampel yang digunakan hanya 7 bank syariah pada periode 2012-2016. Hasil penelitian menunjukkan bahwa Non Performing Financing (NPF) pembiayaan Mudharabah dan pembiayaan Musyarakah memiliki pengaruh signifikan negatif terhadap profitabilitas (ROA). Hasil penelitian ini menunjukkan bahwa ada kredit macet (NPL) yang dapat mengurangi profitabilitas bank syariah dalam pembiayaan Mudharabah dan pembiayaan Musyarakah meskipun jumlah pendanaannya sangat kecil dibandingkan dengan pembiayaan Murabahah. Sedangkan variabel kepemilikan bank tidak mempengaruhi profitabilitas bank syariah Kata Kunci : Non Performing Financing, Pembiayaan Mudharabah, Pembiayaan Musharakah, Profitabilitas.

The purpose of this study is to evaluate the performance of banks in Indonesia. Specifically, this study has examined the static effect of ownership structure on bank performance in Indonesia over the period 1995–2006. The sample consists of 74 banks, namely 56 private banks, 15 community development banks (BPD), and three federal banks from 1995 to 2006. The data was analyzed using least-squares regression method, the general least squares method, and the method of random effects. The findings of this study show that the BPD performed better compared to private banks. This indicates that BPDs have better performance rather than private banks which is due to the fact that customers can be able to pay loans, they have special knowledge on that area and the performance of BPD is supervised by local government. In addition, the amount of equity, economic growth, financial crisis, and the financial ratios affect the performance of the bank. However, bank status has no effect on bank performance.

The purporse of this research to analyze the influence of intellectual capital and capital adequacy ratio on financial performance in banking companies listed on the Indonesian Stock Exchange (ISX). The sample of this research is determined by purposive sampling method based on the criteria of banking industry listed in ISX and publish the financial report and present the data completely including data from the variables studied during the research period (2013-2017), so that the obtained sample of 20 banks. This research uses multiple linear regression models. The results of this study concluded that Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Value Added Intellectual Capital (VAIC) and Capital Adequacy Ratio (CAR) have influence to bank performance.