Penelitian in bertujuan untuk mengetahui pengaruh faktor-faktor perekonomian makro terhadap kinerja reksadana pendapatan tetap. Indikator makro ekonomi yng digunakan adalah indeks suku bunga SBI, nilai tukar rupiah, harga minyak dunia, dan tingkat inflasi dengan periode data penelitian pada 2015-2017. Penelitian ini merupakan penelitian explanatory dengan 30 sampel yang terdaftar di OJK dan diolah menggunakan analasis regresi berganda. Hasil pengujian menunjukkan bahwa hipotesis diterima yaitu variable makro memberikan pengaruh pada kinerja reksadan tetap baik secara simultan maupun parsial. Kata kunci: reksadana pendapatan tetap, indeks suku bunga SBI, nilai tukar Rupiah, harga minyak dunia, inflasi
This article seeks to present a new framework in the performance measurement model of Islamic banks based on the Maqasid Syariah concept. Considering that until now the Islamic Bank performance measurement model still uses conventional measurements such as Camels, Value Added, BSC which are substantially unable to touch and measure Islamic values. While the practice of Islamic banks is to unite the moral and ideological values of Islam in business, social and propaganda. So that the financial aspect is not a top priority and the only one in measuring the success and achievements of Islamic Banks. The performance measurement model based on Maqasid Sharia, brings together financial attributes and sustainable development in individual, economic, ecological and social aspects. It is hoped that the model will be able to provide a new khanasah in translating the "ranking" of successful performance in the halal financial industry, especially Islamic banks.
There is some evidence of a successful Islamic business pattern. One of the centers of attention is syariah banks. As one of the patterns of Islamic business that has very rapid development both in Muslim-majority and non-Muslim countries, there is one important issue that needs to be addressed immediately, namely performance measurement. The performance measurement model that has been implemented so far uses conventional models such as CAMEL and RGEC. Recent research shows how the model is not able to measure the social aspects and da'wah inherent in Islamic banks. Financial aspects become an important focus so that the operational orientation of Islamic banks is only for the achievement of financial aspects. In the end, several studies found dysfunctional behaviors in Islamic banks. One of the dysfunctional behaviors is ignoring the provision of productive funding to small entrepreneurs. This article presents critical thought method related to the performance measurement of Islamic Banks in terms of several perspectives, both legal, sociocultural and expected measurement models.
The Meaning of Accounting Information Analysis from Stock Brokers Perspective. This study aims to analyse the process of investment decision making. It uses the stockbroker perspective to view reality. Selected stock brokers are professionals who already have a WPPE certificate in Batavia Prosperindo Securities. The research employed a closer approach to research subjects to learn how stock brokers make investment decision. This study used an interpretive paradigm with the method of phenomenological analysis. The results of this study indicate that decision making is a multi-factors consideration process involving rationality, level of satisfaction, and intuition. Abstrak: Telaah Ulang Makna Informasi Akuntansi dari Perspektif Pialang Saham. Penelitian ini bertujuan untuk memahami proses pengambilan keputusan investasi. Penelitian ini menggunakan sudut pandang pialang saham dalam memandang realitas. Pialang saham yang dipilih merupakan pialang saham profesional yang telah memiliki sertifikat WPPE di Batavia Prosperindo Sekuritas. Pendekatan yang lebih dekat dengan subyek penelitian dibutuhkan untuk mempelajari bagaimana pialang saham melakukan pengambilan keputusan. Penelitian ini menggunakan paradigma interpretif dengan metode analisis fenomenologi. Hasil dari penelitian ini menunjukkan bahwa pengambilan keputusan adalah sebuah proses yang melibatkan banyak faktor pertimbangan, yaitu rasional, tingkat kepuasan, dan intuisi.
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